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SEC seeks public comments on draft regulations to enhance sustainability-related disclosures for SRI Funds and investments by Thai ESG and Thai ESGX funds in shares of listed companies participating in the JUMP+ Program



Friday 7 August 2026 | No. 166 / 2026


Bangkok, 7 August 2026 – The Securities and Exchange Commission (SEC) is seeking public comments on draft regulations to enhance sustainability-related disclosure requirements for Sustainable and Responsible Investing Funds (SRI Funds). The proposed amendments would require Thai ESG and Thai ESGX Funds that invest in shares of listed companies participating in the Listed Company Value Creation Support Program (JUMP+ Program) to disclose information on such investments and the progress of such companies in the fund factsheet. The aim is to provide investors with relevant information to support their investment decisions and enable them to better monitor the management of their investments. The proposed amendments would also increase flexibility for SRI Funds in changing reference ESG benchmark for SRI Funds.

Following the SEC’s public hearing on the proposed principles for revising the rules governing SRI Funds, the SEC has taken into account the comments and suggestions received in preparing the draft regulations. The key matters are as follows:

     1. Disclosure of investments in JUMP+ shares: Thai ESG and Thai ESGX funds investing in shares of listed companies participating in the JUMP+ Project are required to disclose information in the Sustainability Corner of their factsheets, covering at least the following matters:

           1.1 The proportion of the fund’s investment in JUMP+ companies as a percentage of the fund’s net asset value, to allow investors to have a clearer view of the portfolio composition based on sustainability characteristics.

         1.2 The number of companies and investment proportions, classified by progress in implementing the JUMP+ plan, namely companies that have fully implemented the key action plans, companies that have partially implemented the plans and have an improvement and corrective action approach, and companies that have partially implemented the plans but have not specified an improvement and corrective action approach.

         1.3 The proportion of JUMP+ companies in which the fund invests and with which the asset management companies (AMCs) have undertaken engagement during the past one year, covering direct engagement, collaboration with other investors, and monitoring or communication with the companies through public forums, to support and monitor implementation of the business plan, governance plan, and climate action plan, if any.

Such disclosure would enable investors to assess the proportion of investments, the implementation progress of the companies in which the fund invests, and the extent of the AMCs’ monitoring and engagement with those companies. It would also align the sustainability-related disclosure of Thai ESG and Thai ESGX funds with the types of assets in which the funds invest and with the disclosure approach applicable to investments in shares under the Corporate Value Up Plan (CVUP).

     2. Providing greater flexibility in changing the reference ESG benchmark for SRI Funds: The requirements concerning the scheme details of SRI Funds would be revised by removing the requirement for an SRI Fund to specify its reference ESG benchmark in the fund scheme. Where such an index is used, the relevant information would continue to be disclosed in the prospectus and fund factsheet to ensure that investors receive the information necessary to make an informed investment decisions.

 

This approach would allow AMCs to change their SRI Funds’ reference ESG benchmark that would be appropriate and consistent with the funds’ sustainability objectives, without the need to amend the fund scheme. At the same time, other key information relating to SRI Funds, including their investment policies, sustainability objectives, investment frameworks, investment strategies, risks, and procedures applicable when investments are not aligned with the sustainability objectives, would remain subject to the relevant disclosure requirements.

 

This revision aims to enhance the transparency and credibility of sustainable investment products by enabling investors to better access and compare useful information, while reducing regulatory duplication and facilitating AMCs’ compliance with the requirements.

 

The SEC is therefore seeking public comments on the draft regulations and has published the consultation paper on the SEC website at https://www.sec.or.th/TH/Pages/PB_Detail.aspx?SECID=1198 and on the Legal Hub at https://law.go.th/listeningDetail?survey_id=Nzg0NURHQV9MQVdfRlJPTlRFTkQ= Stakeholders and interested parties are invited to review the consultation paper and submit comments through these websites until 6 September 2026. For further inquiries, please contact pimphan@sec.or.th or parnward@sec.or.th.

 




Note:

* SEC News No. 91/2026 dated 30 April 2026 “SEC proposes to enhance flexibility in liquidity risk management tools for mutual funds and strengthen disclosure requirements for SRI Fund”

https://www.sec.or.th/EN/Pages/News_Detail.aspx?SECID=12787&NewsNo=91&NewsYear=2026&Lang=EN

 






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