services. This is in line with changing consumer behavior after the COVID-19 outbreak. 2023 Outlook Perspective on the Recovery After the Easing of COVID-19 Measures Presently, the situation of the COVID-19

44.6 43.8 45.7 44.7 44.3 45.5 46.3 46.4 47.7 49.9 49.7 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2023 Outlook Perspective on customers’ purchasing behavior In 2022, the customer confident index has

funding and encouraging companies that contribute to sustainability (from an Environmental and/or Social and/or Governance perspective, “ESG”). For such a role to be played and the market to thrive

1 Synergistic effects of CSR practices on firm value: Evidence from Asia Pacific emerging markets Boonlert Jitmaneeroj School of Business, University of the Thai Chamber of Commerce Abstract Corporate social responsibility (CSR) has several attributes that are inherently unobservable or measured with errors. This study proposes an alternative methodology to account for measurement errors in CSR proxies. In this spirit, this study considers CSR to be a latent variable measured by environmental (E...

perspective to substantiate a solid platform instrumental in driving business expansions outside Thailand in the long run. Due to our equity investments in ICUK, its financial performance and position have been

-up phase. However, we believe that our feat of endeavors as mentioned shall be considered an investment from strategic perspective to substantiate a solid platform instrumental in driving business

control of the issuer. The materiality of the KPIs to an issuer from a sustainability/ESG perspective should be based on a materiality assessment of the issuer’s business. External guidance and/or tools

is industry terminology referring to an investment approach that selects companies that are leaders from an ESG perspective. We consider that the integration of sustainability risks in the decision

Flows Statement 28 Financial Ratios 30 Environmental Management Accounting 31 Management’s Perspective towards 2019 Performance Management Discussion and Analysis of Business Operation for FY2018 Bangchak

Products 23 - Natural Resources Statement of Cash Flows Statement Financial Ratios Environment Management Accounting Statement of income 11 Financial Position 32 Management’s Perspective towards 2020