important that the auditors carefully assess the audit risks and plan their audits accordingly. This becomes particularly important as the effective date of the new auditor’s report is fast approaching, where
in which they invest in order to assess their individual circumstances, performance and long- term potential, and to consider whether there is value in intervening to encourage change. 2.3 Proactive
Sustainable Development (Sustainable Development Goals) can prove useful. Issuers should also note the existing and ongoing work on environmental and social impact metrics by the Green Bond Principles (GBP
companies over the course of each year, focused on issues that may fall outside the scope of our analysts’ normal, ongoing due diligence meetings with companies. More than 80 percent of these engagements are
, understandable and accessible to the international community. On the basis of the Principles, it is the role of government, semi-government or private sector initiatives to assess the quality of the corporate
calculation will reflect position risk of assets and cover related business transactions, in line with international standards and the changing market conditions to serve the ongoing business operation and to
the annual report and accounts in order for shareholders to be able to assess the company’s performance, business model, strategy and long-term prospects. 7.2 Materiality The board should disclose
Scheme is an easy-to-use screening tool that allows investors and intermediaries to assess claims for the climate integrity of bonds. It provides a set of transparent, verifiable compliance measures that
Legislative Drafting and Evaluation of Law B.E. 2562 (2019), any government body that upholds the power to enforce a law is required to assess effectiveness of the law within a specified time. Hence, the
investors and other users of credit ratings assess credit risks. Maintaining the independence of CRAs vis- à-vis the entities and obligations they rate is vital to achieving this goal. Provisions of the IOSCO