ICGN Guidance on Integrated Business Reporting Influencing • Connecting • Informing Published by the International Corporate Governance Network 2015. 2nd Edition All rights reserved. Dissemination of

Guide for Engaging in Asia – updated guide for 2022 1. Recognises companies in different stages of transition (from beginning to advanced) 2. Guidance for engaging with companies at different stages of

Disclosures, 2017 COMPANIES IN SCOPE TCFD guidance is for companies of all sizes, industries and locations 5 Financial Sector Banks Insurers Asset owners Asset managers Non-financial Sector Energy

sectors, countries and companies are prohibited from investing; ▪ Traditional financial factors are ignored; ▪ Portfolio returns are sacrificed to perform ESG integration techniques. ▪ Analysing financial

metrics, banks tend to use the PCAF Standard, insurers tend to use WACI, and asset owners and asset managers use WACI and the PCAF Standard. Source: : TCFD Status Report 2022 & TCFD Proposed Guidance on

CFA INSTITUTE STATEMENT ON “GUIDANCE FOR INTEGRATING ESG INFORMATION INTO EQUITY ANALYSIS AND RESEARCH REPORTS” CFA Institute commends the SEC Thailand for promoting a diligent and thorough approach

are largely the same across both versions, except: • Additional guidance on financing of projects to support transition to net zero. Issuer who wishes to finance projects towards implementing a net zero

agencies, industry and NGOs convened by the Climate Bonds Initiative. The TWG develops Sector Criteria - detailed technical criteria for the eligibility of projects and assets as well as guidance on the

Thailand Taxonomy Business Guide, Case Studies, and FAQs June 2023 Table of contents User Guidance and Application Navigation

organizations as well, the Task Force encourages all organizations to implement these recommendations” Supplemental guidance developed for selected groups Who should disclose? Source: Final Recommendations, TCFD