were revised Introduction to be compatible with ASEAN CG Scorecard criteria, which is used to assess and rank listed companies’ CG practices in ASEAN, thus making them again up-to-date, bringing the
correct and complete and all information which may affect decisions of holders of securities of the business is disclosed and the wordings are concise and are not misleading; (3) appraise the value of the
independence of the firm. - Precisely define the ‘related entities’ to enable the audit firms to completely disclose and consider the independence regarding related entities. The process to evaluate the
มูลทีสอดคล้องกับ TNFD ได้ และใช ้The LEAP Approach เปนวธิตีรวจสอบเพิมเติม เพือใหม้ันใจวา่กระบวนการดังกล่าวจดัการกับปญหาทีเกียวกับธรรมชาติได้อยา่งเพียงพอ Assess your nature-related risks and
be available: 1. General description of the objective, scope of work, and the external reviewer’s credentials. 2. The requisite credentials to evaluate KPIs, SPTs and related benchmarks, baselines and
you have access to a company’s board or the CEO? It might be more effective, and use fewer resources, to start at the top. 9. Does the company have a respected internal advocate on the topic of concern
a business in providing a technical or academic service; and to survey, study, research, analyze, and examine engineering materials and tools; and to design, evaluate, conclude, report, and control an
Communications with relevant persons (7) Division 7 Cross-border communication (8) Division 8 Companies shall test and assess the BCP (Training, Exercising and Auditing) (9) Division 9 Examples of emergency
) Division 7 Cross-border communication (8) Division 8 Companies shall test and assess the BCP (Training, Exercising and Auditing) (9) Division 9 Examples of emergency incidents which may cause major
relevant technology element Identify and assess risks arising from IT Understand, identify, and test relevant ITGC Conclude on risks arising from IT and determine audit response Evaluate deficiencies in ITGC