basis for all regions but this Report provides priorities and recommendations for reform that reflect the specific conditions and needs within Asia. This Report is intended to support decision-makers and
and appendices to elaborate. 4. Write to the highest professional standards. Unfortunately, an alarming number of poorly written letters are circulated for sign-on. A clear, concise, high-quality letter
of induction for all new directors so that they are well-informed about the company as soon as possible after their appointment. Directors should also be enabled to regularly refresh their skills and
the difference between green bonds, sustainability-linked bonds, transition bonds, ESG bonds, etc.? Sustainability-linked bonds (“SLBs”) are intended to be used for the issuer’s general purposes but
UK Stewardship Code, but it is less well understood elsewhere in the world. It is for this reason that the term is largely avoided in this document; the times when it is used are deliberately to
developments • Help stabilize societies and markets. But we are not yet on a sustainable path and there is a lack of clear guidance on how Enterprises can translate intent to action. The SDG Impact Standards aim
fundamentals which induce higher persistence of earnings and higher future earnings. Accordingly, premiums are given to firms reporting earnings patterns for distinct fundamentals, not growth. To explore the
adopt a clear and disclosed policy towards obtaining assurance. Importantly, the integrated report should ‘tell the story’ of the company. It is not helpful to investors analysing companies for the report
approaches are helpful to engagement – this include supporting shareholder proposals on climate change and investors to have clear climate voting guidelines A guide to shareholder climate resolutions