management, compliance, and internal audit based on the principles of the Three Lines of Defense to ensure the effectiveness of securities company oversight and to further promote recognition of the
change in perspective Society How is a shift in perspective landing in the world of regulations? Increase in sustainability disclosure/reporting standards Building of Sustainability Focused industrial
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interest entities; and - Exercising that responsibility either directly or through independent oversight. Reference : เอกสารแนบ 1 2 https://www.ifiar.org/IFIAR/media/Documents/General/About%20Us/Charter
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influence enterprise value as well as topics that are material to the environment, and the society. Dynamic materiality acknowledges that the materiality of an issue can shift based on anticipated or
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Reporting and Audit Oversight > Supporting Accounting Profession to be in line with International Standards Regulations SHARE : Detail Content Financial reporting and audit oversight 1. Supporting