covering all of the companies, entities, businesses etc within your reporting boundary. The GHG Protocol states that two distinct approaches may be used to consolidate GHG emissions; the equity share and the
bonds or SDG bonds) unless it is demonstrated by the Issuer that: 5.4.1. distinct portions of the Nominated Projects & Assets are being funded by different Certified Climate Bonds, Certified Climate Loans
information to the public and such information was incomplete, contrary to facts, insufficient for making an investment decision, or misled investors in a manner of concealing or disguise or making up non
of newly issued securities rejected by the SEC Office on a suspicious ground related to disclosure of information to the public and such information was incomplete, contrary to facts, insufficient for
with regard to businesses with specific characteristics and accounting transactions requiring different audit procedures and approaches from general audit procedures to obtain audit evidence, audit
categorized in different classes by types of returns, refunds, fees or expenses. The name of the REIT shall reflect key characteristics of the trusts. REIT units are required to be listed in SET. Offer for
auditor and found audit deficiencies related to the issuance of B/E. The deficiencies resulted in {A}’s failure to detect the incomplete record of the B/E in the annual financial statements.The SEC has
. Ethical and Professional Standards for External Reviewers In line with the definitions above, different types of firms can provide external reviews. Some of these firms’ activities are explicitly covered by
personnel with incomplete training by requiring the personnel in every level to attend every session as the firms deem necessary, especially the compulsory course. In the event that some of the personnel are
Currently, investors are usually required to provide a lot of information each time they request services from an intermediary and must repeat the process via different forms when using services of