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

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

captured the opportunity in major projects in Thailand constantly. Although, Thai economy was highly affected by the COVID-19 outbreak, the customers are now educated in Pre-zinc products’ advantage. Pre

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

its Scope 3 emissions are not captured. 2) Calibration of Sustainability Performance Targets (SPTs) Definition of SPTs • Tesco has set the following SPTs for its KPI: o Reduce its Scope 1 and 2

/ 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

convergence package (FMC), has decently captured market demand, supported by an active outbound approach to reach high-valued mobile customers. Following our intention to win homes, standalone broadband ARPU

to serve lower consumer purchasing power and grow the business. Enterprise business was the key growth area for many operators which captured the digitization trends in businesses and consumers. All