and/or structural characteristics; and - any information enabling investors to monitor the level of ambition of the SPTs (e.g., any update in the issuers sustainability strategy or on the related KPI

did not identify clear roles and responsibilities and did not create a specific team to monitor these issues. 2. Relevant ethical requirements Most auditors adhere to professional ethics, and most audit

) การจัดการความเสี่ยง (risk treatment) (5) การจัดทำทะเบียนความเสี่ยง (risk register) (6) การติดตามและทบทวนความเสี่ยง (risk monitor and review) (7) การรายงานความเสี่ยง (risk reporting) H 1. สอบทาน "นโยบาย

strategy and financial planning, including major capital expenditures, acquisitions and divestments; b) monitor the effectiveness of the company’s governance practices, environmental practices, and social

monitor, control, and manage risks to ensure that these risks can be handled; (3) sufficient funding, appropriate systems and rules for membership and supervision of members to ensure efficient securities

investment universe. These policies should be communicated to clients and beneficiaries in plain and understandable language. 2.2 Active monitoring Institutional investors should monitor closely the companies

ความเสี่ยง (risk treatment) (5) การจัดทำทะเบียนความเสี่ยง (risk register) (6) การติดตามและทบทวนความเสี่ยง (risk monitor and review) (7) การรายงานความเสี่ยง (risk reporting) N/A Yes/Partial/No N/A N/A N/A

above the average level of the past 5 years, stock started accumulating during Q1/2018’s winter, leaving the market with low purchasing power.  Jet (Kerosene) / Dubai crack spread in Q2/2018 averaged at

can be strongly decoupled from GDP growth.” While there is some evidence that this decoupling might have started in some developed countries, it is not expected in the developing world “for the

for Diesel that helped pushed the price of Jet (Kerosene) to increase following suit. However, pressure for Kerosene demand decreased from households in India, having started to switch to LPG for fuel