announced by TRIS Rating. The second study revealed certain factors indicating significant turnaround financial determinants in cases of securities on turnover list, providing recommendations for improvement

firms and the audit work quality of listed companies.Senior Assistant Secretary-General Prakid Punyashthiti said: ?The overall results of the second-cycle inspection show continued improvement in the work

material KPIs? What parameters should be taken into account to consider whether SPTs comply with a "material improvement"? A relevant KPI enables to assess and benchmark issuer’s environmental and social

have opportunities for further improvement especially on the board responsibilities conforming to the best practice guidelines. The SEC together with The Stock Exchange of Thailand, Thai Institute of

ASSESS RISKS, OPPORTUNITIES AND IMPACTS (2 TIMES/YEAR) STRATEGY: CLIMATE CHANGE & ENVIRONMENTAL IMPACT MANAGEMENT FRAMEWORK IMPLEMENT MEASURE COMMUNICATE STAKEHOLDERS 01 03 0206 05 04 SET TARGETS AND

Bangkok, May 27, 2014 ? The SEC revealed audit inspection results on eight audit firms; citing all of them met quality requirements. The result, however, showed room for improvement in the area of

individual auditors’ engagement. The overall results of the inspection conducted on 13 audit firms in 2016 during the third cycle, which is between 2016 to 2018, indicated continuous improvement from the

audit quality, training sessions on how to remedy the recurring deficiencies identified in several audit firms. Such efforts to develop audit 02 quality have evidently paid off with the improvement of the

firms demonstrated an improvement vis-à-vis the results from the previous inspection cycle. Such improvement was undoubtedly enabled by the formulation of audit firms’ root cause analysis process and

issuer should disclose strategic information that may decisively impact the achievement of the SPTs. The SPTs should be ambitious, i.e.: - represent a material improvement in the respective KPIs and be