(Luypaert and Van Caneghem 2014). Theoretically, an audit can be viewed as an economic goods or a professional service process (Knechel et al. 2020). Introduction Economic goods viewpoint Professional
business restructuring decreased of Baht 204.45 million due to in 2016 the Group has restructured of the publishing and distribution of publications due to the shift of consumer trends. The Group has set up
quarter of 2016, the Group has restructured of the publishing and distribution of publications due to the shift of consumer behaviors. The Group has set up a provision for inventory obsolescence and written
financial sector towards the country’s shift to an environmentally sustainable future. • At the same time, this guide represents a huge opportunity for the growing numbers of individual and institutional
Practice Lead, GMO, said, “We are witnessing a fundamental shift in the way in which investors are integrating material ESG risks and opportunities, such as climate change, and diversity, into their
sustainable development. This shift in recognition of society, environment and corporate governance has been driven by the fact that no business could survive the collapse of society and thus, has to extend its
change in perspective Society How is a shift in perspective landing in the world of regulations? Increase in sustainability disclosure/reporting standards Building of Sustainability Focused industrial
sustainable growth. The SEC is also committed to expediting Thailand’s shift towards a low-carbon economy with the goals of achieving carbon neutrality by 2050 and net zero greenhouse gas emissions by 2065
project is over 10 years and it is expected to be closed within Q3/2017. The implementation of ERP system is over 80% to completion, the company plans to partially shift to the ERP system during Q3/2017 and