for quality within the firm” and “human resources” elements, as compared to the results from the 2 or 1 cycle. Meanwhile, the “ethical requirements”, an element of observations and further improvement
discuss new developments in the international accounting and auditing standards, as well as professional code of conducts and other ethical requirements, and to share their practical experiences both among
governance outcomes: 1. competitiveness and performance with long-term perspective; 2. ethical and responsible business; 3. good corporate citizenship; and 4. corporate resilience
stakeholder groups to identify and address human rights issues etc.26 Tesco is a member of the Consumer Goods Forum27 and a founding member of the Ethical Trading Initiative.28 • Based on its sector and the
, Social and Sustainability Bonds External Reviews ▪ Guidelines for External Reviews provide voluntary guidance relating to professional and ethical standards for external reviewers, as well as to the
, and that intermediaries and their employees will carry out their operation responsibly pursuant to professional and ethical standards. · Criminal sanctions : The procedure can be carried out
of related parties. · ethical requirements; · the firm’s competence to conduct the audit , for example: · Firm personnel have knowledge of relevant industries or subject matters; · Firm personnel have
identity and business reputation of related parties. 2 The standard documentation highlights all important matters for consideration on ethical requirements; 3 The standard documentation highlights all