2020? ⊷ (2) Is there an impact of ESG scores on corporate outcomes in the IMT-GT?” Literature review 8 The stakeholder-agency theory Hill and Jones (1992) built on assumptions of market processes that
▪ 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
characteristics (Matsumoto, 2002) - Institutional ownership - Reliance on implicit claims with their stockholders - Value-relevance of earnings Natural disasters (such as hurricanes: Byard et al. 2007
20.0 mm or 7.8% from the same period of previous year. The main reason was due to higher occupancy rate of Ready-Built factories and warehouses. Gross profit from rental and service of warehouses
the risk-based argument, it is theoretically built on valuation perspective suggesting that, ceteris paribus, an increase in an earnings stream or a decrease in discount rate result in higher price. In
% for the warehouse rental and service business which decreased from 57.0% in the same period of previous year, mainly due to change in product mix between Built-to-Suit and Ready- built facilities. 2
Characteristics of the Transaction 4.1 Details of the Transaction The Company intends to acquire additional fixed assets at the factory built by Custom Pack who is our tenant. 4.2 Category of Connected Transaction
factory built by Custom Pack who is our tenant. Custom Pack rent the Company’s land and factory situated at 75/2 Moo 9, Soi Ruam Jai, Bangna-Trad Road, Bangphli, Samutprakarn. Custom Pack is a manufacturer
WHABT as mentioned above. However, the Company had higher occupancy rate for ready-built facilities as well. Gross profit from rental and service of warehouses, distribution centers and factories during
efficiency of inventory management. Besides, the Company has built up online channel to response the customer demand during the Covid- 19 pandemic. Gross profit Gross profit for Q1/ 2021 was Baht 134. 81