instructed JAS to rectify those financial statements by recognizing the provision based on the best estimate of the expenditure required to settle the present obligation by taking into account factors such as
of expenditure. Meanwhile, it would be very beneficial if the industry adopts CSR in process to banking business operations. Moreover, banking industry may further some of the SEC projects to promote
sectors. The 13 listed companies, which have achieved Progress Level 5 out of 6 levels is a case in point.? The 13 Level 5 achievers are: (1) The Bangchak Petroleum Public Company Limited (BCP), (2) Central