เป็นเหตุผิดนดัช าระหน้ี การก าหนดเง่ือนไข ในการรองรับและรับรู้ผลขาดทุนในระหวา่งการด าเนินการ (“loss absorption on a going-concern basis”) และเม่ือไม่สามารถด าเนินกิจการต่อไปได ้4 (“loss absorption on a
governance principles. Principle 4.3 When the issues of concern or risk factors identified have not yet been publicly disclosed, Institutional Investors should engage the Investee Companies on a confidential
their capacity to adapt to the effects of climate change. New technologies and innovations are needed for the luxury sector to increase the use of renewable, recycled and sustainable materials in products
criteria ▪ Step 3: Introduce oversight ▪ Step 4: Adapt investment process ▪ ABSOLUTE EXCLUSION No investment in exclusionary criteria ▪ THRESHOLD EXCLUSION Partial investment ▪ RELATIVE EXCLUSION Best-in
goals. Overall regional priorities include: “A resilient community with enhanced capacity and capability to adapt and respond to social and economic vulnerabilities, disasters, climate change as well as
related to digital assets in the future. Significant and recurring deficiencies arising from the inspection of auditor’s engagement, e.g., revenue recognition, going concern and provisions of allowance for
. Nonetheless, if the staff per partner ratio or staff per manager ratio are unusually high or low, it might indicate the concern about the structure of human resources. The firms should emphasize to resolve the
issuers can adapt to their own circumstances. The SBP encourage further initiatives, to help establish additional references for impact reporting that others can adopt and/or adapt to their needs. The use
owners tend to maintain control over firms and to be reluctant to disclose information, raising concern for good corporate governance. It was highlighted that significant challenges for family-controlled
represented 41.47% relatively steady compared to previous period effect from a promotion that mention above. However, the Company has concern about the maintaining gross profit margin, so the marketing