stakeholders. This type of information, when combined with financial information, can provide valuable insights to the overall quality of management which is a critical factor in the appraisal of a firm’s

valuable ESG information for use when analyzing and valuing securities. No global standard exists for integrating ESG information into investment analysis and valuation; the integration of ESG information

....................................................................................22 Root Cause Analysis......................................................................................33 Framework and Focuses in 2019...............................................35 Essential

Tinelli, Amanda Feldman,Belissa Rojas, Jennifer Flynn (editing) and Maja Bialon (graphic design). UNDP also thanks the many organizations who have contributed time and valuable input through the development

trust and, in turn, more effective dialogue. We have a valuable asset in our voice—and we should use it. What responsibilities do we have as investors? One of the most important is to use our voice to

market confidence and business integrity, which in turn is essential for companies that need access to equity capital for long term investment. Access to equity capital is particularly important for future

partners without any explicit criteria linking pay to audit quality. As reputation of high audit quality is considered the most valuable asset of any audit firms, it is indeed necessary that firm leaders

Working Group and Industry Working Group for their time and valuable expertise that helped shape these Criteria. A full list of all TWG and IWG members can be found in Appendix 1 and on our website. https

housing so as to provide decent housing for low- Access to essential services (affordable housing) • Low-income persons • Number of dwellings (construction/renovation) • Number of beneficiaries 10 Issuer

of essential and ambitious Paris-aligned investments that includes other labels (not a focus of this paper). Regardless of the label, all are ‘green’ as they contribute to environmental objectives