control system at the firm level and the individual engagement level, the SEC encourages all stakeholders to attain a better understanding and awareness of their roles within the ecosystem, from the
Balance sheet ▪ Adjust asset impairment charges Cash flow statement ▪ Adjust capital expenditure Valuation ▪ Adjust the discount rate ▪ Decrease / increase / exclude the terminal value 10 Reflect
together information that is not normally disclosed in the financial statements. The ICGN intends to promote better understanding of integrated business reporting by setting out disclosure criteria that will
version of this ICGN statement, building from versions published in 2003 and 2007. The Principles reflect the on-going development in understanding of the investment chain and the obligations of its members
as follows: Open: Willingness to actively listen and have a constructive dialogue to understand the needs, limitations and opportunities of all relevant parties to achieve mutual understanding and
core objective of building a robust foundation for the financial reporting ecosystem, with a special focus on extending the efforts in promoting stakeholders’ better understanding of their roles and the
quality control procedures and deficiencies found on engagement performance reflect a range of opportunities for the firm leaders to use their leadership skills to positively change the quality control
Tackling Fracking: Collaboration with Company Experts Brings New Understanding to Risks .................... 29 Escalation Strategies: The Council of Institutional Investors’ Ignored Majority Votes
objective, purpose, or strategy of operation or procurement of benefit of REIT for investor’s understanding and use it as guideline for monitoring REIT business operation direction in the future; 2.2
investors an understanding of the Company's nature of business during the preceding year including the factors conducive to business opportunities or constraints – for example, obtaining a business license