obtained. To provide clarity among shareholders, regulators may issue guidance on forms of co-ordination and agreements that do or do not constitute such acting in concert in the context of takeover and
by clarifying the approach for issuance of a SLB. The SLBP are intended for broad use by the market: they provide issuers with guidance on the key components involved in launching a credible and
ICGN Guidance on Institutional Investor Responsibilities Published by the International Corporate Governance Network 16 Park Crescent London W1B 1AH UK © International Corporate Governance Network
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
potential, undermining system stability. However, there has been a longstanding lack of clear guidance on how private enterprises can translate intent to action. These new SDG Impact Standards for Enterprises
a guidance for companies to evaluate their internal control adequacy. This evaluation form is based on COSO1s framework (The Committee of Sponsoring Organizations of the Treadway Commission) revised
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
. Clarity The definition, perimeter and underlying methodologies for all the selected KPIs are defined and disclosed in the Framework and in internal documentation. For KPI 1 and 2, the Issuer’s methodology
control of the issuer. The materiality of the KPIs to an issuer from a sustainability/ESG perspective should be based on a materiality assessment of the issuer’s business. External guidance and/or tools