: describe management’s role in assessing and managing climate-related risks and opportunities Fiduciary duty: clients rely on reporting/information from asset managers to understand how climate-related risks

Board and senior management, understand the just transition factors and/or receive training on just transition, to facilitate the development of internal processes and responsibility for ensuring a just

elements of the TCFD’s recommendations. - Information on methodologies and limitations should be stated so that the report users understand the data better. - Disclosures of metrics and targets can be

mistakes is increasing. The auditor may re-evaluate risk levels of the client and understand client’s risks better. Firm size also has a negative relationship with the number of adjustments detected by

regulatory objectives include:  to maintain and promote the fairness, efficiency, competitiveness, transparency and orderliness of the securities and futures industry;  to help the public understand the

Preserve Market Fairness and Transparency, Understand Industry, and be a Firm and Fair Regulator [ MESSAGE FROM THE CHAIRMAN ] (Mr. Somk id Ja tus r ip i t ak ) Cha i rman [ Message from the Chairman ]4

and the Department of Business Development. Example 5 : An audit firm only used a check list without offering any explanations to help understand internal control system and/or other assessments such as

of these items. Auditors failed to understand their clients’ businesses, and thus not realizing that the revenue recognition methods used by their clients were inappropriate. For instance, an audit

ในตลาดรอง – ให้บริษทัจดัการเลือกใชร้าคาอยา่งใดอยา่งหน่ึง ดงัน้ี (1) ราคา ณ ส้ินวนั ท่ีประกาศใน ThaiBMA โดยรวมถึงราคาท่ีเสนอโดย Market yield Web Page (executed price และ quoted price) และ Model Yield

;  (ข)  ราคาที่ประกาศใน ThaiBMA  โดยรวมถึงราคาที่เสนอโดย Market yield Web Page (executed price และ quoted price) และ