properly in accordance with GAAP Materiality and Significant • Materiality relates to the amount that would influence the lending or investing decisions of financial statements users • Significant account is
addition, issuers should be aware that they hold no direct influence on the evolvement of their ESG ratings and, in choosing them as KPIs, they risk not reaching set SPT(s). 3-8 Can the KPIs be at project
decarbonizing further, we regularly collaborate across industries and government to share learnings and influence public policy in support of the transition to a low-carbon economy. Scope 1 Scope 2 (Market-based
voice and influence that reaches far beyond its immediate client base. The Group is committed to embracing this responsibility and striving to be a positive driving force in how it addresses
influence enterprise value as well as topics that are material to the environment, and the society. Dynamic materiality acknowledges that the materiality of an issue can shift based on anticipated or
: While the company’s shareholding is concentrated with substantial influence from its founder, the risk is partly mitigated by its listing status and good financial disclosures. • The company was upgraded
เลขาธิการ สำนักงาน ก.ล.ต. 10.30 - 11.00 น. นำเสนอผลงานวิจัย “ Do Audit Firms' Tarnished Reputations Influence Audit Firm Changes? " ผู้วิจัย ดร. วีระพงษ์ กิติวงค์ คณะบริหารธุรกิจ มหาวิทยาลัยเชียงใหม่ ผู้
nomination process should be transparent, without any influence of controlling shareholders or management, and be credible to outsiders. หลักการกํากับดูแลกิจการที่ดีสําหรับบริษัทจดทะเบียน ป 2549 ของตลาดหลัก
of the Roundtable will focus on how to change behaviour to achieve better out- comes. This commitment to excellence in corporate governance matters not only to Asia. The growing economic influence of
from business transactions with their audit clients. Moreover, audit firms have seriously adopted measures to improve and ensure their independence against the undue influence from long association, high