offering of securities, the issuer will need to comply with applicable regulatory requirements under the SEC Thailand’s purview. The SEC realizes that ICO may not fit neatly with current regulatory framework
just voting. Activities may include monitoring and engaging with companies on matters such as strategy, performance, risk, capital structure, and corporate governance, including culture and remuneration
partial, covering only certain aspects of the Issuer’s ASEAN Green Bonds framework or full, assessing alignment with all four core components as stated in the ASEAN GBS. 5.3 The external review provider
the Issuer’s ASEAN Social Bonds framework or full, assessing alignment with all four core components as stated in the ASEAN SBS. 5.3 The external review provider must have the relevant expertise and
purposes only. • Manulife IM has developed an in-house view on the materiality of certain ESG issues to specific industries (based on the SASB materiality framework) • A series of industry-specific ESG
4. Assets 5. Legal disputes 6. General information and other material facts Part 2: Management and Corporate Governance 7. Securities and shareholders 8. Organizational structure 9. Corporate
. Assets 5. Legal disputes 6. General information and other material facts Part 2: Management and Corporate Governance 7. Securities and shareholders 8. Organizational structure 9. Corporate governance 10
includes important references to complementary guidance from the Principles included in the Harmonised Framework for Impact Reporting for Social Bonds and the Guidelines for External Reviews, which are
a guidance for companies to evaluate their internal control adequacy. This evaluation form is based on COSO1s framework (The Committee of Sponsoring Organizations of the Treadway Commission) revised
Analysis...................42 Framework and Focuses in 2017...................44 Essential Statistics...................47 Executive Summary The quality of financial reporting plays a vital role in promoting