understand and comply with the regulations prescribed in the said Notifications properly, the SEC would like to provide clarificatory notes to the Notifications and relevant guidelines, with details as follows

. Complementarity of various engagement options and approaches 7 Key considerations going forward: • Understand company’s influence along the value chain and its commitment to a credible decarbonization pathway

Sustainability Development” - companies have requested SEC to provide specific guidance on how to understand, measure and report these results. Rationale for the SDG Guidebook2 The SDG Guidebook for Thai Listed

decision-making of companies The 12 SDG Impact Enterprise Actions 1.Commit to operating sustainably and making a positive contribution to the SDGs 2. Understand the sustainability context and map current and

undertake CSR.   Q: How much influence does company's executives have on company's CSR? A: Company's executives have significant role in driving organization's CSR, as executives will have to understand

understand its opportunities and risks. Examples of such issues include the risks and opportunities posed by climate change, a company’s approach to managing intellectual and human capital, its capacity to

process Illustrates the steps related to understanding how IT affects the entity’s flows of transactions for significant accounts and disclosures 10 Understand how IT affects flow of transaction/identify

are aware of and understand the firm’s audit manual and perform audit work in accordance with firm’s audit manual? 3 Do the firm policies and procedures specify the forms and contents of working papers

, the Client should carefully study and understand each category of contract specifications, including, but not limited to, type of underlying assets and variables, contract size/unit/multiplier, last

also with its spirit. Engendering such a culture requires a whole- of-government effort to encourage firms to understand the business case for sound corporate governance. One participant pointed out that