这包括分析可能出现的持续风险，理解业务相关的重要法律规定和最佳实务指南。

This includes mapping the sustainability risks that could arise and understanding the key regulations and best practice guidelines to their operations.

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（水平并购*：提供同类商品公司间的并购）。这种修改算得上是执行一项有益的整理工作：现行的指南制定于1992年，即不能反映经济理论的进步，也不能反映此后实务上的变化。

The update is partly an exercise in good housekeeping: the current guidelines were written in 1992 and do not reflect advances in economic theory and changes to actual practice since then.

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