relating to disciplinary punishment for members’ demeanor to the SEC Office without delay; (b) disclosing information relating to [i] violations or offences in connection with asset appraisal or failing to

() • TCFD is not just a climate disclosure framework, but it can be a strategic management framework - To help organization manage risks and opportunities in a more forward looking way • To comply with the

…………………………… In offence relating to.……………………………………………. Under the law……………………………………………………. Punishment ……………………………………………… Completion date of punishment………..… (attachment) (if any) O No (2) Was convicted by the final

.……………………………………………. Under the law……………………………………………………. Punishment ……………………………………………… Completion date of punishment………..… (attachment) (if any) O No (2) Was convicted by the final judgement of the court for an offence under

, any punishment that promotes firm quality, and relevant personal evaluation criteria) and Please describe the details of such actions briefly. B20 How does the firm's leader communicate the audit firm

punishment.”_____________________

SEC. Therefore, it is deemed that {B} has already served SEC’s punishment in full.  In considering a punitive measure, SEC takes into consideration the following factors: related roles and behaviors

Principles on integrated business reporting 8 Part 2: Guidance on disclosure 11 2.1 Forward-looking 11 2.2 Material, relevant and timely 11 2.3 Long-term strategy 12 2.4 Integrated reporting 12 2.5 Key

with existing principles and leveraging available tools and frameworks. The Standards aim to help shift enterprises from SDG alignment to SDG action -- from thinking about the SDGs as a mere “add-on”, to

disclosure framework, but it can be a strategic management framework - To help organization manage risks and opportunities in a more forward looking way • To comply with the TCFD recommendations, companies