▪ Materiality: which ESG factors affect an issuer’s risk of default ▪ Visibility: what is a credit-relevant time horizon ▪ Approach: the challenge of a ‘built-in’ approach and of building organisational capacity

. Collaboration. Tesco Sustainability-Linked Bond Framework4 Climate Change. In our Little Helps Plan, we highlight climate change as the biggest environmental challenge the world faces, affecting our own

increase from the previous inspection cycle by six percent. These facts suggested that retention of competent and capable staff is always a challenge for the audit firms. Over the years, most audit firms

depend on the location and the use of assets. Consultancy Fee Income, the price is fixed by costing plus with reasonable profit which depends on the difficulty and the scope of service in personnel. 3

January 2020 represented an effective markdown of about 1.7% of sales. Lockdowns implemented by many countries due to COVID-19 caused difficulty in the supply chain, which led to deferrals of some order

recent G20/OECD recommendations. Topics valued by international investors such as ESG and risk management may be included in a revision. It thus presents a challenge for Thai listed companies to learn and

rising cost of land becomes a major risk for operating a real estate business. Additionally, the difficulty of finding a good location of land with reasonable price point in central Bangkok has arisen

risk for operating a real estate business. Additionally, the difficulty of finding a good location of land with reasonable price point in central Bangkok has arisen. With regarding to the competition

Company’s major export countries, e.g. Cambodia where flood caused transportation difficulty and China where some distributor had weak performance. In addition, Thai baht was stronger than currencies of the

the delay in ownership transfer in a certain number of our customers and lockdown policy implemented in various countries causing difficulty for real estate foreign buyers to proceed the ownership