related risks and opportunities the organization has identified over the short, medium, and long term. C2.1a, C2.3, C2.3a, C2.4, C2.4a a) Describe the organization’s processes for identifying and assessing

present best practices in integrating ESG information. “Guidance for Integrating ESG Information into Equity Analysis and Research Reports” covers identifying ESG information, assessing materiality of ESG

Exchange Commission No. Sor Jor. 23/2558 Re: Rules and Procedures for Preparation of Factsheet (No. 4) dated 8 April 2015. Clause 2 An issuer shall prepare the factsheet of securities by identifying the

sluggish economy, leading to cancellations of some of our long-term contracts. To address this issue, we have been relentless in identifying new clients to replace those cancelled contracts. FINANCIAL

. • Increased shared service centers used by large engagements and international groups • Revenue recognition • Internal controls over financial reporting : auditors too often are not identifying appropriate

. Shareholder proposals on climate, investors’ voting guidelines on climate 4. Regional decarbonisation pathways / regional energy sector roadmaps 5. Identifying engagement entry points and leveraging on local

• Identifying time horizon • Linking the risks and opportunities with financial impacts • Using climate scenario(s) to test strategy resilience • Can be qualitative or quantitative • Can start with internally

CertifiableNot Certifiable Summary of the criteria 5. Has the issuer fulfilled the requirements as part of the Adaptation & Resilience Checklist? This includes: • Identifying clear boundaries and critical

Business goal served by GHG accounting Managing GHG risks and identifying reduction opportunities • Identifying risks associated with GHG constraints • Identifying cost effective reduction opportunities

procedures are not comprehensive or not in accordance with the auditing standards, e.g. identifying and assessing the risks of material m iss ta tement , de te rm in ing materiality, and determining audit