or supporter, with premeditation or gross negligence; (2) sanction already imposed on such auditor; 8 (3) impact on or damage to relevant parties such as money market, capital market, the general

behaviors such as the monetary amount involved, the volume of transactions involved, the person obtaining benefits, being the principal, instigator or supporter, with premeditation or gross negligence; (2

Investor Strategies for Incorporating ESG Considerations into Corporate Interactions www.blackrock.com www.ceres.org Century21st Engagement Investor Strategies for Incorporating ESG Considerations into Corporate Interactions [ 5 ] FOREWORD The Value of Our Voice ......................................................................................................................................... 1 How ESG Megatrends Are Shaping Valuation ...........................................................