. In the event that all or a proportion of the proceeds are or may be used for refinancing, it is recommended that issuers provide an estimate of the share of financing vs. re-financing, and where
subsidiary at the price with a discount not exceeding 10 percent of the valuation of investment monies recommended by the financial advisor from KT Zmico Securities Co., Ltd (financial advisor in an approved
clarification and contain recommended practices in relation to each Principle and Sub-Principle. In contrast to a ‘comply or explain’ requirement, the ‘apply or explain’ basis intends to encourage the board to
further grow its green bond portfolio. (Source: HKMA, May 2019) • The Network for Greening the Financial System (NGFS), with over 40 central banks and supervisors, also recommended integrating
recommended by the Civil Sanction Consideration Committee under Clause 5(2) shall commence upon delivery of a notifying letter regarding such matter until an interval of three years has surpassed after the end
clarification and contain recommended practices in relation to each Principle and Sub-Principle. In contrast to a ‘comply or explain’ requirement, the ‘apply or explain’ basis intends to encourage the board to
may be used for refinancing, it is recommended that issuers provide an estimate of the share of financing vs. re-financing, and where appropriate, also clarify which investments or project portfolios
can be an issue. To ensure transparency of duty performance, it is recommended that the majority members of these sub-committees comprise independent directors, and third parties could join as minority
two parts, the principles themselves and the recommended best practices. Nonetheless, this document does not include the issues concerning CG that have already been specified in laws and regulations
Emissions Disclosure CDP GRI DJSI/CSA SEC Emissions Scope Scope 1 ✓ ✓ ✓ ทางตรง Scope 2 ✓ ✓ ✓ ทางอ้อม Scope 3 ✓ ✓ ✓ Scope 3 Emissions Split by GHG Protocol sources category ✓ recommended ✓ Disclose/explain any