• Investors are able to infer future risk from earnings patterns and positively react to such patterns reflecting lower future risk. It supports the notion that not only the first moment but also the second

change in perspective Society How is a shift in perspective landing in the world of regulations? Increase in sustainability disclosure/reporting standards Building of Sustainability Focused industrial

source and a sink for greenhouse gas emissions. For this reason, agriculture has the potential to be a net positive sector from an emissions perspective. Investment need: • Estimates suggest that between

services. This is in line with changing consumer behavior after the COVID-19 outbreak. 2023 Outlook Perspective on the Recovery After the Easing of COVID-19 Measures Presently, the situation of the COVID-19

44.6 43.8 45.7 44.7 44.3 45.5 46.3 46.4 47.7 49.9 49.7 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2023 Outlook Perspective on customers’ purchasing behavior In 2022, the customer confident index has

excess of US$ 26 trillion. ICGN Principles and Guidance are therefore substantively developed from an investor perspective, while taking into account other parties including companies, professional

Why Do people Seek Help? 3 Alpha, Beta and Now…Gamma 4 Different Types of Gamma 5 6 No Portfolio is an Island 7 One Size Does Not Fit All 8 A Total Wealth View 9 A Total Wealth Perspective Over the

. Facilitates impact communications across different sectors. Focus on stakeholders’ perspectives Design of the framework helps project owners to look at impact from the perspective of stakeholders. Provides a

perspective, the underlying goal was accomplished. This is akin to losing a battle but winning the war. Individual investors invest to achieve goals (typically an inflation-adjusted standard of living), and

Products 23 - Natural Resources Statement of Cash Flows Statement Financial Ratios Environment Management Accounting Statement of income 11 Financial Position 32 Management’s Perspective towards 2020