Securities and Exchange Commission No. Sor Shor. 26/2558 Re: Rules, Conditions, and Procedure for Granting Approval of Trust Managers of Infrastructure Investment Trusts and Operating Standards
accountable to shareholders for the prudent use of the capital entrusted to them. Constructive dialogue between investors and companies helps business leaders be the best they can be. Understanding investor
their September meeting (with the Principles being transmitted afterwards to the Leaders as agreed by the Ministers and Governors at their February meeting). The Principles were subsequently presented at
collaboration of audit firm leaders, auditors and personnel. Nevertheless, some audit firms have yet to remove deficiencies in engagement performance and monitoring while they are revising their audit manual and
Certified Public Accountants (AICPA), Financial Executives International (FEI), the American Accounting Association (AAA), The Institute of Internal Auditors (IIA), and the Institute of Management Accountants
follows: The leaders of the audit firms are the potent figure towards the internal culture. Should they prioritize the direction of policies and procedures that expresses the importance and necessity of
intermediaries Rating providers Indices providers Asset managers Institutional investors Reporting organizations Rules and Requirements Standard setters Actors in the ESG Investment ecosystem Source: Adapted from
dissemination of the results of the root cause analysis on audit adjustments proposed by auditors to listed companies in order to communicate and motivate listed companies’ executives and audit committees to
meaning as defined in the Notification of the Capital Market Supervisory Board governing qualifications and prohibited characteristics of directors and executives of securities company. (2) “Property Fund