(Luypaert and Van Caneghem 2014). Theoretically, an audit can be viewed as an economic goods or a professional service process (Knechel et al. 2020). Introduction Economic goods viewpoint Professional
change in perspective Society How is a shift in perspective landing in the world of regulations? Increase in sustainability disclosure/reporting standards Building of Sustainability Focused industrial
last year. We are witnessing a profound shift in communication between companies and shareholders—a shift to more regular, candid, behind-the-scenes conversations. We are also seeing investors exert more
). 2) Bond (see Part II): Selection of Key Performance Indicators (KPIs) – The selected KPIs are relevant and material from an environmental standpoint and appropriately reflect two of the Issuer’s
funding and encouraging companies that contribute to sustainability (from an Environmental and/or Social and/or Governance perspective, “ESG”). For such a role to be played and the market to thrive
Company Limited "VNG" and subsidiaries hereby agreed to disclose the related transactions relating to regular business practice and supporting to regular business practice of related companies as following
Company Limited "VNG" and subsidiaries hereby agreed to disclose the related transactions relating to regular business practice and supporting to regular business practice of related companies as following
Why Do people Seek Help? 3 Alpha, Beta and Now…Gamma 4 Different Types of Gamma 5 6 No Portfolio is an Island 7 One Size Does Not Fit All 8 A Total Wealth View 9 A Total Wealth Perspective Over the
. Facilitates impact communications across different sectors. Focus on stakeholders’ perspectives Design of the framework helps project owners to look at impact from the perspective of stakeholders. Provides a
recommendations are therefore substantively developed from a shareholder perspective, while taking into account other relevant parties including company directors, professional advisors and the standard-setting