financial and/or structural characteristics can vary depending on whether the issuer achieves predefined Sustainability/ ESG objectives. In that sense, issuers are thereby committing explicitly (including in

most important. The frequency of contact— generally once or twice a year—gives us a good sense of the pace of change with which the company is addressing any concerns we’ve raised. For example, we

interests is a long and complex one. Indeed, some have suggested that it is too complex and confusing. This section is a brief high level attempt to provide insight into that complexity. In a broader sense

/or structural characteristics can vary depending on whether the issuer achieves predefined Sustainability/ Environmental, Social and Corporate Governance (“ESG”) objectives. In that sense, issuers are

sense, Issuers are thereby committing explicitly (including in the bond documentation) to future improvements in sustainability outcome(s) within a predefined timeline. Sustainability- linked bonds are a

sequencing from accounts that differ in tax status. Asset location is typically defined as placing (or locating) assets in the most tax-efficient account type. For example, it generally makes sense to place

consecutive years (2018-2019) and DJSI Emerging Market for six consecutive years (2014-2019) reflecting the philosophy of sustain business sense which be aware of community, environment and all stakeholders to

investment risks in the broadest sense. The Framework published by the IIRC encourages companies to provide such data and assists them in presenting this information within a meaningful context

positive emotions of solidarity and a 7 SEC Classification : ใชภ้ายใน (Internal) strong sense of autonomy among individuals inside a company (Griffin, Li, and Xu, 2021; Li, Liu, Mai, and Zhang, 2021

for two consecutive years (2018- 2019) and DJSI Emerging Market for six consecutive years (2014-2019) reflecting the philosophy of sustain business sense which be aware of community, environment and all