should encourage management to ensure that the company’s operations reflect the company-wide implementation of high ethical, environmental and social standards and ensure that appropriate company-wide

(IFIAR) Financial Accounting Standards Board (FASB) International Accounting Standard Board (IASB)​   Supporting Accounting Profession to be in line with International Standards Auditor Supervision

interests ​​ Conflict of interests ​ ​ Solutions ​Related party transactions​ ​The pricing of the RPT must be determined with reference to the market price; A clear contract and policy is made; Fair

maturity date (puttable option). Interest rates shall be fixed and clearly specified. There shall be no clauses of paying interest rates varied according to other reference factors (as specified in clause 13

executive be recorded? A: Meeting minutes can be a reference to directors' opinions. Therefore, directors should ensure that significant issues raised in the meeting are completely recorded, particularly in

law and standards.   ​ Guidelines ​ ​​1.3.1   In assessing whether directors and executives have performed their fiduciary duties with the required responsibility, due care and loyalty, reference should

as follows; (1) Fast Track: auditors who a) are under supervision by an audit oversight authority that has same auditor oversight  standard as that of the SEC, and b) have experience in auditing and

as follows; (1) Fast Track: auditors who a) are under supervision by an audit oversight authority that has same auditor oversight  standard as that of the SEC, and b) have experience in auditing and

August 2010 8 STANDARD CHARTERED BANK (THAI) PUBLIC COMPANY LIMITED 3 September 2010 9 TISCO BANK PUBLIC COMPANY LIMITED 9 March 2011 10 UOB BANK PUBLIC COMPANY LIMITED 25 May 2012 11 FINANSA SECURITIES

​ ​ ISO 37001 Anti-Bribery Management Systems Standard ​     ​​ISO Foreign Corrupt Practice Act​     ​USA ​ Bribery Act 2010 ​​​     ​UK​ OECD working group on bribery​ ​​ ​    OECD ​ ICGN Statement and