. of audit firms being assessed on quality control system according to the risk-based approach. Remark: The increase ratio of auditors in each tier “[+ increase/- decrease]” is derived by the number of
is to build a conducive environment to support listed companies in their ESG integration. The social aspect, in particular, includes human rights and gender equality. This is in line with the 20
at BTS Group Sustainability at BTS Group BTS’s Corporate Sustainability Policy (CSP) 4BTS Group Green Bond Presentation Economic Society Environment City Solutions Concept C u st o m er s Su p p lie rs
second-cycle audit inspection with a more robust inspection plan, in response to current audit environment and the deficiencies found during the first cycle. The results, thus far, have shown significant
, Sapienza, and Zingales, 2015). If contracts are insufficient, culture and values may undoubtedly contribute to minimizing the inefficiencies caused by the insufficiency of the contractual environment (Guiso
Reports on the Observance of Standards and Codes of the World Bank. The Principles themselves are evolutionary in nature and are reviewed in light of significant changes in circumstances in order to
PET, Packaging and Specialty Chemicals are now grouped under Combined PET given the inter-related nature of their businesses. Table 2: Segment Results (New Grouping) Full year $million (except where
the audit quality control system, and closely monitored the COVID-19 pandemic situation to adjust the oversight approach and communication with stakeholders to meet the changing situation. In so doing
out in a manner consistent with their own approach to stewardship. Accordingly, the Code also applies, by extension, to service providers, such as proxy advisors and investment consultants. 3. The FRC
promoting a conducive environment for transparent, efficient and fair markets. To achieve its objectives, the SEC oversees the quality of business operators, including their products and services, promotes a