& PROPRIETARY Any use of this material without specific permission of PTT is strictly prohibited 5 Principles of GHG Accounting and Reporting Relevance Completeness Accuracy Consistency Transparency Appropriate
intend to enhance transparency, consistency and uniformity of ASEAN Green Bonds which will also contribute to the development of a new asset class, reduce due diligence cost and help investors to make
ASEAN Green Bond Standards (ASEAN GBS) that were first introduced in November 2017. The ASEAN SBS intend to enhance transparency, consistency and uniformity of ASEAN Social Bonds which will also
the role sustainability-linked bonds can play in funding companies that contribute to sustainability. The ASEAN SLBS intend to enhance transparency, consistency and uniformity of ASEAN Sustainability
serves the decision-making needs of users Completeness Relevance Transparency Consistency Account for and report on all GHG emission sources and activities within the chosen inventory boundary. Use
transparency, accuracy and integrity of information that will be disclosed and reported by issuers to stakeholders. The SLBP have five core components: 1. Selection of Key Performance Indicators (KPIs) 2
projects that contribute to environmental sustainability. The Green Bond Principles (GBP) promote integrity in the Green Bond market through guidelines that recommend transparency, disclosure and reporting
/or seek to achieve positive social outcomes. The Social Bond Principles (SBP) promote integrity in the Social Bond market through guidelines that recommend transparency, disclosure and reporting. They
Detecting Corporate’s Earnings Manipulation in Thailand Corporate Governance Attributes and Audit Report Timeliness: Mediating Role of Corporate Disclosure and Transparency and Moderating Role of
transparency on the external review processes for issuers, underwriters, investors and other stakeholders. They strive to represent a consensus view from all parties involved and will be updated periodically