assessment of economic value, but which does not fit easily into the traditional accounting framework. Other terms such as ‘extra-financial’ are also sometimes used to describe this information. In recognition

impacts and outcomes is reduced and sometimes is not necessary. Specific recommendations on impact reporting will be covered in a separate guidance document. Technical Working Groups and Industry Working

of assets are deemed, according to the relevant criterion, to always, sometimes or never meet the relevant threshold. It uses the following ‘traffic light’ color-coding:  Green: types of asset that

. Regulatory institutions have also developed although sometimes their capac- ity to enforce has been limited. The rules and regulations must now be matched by advances in their implementation and enforcement

increasing earnings firms. 14 See the definitions of variables in appendix B. Moreover, the subscripts i and t are sometimes suppressed. 19 leverage. In addition, to allow for a different relation between EPS

E_1 Legal_FA_2015_12_29-c A WWCCoorrppLL44..11hhiigg A Executive Summary 1 Management Discussion and Analysis For the Year Ended December 31, 2017 In 2017, Thai economic growth gained traction, buoyed by strong recoveries in tourism and exports. This growth momentum is expected to carry on into 2018, especially amid a brighter outlook in public and private investment. Nonetheless, the business sector remained challenged by new modes of competition in a broader marketplace amid the advancing digi...

investment, impact investing, ESG engagement, stewardship, socially responsible investment (SRI) and sustainability investment will imply different activities for different parties. And, confusingly, sometimes

Thailand Taxonomy Board The Thailand Taxonomy Board is established to develop Thailand Taxonomy, a classification system of economic activities deemed as environmentally-sustainable. The Board comprises agencies from both the public and private sectors to ensure all sectors’ views are reflected. In the initial phase, the list of agencies is as follows: 1. Bank of Thailand (BOT)* 2. The Securities and Exchange Commission, Thailand (SEC)* 3. Office of Natural Resources and Environmental Policy and...

Group's cash and inventory levels, since the boutiques usually order products in advance of peak selling periods and sometimes before new fashion trends are confirmed by client purchases. The Group must