SEC Secretary-General Ruenvadee Suwanmongkol said: “The auditing context has evolved significantly over time. The SEC thus revises the requirements on approval of auditors in the capital market

characteristics (Matsumoto, 2002) - Institutional ownership - Reliance on implicit claims with their stockholders - Value-relevance of earnings Natural disasters (such as hurricanes: Byard et al. 2007

Change (AIGCC), said: “Stewardship models have rapidly evolved over the years, and the role of investors have changed alongside them. The pace of change is only accelerating to meet the urgent needs of

are sustainably different from the underlying financial version of the agency theory. It assumes that each stakeholder is a part of implicit and explicit contracts that can contribute to a corporation

implicit in the methodology but have been clarified through notes Web pages that facilitate dissemination Research highlights on the credit implications of ESG trends and factors ESG- specific conferences or

Investor Group on Climate Change (AIGCC), said: “Stewardship models have rapidly evolved over the years, and the role of investors have changed alongside them. The pace of change is only accelerating to

does not constitute an implicit or explicit investment advice. The information provided herein is general in nature and does not constitute an advertisement of financial products in Switzerland pursuant

-based solutions, including natural processes and functions, that developed or evolved through biological, geo-chemical, or similar processes; these may be left intact or restored through use of proceeds

announced our joint support for chemical recycling of PET waste in the Netherlands which is expected in 4Q19. Stronger Balance Sheet with Prudent Growth  IVL business model has evolved over the years with

underlying asset(s) in which they invest – as discussed above. One aim of internal governance structures and the Principles in this respect is to minimise the frictional costs implicit in the investment chain