body to the International Accounting Standards Board (“IASB”) that involves in the consultative process of the IASB and takes steps to encourage broad participation in the development of IFRS as high
obtain sufficient audit evidence to conclude whether the investment in the associated company and its share of profit or loss were fairly stated in the consolidated financial statements. Accordingly
changing environments and investors’ behavior.”This landscape study project involves consultation with stakeholders in every sector to acquire extensive information and opinions that will be most useful for
Re: Particulars of Notice Calling Shareholders’ Meeting of Listed Companies to Obtain Approval for Issuance and Offer of Securities for Sale
as voluntary process guidelines intended for broad use by the market. The GBP recommend transparency and disclosure, and promote integrity in the development of the green bond market. The ASEAN GBS
taxonomies for determining the environmental sustainability of projects. The GBP encourage all participants in the market to use this foundation to develop their own robust practices, referencing a broad set
Association (ICMA)’s2 Social Bond Principles (SBP)3. The SBP were first launched in June 2017 as voluntary process guidelines intended for broad use by the market. The SBP and Green Bond Principles (GBP) are a
market to use this foundation to develop their own robust practices, referencing a broad set of complementary criteria as relevant. The SBP are collaborative and consultative in nature based on the
promote integrity in the development of the Social Bond market by clarifying the approach for issuance of a Social Bond. The SBP are intended for broad use by the market: they provide issuers with guidance
, referencing a broad set of complementary criteria as relevant. The GBP are collaborative and consultative in nature based on the contributions of Members and Observers of the Principles, and of the wider