.  “SEC welcomes inputs from stakeholders as they can help us better understand the issues, obstacles and necessities of business operators, and subsequently address such matters appropriately. We support

notification for interested parties to study it in detail. SEC is pleased to give advice for those who are interested to operate business from now in order to make them understand standards in each aspect. This

set robust environmental standards for the market. • As many of you know, IFC is at the forefront of creating green financing markets in Asia, including Thailand. Through our recent sustainable

membership. By providing high quality technical assistance, education and training, and research to its members and other regulators, IOSCO seeks to build sound global capital markets and a robust global

second-cycle audit inspection with a more robust inspection plan, in response to current audit environment and the deficiencies found during the first cycle. The results, thus far, have shown significant

and/or supporting 3 key disclosure trends of ISSB, TCFD, and the ASEAN Taxonomy. THAILAND CORPORATE ESG DISCLOSURE Introduction The aim of this project was to understand current ESG (environmental

relevant to the accounting profession will be revised to provide an effective supervisory mechanism for auditors in the capital market and a robust foundation will be built for the Thai capital market to

and accuracy of the disclosed information. Moreover, robust disciplinary actions should be set out against those who fail to comply with the firms’ ethical requirements. In a long run, audit firms might

involved in preparing financial reports understand their roles and responsibilities relevant to the quality of the financial reports. Due to the in-depth understanding of both the nature of their business

and efficiency of the capital market. This will contribute to the robust and sustainable growth of the economy. We envision opportunities for developing the Thai capital market to support the