-approval of each option clearly to the bondholders, together with the reasons and opinions of the bondholders' representative. Furthermore, the SEC requests the bondholders to scrutinize the information in

cost of sales being the most frequently recurring themes. Many different factors may have led to such persistent deficiencies of some audit firms and auditors. This includes insufficient involvement of

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

their assigned duties and responsibilities. If the committee has extra duties, the company should provide higher remuneration as they have to scrutinize information before proposing the board of director

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

/ 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

THAILAND CORPORATE ESG DISCLOSURE ESG DISCLOSURE ASSESSMENT OF THAILAND’S 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 ...........................................

assistants. The turnover rate of audit assistants can be used to scrutinize the adequacy of staff within each audit firm. It can also be used in human resources planning, as in the recruitment, the task

of interest are as follows: (1) Senior and junior staff turnover rate The AQIs on senior and junior staff turnover rate can be used to scrutinize the adequacy of staff within each audit firm. It can