whenever necessary; Insufficient involvement of engagement partners and EQCRs in the engagement performance, such that their level of involvement does not correlate with level of audit risks, and thus
, embraces transition to change, creates awareness, supports and facilitates, and fosters engagement to ensure a smooth, effective and sustainable transition.“Most importantly, the SEC’s hands-on approach to
, and our commitment to implementation consistent with our role and fiduciary responsibilities: Principle 1: Adopt a clear written Investment Governance Policy. Principle 2: Properly prevent and manage
letter, The Fund declares our adoption of the following Principles set out in the I Code issued by the Securities and Exchange Commission of Thailand, and our commitment to implementation consistent with
declares our adoption of the following Principles set out in the I Code issued by the Securities and Exchange Commission of Thailand, and our commitment to implementation consistent with our role and
independence policies apply. 14 Does the firm have any engagements where it acts as a principal auditor or accountant and another firm is engaged to perform segments of the engagement? If yes, describe how the
accountant and another firm is engaged to perform segments of the engagement? If yes, describe how the firm confirms the independence of such other firms 15 Any audit partners where they are employed
collaboratively by investors Best Practices in Engagement 6 What is engagement? Dialogue between an investor (or an engagement service provider) and decision maker (such as companies), to improve ESG practices
Engagements) (1) (1) 4 (Human Resources) ( ) ( ) 5 (Engagement Performance) (2) ( ) 6 (Monitoring) (1) (2) 100 .20 65 2 KPMG KPMG AQIs 2 KPMG KPMG 2 KPMG KPMG KPMG KPMG KPMG KPMG KPMG KPMG 108 31 2564 5.60
strategy, management approach, transparency, and governance that increase the likelihood that an Enterprise is operating sustainably and contributing positively to the SDGs. They do not provide a guarantee