Thailand consults on ISSB-aligned sustainability disclosures
Thailand’s Securities and Exchange Commission has launched a public consultation on draft regulations to align listed-company sustainability disclosures with the International Sustainability Standards Board’s IFRS S1 and IFRS S2. Feedback is open until 22 October 2025.
The proposals introduce phased adoption, starting with SET50 companies in 2026, and include transition reliefs such as climate-first reporting and delayed Scope 3 greenhouse gas disclosures. Scope 1 and 2 emissions would require limited assurance under recognised international standards.
This follows SEC Thailand’s 2024 sustainability roadmap consultation, which found broad support for ISSB adoption. Promisingly, the regulator is considering “adoption by reference” of the IFRS standards, rather than reproducing them in local rules.
While the proposals set out timelines and assurance requirements, they are silent on digital reporting. As the process continues, a focus on embedding Inline XBRL and aligning with the IFRS Sustainability Disclosure Taxonomy would strengthen data quality and comparability.
Read more and comment on the consultation here.
