Project Evaluation and Selection 9 4.3 Management of Proceeds 10 4.4 Reporting 11 5.0 External Review 12 3ASEAN GREEN BOND STANDARDS 2018 INTRODUCTION The ASEAN Capital Markets Forum (ACMF)1 is a forum

engagement competently If yes, how this decision is reached and whether it is documented. Does the firm specify conditions that require evaluation of a specific client or engagement, obtaining relevant

stakeholders. This type of information, when combined with financial information, can provide valuable insights to the overall quality of management which is a critical factor in the appraisal of a firm’s

, including the CEO, the risk assessment responsible person and any relevant risk owner in TSQM element? B5 Does the firm communicate to the person who take care of performance evaluation to consider the

(THB Million) Appropriatness of Evaluation Method Appraisal Price by IFA Higher than (Lower than) the Transaction Price (percent) 1. Book Value Approach 615.45 924.90 Inappropriate (33.46) 2. Adjusted

Social Bond Standards 7 3.0 Criteria for ASEAN Social Bonds 7 4.0 Guidance on the Four Core Components of the 8 Social Bond Principles 4.1 Use of Proceeds 8 4.2 Process for Project Evaluation and Selection

followings are key deficiencies of this TSQC1 element. Performance evaluation and remuneration of audit partners A quality-driven firm would design a pay structure that reflects the quality of audit

proactively review the risk management approach and policies annually or with any significant business change; g) ensure a formal, fair and transparent process for nomination, election and evaluation of

relative to performance evaluation, compensation, and promotion fail to recognise high quality work. Additionally, a lack of clear communication to all levels of the firm’s audit staff about the importance

the users updated on important news and the latest developments such as investor alerts, quality evaluation results of listed company annual general shareholders’ meetings conducted by the Thai