, integrity is of the utmost importance. The Sustainability-Linked Bond Principles (“SLBP”) provide guidelines that recommend structuring features, disclosure and reporting. They are intended for use by market
(ACMF) comprises capital market regulators from ASEAN countries whose primary task is to promote greater integration and connectivity of regional capital markets. In line with the growing importance of
standards. While the importance of the audit quality on the financial reporting process cannot be denied, the credibility of the financial information depends on responsibilities of other stakeholders as much
encouraged top management to provide adequate resources for this function by highlighting its significance on the overall quality of the companies’ financial information. Similar to the above necessities for
. The framework was supplemented with indicators relating to TCFD given the global significance of climate change and additional specific indicators of significance to the Thai market based on the One
and the details of their business transactions, preparers, namely Chief Executive Officer (CEO), Chief Financial Officer (CFO), and financial controller, are vital in ensuring the relevance and
community. The value of qualitative and quantitative reporting alongside the financial statements should not be underestimated, nor should the importance of judgement in ensuring the relevance of financial
......................................................................................................................................... 1 How ESG Megatrends Are Shaping Valuation .................................................................................................... 2 ENGAGEMENT STRATEGIES The Significance of ESG
critical to underscore the importance of better climate-related financial disclosures for the functioning of the financial system. The Task Force is not alone in its work. A variety of stakeholders
purposes through global guidelines and recommendations that promote transparency and disclosure, thereby underpinning the integrity of the market. The Principles also raise awareness of the importance of