economy remained in the doldrums, as evidenced by slowdowns in both advanced and emerging economies. Negative factors included the persistent US-China trade rift and concerns about a no-deal Brexit. Worse

globally, so as to address persistent deficiencies in listed public interest entity  audits. To achieve this goal, the AARG will ramp up its engagement with the Big-Four audit firms? leadership to address

from investment scams via various new forms and channels. In this regard, the SEC has observed a persistent trend of investment scams related to the capital market, with scammers often using online

for the persistent problems. Over two years, we advocated for a renewed focus on director skills and qualifications, given the changing nature of the company’s challenges. Moderate Engagement There are

both SAP Business 1 and Oracle Netsuit for the more cloud savvy customers, we believe we will be well position to pick up businesses when the market sentiment improves. The recurring and non-recurring

continued to expand, it has still been affected by high levels of household debt as well as persistent low prices for agricultural products. The performance of the company in this quarter is still in line

/ Frequent / Persistent 7 VE scale of assessment: Minor / Significant / High / Critical 8 VE scale of assessment: Non-communicative / Reactive / Remediative / Proactive 3  Verification – The KPI will be

performance drives earnings persistence. His findings are consistent with firms with more persistent earnings are fundamentally stronger. Yao (2014) also documents that certain fundamentals – namely the

THAILAND CORPORATE ESG DISCLOSURE LISTED COMPANIES AND RECOMMENDATIONS FOR POLICY DEVELOPMENT Prepared by Robert Black, Dr Rory Sullivan, Ella Harvey and Chup Priovashini (Chronos Sustainability) May 2022 THAILAND CORPORATE ESG DISCLOSURE Contents Foreword from SEC Thailand ..................................................................................................................... 3 Foreword from World Bank ...................................................................................

% and 2%, respectively. Whereas, Q3/2018 was under a low season period with middling usage of automobiles and minuscule tourism outings, due to the persistent rainfall which lasted throughout the quarter