individual has made. 6. Behavioural biases related to investing • Aware that investors may not always make rational decisions due to biases. • Provide examples of common emotional or cognitive biases that may

The First Analysis of Thai Key Audit Matters: Are Investors Sentimental to Key Audit Matters? Weerapong Kitiwong Erboon Ekasingh Naruanard Sarapaivanich Department of Accounting, Faculty of Business

COLLABORATION WITH CORE TEAM SUCH AS SUSTAINABILITY TEAM, RISK MANAGEMENT TEAM, FINANCE TEAM  TCFD REGISTRATION  PUBLIC DISCLOSURE DEVELOPMENT REPORTING 01 03 05 02 04 JULY 2021 MAY 2021 JUNE 2021 APRIL 2021

monitor regulatory criteria regarding the implementation of IFRS 9 Financial Instruments. The Project, as an operating team, provided opinions to ensure that the new regulation is appropriate for business

or management team. 44 Principle 4: Institutional Investors Should Apply Enhanced Monitoring of and Engagement with the Investee Companies if Monitoring pursuant to Principle 3 Is Considered

to oversee climate- related issues 47 Board level oversight: Board Sustainability Committee Management responsibility for implementation: Sustainability Team IncentivesFrequent reporting Source: CDP

)Direct firms become more tied and sensitive to Bitcoin. Implications  Stock market: more regulated and protected  Crypto market: scams and frauds  The stock market offers a somewhat safer opportunity to

require a length of time to successfully improve,,e.g., the remuneration plan of the partners and executive officers that reflect the quality of the work performed. As the matter is sensitive, it might

continuity but also to avoid bias in the credit rating process. For example, in seeking to balance the objectives of continuity and bias avoidance, a CRA could assign a team of analysts to participate in

internal committee reviews some or all screening decisions; ▪ Automated IT systems prevent investments in excluded stocks; ▪ Systematic process that alerts the portfolio manager, compliance team and ESG team