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

• 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

. Also asks for comparatives on narrative and descriptive information it useful to investors. An entity whose sustainability- related financial disclosures comply with all the requirements of IFRS

statements disclose material changes in net sales or revenues, provide a narrative discussion of the extent to which such changes are attributable to changes in prices or to changes in the volume or amount of

the Accounting Supervisor And Approval of divestment of investment BS Myco Biotech Company Limited. 10/09/2021 21:08 Notification of the Resignation of Independence Director and Chairman of AC, the

SEC Secretary-General Rapee Sucharitkul revealed that “the financial reports are crucial for investors’ investment decision-making. The independence of auditors, which plays an important role in

our duties in various areas will reflect our commitment to independence, transparency and fairness for all. This is how we build trust and confidence. Personally, I would be pleased and thankful for

SEC Secretary-General Rapee Sucharitkul revealed that “independence of the auditor is a key factor in establishing the reliability of the financial reports. When the international standards on this

Appointing Independence Director of Securities Company or the Notification of the Office of Securities and Exchange Commission concerning Rules on Rendering a Waiver of Appointing Independence Director of