elements of the TCFD’s recommendations. - Information on methodologies and limitations should be stated so that the report users understand the data better. - Disclosures of metrics and targets can be
mistakes is increasing. The auditor may re-evaluate risk levels of the client and understand client’s risks better. Firm size also has a negative relationship with the number of adjustments detected by
regulatory objectives include: to maintain and promote the fairness, efficiency, competitiveness, transparency and orderliness of the securities and futures industry; to help the public understand the
required to be disclosed in Factsheet 1. Guidelines on the use of language, font and number of pages • Language: Concise and easy-to-understand language shall be used. If technical terms are used, further
Address Explanation on details of information required to be disclosed in Factsheet 1. Guidelines on the use of language, font and number of pages • Language: Concise and easy-to-understand language shall
and the Department of Business Development. Example 5 : An audit firm only used a check list without offering any explanations to help understand internal control system and/or other assessments such as
of these items. Auditors failed to understand their clients’ businesses, and thus not realizing that the revenue recognition methods used by their clients were inappropriate. For instance, an audit
and/or supporting 3 key disclosure trends of ISSB, TCFD, and the ASEAN Taxonomy. THAILAND CORPORATE ESG DISCLOSURE Introduction The aim of this project was to understand current ESG (environmental
. Pin Kewkacha 2) Mr. Kittikorn Kewkacha and 3) Mr. Somwang Kewkacha, whom are extensively experienced and expertise in the design and management of theme park and understand the local tourism industry
) Mr. Pin Kewkacha 2) Mr. Kittikorn Kewkacha and 3) Mr. Somwang Kewkacha, whom are extensively experienced and expertise in the design and management of theme park and understand the local tourism