out a robust assessment of the state of affairs of the company and any material risks, including to its solvency and liquidity that would threaten its viability. The board should state whether, in its

where this will enhance understanding; c) describe the company’s strategy, and associated risks and opportunities, and explain the board’s role in assessing and overseeing strategy and the management of

1.5°C aligned business strategies and robust climate transition plans which help ensure a just and timely transition from high- emitting assets and the rollout of transition infrastructure by companies

board of directors, including the review of corporate strategy, selecting and compensating management, overseeing major corporate acquisitions and divestitures, and ensuring the integrity of the

effectively. They should operate robust policies to deal with inside information and to avoid market manipulation. 3.5 Appropriate remuneration structures Institutional investors’ pay structures should

and accuracy of the disclosed information. Moreover, robust disciplinary actions should be set out against those who fail to comply with the firms’ ethical requirements. In a long run, audit firms might

second-cycle audit inspection with a more robust inspection plan, in response to current audit environment and the deficiencies found during the first cycle. The results, thus far, have shown significant

, decades. Investing in innovation and future production, developing talent and ensuring robust supply chains are among the many environmental, social and governance (ESG)- related management actions that

set robust environmental standards for the market. • As many of you know, IFC is at the forefront of creating green financing markets in Asia, including Thailand. Through our recent sustainable

markets. Offset (carbon credit) based revenue streams are only likely to be considered relevant by investors where there is robust market demand for purchase of offset credits (e.g., geographies where there