jurisdictions are progressing sufficiently towards lower carbon electricity generation for their inclusion or exclusion to be justified. 4 The criteria 4.1 Overview The primary objective of the standard should be

, resulting 24 SEC Classification : ใชภ้ายใน (Internal) in managers taking actions that are beneficial to shareholders in the long run, including fostering strong positive corporate culture. Cognizant of

audit firms usually belong to a group of firms or a large network firm, which could lead to situations where the auditors’ independence could have been impaired had the firm leaders not been cognizant of