บทบาทของ ก.ล.ต. กับความหลากหลายทางชีวภาพ และกระบวนการ The LEAP Approach บทบาทของ ก.ล.ต. กับความหลากหลายทางชวีภาพ และกระบวนการ The LEAP Approach www.sec.or.th secthailand.officialThaiSEC_Newsสํานักงาน

is neutral with respect to the tool, approach or initiative that investors may choose to adopt and serves as a ‘self-assessment checklist’ for investors to identify where progress has been made and

states, related to the Metrics and Targets elements, that “GHG emissions should be calculated in line with the GHG Protocol methodology to allow for aggregation and comparability across organizations and

assessment. - The assessment is based on the likelihood and the impact. https://www.abrdn.com/docs?editionId=8add93e9-5b15-42da-a6f3-bee24b615677 Source: abrdn TCFD Report 2021 18 Approach to prioritise risks

Procedures W2 Business impacts C3 Business strategy F3 Risks and opportunities W3 Procedures C4 Targets and performance F4 Governance W4 Risks and opportunities C5 Emissions methodology F5 Business strategy W5

expenses are not understated. There should be substance over form. Any off-balance sheet items should be appropriately disclosed; e) be verifiable so that when a systematic approach and methodology is used

Financial Institutions (AAFI). Review interim targets every five years (or sooner if there are material updates or developments in data, methodology, business model or if targets are met sooner than

2019 Case study – dedicated approach 48 Board level oversight: Board Chair Management responsibility for implementation: Sustainability Steering Committee IncentivesFrequent reporting Source: CDP 2019

........................................................................................................ 11 4. Thailand’s Approach to Sustainable Finance.................................................................................... 14 4.1. Defining Sustainable Finance

CFA INSTITUTE STATEMENT ON “GUIDANCE FOR INTEGRATING ESG INFORMATION INTO EQUITY ANALYSIS AND RESEARCH REPORTS” CFA Institute commends the SEC Thailand for promoting a diligent and thorough approach