of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered
proposing to review the regulations governing debt securities of all types and related notifications. In essence, the proposed amendments to the debt securities regulations concern the followings: (1
governance principles. Principle 4.3 When the issues of concern or risk factors identified have not yet been publicly disclosed, Institutional Investors should engage the Investee Companies on a confidential
concern in due time. To exemplify, if the staff per partner ratio or staff per manager ratio is uncommonly low, it would suggest the high turnover rate of the firm. Thus, the consideration of the aptness of
such as push selling or unsuitable distribution of financial products are found as a common area of concern arises in many jurisdictions, which poses challenge to the regulators. In this view, members
implementing anti-graft practices. Should they raise concern and seriously implement policy to fight against corruption, it will bring about social pressure to reinforce social performance, particularly for the
pressure to meet directly with board members on sustainability topics of mutual concern. The pressures on investors to increase their levels of engagement with companies (and also with regulators and other
quality control systems of the audit firms should be the main selection criteria, rather than the amount of audit fees. The results of the second-cycle audit inspections (2013 – 2015) suggest that both the
for certification. For this reason, this first version of the criteria deals with widespread concern over the potential for inaccuracy in reporting of private vehicle emissions by adopting a cautious
governance practices and providing support for listed company’s directors and executives in creating sustainable growth. CSR in process: Listed companies operate with social and environmental concern and