cover 24% of their financial needs in retirement 2 Investment pattern is closely linked with saving adequacy—over 40% with low saving rates and heavy reliant on insurance, leading to limited retirement

consumption remains reliant on the purchasing power of certain groups such as high income earners , the majority of consumers are still hindered by high household deb while agricultural household incomes still

countries vulnerable to extreme weather related events • Since, company is dependent on import of raw materials like iron ore and coal from its captive mines+ other geographies, we assume it will be

of the country), hereby certify follows; 1. My immediate family member, including spouse (or equivalent) and dependent, and I do not hold any share of my audit clients and or its related entities. 2

, the SEC deems it necessary for the audit firms to be self-reliant, which always starts with an adequate supply of competent audit staff who possess thorough understanding of both accounting and auditing

are reliant on Assess business impacts & effects Earnings Costs Revenues Assets Capital allocation / Investments Timing Responses Business interruption Case study – real estate Risk type(s) Is it

these key economies cast negative outlook on world trade and affected export-reliant countries materially. However, despite the global chain reaction and the downsized export sector, the Thai economy grew

• Application controls 2 Why do we need to audit IT system? • Highly dependent on IT system • The companies with high overall IT risk assessment tend to have more accounting errors (Grant et al. 2008) • Li et al

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 ...........................................................

by MSCI (with country GPR data availability) between 1985 and 2019, from Refinitiv Datastream. ❑ Dependent variable used to measure firm value is Tobin’s Q. ❑ To ensure the results are robust, we