Institute Standards of Practice Handbook Global ESG Disclosure Standards for Investment Products + others INTEGRATING ESG INFORMATION INTO EQUITY ANALYSIS AND RESEARCH REPORTS Identify ESG information Assess
expenses as a result of Company’s response plan to COVID-19. EBITDA margin fell to -17.7% (2Q 2019; 22.3%) • Reported net loss of THB 1,213mn, from the EBITDA shortfall as well as higher share of loss from
Distribution of Newly Issued Shares and Share Warrants by Issuer
amounted to Baht 48 million). Net account receivable was increased by Baht 75 million. The allowance for doubtful accounts policy, the Company and subsidiary assess primarily on analysis of payment histories
margin fell to 1.7% (1Q 2019; 9.0%) • Reported net loss of THB 807mn (down 238% YoY), from the aforementioned lower EBITDA as well as higher share of loss from joint ventures and higher depreciation and
line with the Paris Climate Agreement. Investor capacity to assess green credentials is, however, limited, especially in the fast-paced bond market. The Climate Bonds Standard & Certification Scheme aims
are available at https://www.icmagroup.org/green-social-and-sustainability-bonds/. In this respect, the four core components of disclosure requirements are: 2.1 Use of proceeds: the issuer must assess
Targets: Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material.For more information on disclosure in accordance with
accepting any audit engagements; assess the firms? adequacy of human resources with sufficient skills, knowledge, and capabilities to deliver high quality audit work; and improve risk assessment criteria to
ASSESS RISKS, OPPORTUNITIES AND IMPACTS (2 TIMES/YEAR) STRATEGY: CLIMATE CHANGE & ENVIRONMENTAL IMPACT MANAGEMENT FRAMEWORK IMPLEMENT MEASURE COMMUNICATE STAKEHOLDERS 01 03 0206 05 04 SET TARGETS AND