performance indicators 12 2.6 Objective metrics 13 2.7 Independent assurance 13 Part 3: Discussion points 15 3.1 Comprehensive disclosure 15 3.2 ESG factors 16 3.3 Stakeholder expectations 17 3.4 Reporting

listed companies during the crisis and mitigate potential impacts on business operation. The two accounting guidelines approved by APSC on 16 April 2020 are: (1) the Temporary Relief Measures for

..................................................................................................................................... 9 Whole assessment framework .............................................................................................................. 9 General management indicators

recommend pre issuance Second Party Opinions but requires Verification as one of its five core components. KPI: Key Performance Indicators are quantifiable metrics used to measure the performance of selected

: metrics on contribution to real economy transition; financed emissions; internal execution of the climate action plans; results from key engagement activities; change management performance indicators as

incorporate measurable forward-looking sustainability key performance indicators and sustainable performance targets into the financial and/or structural characteristics of bonds that are aligned with all five

risks in overall risk management 1. Climate risks and opportunities metrics in line with strategy and risk management process 2. Disclosure of GHG emissions: Scopes 1, 2 & 3 3. Performance v/s targets 1

rather than environmental and governance involvement, thus suggesting that social activities should be weighted more heavily than other CSR measures. These results have implications for capital market

Exchange of Thailand (SET). i Contents List of Abbreviations ................................................................................................. iv List of Metrics Abbreviations

the basic unit of the taxonomy to which criteria and metrics are applied. What is a project? A project refers to a smaller undertaking that is carried out within the context of an activity. Many