อิสระ (External Review Provider) เป็นหนึ่งในกลไกสำคัญที่ช่วยสร้างความน่าเชื่อถือให้กับตราสารหนี้กลุ่มความยั่งยืน และสร้างความ เชื่อม่ันแก่ผู้ลงทุน รวมถึงการลดความเสีย่งจาก greenwashing หรือ “การฟอกเขียว
relation to their internal governance and with regard to their external role as investors in companies and other assets. Both help to ensure that institutions deliver fully and effectively their obligations
ภายใน (Internal) Questionnaire_C C Communication with external parties: Firm's Reference /Guidance Notes Description 1 Who are the relevant external parties with the firm? (e.g. management, audit
of listed companies, as well as other policy directions that would help reduce challenges to accessing capital sources and carrying out the responsibilities of listed companies. The goal is to ensure
in various markets and the make-up of executive officers, non-executive directors and independent non-executive directors. The latter refers to directors who are free from any external relationships
Reporting 15 4.5 Verification 16 5.0 External Review 17 ASEAN Sustainability-Linked Bonds Disclosure Checklist 18 3ASEAN SUSTAINABILITY-LINKED BOND STANDARDS 2022 INTRODUCTION The ASEAN Capital Markets Forum1
Reporting The requirements are the same across both versions Others On top of the four core components, the 2021 version also identifies key recommendations regarding green bond framework and external review
) issuers, (2) investors, (3) taxonomy and external reviewers, (4) information platform, (5) cooperation, and (6) sustainability-themed products. The SEC has continuously promoted sustainability-themed
figure Findings identified by the SEC The recommendations for improvement The performance evaluation of partners Particular audit firms do not consider the internal and external monitoring results of audit
is measured using sustainability KPIs that can be external or internal. First and foremost, the KPIs should be material to the issuer’s core sustainability and business strategy and address relevant