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Hearing Document  

Aor Nor Ror. 37/2568

on Draft Notifications and Relevant Documents regarding the Regulatory Amendment related to the Sustainability-Related Information Disclosure Requirements of the Listed Companies towards the International Sustainability Standards Board Standards





Consultation Form


1. The scope of entities as prescribed in 3.2 (A) that are required to prepared the ISSB-aligned report, both IFRS S1 and S2

   Agree  

   Disagree  




The additional recommendations and observations




2. The effective timeline as prescribed in 3.2 (B)

   Agree  

   Disagree  




The additional recommendations and observations




3. The consideration on the listed companies under SET Index as prescribed in 3.2 (C)

   Agree  

   Disagree  




The additional recommendations and observations




4. The disclosure of Green House Gas (GHG) emission and limited assurance as prescribed in 3.2 (D)

   Agree  

   Disagree  




The additional recommendations and observations




5. Transition reliefs



5.1 Comparative Reporting: the reporting entity is not required to provide comparative information in the first reporting period as indicated in 3.2 (E)(1)

   Agree  

   Disagree  




The additional recommendations and observations




5.2 Climate-first reporting: The reporting entity is allowed to disclose only climate-related information with 5-year transition relief period. The remaining sustainability-related information shall be disclosed on ‘comply or explain’ basis as indicated in 3.2 (E)(2)

   Agree  

   Disagree  




The additional recommendations and observations




5.3 Timing of Reporting: During 5-year transition relief period, the reporting entity is allowed to publish its annual sustainability-related financial disclosure at a different time from its financial statement as indicated in 3.2 (E)(3)

   Agree  

   Disagree  




The additional recommendations and observations




5.4 GHG Protocol: During the 5-year transition relief period, the reporting entity is allowed to calculate GHG emission using the existing standards or methods that are currently in use or recognized in the country, including international standards and their equivalent as indicated in 3.2 (E)(4)

   Agree  

   Disagree  




The additional recommendations and observations




5.5 Scope 3 GHG emission: During 5-year transition relief period, the reporting entity is allowed to disclose only Scope 1 and Scope 2 GHG emission and omit the disclosure of Scope 3 GHG emission as indicated in 3.2 (E)(5)

   Agree  

   Disagree  




The additional recommendations and observations




6. Additional recommendations and observations (if any)






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For More Information

1. Ms. Pornkamol Atilap Tel: 0-2263-6073 / 2. Ms. Parthomrat Punyacharoenwat Tel: 0-2263-6548 / 3. Ms. Ajaree Thirakaroonwongse Tel: 0-2033-4674 e-mail: fundraisingpolicy@sec.or.th