public. ESG TRENDS Climate change Water scarcity Tech disruption Healthier lifestyle/longevity Labor scarcity Diversity How does ESG actually affect companies? For illustrative purposes only ESG SHOCKS
major bounce back from the lows of 2020, reaching a high of over US$65 in March 2021. Led by China, consumer demand is booming and commodities are experiencing what some even call a super cycle, which in
indirectly, e.g. water scarcity, water stress, flooding, infrastructure decay, drought (adapted from the CEO Water Mandate's "Understanding Key Water Stewardship Terms").The extent of a risk is a function of
investment results. Climate change, water scarcity, community conflicts, resource depletion, supply chain breakdowns, worker well-being and economic inequality, coupled with instantaneous communication, can
between 7 to 63 percent (The mean is at 24.95 percent) The above AQIs is used to indicate the necessity of an in-depth analysis if the turnover rate is high. The high turnover rate results in the scarcity
transition risk The cost of air pollution; fuel efficiency Automation / future of work Water scarcity The Age of Plastic Diversity Board effectiveness Remuneration Responsible lending; BNPL Wage underpayment
professional standards. Other causes included a scarcity of knowledgeable personnel with specific expertise such as financial reporting standards and auditing standards, insufficiency of clear and detailed audit
Climate change, Environmental deterioration & Resource scarcity Technology disruption Demographic shift Urbanization Geopolitical shift Covid 19 20 • UN PRI (Principles for Responsible Investment) เน้น
Activity Report 61En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 Executive Summary....................................................................................02 Quality Assurance Review Panel........................................03 Activities for Enhancing Financial Reporting Quality.................................................................................................07 Summary of Audit Inspection Results A. Firm-Le...
quality in these areas. The root cause analysis on some audit firms’ continual lack of the ability to fully remediate their deficiencies revealed a scarcity of experienced and competent staff to assume