Threshold-based Compliances under the Companies Act, 2013refer to specific statutory obligations triggered when a company meets defined criteria related to paid-up share capital, turnover, or other financial parameters. Examples include the requirement for appointing a Company Secretary for companies with...
Fundamental principles of agency theory and incentive mechanisms suggest that executive compensation should align with a company’s developmental goals. This paper aims to explore whether the executive compensation of listed companies in the Chinese capital market aligns with their ESG (Environmental, Socia...
This score is firmly within the “Good” threshold of the EcoVadis scoring scale, which indicates that the typical company has significantly reduced its operational sustainability risks and put in place a management system covering high-level sustainability challenges. SMEs, which account for 80% of...
Neither company charges for person-to-person transactions, levying a minimum 0.1% fee for withdrawals over a certain threshold. Most of their profits therefore come not directly from payments, but from the wider financial ecosystem and services netted around them. Technolog...
The Merton Model (1974) consists of the stock return as a drift term in his structural model and states that a higher stock return increases a company's equity value, keeping a company far from the default threshold and, thereby, lowering the company's credit risk. Many studies assume that...
Thus, a medium-sized insurance company could keep expanding and accumulating experience and resources until its profitability increase with its size. The contribution of this study can be summarized as threefold. First, within the scope of the literature we know, we are the first to use the DEA...
medium-to-long term. One interviewee explained that her company’s ESG ratings “validate some of our practices primarily adopted for mitigating risk and strengthening the company’s positive reputation.” However, she could not see it the other way around, whereby the company had developed ...
Section 172(1) Statement Section 172 of the Companies Act 2006 requires a director of a company to act in the way he or she considers, in good faith, would most likely promote the success of the company for the benefit of its members as a whole. In doing this section 172 requires a ...
(d) Other reserve relates to the share premium of DBS Bank prior to the restructuring of DBS Bank under a financial services holding company, DBSH, pursuant to a scheme of arrangement under Section 210 of the Singapore Companies Act on June 26, 1999. 90 DBS Group Holdings Ltd Annual Report...
trajectory in Sustainable Procurement over several years, recording an average total of 43.0 2020, no other region achieved an average score in excess of 40 points (North America was closest at 39.6), while companies operating in the Great China region languish below the ...