obtains a tendency to continuously recover and more stability. Due to the reasons that China’s economy enables to be expanded while US’s economy still slightly slowdowns. However, this slowdown is expected

request of policymakers, the World Bank can also carry-out special policy reviews that focus on specific sectors, in particular for banks and state-owned enterprises. > Assessments can be updated to measure

views on the new chapter on institution investors in the Principles. Comments included that the Principles could be more precise when it comes to the wide range of different investors that exist. Also, it

planning phase accordingly, the audit will be more effective and excellent. As the effective planning wi l l enable the engagement team to systematically perform audit; appropriately response to the risk and

the accounting and internal control systems. The third line of defense is the auditors, who must conduct audits and reviews of financial statements in accordance with their professional standards to be

of an activity toward a trajectory compatible with the green pathway. Thus, in the following guidance the word “activity” will be used, but one must bear in mind, that the activity may exist in the

owner is given. All requests for public or commercial use and translation rights should be submitted to rights@oecd.org. Requests for permission to photocopy portions of this material for public or

services, markets, operations, and value chains, among others. Longer time horizons and long-lived effects Some climate-related risks exist and play out over time horizons that stretch beyond traditional

focus on use of proceeds. Such commitments can be expressed through Sustainability- Linked Bonds, as well as through dedicated issuer strategies and disclosures as recommended by the Climate Transition

on May 2013. It was simplified for users to easily understand and was adjusted to be applicable for Thai listed companies. The main questionnaires in the evaluation form are classified into 5