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
Misstatements that are material, but not pervasive, resulting from: ฆ 2.1.1 selection of an inappropriate accounting policy (paragraph ........); ฆ 2.1.2 incorrect use of accounting policy (paragraph........); ฆ
of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered
amount of time to execute and review professional work or suffer the failure to identify the discrepancies or the material misstatement in financial statements. The firms have numerous deficiencies in
encourage Investee Companies to ensure timely disclosure of material information to the public, including details about matters of concern identified by the Institutional Investors and their resolution if
better results than that of previous year. This element, however, contains more key deficiencies than other ISQC1 elements and thus remains an area of key concern for the SEC. The inspection findings are
, audits of revenue recognition based on the percentage of completion method, and assessments of the appropriateness of management’s use of going concern assumption. Our root cause analysis has revealed that
pressure to meet directly with board members on sustainability topics of mutual concern. The pressures on investors to increase their levels of engagement with companies (and also with regulators and other
the management views as material risks on the business, operation, financial condition, operating results or going concern or the group of companies; - Investment risk imposed on the securities holders
fast-changing and globalising world, information material to investor decision-making is becoming increasingly diverse and dynamic. Long-term success in managing a business in today’s complex economic