globally, so as to address persistent deficiencies in listed public interest entity  audits. To achieve this goal, the AARG will ramp up its engagement with the Big-Four audit firms? leadership to address

company board, for a straightforward reason: The board of directors is appointed by and should be accountable to the company’s owners. The board’s chief is its chair or lead independent director, who has

from investment scams via various new forms and channels. In this regard, the SEC has observed a persistent trend of investment scams related to the capital market, with scammers often using online

continued to expand, it has still been affected by high levels of household debt as well as persistent low prices for agricultural products. The performance of the company in this quarter is still in line

/ Frequent / Persistent 7 VE scale of assessment: Minor / Significant / High / Critical 8 VE scale of assessment: Non-communicative / Reactive / Remediative / Proactive 3  Verification – The KPI will be

mind with regard to board members‟ ability and willingness to discharge their duties to the company and to all of its shareholders. In Asia, persistent cases of expropriation, particularly of minority

development of a contractual agreement between the CBI and the issuer. How bond certification works In the prototype phase of the Scheme, we have proposed a straightforward 7- step process for bond

and adaptation aspects of financial products is not straightforward. The benefit of having an authoritative standard eases decision-making and focuses attention on credible climate change solution

THAILAND CORPORATE ESG DISCLOSURE ESG DISCLOSURE ASSESSMENT OF THAILAND’S LISTED COMPANIES AND RECOMMENDATIONS FOR POLICY DEVELOPMENT Prepared by Robert Black, Dr Rory Sullivan, Ella Harvey and Chup Priovashini (Chronos Sustainability) May 2022 THAILAND CORPORATE ESG DISCLOSURE Contents Foreword from SEC Thailand ..................................................................................................................... 3 Foreword from World Bank ...........................................

Criteria 3, 4 and 5. However, there are a number of other possible infrastructure projects that could be eligible or excluded under the standard. In many cases it is fairly straightforward to assess whether