the audit quality control system, and closely monitored the COVID-19 pandemic situation to adjust the oversight approach and communication with stakeholders to meet the changing situation. In so doing
backdrop, the Securities and Exchange Commission (SEC), as the capital market regulator, had to adjust its strategic plan and operating procedures in alignment with both the National Strategy and the dynamic
price dumping, and (4) disclosing relevant information to assist investors in making informed investment decisions. In this context, the SET’s Board of Governors may adjust and implement the above
criteria ▪ Step 3: Introduce oversight ▪ Step 4: Adapt investment process ▪ ABSOLUTE EXCLUSION No investment in exclusionary criteria ▪ THRESHOLD EXCLUSION Partial investment ▪ RELATIVE EXCLUSION Best-in
Declaration Under the ESG Declaration, shared action priorities are set: 1. Governance: Ensure good corporate governance and effective oversight at the board level, with clear accountability and responsibility
regulator for Thai capital market, as evidenced by an endorsement from the European Commission (“EC”) given to the SEC in June 2013 to acknowledge the SEC’s audit oversight system as being equivalent to that
collaboration of audit firm leaders, auditors and personnel. Nevertheless, some audit firms have yet to remove deficiencies in engagement performance and monitoring while they are revising their audit manual and
(SEC) is closely monitoring relevant development and, for the time being, has no plan to allow spot bitcoin ETFs in Thailand. The SEC takes note of potential benefits of spot bitcoin ETFs as approved in
capacity of those countries’ regulatory agencies every year, in the areas of financial statements surveillance and auditor oversight. These operations conform with the SEC strategic plan, which aims for
conflicts of interest and prioritise advancing the best interest of clients. Principle 3: Make informed investment decisions and engage in active ongoing monitoring of investee companies. Principle 4: Apply