consideration of market specificities and nuanced approaches for different engagements • Numerous engagement options and reference points for investors, supported by wide range of tools, benchmark assessments and

• Key contribution: Only one other laboratories. Not all financial institutions can capture regulators. Regulator roles different. IMPORTANCE OF INVESTMENT ADVISERS IN USA FIDUCIARY DUTY • In USA

by MSCI (with country GPR data availability) between 1985 and 2019, from Refinitiv Datastream. ❑ Dependent variable used to measure firm value is Tobin’s Q. ❑ To ensure the results are robust, we

situation, the current study treats CSR as a latent variable and employs latent variable analysis, namely structural equation modeling (SEM), to examine the effect of CSR on firm value. Different from single

to explore different business models and new ways of working that strengthen both business performance and drive forward better outcomes for people and planet. By helping to create robust internal

robust operational performance across all our assets. The on-going structural changes in the PET industry created opportunity for well-managed and committed producers to align supply reliability and

currently available to the Company. These assumptions involve risks and uncertainties which may cause the actual results, performance or achievements to be materially different from any future results

regulator (e.g. bank’s RWA calculation) ▪ Challenges of issuing green bond • Impact reporting: Data of cross-border projects/assets based on different local standards require methodology adjustment to allow

over the past few years using different definitions of transition. As this market grows, investors want to be sure that this is not greenwash but that the label is being used to identify activities that

Oster’s (2019) testing for coefficient stability. Our results survive all the robustness checks and thus appear to be strongly robust. Therefore, our results likely reflect a causal effect, rather than a