interest entities; and - Exercising that responsibility either directly or through independent oversight. Reference : เอกสารแนบ 1 2 https://www.ifiar.org/IFIAR/media/Documents/General/About%20Us/Charter
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
. - Scrutiny on board oversight and governance issues - Increase in ESG-related litigation - ESG-related 1 2 3 Supporting the private sector to be future fit: PHASE 1: MANAGEMENT STANDARDS Under development
that impacts economic decisions, e.g. SASB, TCFD All stakeholders who want to understand a corporate’s positive and negative contribution to sustainable development, e.g. GRI Standards All corporates and
monitoring programmes should be in place to enable staff to understand relevant codes of conduct and apply them effectively to avoid company involvement in inappropriate behaviour. 5.0 Risk oversight 5.1
need to disclose how climate change impacts their business model across four key pillars: • Governance • Strategy • Risk management • Metrics and targets 1) Board oversight 2) Management’s role 1) Risks
delivering value to the benefit of beneficiaries or clients over the appropriate time-horizon. 1.2 Independent oversight Institutional investors should be led by boards or other governance structures that act
understand its opportunities and risks. Examples of such issues include the risks and opportunities posed by climate change, a company’s approach to managing intellectual and human capital, its capacity to
on May 2013. It was simplified for users to easily understand and was adjusted to be applicable for Thai listed companies. The main questionnaires in the evaluation form are classified into 5
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