as voluntary process guidelines intended for broad use by the market. The GBP recommend transparency and disclosure, and promote integrity in the development of the green bond market. The ASEAN GBS
taxonomies for determining the environmental sustainability of projects. The GBP encourage all participants in the market to use this foundation to develop their own robust practices, referencing a broad set
Association (ICMA)’s2 Social Bond Principles (SBP)3. The SBP were first launched in June 2017 as voluntary process guidelines intended for broad use by the market. The SBP and Green Bond Principles (GBP) are a
promote integrity in the development of the Social Bond market by clarifying the approach for issuance of a Social Bond. The SBP are intended for broad use by the market: they provide issuers with guidance
ดูแลพนักงานด้านการสอบบัญชี : พนักงาน /หุ้นส่วน (staff /partner ratio) ….................. : พนักงาน /ผู้จัดการ (staff /manager ratio) ….................. ผลการตรวจสอบความเป็นอิสระ (independence testing
) ….................. ผลการตรวจสอบความเป็นอิสระ (independence testing) (ท้ังภายในและภายนอก) ผ่าน/ไมผ่่าน ชื่อ ลูกค้า หมวด อุตสาหกรรม ระดับ ความ เสี่ยง ชื่อผู้สอบบัญช ี สำนักงานสอบบญัช ี network firm ลงนามแสดง ความเห็น ใน
directors may use their discretion on the matter. Auditor Q: Why is it a requirement to change auditor? (referring to a person not the office) A: Such requirement is aim to ensure auditor's independence
directors may use their discretion on the matter. Auditor Q: Why is it a requirement to change auditor? (referring to a person not the office) A: Such requirement is aim to ensure auditor's independence
audit firms were also conducted. For example, (1) succession plan and retention plan, (2) maintenance of independence of audit firms and auditors, (3) assessment on readiness of accounting personnel, (4
ex-officio Chairman, not to attend the Board meetings to ensure SEC independence. ** By virtue of Section 21 and Section 38(5) of the Act on the Administrative Organization of the State Affairs, B.E