and Performance” สำหรับนักวิเคราะห์การลงทุน และหัวข้อ “Navigating the future of investing in the time of sustainability: a paradigm shift in the roles of Investment Consultants?” สำหรับผู้แนะนำการ

sustainable development. This shift in recognition of society, environment and corporate governance has been driven by the fact that no business could survive the collapse of society and thus, has to extend its

Practice Lead, GMO, said, “We are witnessing a fundamental shift in the way in which investors are integrating material ESG risks and opportunities, such as climate change, and diversity, into their

to explain the reasons for the change.  Securities commissions, stock exchanges and public interest oversight bodies, where they exist, should exercise oversight and enforcement of standards for

as disastrous results of creative accounting practices employed by listed companies in foreign countries (ex. Enron and Worldcom) led to an overhaul in auditor supervision where we witnessed a shift

sustainable growth. The SEC is also committed to expediting Thailand’s shift towards a low-carbon economy with the goals of achieving carbon neutrality by 2050 and net zero greenhouse gas emissions by 2065

project is over 10 years and it is expected to be closed within Q3/2017. The implementation of ERP system is over 80% to completion, the company plans to partially shift to the ERP system during Q3/2017 and

includes the following: IV. A mechanism should exist to require auditors to be subject to the discipline of an auditor oversight body that is independent of the audit profession, or, if a professional body

which the possible effects on current period’s figures exist, where: ( 2.3.1 corresponding figures contain material misstatements but there is no effect on current period’s figures (paragraph

imposed by management (paragraph........). ฆ 2.3 Corresponding figures contains or may contain material misstatement which the possible effects on current period’s figures exist, where: ฆ 2.3.1