related risks and opportunities the organization has identified over the short, medium, and long term. C2.1a, C2.3, C2.3a, C2.4, C2.4a a) Describe the organization’s processes for identifying and assessing

present best practices in integrating ESG information. “Guidance for Integrating ESG Information into Equity Analysis and Research Reports” covers identifying ESG information, assessing materiality of ESG

in the next two years?” Source: World Economic Forum Global Risks Perception Survey 2021-2022 6 Source: National Audit Office, UK Recognizing climate change risks allow businesses to develop strategies

procedures are not comprehensive or not in accordance with the auditing standards, e.g. identifying and assessing the risks of material m iss ta tement , de te rm in ing materiality, and determining audit

Exchange Commission No. Sor Jor. 23/2558 Re: Rules and Procedures for Preparation of Factsheet (No. 4) dated 8 April 2015. Clause 2 An issuer shall prepare the factsheet of securities by identifying the

. Such leadership in embracing the SDGs and recognizing our collective responsibility is instrumental in realizing the SDGs by 2030. Copyright and Creative Commons Attribution © United Nations Development

sluggish economy, leading to cancellations of some of our long-term contracts. To address this issue, we have been relentless in identifying new clients to replace those cancelled contracts. FINANCIAL

. • Increased shared service centers used by large engagements and international groups • Revenue recognition • Internal controls over financial reporting : auditors too often are not identifying appropriate

. Shareholder proposals on climate, investors’ voting guidelines on climate 4. Regional decarbonisation pathways / regional energy sector roadmaps 5. Identifying engagement entry points and leveraging on local

• Identifying time horizon • Linking the risks and opportunities with financial impacts • Using climate scenario(s) to test strategy resilience • Can be qualitative or quantitative • Can start with internally