empowered to achieve financial well-being. To deliver this objective, the SEC is compelled to adapt and refine its strategy and operations to effectively address the challenges and issues that have arisen

transition with a focus on aligned and aligning transition finance opportunities. The Guidance complements the ASEAN Taxonomy and the ACMF intends to consult and further refine the Guidance taking into account

and aligning transition finance opportunities. The Guidance complements the ASEAN Taxonomy and the ACMF intends to consult and further refine the Guidance taking into account stakeholder consultation

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

duties and essential behavioural norms for board members.  Asian economies should continue to review and refine the norms and practices concerning objective, independent judgement of board members.  The

/ 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

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 ...................................................................................