, corporate ethical problems, and corruption are linked by corporate actions and activities. 2 “ 3 There are currently several and various ESG performance indexes such as the Eikon of Thomson Reuter Asset4, the
AQIs ) 1 % 2564 2563 1 (Leadership Responsibilities for Quality within the Firm) ( ) (1) 2 (Relevant Ethical Requirements) ( ) (3) 3 (Acceptance and Continuance of Client Relationships and Specific
2562 1 (Leadership Responsibilities for Quality within the Firm) ( ) (2) 2 (Relevant Ethical Requirements) ( ) ( ) 3 (Acceptance and Continuance of Client Relationships and Specific Engagements) (1) (3
owner in shares under the fourth paragraph of Section 24, a director, an officer or an employee of such derivatives business operator. Furthermore, the auditor shall also adhere to the ethical code of
contributing to the long-term success and performance of the company. Other factors relevant to a company’s decision- making processes, such as environmental, anti-corruption or ethical concerns, are considered
improvement of accounting, auditing, financial information disclosure. The main responsibility of the IOSCO C1 is to provide counsel relating the revision of accounting standard, auditing standard, and ethical
(Competitiveness and performance with long-term perspective) 2. ประกอบธุรกิจอย่างมีจริยธรรม เคารพสิทธิและมีความรับผิดชอบต่อผู้ถือหุ้นและผู้มีส่วนได้เสีย (Ethical and responsible business) 3. เป็นประโยชน์ต่อสังคม และ
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
standards and the professional ethical requirements in order to reflect the practical issues in applying those standards and requirements. Besides, IOSCO C1 is a channel for us to acknowledge the trends and
expressed as a fiduciary duty, requiring prudence, care and loyalty on the part of all agents which are subject to such obligations. Ultimate owners should actively consider which of their agents should be