development of national green bond guidelines or standards issued globally. The GBP are a set of voluntary guidelines elaborated by key market participants under co- ordination of the ICMA as its secretariat

restoration and carbon sequestration. It is proposed that the basic underlying principle is that issuers are guided to either the relevant Forestry/Agriculture Criteria or Water Infrastructure Criteria

4) Environmental: risk of pollution in the water, air or soil, waste management, biodiversity impacts. During the SEP audit process, any non-compliance issues identified are raised in order to

38,459 million in net profit, increasing Baht 4,121 million or 12.00 percent compared to the year before. The increase was mainly due to a decrease of Baht 9,278 million or 22.19 percent in allowance for