, Where should capital flow to contribute to the SDGs? SDG Investor Maps The business case for sustainability and the SDGs • Fostering innovation • Driving competitive advantage through stakeholder
for filling information Example Suggestion / Guideline Step 2 Create stakeholder •Stakeholder name •Type of stakeholder •Degree of importance •Description Step 3 Create impact model •Activities •Outputs
interest entities; and - Exercising that responsibility either directly or through independent oversight. Reference : เอกสารแนบ 1 2 https://www.ifiar.org/IFIAR/media/Documents/General/About%20Us/Charter
retain employees, consumers, B2B customers, and investors • Strengthen stakeholder relations • Drive innovation • Secure social license to operate • Keep pace with – and anticipate future – policy
financial institutions, e.g. IASB, FASB Financial Accounting, TCFD and ESG 23 1. Board oversight of climate-related risks & opportunities 2. Management role in assessing climate- related risks & opportunities
as integrated a manner as possible. Divergence of Materiality Approaches: Financial materiality, Double materiality, Multi-stakeholder interpretation of materiality, or Dynamic materiality. https
performance indicators 12 2.6 Objective metrics 13 2.7 Independent assurance 13 Part 3: Discussion points 15 3.1 Comprehensive disclosure 15 3.2 ESG factors 16 3.3 Stakeholder expectations 17 3.4 Reporting
2020? ⊷ (2) Is there an impact of ESG scores on corporate outcomes in the IMT-GT?” Literature review 8 The stakeholder-agency theory Hill and Jones (1992) built on assumptions of market processes that
Governance Network (2014) 7 Section A: Board 1.0 Responsibilities 8 2.0 Leadership and independence 9 3.0 Composition and appointment 11 4.0 Corporate culture 12 5.0 Risk oversight 13 6.0 Remuneration 14 7.0
stakeholder may not necessarily be generally applicable to corporations, investors and stakeholders that operate in another context and under different circumstances. As new experiences accrue and business