CFA INSTITUTE STATEMENT ON “GUIDANCE FOR INTEGRATING ESG INFORMATION INTO EQUITY ANALYSIS AND RESEARCH REPORTS” CFA Institute commends the SEC Thailand for promoting a diligent and thorough approach
are largely the same across both versions, except: • Additional guidance on financing of projects to support transition to net zero. Issuer who wishes to finance projects towards implementing a net zero
organizations as well, the Task Force encourages all organizations to implement these recommendations” Supplemental guidance developed for selected groups Who should disclose? Source: Final Recommendations, TCFD
website. These guidelines have been published to confirm the relevance of the Principles in this context and facilitate the application of their guidance on transparency and disclosure to the Sustainability
ICGN Guidance on Integrated Business Reporting Influencing • Connecting • Informing Published by the International Corporate Governance Network 2015. 2nd Edition All rights reserved. Dissemination of
reporting Challenges remain in several SDGs Considerable environmental costs, not sustainable going forward Specific guidance needed on measuring and reporting social and environmental impacts Rationale for
strategies and disclosures as recommended by the Climate Transition Finance Handbook when communicating Paris-aligned transition plans. An illustration of the products and related guidance covered by the
Finance Handbook when communicating Paris-aligned transition plans. An illustration of the products and related guidance covered by the Principles is depicted in Appendix II. June 2021 Green Bond Principles
principles of the Code and discloses the specific information requested in the guidance to the principles; or if one or more of the principles have not been applied or the specific information requested in
Thailand. 3. Expected credit losses increased by Baht 7.42 million over the same period last year due to the accounting guidance related to financial instruments and disclosures applicable to insurance