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management and decision making. The Standards are organized around four interconnected themes – strategy, management approach, transparency, and governance (see Figure 1) – each of which plays an important
▪ Materiality: which ESG factors affect an issuer’s risk of default ▪ Visibility: what is a credit-relevant time horizon ▪ Approach: the challenge of a ‘built-in’ approach and of building organisational capacity
guidelines that recommend transparency and disclosure and promote integrity in the development of the Social Bond market by clarifying the approach for issuance of a Social Bond. The SBP are intended for broad
multiple green bonds (portfolio approach). The GBP encourage a high level of transparency and recommend that an issuer’s management of proceeds be supplemented by the use of an external auditor, or other
Detecting Corporate’s Earnings Manipulation in Thailand Corporate Governance Attributes and Audit Report Timeliness: Mediating Role of Corporate Disclosure and Transparency and Moderating Role of
-appropriate and nuanced in Asian context. • For high-level reference; not legal advice. 8 Shareholder climate resolutions • Non-exhaustive examples: • increased transparency and disclosure; • commitment to
taxonomies/classifications Strengthening of government policy and legislation These shifts are likely to lead to: - Increased accountability, transparency - A red line under impact-washing related challenges
(GBP) are voluntary process guidelines that recommend transparency and disclosure and promote integrity in the development of the Green Bond market by clarifying the approach for issuance of a Green Bond
/or seek to achieve positive social outcomes. The Social Bond Principles (SBP) promote integrity in the Social Bond market through guidelines that recommend transparency, disclosure and reporting. They