related risks and opportunities the organization has identified over the short, medium, and long term. C2.1a, C2.3, C2.3a, C2.4, C2.4a a) Describe the organization’s processes for identifying and assessing
financial institutions, e.g. IASB, FASB Financial Accounting, TCFD and ESG 23 1. Board oversight of climate-related risks & opportunities 2. Management role in assessing climate- related risks & opportunities
with audit clients The SEC found that some audit firms procured goods and/or services from their audit clients but there was a lack of documentation on assessing whether the transaction was in the normal
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
where advancement is needed. It is recommended that investors refer to the accompanying ICAPs Guidance document for more detailed information on how to implement the encouraged actions set in 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
); (v) Food security (e.g. sustainable farming and fishery, agricultural credit and insurance, crop innovation, infrastructure development for agriculture and aquaculture); (vi) Socioeconomic advancement
-scale producers) • Socioeconomic advancement and empowerment (e.g. equitable access to and control over assets, services, resources, and opportunities; equitable participation and integration into the
present best practices in integrating ESG information. “Guidance for Integrating ESG Information into Equity Analysis and Research Reports” covers identifying ESG information, assessing materiality of ESG
the game transparent as well as serving as the core of a mechanism that can be applied by all market players. In order to begin assessing the application process, it is very important to sort out the