ecosystem to ensure that investors have sufficient knowledge and understanding of the subordinated perpetual bond by (1) revising the risk acknowledgment form for clearer and easier presentation including

extension of the fee exemption period is part of the SEC’s action plan under the SEC Strategic Framework, which aims to build a sustainable capital market ecosystem and promote responsible investment among

capital market ecosystem & sustainable finance 5 SEC Classification : ใชภ้ายใน (Internal) SEC Classification : ใช้ภายใน (Internal) ทิศทาง ESG ในระดับนานาชาติ 6 SEC Classification : ใชภ้ายใน (Internal) SEC

-LEDS Long-Term Low Greenhouse Gas Emission Development Strategy LULUCF Land Use, Land-Use Change and Forestry Sector NDC Nationally Determined Contribution PED Primary energy demand PW Photovoltaic RCP

of the competition from audit fees to audit quality. Finally, the SEC, together with other organizations, have implemented the model of financial reporting ecosystem, in which the quality of the

which in turn would only be possible with the support of a healthy financial reporting ecosystem. Striving to achieve such quality, the SEC has directed its efforts towards strengthening the various

should take into consideration the following factors:ง ​(1) the company’s ecosystem, including changes to business conditions and opportunities, and the company’s effective use of innovation and technology

be enforced. The SEC Office present the case to the Civil Sanction Committee (“CSC”). CSC determines which civil penalties shall be imposed. Does he pay monetary sanctions determined by CSC/ Court

digital age are hyperconnected within the ecosystem. On the plus side, KBank does not need to own all of the necessary expertise, but can instead link to other units or external organizations to maximize

ongoing focus at the SEC, and the fundamental way to achieve such objective is to create and promote a well-balanced ecosystem for financial reporting. Apart from promoting and developing the audit quality