Standards Board : ISSB) อยู่ระหว่างพัฒนามาตรฐานด้านการรายงานข้อมูลทีเ่กี่ยวกับความยั่งยืน โดยมาตรฐาน ดังกล่าวมีการพัฒนาจากกรอบค าแนะน าของ TCFD และ Sustainability Accounting Standards Board (SASB) Standards 2
Disclosures OECD : The Organization for Economic Co-operation and Development SASB : Sustainability Accounting Standards Board ISO 26000 : Social Responsibility IFRS : International Financial Reporting
value and risk are fully presented to investors, and we support initiatives like the Global Reporting Initiative and the Sustainability Accounting Standards Board which provide useful guidance. In turn
such as the Global Reporting Initiative’s Guidelines (GRI), Sustainability Accounting Standards Board (SASB), TCFD, International Integrated Reporting Council’s Framework and the Accountability’s
Accounting Standards Board, Food Retailers & Distributors, November 2018, at: https://www.sasb.org/wp- content/uploads/2018/11/Food_Retailers_Distributors_Standard_2018.pdf 6 Tesco bifurcates its Scope 3
international bodies such as the Global Reporting Initiative (GRI), the International Accounting Standards Board (IASB), the Sustainability Accounting Standards Board (SASB) and the wider corporate reporting
ข้อง climate risk เช่่น Sustainability Accounting Standards Board (“SASB”) 3 Principles for Responsible Investment (“PRI”) 4 เป็นต้้น 5 ทุังน่ ผู้้้ประกอบธุุรกิจฯ ควรพื่ิจารณาเก็บเอกส่าร การประเมินและวิ
, including TCFD, CDSB, SASB, and Integrated Reporting, and entered into a cooperation agreement with GRI. • Published two proposed standards – a draft climate standard and a general requirements standard
& regulations • Adopt international standards and guidance such as TCFD, GRI, SASB Private Sector Financial Market Regulators Financial Institutions Government Consumer • Set up national policies, Climate targets