transaction is an appropriate and beneficial to the Company on a long- term basis, and no disagreement to the Company’s Board of Directors has been raised by the Company’s directors and/or the audit committee

additional demand for non-audit service) (Shu, 2000) - the disagreement between a client and an auditor over accounting practices or internal control issues (Beneish et al., 2005) - auditors’ lack of industry

disposition of Planet’s ordinary shares transaction is an appropriate and beneficial to the Company on a long-term basis, and no disagreement to the Company’s Board of Directors has been raised by the Company’s

. 5 The 17 controversial activities screened by Vigeo Eiris are: Alcohol, Animal welfare, Cannabis, Chemicals of concern, Civilian firearms, Fossil Fuels industry, Coal, Gambling, Genetic engineering

and unambiguous to avoid future disagreement as to whether a SPT has been met. 3-7 Can a third party ESG rating serve as KPI for a SLB? In principle, an issuer’s ESG rating as provided by an external

Disagreement of investors about high-risk stocks leads to overpricing in the presence of short sales constraints Size Low profitability leads to high distress risk and downside risk. Low liquidity and high cost

measures to tame the volatility. At the same time, Thai stock markets plunged throughout the quarter amid investors’ risk-off sentiment and a slump in oil prices due to disagreement on oil production between