To promote transparency, fairness, and alignment with good corporate governance principles and international practices in the disclosure of performance-related information by listed companies, the SEC has developed best practice guidelines for conducting an Earnings Call, with the objective of promoting these meetings as an additional channel for listed companies to communicate their information. This allows investors to be informed of perspectives and clarifications directly from the management, in addition to information disclosed through financial statements and the Management Discussion and Analysis (MD&A) published via the Stock Exchange of Thailand (SET). 

The guidelines cover requirements such as blackout periods (when information cannot be disclosed), scheduling of Earnings Calls, and operational procedures, such as advance announcement of the schedule, meeting format, appropriate scope of content, as well as record-keeping and dissemination of meeting information for those investors and stakeholders who are unable to attend the live session. 

Holding an Earnings Call is an international best practice in leading capital markets worldwide. It is typically the first activity listed companies conduct after publicly releasing their periodic performance results, providing an opportunity for all investor and stakeholder groups to receive explanations about performance results, business direction, and to ask questions directly to senior executives, all at the same time. This is a key mechanism in fostering transparency and equal access to information.