Mechanisms in place to evaluate, assess and set environmental targets at Board and management- level Climate-related issues are considered at Board and management-level Results of governance structure leads to

ec ti on A ct iv it ie s Re po rt 1 J an ua ry 2 01 3 - 31 D ec em be r 20 13 comparison was not carried out. Audit procedures were not performed to assess the reasonableness and reliability of the

on the public, a public hearing seminar is usually held. In this connection, although the SEC does not have a formal procedure to assess costs of compliance with the regulation, related input is

DJSI. If yes, assess whether the disclosure can be applied to TCFD 3.3 3.4 Evaluate internal risk management processes and consider whether they can be adapted to incorporate climate-related risks

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

potential impacts of climate-related risks and opportunities on the organization’s businesses, strategies and financial planning. The processes used by the organization to identify, assess and manage climate

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

) 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