transparency and efficiency is therefore crucial for achieving such goal. Amongst the diverse frameworks of the SEC for developing the Thai capital market is the strengthening of the competitive edge of the

Detecting Corporate’s Earnings Manipulation in Thailand Corporate Governance Attributes and Audit Report Timeliness: Mediating Role of Corporate Disclosure and Transparency and Moderating Role of

in developing the Sustainable Development Goal Disclosure (SDGD)1 Recommendations1 including consultation input to that process. The SDGD Recommendations require reporting on actions that are included

-setters are requiring transparency. 5. To measure transition risks relating to climate change, investors need consistent data and credible plans to transition to a low-carbon future. 6. Without access to

, OBLIGORS, ORIGINATORS, UNDERWRITERS, AND ARRANGERS A. Transparency and Timeliness of Credit Ratings Disclosure 3.1 A CRA should assist investors and other users of credit ratings in developing a greater

of listed companies with more inclusive scope and promoting transparency, providing more value-based information to support investment decision making 10 Unit Type B for Finance Ministry and other

public and stakeholders in supervising and developing a sustainable capital market. The SEC administers the Securities and Exchange Act B.E. 2535 (1992), the Derivatives Act B.E. 2546 (2003), Trust for

conflicts of interest arising due to the relationships that may compromise or appear to compromise the independence and objectivity of credit rating operations; Transparency and timeliness of ratings

Principles were developed by investors, for investors. In implementing them, signatories contribute to developing a more sustainable global financial system. 3 1 We will incorporate ESG issues into investment

-active in further developing our financial market infrastructure. Our efforts should focus on an integrated development of key components encompassing the equity market, the bond market, the derivatives