disclosed, the issuer shall consider whether the nature of the estimate or assumption is material because of the subjectivity and judgment required to account for highly uncertain matters, as well as whether

solutions ✓ Climate Adaptation solutions Copyright © 2022 by GMO LLC. All rights reserved. For Institutional Use Only | 20 INCORPORATING SUSTAINABILITY IN VALUATIONS Uncertain cash flows; difficult to

in the Government Gazette, the amended Act shall take effect and will provide a robust foundation for fair and effective development of the capital market. Developing our capital market is an ongoing

relevant to the accounting profession will be revised to provide an effective supervisory mechanism for auditors in the capital market and a robust foundation will be built for the Thai capital market to

, and expertise. For example, where the complexity of a security or the structure of a type of security, or the lack of robust data about the assets underlying the security raise serious questions as to

and support them through the Covid-19 crisis, while strengthening loan portfolio quality through robust control of credit underwriting and risk management and maintaining the allowance for doubtful

markets. Offset (carbon credit) based revenue streams are only likely to be considered relevant by investors where there is robust market demand for purchase of offset credits (e.g., geographies where there

strategic plans that are flexible or robust against a range of plausible future states. Scenario analysis is not intended to be a prediction of future performance. Climate scenarios 34 Source: Carbon Action

system as well as promotion of product innovations and long-term investment. Potential benefits of the Master Plan are multifold. Achieving its goals means, first of all, a more robust foundation for

The physical climate risks that are material to the activity must been identified from those listed in table 18 by performing a robust climate risk and vulnerability assessment with the following steps