their investors, as well as other constituents of the company, have enough information to understand the drivers of, and risks to, sustainable financial performance. They recognize that they are
). 2) Bond (see Part II): Selection of Key Performance Indicators (KPIs) – The selected KPIs are relevant and material from an environmental standpoint and appropriately reflect two of the Issuer’s
continue to create values under new technology. For example, financial advisors involved with an ICO will need to understand blockchain technology. 1.6 Considering this new technological context, many
change in perspective Society How is a shift in perspective landing in the world of regulations? Increase in sustainability disclosure/reporting standards Building of Sustainability Focused industrial
SECURITIES AND EXCHANGE COMMISSION, THAILAND ANNUAL REPORT 2014ANNUAL REPORT 2014 CONTACT INFORMATION This report can be downloaded from www.sec.or.th For more information about this report, please contact: SECURITIES AND EXCHANGE COMMISSION, THAILAND 333/3 Vibhavadi-Rangsit Road, Chomphon, Chatuchak, Bangkok, Thailand 10900 Tel. 1207 or +66 2695 9999 e-mail: info@sec.or.th This 2014 Annual Report is about policies, strategies and performance of the SEC. We aim to supervise and develop the Thai...
theoretical standpoint (Cremer 1993; Van den Steen; 2010, Li, Mai, Shen, and Yan, 2021; Weber, Shenkar, and Raveh 1996; Graham, Grennan, Harvey, and Rajgopal 2016). There has been, however, very little
the Notification of the SEC Office regarding Approval of Auditors; 5. I entirely understand the code of ethics for professional accountants and will perform audit work in compliance with the code; 6. I
excess of US$ 26 trillion. ICGN Principles and Guidance are therefore substantively developed from an investor perspective, while taking into account other parties including companies, professional
. From a policy standpoint, there are some general suggestions. The best way to reduce periods of high volatility is to reduce the participation rates and impact of new entrants to a market. Something as
(Luypaert and Van Caneghem 2014). Theoretically, an audit can be viewed as an economic goods or a professional service process (Knechel et al. 2020). Introduction Economic goods viewpoint Professional