of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered

, biodiversity conservation, and pollution prevention and control) rather than four key areas of concern as previously. It notes that international and national initiatives to produce taxonomies may give further

to ecosystems and stakeholders are identified; and ● Strategies to mitigate and adapt to the climate risks and vulnerabilities identified to protect the asset. All elements of this checklist must be

adapt their lifestyle to the prevailing situation that has emerged recently (New Normal), and to protect themselves from the pandemic. Consumers are spending more time at home, resulting in higher demand

loss and high base of 2Q21 with one-time other income. Revised guidance from rising economic concerns Due to a rising concern on inflation, consumer spending, and continued intense competition, AIS

pressure to meet directly with board members on sustainability topics of mutual concern. The pressures on investors to increase their levels of engagement with companies (and also with regulators and other

sector agreed that progress in technology has played an important role in causing businesses to adapt and prepare to handle the expectations of investors in accuracy, speed of service and the need to

international expertise and reliability, to study the changing landscape, opportunities, challenges and potential impacts on securities businesses including how businesses adapt in response to changes under the

agencies stand ready to consider various options and will publish further guidelines in relevant matters for listed companies to adapt for handling the situation,” said Ms. Ruenvadee

staff, as well as making it difficult to attract new talents. To improve the retention rate of high-potential employees, several audit firms started to adapt their strategy and policies concerning