operating results of such entities from the beginning of the year such entities are acquired to illustrate full year operating results. Such consolidated financial statement does not need to be audited, but
overlooking the channel through which CSR activities affect firm value (Margolis and Walsh, 2001; Ruf et al., 2001; Saeidi et al., 2015; Servaes and Tamayo, 2013). Some scholars cast doubt on assuming a direct
calculate a weighted average of the two sectoral estimates based on the proportion of fuel consumption between Aviation and Autos in Australia to illustrate the transport sector’s “fair share” of emissions
should illustrate the criteria or the guideline to assess the impact, the effect and the significance of the findings, to prioritize the rectification of the findings and precisely response in time. - The
but are merely indications. For the avoidance of doubt, the eligible fund types of Thai Covered Funds classified by Thai laws and regulations are defined in Annex C to this circular. 3 For the avoidance
an inaccuracy in gathering or processing data from which the financial statements are prepared and factual misstatement with no doubt (42%), and reclassification for presentation (40%). Incorrect
attachments) 2. Network firms1 of the Audit Firm and the related parties of the Audit Firm2 (if any) (a) Illustrate the relationship structure of the Audit Firm3 with the network firms of the Audit Firm and the
considering the purchase of units of foreign collective investment schemes should understand the concept and principles of the foreign collective investment schemes. If you are in any doubt, you should consult
ฉบับไม่เป็นทางการและจัดท าขึ้นเพื่อเป็นข้อมูลอา้งอิงประกอบเท่านั้น For the avoidance of doubt, the English language version of the Sustainability Bond Guidelines published on the ICMA website is the
และจัดท าขึ้นเพื่อเป็นข้อมูลอ้างอิงประกอบเท่านั้น For the avoidance of doubt, the English language version of the Social Bond Principles published on the ICMA website is the official version of the