these threats to their independence. 3. Client acceptance and continuance Appropriate client acceptance and continuance process could help audit firms to ensure that they have sufficient available staff
comparable, which in turn will enable the users of financial reports to access accurate and sufficient information for making investment decisions Over the years, the SEC has been giving precedence to the
enables companies, cities, states and regions to measure and manage their environmental impacts. With the world’s most comprehensive collection of self-reported data, the world’s economy looks to CDP as the
, resources, and network, enabling ACMF to continue making significant progress in its sustainability journey. The Meeting witnessed the handover of the ACMF chairmanship from the ACMF Chair 2023, Otoritas Jasa
shown progress; for example, the amendments to law on securities and exchange to introduce civil sanction and self-regulatory organization in the capital market (SRO), the amendment to the Civil Procedure
proposals pushed by the SEC have shown progress; for example, the amendments to law on securities and exchange to introduce civil sanction and self-regulatory organization in the capital market (SRO), the
the International Sustainability Standards Board with the intent to make climate reporting similar to financial reporting. Source: UNFCC The journey to net-zero requires key developments and commitment
sufficient flexibility to allow markets to function effectively and to respond to new expectations of shareholders and other stakeholders. The Principles are widely used as a benchmark by individual
encourage active co-operation between companies and employees. Securities regulators, stock exchanges, self-regulatory organisations and investor groups should continue to educate companies and the public
"%)K$/"(*Z %!*.#$KL bK$!#()* SET . '$".',' %. )Ò)' (market-driven organization)O* L '7 (demutualization) *#&%&")#!)'4 2` %&- ! 8 #-% '7%"*&%!%')72 /%/2#) SET &") (necessary but not sufficient