considered to be a latent variable and SEM with firm-fixed effects is utilized to examine the relationship between CSR and firm value. Different from traditional regression analysis, SEM directly takes into
audits, the financial statements, and the auditors through Key Audit Matters (KAMs). The traditional format of audit reports limited auditors’ risk communication to investors and was perceived by investors
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
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
sectors, countries and companies are prohibited from investing; ▪ Traditional financial factors are ignored; ▪ Portfolio returns are sacrificed to perform ESG integration techniques. ▪ Analysing financial
OF CLIMATE-RELATED RISKS FOR FINANCIAL INSTITUTIONS 9 Physical risks Transition risks CDP, Financial Services Disclosure Report, 2020 CHARACTERISTICS OF CLIMATE-RELATED RISKS 10 Different effects based
national legislative frameworks, regulatory disclosure requirements or listing rules. As global guidance, it should be read with the understanding that local rules and cultural norms may lead to different
until now, the situation of which the Company always has been aware of. Therefore, the Company has adjusted its strategy to diversify product portfolio beyond traditional 100% fruit juice. The Company
seem outperforming the traditional cap-weighted. Source: Bloomberg, complied by Research Department of Thai SEC - 5 10 15 20 25 Fundamentals Equal Multi Factor Dividend Market Cap Price U.S. equity ETFs
supports implementation across different asset classes and investment teams. While we believe that sustainable investing will lead to better long-term investment outcomes, there is no guarantee that