“A study of potential factor investing strategy from ESG score and intangible capital in Thailand” “A study of potential factor investing strategy from ESG score and intangible capital in Thailand

Board, who can lead the team to embed climate change across existing processes and set the strategy 1.1 1.2 Engage representatives from various business functions and departments (e.g., sustainability

in managing client accounts. There can be no assurance that an investment strategy will be successful. Historic market trends are not reliable indicators of actual future market behavior or future

management and decision making. The Standards are organized around four interconnected themes – strategy, management approach, transparency, and governance (see Figure 1) – each of which plays an important

(Internal) SEC Classification : ใช้ภายใน (Internal) ความส าคัญ บทบาท และ โอกาสของผู้สอบบัญชี 10 ESG strategy ESG-in-process ESG assurance governance & control SEC Classification : ใชภ้ายใน (Internal) SEC

ambitious SLB; they aid investors by promoting accountability of issuers in their sustainability strategy and availability of information necessary to evaluate their SLB investments; and they assist

: Fifth set of standards based on SDG Impact Standards and relevant ISO Standards PHASE 2: ASSURANCE SCHEME PHASE 3: SDG IMPACT SEAL Independent Scheme Manager ISO conformity assessments based on: 17065

strategy; (ii) Addressing relevant environmental, social and/or governance challenges of the industry sector; and (iii) Under management’s control. 4.1.3 KPIs selected by the Issuer should be: (i) Relevant

Principles on integrated business reporting 8 Part 2: Guidance on disclosure 11 2.1 Forward-looking 11 2.2 Material, relevant and timely 11 2.3 Long-term strategy 12 2.4 Integrated reporting 12 2.5 Key

respective Principles. These Guidelines for External Reviews aim to promote best practice. They complement the Principles and other existing relevant guidance such as the Assurance Framework for the Climate