Ethics Partner, does the principal meet regularly to discuss ethics and document their discussions? 3 Does the firm have documented policies and procedures appropriate to the size and nature of the firm? 4

, for example: - The identity and business reputation of the client’s principal owners, key management, and those charged with its governance. - The nature of the client’s operations, including its

for the transport sector. Some transport activities in the Section 4.2 (Activity Thresholds and criteria) will refer to this sectoral transport table Main thresholds Additional criteria 2022-2025 2026

principal auditor, Does the firm have policies & procedures to ensure the quality of audit work done by the other firm that includes as a part of the engagement such as subsidiary and associate? Please

deficiencies found as part of evaluation? B6 Does the firm communicate to person who take care of in-house training to include the deficiencies area in the next training course cycle? B7 Whether the policies

มวลหรือชีวภาพที่ผลิตได้จะต้องมีการปล่อยก๊าซเรือนกระจกเป็นไปตามเกณฑ์ที่กำหนดไว้ในหน่วยของ gCO2e/kWh ตามตารางที่ 12 (โดยแปลงจากหน่วย gCO2e/MJ ของพลังงานต้นกำเนิด (primary energy) เพื่อให้มีความสอดคล้องกัน