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
/timeliness of the research • Evaluation of the objectivity and independence of the recommendations 10 MATERIALITY Governance Climate Change Location Company-specific Sector/Industry Investment Horizon CFA
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 ...........................................................
growth and more strongly to future risk. I investigate this hypothesis by first adapting equation (4) as follows. 𝐹𝑆𝑇𝑅𝐼𝑁𝐺𝑖𝑡 = 𝛿0 + 𝛿1𝑃𝑆𝑇𝑅𝐼𝑁𝐺𝑖𝑡 + 𝛿2𝐹𝑆𝐶𝑂𝑅𝐸𝑖𝑡
. In order to maintain overall financial results, the Company has initiated strategies focused on improvements in operational efficiency and expense control, such as adapting to the ‘new normal’ of
Document. 2.3. Alignment with other Sector Criteria Table 2: Alignment with other Climate Bonds Standard Sector Criteria manufacturing, altering, repairing, cleaning, washing, breaking-up, adapting or
the independence and objectivity of credit rating operations; Transparency and timeliness of ratings disclosure CRAs should make disclosure and transparency an objective of their ratings activities; and
expressed or implied by such forward- looking statements. Please note that the company and executives/staff do not control and cannot guarantee the relevance, timeliness, or accuracy of these statements
statements. Please note that the company and executives/staff do not control and cannot guarantee the relevance, timeliness, or accuracy of these statements. AIS Investor Relations http://investor.ais.co.th
the relevance, timeliness, or accuracy of these statements. Contact us: http://investor.ais.co.th | investor@ais.co.th | (66) 2 029 3145 http://investor.ais.co.th/ mailto:investor@ais.co.th