auditors in the capital market play a critical role in the financial reporting ecosystem. They are also key impetus to enable the financial reports of the entities in the capital market to reflect their
market have sufficient mechanism to allow them to safeguard their interest. Such is the fundamental objectives of the SEC and other Thai authorities who have been actively promoting many measures to
exercising of their duties to the fullest capacity in order to create a well-balanced ecosystem and subsequently financial reports – an output of the ecosystem – that are fair, reliable and most useful for the
-_investment_policy_and_management_plan_9-2013.pdf [ 6 ] Step Three: Develop a Focus List Some public pension funds may have their list of ESG engagement efforts developed externally, as when they are mandated by state legislatures through
to thank all parties for their contributions throughout the year to ensure that the Thai capital market will remain the long-standing pillar of our sustainable economy. 4 Message from the Secretary
services used, names of the service providers, and statistics of votes exercised using proxy or advisory services. Principle 5.6 Institutional Investors should disclose their approach to stock lending and
the Thai capital market are (1) promotion of good corporate governance, which at present, has received high acceptance and put into practice among both public and private sectors, (2) reduction of
sessions on the Thai Financial Reporting Standards and the Thai Standards on Auditing. Some of the notable ones are: Thai Financial Reporting Standards 15: Revenue from Contracts with Core concept, practical
securities business licensees from including in their names the words ?securities company limited.? The consultation paper is available on www.sec.or.th. Stakeholders and interested parties are welcome to
audit committees to discharge their duties more efficiently. There will be more support on the strengthening of proficiency and competency of the listed entities’ internal auditors as well. These are part