earlier cycles, with significant progress in two key elements of quality control: acceptance and continuance of client relationship, and human resources. On the individual audit engagement level, the

public. ESG TRENDS Climate change Water scarcity Tech disruption Healthier lifestyle/longevity Labor scarcity Diversity How does ESG actually affect companies? For illustrative purposes only ESG SHOCKS

lives, society and the economy. Given such above circumstances, the Securities and Exchange Commission (SEC) reorganized the priorities, adjusted work processes and significant work systems, raised and

inappropriate exercising of professional skepticism. Our preliminary root cause analysis showed that each audit firm’s observations arose from different causes. For example, the absence of significant topics in

users. This supportive environment helps to drive the Thai capital market towards the directions laid out in the SEC Strategic Plan. In this regard, the SEC has rolled out significant projects, including

investment results. Climate change, water scarcity, community conflicts, resource depletion, supply chain breakdowns, worker well-being and economic inequality, coupled with instantaneous communication, can

Carbon Pricing could be significant. Discussed in the next slide Copyright © 2022 by GMO LLC. All rights reserved. For Institutional Use Only | 23 CASE STUDY-INDIAN STEEL COMPANY (CONTD) Stranded Assets

, ecological, social or cultural values which are considered outstandingly significant or critically important, at the national, regional or global level, as defined by the High Conservation Values (HCV

development of new products with more complexity which requires additional criteria; for instance, structure of return on investment and warning of complex features and significant specific risks associated

.................................................................................................... 58 5. Essential Criteria ............................................................................................. 61 5.1. Do No Significant Harm