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
audit committee’s responsibilities include monitoring and oversight of the listed company to which they hold a position as a committee to ensure that the company prepares accurate financial reports
control system at the firm level and the individual engagement level, the SEC encourages all stakeholders to attain a better understanding and awareness of their roles within the ecosystem, from the
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
together information that is not normally disclosed in the financial statements. The ICGN intends to promote better understanding of integrated business reporting by setting out disclosure criteria that will
regulator for Thai capital market, as evidenced by an endorsement from the European Commission (“EC”) given to the SEC in June 2013 to acknowledge the SEC’s audit oversight system as being equivalent to that
general application, irrespective of national legislative frameworks or listing rules. As global recommendations, they should be read with an understanding that local rules and cultural norms may lead to
financial institutions, e.g. IASB, FASB Financial Accounting, TCFD and ESG 23 1. Board oversight of climate-related risks & opportunities 2. Management role in assessing climate- related risks & opportunities
involved in preparing financial reports understand their roles and responsibilities relevant to the quality of the financial reports. Due to the in-depth understanding of both the nature of their business
development of the financial reporting ecosystem; it is our belief that for the financial reporting to be reliable, the stakeholders in the ecosystem should be aware, and have a good understanding, of their