establish a mechanism for handling complaints and whistleblowing. Guidelines 6.5.1 The board should oversee that an effective mechanism is in place to record, track, resolve, and report complaints
principles. Good corporate governance is a critical component in any capital market. Without it, market development would be a futile effort. Yet, most investors tended to overlook this corporate virtue over
Regulators (“IFIAR”), an organisation established to promote collaboration between independent regulators that oversee auditors. It is also a Member of ASEAN Audit Regulators Group (“AARG”). The implementation
internationally and also adopted by other exchanges in the region. Equally important is the development of businesses of all sizes and at all locations to prepare them for intensifying competition once the AEC
harmonisation of domestic green finance definitions. For the sake of clarity, it is referred to as the Chinese Taxonomy throughout this document. Unlike the EU Taxonomy, it is a whitelist-based taxonomy that, in
should be focused in order for it to be genuinely useful. Too much information that is not relevant will dilute the message. The materiality (or not) and relevance of the issues covered will be determined
, responsibilities and (in-) actions, and allocate sufficient time to discharge their duties and responsibilities effectively. Guidelines 3.5.1 The board should ensure that there is a mechanism to support
with a firm commitment to efficiency, transparency and fairness. We have reached our operational goals and witnessed continual market development including stronger ethical conduct in all important areas
a negative social impact related to alcohol, gambling, tobacco and weaponry are excluded CASE STUDIES 9 ICBC’s first green bond ▪ Industrial and Commercial Bank of China (ICBC), the largest bank in
the 62nd Year of the Present Reign. His Majesty King Bhumibol Adulyadej is graciously pleased to proclaim that: Whereas it is expedient to enact a law on the trust for transactions in the capital market