SEC Secretary-General Ruenvadee Suwanmongkol said: “The auditing context has evolved significantly over time. The SEC thus revises the requirements on approval of auditors in the capital market

(i.e. ASEAN PLCs that scored 97.5 points and above or 75% of the maximum attainable score of 130); and (iii) Top 3 PLCs in each participating country. ACMF will continue to collaborate closely with the

% of the maximum attainable score of 130); and (iii) Top 3 PLCs in each participating country.  ACMF will continue to collaborate closely with the ASEAN Working Committee on Capital Market Development

Change (AIGCC), said: “Stewardship models have rapidly evolved over the years, and the role of investors have changed alongside them. The pace of change is only accelerating to meet the urgent needs of

Investor Group on Climate Change (AIGCC), said: “Stewardship models have rapidly evolved over the years, and the role of investors have changed alongside them. The pace of change is only accelerating to

, science-based or benchmarked against an industry standard (e.g. consider SMART philosophy specific, measurable, attainable, relevant and time-bound). 1 Reference to or inspiration from regulatory standards

(science-based) หรือ ค่า benchmark โดยเทียบกบัมาตรฐานของอุตสาหกรรม เช่น พิจารณาหลกั SMART ได้แ ก่ เ ฉพ า ะ เ จ า ะจ ง (specific), สาม า รถวัด /ค านวณได้ (measurable), สามารถบรรลุได ้(attainable), มีความเก่ี

สามารถวัดค านวณได้ (measurable) สามารถบรรลุได้ (attainable) มีความเกี่ยวข้อง (relevant) และมีกรอบเวลาชัดเจน (time-bound) ตามหลักปรัชญา SMART) 2. การก าหนดเป้าหมายด้านความยั่งยืน (Calibration of

SMART philosophy: specific, measurable, attainable, relevant and time-bound)). Care should be taken in selecting the KPIs as technological advancements and the regulatory environment change over time.6

-based solutions, including natural processes and functions, that developed or evolved through biological, geo-chemical, or similar processes; these may be left intact or restored through use of proceeds