The SEC (Securities and Exchange Commission of Thailand) is upgrading sustainability reporting standards to the ISSB (International Relations Bureau) standard, with gradual enforcement beginning in 2570 - Money & Banking Magazine.
, 15:45 PM. 4 The Securities and Exchange Commission of Thailand (SEC) has revised its sustainability disclosure requirements for listed companies to align with the ISSB standard, covering climate data and greenhouse gas emissions. This will be implemented starting in 2570 for companies in the SET50 index, before gradually expanding to the SET100, SET, and mai indices, as well as related funds and trusts. On October 28, 2026, the Securities and Exchange Commission of Thailand (SEC) issued an announcement to upgr...
The SEC (Securities and Exchange Commission of Thailand) is upgrading sustainability reporting standards to the ISSB (International Sustainability Bureau) standard, with gradual enforcement beginning in 2570.
bank finance October 28, 2026, 15:45 PM. 4
The Securities and Exchange Commission of Thailand (SEC) has revised its sustainability disclosure requirements for listed companies to align with the ISSB standard, covering climate data and greenhouse gas emissions. This will be implemented starting in 2570 for companies in the SET50 index, before gradually expanding to the SET100, SET, and mai indices, as well as related funds and trusts.
On October 28, 2026, the Securities and Exchange Commission of Thailand (SEC) issued an announcement to upgrade the sustainability disclosure requirements of companies issuing securities and listed on the Stock Exchange of Thailand (SET) to align with international standards issued by the International Sustainability Standards Board (ISSB). This will be effective from 2027, starting with companies listed in the SET50 index, and includes five transitional relief measures to support businesses in adapting and developing appropriate information systems.
According to the SEC (Securities and Exchange Commission of Thailand), the aim is to upgrade the disclosure of sustainability information, including climate data, by listed companies to comply with ISSB standards through a phased-in approach. This includes transition relief measures that consider international context, reporting uniformity, and consistency. The SEC has revised reporting forms and disclosure statements to align with IFRS S1 and IFRS S2 issued by ISSB, and has mandated that listed companies and related entities gradually begin disclosing information in accordance with these standards.
This will begin with listed companies included in the SET50 index in December 2569, who will start reporting data for 2570, and those included in the SET100 index in December 2570, who will start reporting data for 2571. This will then be expanded to all listed companies on the Stock Exchange of Thailand (SET) and the Market for Alternative Investment (mai), as well as Real Estate Investment Trusts (REITs), Infrastructure Funds (IFFs), Infrastructure Trusts (IFTs), and Property Funds (PFs) in subsequent phases. Details are as follows:
- Companies included in the SET50 index as of December 2569. Effective from 2570, report due in 2571. - Companies included in the SET100 index as of December 2570. Effective from 2571, report due in 2572. - All companies listed on the SET (including IPOs). Effective from 2572, report due in 2573. - All companies listed on the mai market and REITs/IFFs/IFTs/PFs (including IPOs). Effective from 2573, report due in 2574.
To support businesses in adapting and developing their information systems appropriately, the SEC has established five transition relief measures. These include: exemption from comparative data requirements in the first year of reporting; priority disclosure of climate data; relaxation of reporting deadlines; allowing the use of equivalent greenhouse gas emission calculation standards in the initial period; and relaxation of the disclosure of Scope 3 greenhouse gas emissions data in the initial period of enforcement.
Furthermore, the SEC (Securities and Exchange Commission of Thailand) mandates that greenhouse gas (GHG) emissions data be verified by an assured company according to internationally recognized standards to enhance the credibility of information disclosed to investors and the public.
The SEC has therefore issued nine related announcements concerning the enhancement of sustainability disclosure requirements in accordance with ISSB standards for listed companies, effective from October 26, 2026. The SEC has also prepared the 56-1 One Report-S form and annual information disclosure statement, as well as a guide for preparing the disclosure statement, to enhance understanding of financial disclosures related to sustainability in accordance with ISSB standards, as published on the SEC website.
The SEC (Securities and Exchange Commission of Thailand) has been preparing the private sector through training programs since 2567 and will continue to do so. Furthermore, it is developing disclosure guidelines in collaboration with domestic and international partners to enhance capabilities, knowledge, and understanding, and to support a smooth transition for listed companies to disclose sustainability information according to the ISSB standard.
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