implementation in practice. The new revision of ACGS was released in 2023, incorporating additional elements related to environmental, social, and governance (ESG) responsibility, and will become effective in 2024
in practice to assess business environment in each economy. In its Doing Business 2020 report, the World Bank Group ranked Thailand 21st among the 190 participating economies worldwide on the overall
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in Asia. Nevertheless, challenges remain in some areas, particularly the accountability of listed companies to its stakeholders and the board’s responsibilities. 2. Corporate social responsibility