ASEAN SOCIAL BOND STANDARDS Issued: October 2018 2 ASEAN SOCIAL BOND STANDARDS 2018 CONTENTS Page Introduction 3 Definition 6 1.0 Scope of the ASEAN Social Bond Standards 7 2.0 Objective of the ASEAN

company accounts for GHG emissions from operations according to its share of equity in the operation. The equity share reflects the economic interest, which is the extent of rights a company has to the

established under a specific law, or invest it within the scope of investment or according to investment policy which the derivatives clearing house sets out by taking into 7 consideration the liquidity, risks

Scope of the Forestry Criteria ................................................................................................................................................................ 5 1.5 Key

whether or not the company (and its management) have complied and, if not, the extent of, and reasons for, non-compliance.  (i) Governments in each country should adopt measures to ensure the independence

Exchange Commission Example 3 : Risk assessment did not cover significant issues such as the business background of the board and shareholders, indicator of limited scope, the engagement team’s competency

auditors were unable to express opinions due to limitation on scope of audit imposed by the companies? managements. AIE and AI must submit to the SEC and publicly disclose the rectified and audited 2014

on scope of audit imposed by the companies’ managements. AIE and AI must submit to the SEC and publicly disclose the rectified and audited 2014 financial statements by May 27, 2015. AIE was also

were revised Introduction to be compatible with ASEAN CG Scorecard criteria, which is used to assess and rank listed companies’ CG practices in ASEAN, thus making them again up-to-date, bringing the

as prescribed by the Stock Exchange of Thailand because the auditor is limited its scope of the audit. Later, the rectified financial statement for the year 2019 was filed with the SET on May 5, 2020