are a variety of ways for issuers to obtain external input to their green, social, sustainability and sustainability- linked bonds process and there are several levels and types of review that can be
which might not yet be rectified. e.g., the procedures regarding the preservation of confidentiality and independence in case of the staff’s employment with assurance clients; and the staff’s personal
projects to which Green Bond proceeds have been allocated, as well as a brief description of the projects and the amounts allocated, and their expected impact. Where confidentiality agreements, competitive
list of the projects to which Social Bond proceeds have been allocated, as well as a brief description of the projects and the amounts allocated, and their expected impact. Where confidentiality
work and guidelines on the types of non-audit services that are permitted, restricted, or prohibited. Policies and procedures for confidentiality and independence after the termination of employment When
Transaction Notifications; (b) obtain approval for the connected transaction from the shareholders’ meeting of the Company with votes of not less than three-fourths of the total votes of the shareholders
follows: (a) disclose information on the connected transaction of the Company to the SET pursuant to the Connected Transaction Notifications; (b) obtain approval for the connected transaction from the
group Insufficient compliance testing to ensure both independence and confidentiality where the audit staff providing assurance services in their own capacity 3. Client acceptance and continuance
choose a service or make an investment decision accurately; (b) protection of the service user’s confidentiality; (c) handling of the service user’s complaints; (d) sufficient management of information
the service user’s confidentiality; (c) handling of the service user’s complaints; (d) sufficient management of information technology risk and cyber risk by giving an importance to information