collective investment vehicles. As the providers of capital, they set the tone for stewardship and may influence behavioural changes that lead to better stewardship by asset managers and companies. Asset
2564 2 2565 2564 - 6 20 25 26 2565 1 2565 2 2565 1. 2. 2 3. 2 4. 6 5. 7 6. 3 - 9 Audit Quality Indicators AQIs sasipim Typewriter (ไม่เปิดเผย) 4 KPMG KPMG KPMG tone at the top KPMG KPMG KPMG KPMG
2563 - 2564 24 2565 2563 - 2564 8 16 2563 1 - 19 2564 23 2564 24 2565 1. 2. 2 3. 3 4. 6 5. 7 6. 3 8 sasipim Typewriter (ไม่เปิดเผย) EY ) 2563 2564 EY EY EY EY EY EY tone at the top 1 % 2563 - 2564
tone from the top) ให้แก่คณะกรรมการบริหารเพื่อนำไปถ่ายทอดสู่ระดับปฏิบัติการต่อไป 1 อ่านเพิ่มเติมได้ที่ บทความ ก.ล.ต. เร่ือง “ISSB กบักติกาสากลด้านความยั่งยืน.... ที่ผู้มีส่วนร่วมในตลาดทุนทั่วโลกรอคอย
significantly increased thanks to the audit firms’ devoted allocation of resources to develop quality control system, enhance quality of human resources, and invest in audit supporting technology to improve both
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