Classification : ใชภ้ายใน (Internal) Toolkits to support business towards achieving the SDGs Human Rights Due Diligence Handbook for Small and Medium-Sized Enterprises Human Rights Due Diligence Training Facility

15.31 million which considered as a medium transaction. However, referring to the Company’s information No. SET-2018-018 on November 14, 2018 published on the Stock Exchange of Thailand’s website, the

cost of sales being the most frequently recurring themes. Many different factors may have led to such persistent deficiencies of some audit firms and auditors. This includes insufficient involvement of

result of mispricing. Shanthikumar (2012) argues that small and medium investors’ trading behaviour based on earnings momentum strategy can account for premiums to a pattern of increasing earnings. 8 2.2

THAILAND CORPORATE ESG DISCLOSURE LISTED COMPANIES AND RECOMMENDATIONS FOR POLICY DEVELOPMENT Prepared by Robert Black, Dr Rory Sullivan, Ella Harvey and Chup Priovashini (Chronos Sustainability) May 2022 THAILAND CORPORATE ESG DISCLOSURE Contents Foreword from SEC Thailand ..................................................................................................................... 3 Foreword from World Bank ...................................................................................

economy remained in the doldrums, as evidenced by slowdowns in both advanced and emerging economies. Negative factors included the persistent US-China trade rift and concerns about a no-deal Brexit. Worse

investment in a medium-sized booth of the painting segment to support new orders during the late of year, the expansion of the building and warehouse at Chonburi branch to support business expansion and to

comparing on accounting valuation of River Kwai International food . Transaction Size 0.09% of Net Tangible Asset on June 30, 2018 is considered by only medium size which is more than 1 million Baht by less

net tangible assets, which is more than 0.03%, but less than 3% of the net tangible assets of the Company, it is considered a medium-size connected transaction and the type of normal business

transaction is equivalent to 0.031% of the Company’s net tangible assets, which is more than 0.03%, but less than 3% of the net tangible assets of the Company, it is considered a medium-size connected