responsibilities. These responsibilities take different forms, extending from formal rights to exercise votes or to put matters formally in front of other investors, to informal scope for exercising influence on

operating in various jurisdictions. However, to take into account the different market, legal, and regulatory circumstances in which CRAs operate, and the varying size and business models of CRAs, the manner

transparency of securities markets, and reduce systemic risk. The Principles apply to all types of CRAs operating in various jurisdictions. However, to take into account the different market, legal, and

cost of sales being the most frequently recurring themes. Many different factors may have led to such persistent deficiencies of some audit firms and auditors. This includes insufficient involvement of

activities that are limited in time can be structured in real economy as separate time-bound projects. This is especially true for the amber category, where most activities focus on the time-limited movement

need a different set of engagement priorities and approaches to engagement than publicly traded companies due to their ties to the state. This is because SOEs tend to take their points of reference from

decisions. We measure value through a certainty-equivalent utility-adjusted retirement income metric. Gamma will vary for different types of investors and for different strategies; however in this paper we

investment, impact investing, ESG engagement, stewardship, socially responsible investment (SRI) and sustainability investment will imply different activities for different parties. And, confusingly, sometimes

, insurance products must be defined by a separate document (e.g. the green bond standard). The provisions of the chosen document always take precedence over the provisions of this guide. Thailand Taxonomy

part of this, it is important to take into account the interactions and complementarity between different elements of the corporate governance framework and its overall ability to promote ethical