and liquid asset prescribed by the Office shall act as follows: (1) preparing a report of the inadequacy of collateral and liquid asset in accordance with the form prescribed by the Office and submit to

statements are adequate. The inspections uncovered the following deficiencies on the tests of accounting estimates: The SEC has encountered instances where the audit evidence for the group audit was Inadequacy

Investor Strategies for Incorporating ESG Considerations into Corporate Interactions www.blackrock.com www.ceres.org Century21st Engagement Investor Strategies for Incorporating ESG Considerations into Corporate Interactions [ 5 ] FOREWORD The Value of Our Voice ......................................................................................................................................... 1 How ESG Megatrends Are Shaping Valuation ...........................................................