included in their previous annual reports, sustainability reports or other non-financial reporting disclosures to allow investors to evaluate historical performance of the KPIs selected. In situations where
Disclosures, 2017 COMPANIES IN SCOPE TCFD guidance is for companies of all sizes, industries and locations 5 Financial Sector Banks Insurers Asset owners Asset managers Non-financial Sector Energy
there shall be no expression of opinion that the auditor's scope of audit is limited by any act or omission to act of issuers' directors or executives. 2. The issuers shall not fail to file the financial
resolved appropriately? Are the nature, scope and conclusions resulting from consultation documented? 8 Are sufficient resources available to enable appropriate consultation to take place? If yes, please
scope of audit is limited by any act or omission to act of issuers' directors or executives. 2. The issuers shall not fail to file the financial statements or related reports to the SEC/ SET. 3. In case
auditor's scope of audit is limited by any act or omission to act of issuers' directors or executives (except for offering by foreign governments). 4. The issuers shall not fail to file the financial
scope of audit is limited by any act or omission to act of issuers' directors or executives. 2. The issuers shall not fail to file the financial statements or related reports to the SEC/ SET. 3. The
auditor's scope of audit is limited by any act or omission to act of issuers' directors or executives. 2. The issuers shall not fail to file the financial statements or related reports to the SEC/ SET. 3. The
standards that are acceptable to lead regulator and there shall be no expression of opinion that the auditor's scope of audit is limited by any act or omission to act of issuers' directors or executives. 2
provided in the market. Independent external reviews may vary in scope and may address a green, social, sustainability and sustainability-linked bond framework/ programme; an individual green, social