even our daily lives. 3 ❑The 2023 Israel-Hamas war ❑The war between Ukraine and Russia ❑Trade War between US and China ❑Autonomy of Taiwan and Hong Kong from China Source: The Guardian newspaper ❑Tension

measurements, estimates and commentary should be provided. Narrative discussion and judgement can be useful in conveying information. Both metrics and judgement are valuable in integrated business reporting

there are no global mandatory investment standards in place, investors have autonomy on determining investment methodologies and priorities. 6. What are the differences between Red and Out of Scope? Red

concise narrative statements. They are likely to refer to and depend on documents produced by other organisations or partners, including ones that do not explicitly refer to the issuance or issuer but that

• Forward looking – to ensure that historic information in the mainstream report is complemented with narrative on the future impact of environmental information Top Tips for Achieving Good Practice Key steps

positive emotions of solidarity and a 7 SEC Classification : ใชภ้ายใน (Internal) strong sense of autonomy among individuals inside a company (Griffin, Li, and Xu, 2021; Li, Liu, Mai, and Zhang, 2021

narrative discussion of the extent to which such changes are attributable to changes in prices or to changes in the volume or amount of products or services being sold or to the introduction of new products

, an auditor understood the production process through flow charts and narrative. However, an auditor did not identify key controls and or assertions from each control system. Furthermore, an auditor did

statements disclose material changes in net sales or revenues, provide a narrative discussion of the extent to which such changes are attributable to changes in prices or to changes in the volume or amount of