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

and grasp opportunities that each goal presents.Srettha Thavisin, Prime Minister and Minister of Finance, attended the event to share his expectations regarding sustainability in Thailand's business

. Wh the Compa equity ratio is to financ Looking F The year t the Comp purchasing stimulate Camera re Q4/2017 w grasp this www.jaym For the b collection, Discussion and c Company Lim s Equity period end

and grasp new opportunities. Taking into account the costs and benefits of regulation, governments have an important responsibility for shaping an effective regulatory framework that provides for

i SUSTAINABLE FINANCE INITIATIVES FOR THAILAND In collaboration with Sustainable Finance Initiatives for Thailand P a g e | 2 Contents 1. Foreword ................................................................................................................................................ 3 2. Executive Summary .............................................................................................................................. 5 3. Background and Motivations for Developing the Initiat...