understand and comply with the regulations prescribed in the said Notifications properly, the SEC would like to provide clarificatory notes to the Notifications and relevant guidelines, with details as follows

. Complementarity of various engagement options and approaches 7 Key considerations going forward: • Understand company’s influence along the value chain and its commitment to a credible decarbonization pathway

Sustainability Development” - companies have requested SEC to provide specific guidance on how to understand, measure and report these results. Rationale for the SDG Guidebook2 The SDG Guidebook for Thai Listed

decision-making of companies The 12 SDG Impact Enterprise Actions 1.Commit to operating sustainably and making a positive contribution to the SDGs 2. Understand the sustainability context and map current and

undertake CSR.   Q: How much influence does company's executives have on company's CSR? A: Company's executives have significant role in driving organization's CSR, as executives will have to understand

; (iv) understand thoroughly the terms of the Notes and be familiar with the behaviour of any relevant financial markets; and (v) be able to evaluate (either alone or with the help of a financial adviser

extent to which income was so affected. Describe any other significant component of revenue or expenses necessary to understand the issuer's results of operations. 2. To the extent that the financial

required independence assessment and documentation for conducting business transactions with their audit clients. Non-audit services The SEC noted that the audit firms are quite committed in maintaining the

understand its opportunities and risks. Examples of such issues include the risks and opportunities posed by climate change, a company’s approach to managing intellectual and human capital, its capacity to

known to the injured person, or ten years from the day when the wrongful act was committed. Breach of Contract Case The injured person claims compensation from a person who does not abide by the contract