board or management for company pension funds and for employee stock ownership plans, the directions for voting should be disclosed. It is regarded as good practice that treasury shares and shares of the

practices for accounting and audit. Divergences from international standards and practices (and the reasons for these divergences) should be disclosed by the standard-setters.  Legal and regulatory

Report on the Observance of Standards and Codes (ROSC) CORPORATE GOVERNANCE COUNTRY ASSESSMENT Thailand JANUARY 2013 Report on the Observance of Standards and Codes (ROSC) CORPORATE GOVERNANCE COUNTRY ASSESSMENT Thailand January 2013 Acknowledgements This assessment of corporate governance in Thailand has been prepared by David Robinett, Ratchada Anantavrasilpa, and Catherine Hickey of the World Bank Global Capital Markets Practice, as part of the Reports on Observance of Standards and Codes Pro...

scrutineers shall be disclosed at the meeting and recorded in the minute. 2.5 For the sake of transparency and future reference, the board should encourage the use of voting cards for important agenda items

review the information disclosed or disseminated regularly or every time there is a change or an update so that the information is current. Clause 17 Securities clearing houses and central securities