and assessing the progress of a construction project so audit deficiencies found in this area were not surprising. To address this problem, the SEC invited a construction planning specialist to share
structure of a type of security, or the lack of robust data about the assets underlying the security raise serious questions as to whether the CRA can determine a high quality credit rating for the security
prepare for the Annual General Meeting” to raise awareness on the roles and responsibilities of the audit committees in providing effective oversight over listed companies’ financial reporting and audit
Commission (SEC) has declared support for the Task Force on Nature-Related Financial Disclosures (TNFD) by becoming an official TNFD forum member. In so doing, the SEC aims to raise awareness and encourage
demand the communication with concerned parties and gradually resolve the findings. As such, the SEC will continue to raise the issues recommending the firm to devise additional remediation plan as follows
risks to improve data availability? Risk Management a) Risk identification and assessment processes: Describe process of identifying and assessing climate-related risks, also for each product and
procedures are not comprehensive or not in accordance with the auditing standards, e.g. identifying and assessing the risks of material m iss ta tement , de te rm in ing materiality, and determining audit
play in funding projects that address global social challenges. Social Bonds are use of proceeds bonds that raise funds for new and existing projects that address or mitigate a specific social issue and
performance. However, as the manners to evaluate performance may vary, the firm should implement the manner which is suitable for the environment and culture of each firm, Convincingly, the performance
the Principles and the more specific Guidelines are often used by ICGN members as a benchmark in assessing investee company governance practices, in voting guidelines and are referenced by academia and