New Branding Material SDG Guidebook for Thai Listed Companies and SDG Impact Standards Sasinotai Rochanutama 28 June 2024 2© Indorama Ventures 2024 Indorama Ventures at A Glance Indorama Ventures is

information (paragraph........); and having additional paragraph explains the matter of: ฆ 3.2 Inability to obtain sufficient appropriate audit evidence and the possible effects are material, resulting from: ฆ

as those of the auditors. Being well aware of this fact, the SEC has regularly communicated and emphasized this matter to the stakeholders through various kinds of activities. For example, the SEC

B.E. 2546 (2003) prescribes that the form and terms of derivatives contracts to be traded on the derivatives exchange shall be approved in material substance by the SEC Office; therefore, by virtue of

international norms; ▪ Reduces the investible universe but all sectors are investible. 5 SEC Classification : ใชภ้ายใน (Internal) 6 ▪ Step 1: Identify client priorities ▪ Step 2: Publicise clear screening

aspects of non-audit services under consideration and their independence evaluation such as the substance of the issues, the details of any judgments made or discussions held, any safeguards set up to

supervisor. Clause 3 The commitment shall contain at least a particular describing the material information as follows: (1) name of the mutual fund scheme; (2) details of the mutual fund scheme containing the

under this Chapter; (2) In cases where type of administrative sanction applicable to the alleged person is not the authority of the SEC Office, the SEC office shall propose the matter to the

the time- on period has to be considered. • The records of key audit partner’s time-on period is not complete or • Inappropriate detail in manual and database on this matter may expose the audit firm

holidays) from 08:30 - 15:00 hours. (lunch break) Work flow, period of time, and responsible agencies Consideration period: 150 days Step Work flow Period Responsible agency 1) Checklist: - Submit Form 61-1