333/3 Viphavadi Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel: +66 1207 or +66 2695 9999 Fax: +66 2695 9660 e-mail: info@sec.or.th BU I L D ING BR IDGES INDEPENDENT AUDIT INSPECTION

or framework. Timing of an external review may depend on the nature of the review and publishing an external review can be constrained by business confidentiality requirements. Depending on the type of

beyond a “Business as Usual” trajectory; - where possible be compared to a benchmark or an external reference; - be consistent with the issuers’ overall strategic sustainability / ESG strategy; and - be

Landscape Conservation/Restoration - Surface of protected, safeguarded and/or rehabilitated natural landscape areas (or protected areas) in km² or % - area under certified land management in km² or in

include a focus on environmental performance data, the process relative to the GBP, or another benchmark, such as a 2-degree climate change scenario. Such scoring/rating is distinct from credit ratings

methodology. The output may include a focus on social performance data, process relative to the SBP, or another benchmark. Such scoring/rating is distinct from credit ratings, which may nonetheless reflect

” before the issuance of the bond)? The SLBP state that SPTs should “where possible be compared to a benchmark or an external reference;” and “be determined on a predefined timeline, set before (or

, business manner or circumstance, and services providing; (3) provides quality services [to the client ] and treats the client fairly and equally by taking account of types, nature and conditions of the

, or employee of another company and not being a derivatives investment manager for another person whose business is of similar nature or competitive with the investment management company’s business

retirement scheme. Derivatives: refers to securities that derive their value from an underlying asset or benchmark. Due diligence: Research or investigation performed by the financial services company before