to be less informative or even uninformative. However, there has been doubt about whether expanded audit reports with KAMs are really informative to investors. Contributions This study provided the

an inaccuracy in gathering or processing data from which the financial statements are prepared and factual misstatement with no doubt (42%), and reclassification for presentation (40%). Incorrect

., 2009). Their evidence indicates that there are valuation premiums for firms surpassing three benchmarks. Several studies suggest that incremental positive effects on prices or returns, also known as

support of the positive CSR effect on firm value irrespective of which proxy is used to identify CSR latent variable. Third, this study shows that CSR strategies based on a single pillar of ESG or the

evaluate the positive impact of their Social Bond investments; and they assist underwriters offering vital steps that will facilitate transactions and preserve integrity of the market. The SBP recommend a

/or seek to achieve positive social outcomes. The Social Bond Principles (SBP) promote integrity in the Social Bond market through guidelines that recommend transparency, disclosure and reporting. They

Sustainability-Linked Bond Framework2 Sustainability Strategy. Our Little Helps Plan sets out how we will make a positive difference to our customers, colleagues, communities and the environment and is the

promoting savoir faire and creativity 1 For the avoidance of doubt, excluding any non-‘Chanel’ brand subsidiaries, including Château Canon, Domaine de l’Ile, Eres, Orlebar Brown, Rauzan Segla and St. Supéry

Scope 1 and 2 GHG emissions over the years, the data set should fairly reflect positive or negative KPI’s trends of the Issuer’s fight against climate change commitment, thus enabling the investors to

Research Hypotheses •𝐻1: Cryptocurrency-related announcements are associated with positive stock returns. •𝐻2: Firms announcing direct investment in cryptocurrency earn higher market reaction. •𝐻3: Firms