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relevant to Asia as Asian capital markets continue to deepen and become more complex. As the Principles are outcome-based, they are adaptable to a number of country circumstances. Important progress has
property and water investments; and will also facilitate the issuance of bonds from issuers who would otherwise find it difficult to gain recognition for their low carbon investments. The goal is to attain a
.................................................................................................................................. 32 Engagement to Create Common Investment Standards ................................................................................. 33 The Rise of Stewardship Codes
program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly
come in various and complex forms and cast widespread impacts on the business and public sectors, as seen in frauds taking place globally, involving fabrication of financial statements and corrupted acts
knowledge-sharing sessions the SEC hosted for other stakeholders throughout the year. Some of these deficiencies and issues are common within the region and some are widespread beyond our region so to
Walsh, 2003). Therefore, the investigation of relationship between CSR activities and firm value is still warrant further methodological development. CSR is a multidimensional and complex concept that
inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of
over the previous year, with some findings in the substantive procedures of complex transactions or transactions that required intensive judgment. The firms can remedy deficiencies by increasing the