law and regulation, and information technology. Questions Yes No 7.3 Executives at all levels participate in risk management. 7.4 The company assesses the significance of risks by considering the

considered shall include: (1) involvement and significance of behaviors such as the amount of money involved, the volume of transactions involved, the person obtaining benefits, being the principal, instigator

strategic significance to the issuer’s current and/ or future operations; • measurable or quantifiable on a consistent methodological basis; • externally verifiable; and • able to be benchmarked, i.e. as much

0.2604 0.4135 0.1747 Summary of finding from panel regression ***, ** and * represent significance at 1%, 5% and 10%, respectively. 28 Yuthana Sethapramote, Ph.D., Graduate School of Development Economics

, core and material to the Issuer’s overall business, and of high strategic significance to the Issuer’s current and/or future operations; (ii) Measurable or quantifiable on a consistent methodological

. b) Risk management processes: 11 >> how organizations determine the relative significance of climate-related risks in relation to other risks. >> Organizations should describe whether they consider

) and its subsidiaries were affected by the COVID-19 outbreak which had an extensive impact on the entire world. Economic activities slowed down with significance, which was the factor putting pressure on

Accountants (“ACCA”), and the president of Securities Investors Association (Singapore). The presentations and discussions that followed imparted the significance of full IFRS adoption and related practical

risk factors connected to the mutual fund as well as guidelines for managing such risks arranged according to the possibility of occurrence and significance of impact from highest to lowest. In

take into account any fact related to the behaviors or actions of the auditor on a case-by-case basis. In this regard, the factors to be considered shall include: (1) involvement and significance of