represented 41.47% relatively steady compared to previous period effect from a promotion that mention above. However, the Company has concern about the maintaining gross profit margin, so the marketing

) ensures listed companies disclose important information on governance and the management of their environmental and social resources and risks. These disclosures will provide analysts with relevant and

for quality within the firm” and “human resources” elements, as compared to the results from the 2 or 1 cycle. Meanwhile, the “ethical requirements”, an element of observations and further improvement

Engagements) (1) (1) 4 (Human Resources) ( ) ( ) 5 (Engagement Performance) (2) ( ) 6 (Monitoring) (1) (2) 100 .20 65 2 KPMG KPMG AQIs 2 KPMG KPMG 2 KPMG KPMG KPMG KPMG KPMG KPMG KPMG KPMG 108 31 2564 5.60

) 4 (Human Resources) ( ) ( ) 5 (Engagement Performance) (2) ( ) 6 (Monitoring) (1) (2) 100 .20 85 2 EY data analytic tools EY EY EY EY EY EY EY EY EY 211 30 2564 6.41 35 EY 3 3 1 (Leadership

Portfolio Climate Risk Management Case studies published by AIGCC, Ceres, IGCC and IIGCC ที่มำ : https://www.ceres.org/resources/reports/portfolio-climate-risk-management 6/9 https://www.ceres.org/resources

’ resources. • Audit firms need to recruit new staff for this. • regulators focusing on whether firms are competing on price rather than on audit quality 2. Political Environments Audit Committees : possibility

: Rules, Conditions, and Procedures for Operation of Securities Clearing Houses and Central Securities Depositories dated 3 August 2016 with respect to the procurement of adequate financial resources for

August 2016 with respect to the procurement of adequate financial resources for covering risks and the detailed operation concerning the risk management. Clause 3 The derivatives clearing house shall

roundtable discussions with asset owners • Research and resources for investors • Topic specific working groups for investors in Asia • Key projects: climate change training, net zero investment survey About