required? If yes, please describe. 11 Does the firm's policies and procedures include the determination of the engagement team’s: • understanding of, and practical experience with, engagements of a similar

technical panel to provide consultations and resolve Accounting and Auditing issues? If yes, please describe the composition of the panel. 3 Has the firm established policies and procedures for dealing with

objectives. As the initial version of the Thailand Taxonomy has only one objective (climate change mitigation), a set of generic DNSH criteria was created to ensure compliance with internationally recognized