stakeholders, and thus bolstering further confidence of both local and foreign investors in our capital market. Due to the substantial effects of audit quality on the reliability of the available financial

be available: 1. General description of the objective, scope of work, and the external reviewer’s credentials. 2. The requisite credentials to evaluate KPIs, SPTs and related benchmarks, baselines and

. • Increased Transparency on Reporting Timeline Issuers are encouraged to indicate the timeline in which reporting on the ASEAN Sustainability-Linked Bonds will be made available. • External Review Issuers must

) that may help identify relevant KPIs and calculation methodologies. Reference to public or private multi-stakeholder initiatives can also prove useful and examples will be made available on the following

for their time and valuable expertise that helped shape these Criteria. A full list of all TWG and IWG members is available here. We would like to extend our sincere gratitude to Stockholm International

report is available for download on the SEC website: www.sec.or.th  For more information, please contact us at: Securities and Exchange Commission, Thailand 333/3 Viphavadi Rangsit Road, Chomphon

against, the truthfulness, reliability or completeness of any facts or statements and related surrounding circumstances that Tesco has made available to Sustainalytics for the purpose of this Second-party

reliability of financial reporting by selecting suitable accounting policies and implementing effective internal control systems. In other words, they are the first line of defense in financial reporting. Next

the market value. The mobile top-up services are available in a variety of channels such as mobile applications, bank, Rom agent, top-up kiosk and others. Each channel can facilitate customers

financial transactions. Refer to IC 6-16 in the Internal Control Q&As. Control Deficiency • Documentary evidence indicating management reviewed access to the root account was not available for two out of five