measurements, estimates and commentary should be provided. Narrative discussion and judgement can be useful in conveying information. Both metrics and judgement are valuable in integrated business reporting

%. Herbal-variant segment also grew double- digit from Som In-Sum and Chalarm Black Galingale, together with M-150 Black Galingale and honey, a new variant added to portfolio. By using multi-brand portfolio

’ Changing Demand After You continues to launch new product with the introduction of “Croffle”, a combination of waffle and croissant pastry, that comes in 5 flavors which are Plain, Noir&Amber, Honey Cheddar

“Peach and Lychee Yoghurt Frappe X Ivy” and “Shibuya Honey Toast x Detective Conan” or launching Company’s own products such as the “Kakigori Watermelon Dried Fish” and the “Coconut Americano”. After

ผลิตภัณฑ์ใหม่ ด้วยกำรพัฒนำขนมอบซ่ึงผสมผสำนระหว่ำง ครัวซ็องและวอฟเฟิล “Croffle” 5 รสชำติ ได้แก่ รส Plain รส Noir&Amber รส Honey Cheddar Cheese รส Clotted Cream&Jam และ รสพิเศษ Brown Cheese ซ่ึงเป็นผลิตภัณฑ์ท่ี

เอกลักษณ์ ไม่ว่ำจะเป็นกำรออกผลิตภัณฑ์ที่ร่วมกับพันธมิตรทำงธุรกิจเพื่อสร้ำงผลิตภัณฑ์ที่มี ควำมแตกต่ำง อย่ำงเช่น Peach and Lychee Yoghurt Frappe X IVY และ Shibuya Honey Toast X Detective Conan หรือกำร ออก

concise narrative statements. They are likely to refer to and depend on documents produced by other organisations or partners, including ones that do not explicitly refer to the issuance or issuer but that

• Forward looking – to ensure that historic information in the mainstream report is complemented with narrative on the future impact of environmental information Top Tips for Achieving Good Practice Key steps

narrative discussion of the extent to which such changes are attributable to changes in prices or to changes in the volume or amount of products or services being sold or to the introduction of new products

, an auditor understood the production process through flow charts and narrative. However, an auditor did not identify key controls and or assertions from each control system. Furthermore, an auditor did