English (United States) News

SEC News

SEC public hearing on proposed amendments to sustainability-related disclosure rules to be in line with ISSB standards

Monday 22 September 2025 | No. 240 / 2025

Bangkok, 22 September 2025 – The Securities and Exchange Commission, Thailand (SEC) is seeking public comments on proposed regulatory amendments and relevant documents aimed at enhancing the requirements on the sustainability-related information disclosure of listed companies in Thailand to align with the standards issued by the International Sustainability Standards Board (ISSB Standards).

Following the public hearing on the Principle of Thailand Sustainability Disclosure Roadmap regarding the International Sustainability Standards Board (ISSB Roadmap), the SEC has taken all stakeholders’ inputs into consideration in the process of drafting the amendments to the relevant regulations and documents to enhance the requirements on the sustainability-related information disclosure of listed companies* to align with the ISSB Standards. In this regard, the Capital Market Supervisory Board has approved the regulatory amendments as proposed by the SEC.

The SEC has therefore opened this public hearing to seek comments on the proposed regulatory amendments with the objectives of enhancing the sustainability-related information disclosure of listed companies to align with the global baseline, reducing the burden, and promoting consistency for listed companies currently disclosing sustainability information under various existing international standards and frameworks. The key provisions of the proposed amendments are as follows:

1. Scope;

2. Effective Timeline;

3. The Disclosure of Greenhouse Gas (GHG) Emission and Limited Assurance; and

4. Transition Reliefs

The public consultation documents are available at the SEC website: https://www.sec.or.th/EN/Pages/PB_Detail.aspx?SECID=1111. Stakeholders and interested parties are welcome to submit comments and suggestions through the website or email: fundraisingpolicy@sec.or.th. The public hearing ends on 22 October 2025.

Remark:

* The listed companies subject to disclosure requirements refer to the following entities:

(1) Listed companies in Thailand including Thai or foreign incorporation, or companies wishing to issue and offer shares for sale to the public for the first time (Initial Public Offering: “IPO”). In this respect, non-listed companies, and the issuers and listed companies on LiVEx are excluded;

(2) Real Estate Investment Trust (REIT) listed on the Stock Exchange of Thailand (SET);

(3) Infrastructure Trust (Infra Trust) listed on SET;

(4) Property Fund (PF); and

(5) Infrastructure Fund (IFF)

NEWS

Securities and Exchange Commission

Corporate Communication and Investor Service Department

Tel. (66)2033-9502-5 E-mail: press@sec.or.th

No. 240 / 2025	Monday 22 September 2025
SEC public hearing on proposed amendments to sustainability-related disclosure rules to be in line with ISSB standards
Bangkok, 22 September 2025 – The Securities and Exchange Commission, Thailand (SEC) is seeking public comments on proposed regulatory amendments and relevant documents aimed at enhancing the requirements on the sustainability-related information disclosure of listed companies in Thailand to align with the standards issued by the International Sustainability Standards Board (ISSB Standards).
Following the public hearing on the Principle of Thailand Sustainability Disclosure Roadmap regarding the International Sustainability Standards Board (ISSB Roadmap), the SEC has taken all stakeholders’ inputs into consideration in the process of drafting the amendments to the relevant regulations and documents to enhance the requirements on the sustainability-related information disclosure of listed companies* to align with the ISSB Standards. In this regard, the Capital Market Supervisory Board has approved the regulatory amendments as proposed by the SEC. The SEC has therefore opened this public hearing to seek comments on the proposed regulatory amendments with the objectives of enhancing the sustainability-related information disclosure of listed companies to align with the global baseline, reducing the burden, and promoting consistency for listed companies currently disclosing sustainability information under various existing international standards and frameworks. The key provisions of the proposed amendments are as follows: 1. Scope; 2. Effective Timeline; 3. The Disclosure of Greenhouse Gas (GHG) Emission and Limited Assurance; and 4. Transition Reliefs The public consultation documents are available at the SEC website: https://www.sec.or.th/EN/Pages/PB_Detail.aspx?SECID=1111. Stakeholders and interested parties are welcome to submit comments and suggestions through the website or email: fundraisingpolicy@sec.or.th. The public hearing ends on 22 October 2025. Remark: * The listed companies subject to disclosure requirements refer to the following entities: (1) Listed companies in Thailand including Thai or foreign incorporation, or companies wishing to issue and offer shares for sale to the public for the first time (Initial Public Offering: “IPO”). In this respect, non-listed companies, and the issuers and listed companies on LiVEx are excluded; (2) Real Estate Investment Trust (REIT) listed on the Stock Exchange of Thailand (SET); (3) Infrastructure Trust (Infra Trust) listed on SET; (4) Property Fund (PF); and (5) Infrastructure Fund (IFF)

Documents

Related News