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

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

Section 306 of the Civil and Commercial Code. However, the rights of the debtor to set up a defence under second paragraph of Section 308 of the Civil and Commercial Code shall not be prejudiced: (1

/ 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

paragraph of Section 308 of the Civil and Commercial Code shall not be prejudiced: (1) transfer of assets whereby the original payee acts as the agent to collect and receive payments of debts incurred; (2

a defence under second paragraph of Section 308 of the Civil and Commercial Code shall not be prejudiced: (1) transfer of assets whereby the original payee acts as the agent to collect and receive

two of Section 308 of the Civil and Commercial Code shall not be prejudiced. The agent who collects and receives payments of debts under the first paragraph shall have a duty to maintain separately an

performance drives earnings persistence. His findings are consistent with firms with more persistent earnings are fundamentally stronger. Yao (2014) also documents that certain fundamentals – namely the

THAILAND CORPORATE ESG DISCLOSURE 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 ...................................................................................