disclosed. 3. monitor their investee companies. 4. establish clear guidelines on when and how they will escalate their stewardship activities. 5. be willing to act collectively with other investors where
-Linked Bonds: (i) up-to-date information on the performance of the selected KPIs, including baselines where relevant; (ii) a verification assurance report8 which includes an assessment on the Issuer’s
), including baselines where relevant; - a verification assurance report relative to the SPT outlining the performance against the SPTs and the related impact, and timing of such impact, on the bond’s financial
of Standards and complementary tools, including a glossary, guidance materials, assurance framework and training for different actors across the capital and investment spectrum. The Standards build on
, the Federation of Thai Capital Market Organizations, the Association of Investment Management Companies, the Thai General Insurance Association, the Thai Life Assurance Association, the Association of
after the KPI trigger event of a bond has been reached, Tesco will seek independent and external verification of the performance level for the stated KPI by the Assurance Provider. The Assurance Provider
Assurance Review Panel (“QARP”) 5 02 Activities for enhancing audit quality 10 03 Summary of inspection results 15 A. Firm level 16 B. Engagement level 28 04 Root cause analysis 38 05 Our focus for 2015 41 06
strategy and financial planning, including major capital expenditures, acquisitions and divestments; b) monitor the effectiveness of the company’s governance practices, environmental practices, and social
....................................................................................02 Quality Assurance Review Panel........................................03 Activities for Enhancing Financial Reporting Quality
appropriate measures to achieve intended outcomes with careful consideration of the impact of interventions on relevant parties and the ability to monitor implementation. The SEC believes that measures should