body to the International Accounting Standards Board (“IASB”) that involves in the consultative process of the IASB and takes steps to encourage broad participation in the development of IFRS as high
obtain sufficient audit evidence to conclude whether the investment in the associated company and its share of profit or loss were fairly stated in the consolidated financial statements. Accordingly
as voluntary process guidelines intended for broad use by the market. The GBP recommend transparency and disclosure, and promote integrity in the development of the green bond market. The ASEAN GBS
taxonomies for determining the environmental sustainability of projects. The GBP encourage all participants in the market to use this foundation to develop their own robust practices, referencing a broad set
Association (ICMA)’s2 Social Bond Principles (SBP)3. The SBP were first launched in June 2017 as voluntary process guidelines intended for broad use by the market. The SBP and Green Bond Principles (GBP) are a
market to use this foundation to develop their own robust practices, referencing a broad set of complementary criteria as relevant. The SBP are collaborative and consultative in nature based on the
promote integrity in the development of the Social Bond market by clarifying the approach for issuance of a Social Bond. The SBP are intended for broad use by the market: they provide issuers with guidance
, referencing a broad set of complementary criteria as relevant. The GBP are collaborative and consultative in nature based on the contributions of Members and Observers of the Principles, and of the wider
February 2015 in Istanbul, a draft of the revised Principles was presented and discussed at the G20/OECD Corporate Governance Forum in Istanbul on 10 April 2015 where they found broad support among
representative office in the Kingdom shall obtain an approval from the Office. The representative under the first paragraph shall undertake only those businesses specified in the approval. The provisions of