stronger role in the over- sight of risk management policies as well as implementing effective remuneration policies. Priority 6: Shareholder engagement should be encouraged and facilitated, in particular by
others? We leave these questions for future research. 12 REFERENCES Barber, B. M., Odean, T., & Zheng, L. (2005). Out of sight, out of mind: The effects of expenses on mutual fund flows. The Journal of
’ over- sight system (mutual reliance) and increase the ability of Thai listed companies to raise funds in EU countries. • Asian Corporate Governance Association (ACGA) and CLSA Asia-Pacific Markets
employee compensation and career advancement, build a culture that enhance employees’ morale and loyalty to the firm, as well as create the work environment that would better suit the younger generations
in the Thai capital market Club”. Regular meetings were held to discuss the preparation for embracing the information technology advancement in Thai audit firms. Moreover, we communicated the
advancement. 15. Why are hybrid cars not covered under the present Taxonomy? Hybrid cars are an interim measure that is locking in suboptimal technologies when better zero-emission technologies are available
lth care, non-discrimination and safety in the workplace, access to relevant training, potential skills development and advancement. (2) Responsibilities to customers at least by adhering to applicable
. Nonetheless, the business sector remained challenged by new modes of competition, the broader marketplace amid the advancing digital age, regulatory changes, the rapid pace of technological advancement and fast
strong across-the-board growth. The business sector remained challenged by new modes of competition amid the advancing digital age and the rapid pace of technological advancement, together with the
related to the accounting professions. These activities contributed to the advancement of the financial reporting quality of the entities in the Thai capital market to be on par with international standards