property and water investments; and will also facilitate the issuance of bonds from issuers who would otherwise find it difficult to gain recognition for their low carbon investments. The goal is to attain a

have laws about this already” – Agencies are staffed by lawyers, not software engineers – Enforcement is very, very difficult • When regulation comes to crypto, it will likely be voluntary, driven by

program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly

hit by tax barriers, causing the export of Thai rubber woods to China to be affected. 2. in addition China also implemented strict environmental regulations, which caused many factories in China to stop

. Minority shareholders have limited influence on actual board selection and high barriers to call a GMS, influence the meeting agenda, or bring legal action against the company or a director under the law

efficiency and effectiveness of engagement performance. Most observations from the engagement-level inspections in the past inspection cycle were related to audit planning and audit of difficult and complex

treatment of all shareholders. Company procedures should not make it unduly difficult or expensive to cast votes. 22 G20/OECD PRINCIPLES OF CORPORATE GOVERNANCE © OECD 2015 The right to participate in general

. Examples ESG Integration in Equity Analysis (2) SEC Classification : ใชภ้ายใน (Internal) 11 Key Drivers ▪ Risk management ▪ Client demand ▪ Regulation ▪ Alpha generation ▪ Fiduciary duty Key Barriers

challenges to engaging with sovereigns, some of which can be overcome better than others Barriers to Engagement SEC Classification : ใชภ้ายใน (Internal) 17 Source: PRI ■ Bondholders cannot engage with issuers

including facilities and other infrastructures made it difficult to compare the rental and service fee with other available lands and buildings. However, taking into consideration of the followings, it is