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SEC revises SRI Fund disclosure requirements to cover investments in JUMP+ shares and enhance flexibility in sustainability-related disclosures



Tuesday 3 November 2026 | No. 239 / 2026


Bangkok, 3 November 2026 – The Securities and Exchange Commission (SEC) has revised the disclosure requirements for Sustainable and Responsible Investing Funds (SRI Funds) to accommodate investments by Thailand ESG Funds (Thai ESG) and Thailand ESG Extra Funds (Thai ESGX) in shares of listed companies participating in the Listed Company Value Creation Support Program (JUMP+ Program). These revisions enable investors to know the extent to which the funds invest in JUMP+ shares and how the investee companies are progressing in implementing their plans. They also provide greater flexibility in adjusting performance and reference ESG benchmark, while reducing duplication of disclosures.

The SEC has issued two related notifications* following public hearings on the proposed principles and draft notifications conducted from 30 April to 5 June 2026 and from 7 August to 6 September 2026, respectively. Most respondents agreed with the proposed principles and draft notifications. The key revisions are summarized as follows:

1. Additional disclosures on investments in JUMP+ shares to facilitate investor monitoring. Thai ESG and Thai ESGX funds investing in JUMP+ shares are required to disclose at least the following additional information in the Sustainability Corner of the fund factsheet:

        1) The extent of the fund’s investments in JUMP+ shares, presented as the proportion of investments in such shares;

        2) The progress of the investee companies in implementing their JUMP+ plans, presented as the number of companies and the proportion of investments, classified by implementation progress; and

        3) The extent of the asset management company’s (AMC) engagement with these companies, presented as the proportion of JUMP+ companies with which the AMC has undertaken engagement. Information on investment proportions and progress in implementing the plans must be disclosed at least every six months, while information on AMC engagement must be disclosed at least annually, thereby providing investors with information to support their investment decisions and enabling them to continuously monitor how their investments are managed.

2. Greater flexibility and reduced duplication in performance and reference ESG benchmark disclosures. SRI Funds are required to disclose performance and reference ESG benchmark information in the full prospectus and fund factsheet, instead of in the fund scheme. This will enable AMCs to change the benchmarks more flexibly to align with the funds’ sustainability objectives and developments in international standards, while investors will continue to have access to such information in the prospectus and fund factsheet.

These revisions are intended to provide investors with clear and useful information for making investment decisions, enable them to monitor both the funds’ investments and the progress of the investee companies, and enhance the transparency of SRI Funds.

The two related notifications were published in the Government Gazette and have been in effect since 1 November 2026.

Note: * The two related Notifications of the Office of the Securities and Exchange Commission are as follows:

1.1 Notification of the Office of the Securities and Exchange Commission No. Sor Nor. 24/2569 Re: Details of Mutual Fund Management Scheme (No. 13); and

1.2 Notification of the Office of the Securities and Exchange Commission No. Sor Nor. 25/2569 Re: Prospectus for Offering of Investment Units of Retail Mutual Funds, Mutual Funds for Accredited Investors and Mutual Funds for Institutional Investors (No. 13), and Form 123-1 and the accompanying explanatory notes.












Building Confidence in the Capital Market
NEWS
Securities and Exchange Commission
Corporate Communication and Investor Service Department
Tel. (66)2033-9502-5 E-mail: press@sec.or.th
No. 239 / 2026 Tuesday 3 November 2026
SEC revises SRI Fund disclosure requirements to cover investments in JUMP+ shares and enhance flexibility in sustainability-related disclosures

Bangkok, 3 November 2026 – The Securities and Exchange Commission (SEC) has revised the disclosure requirements for Sustainable and Responsible Investing Funds (SRI Funds) to accommodate investments by Thailand ESG Funds (Thai ESG) and Thailand ESG Extra Funds (Thai ESGX) in shares of listed companies participating in the Listed Company Value Creation Support Program (JUMP+ Program). These revisions enable investors to know the extent to which the funds invest in JUMP+ shares and how the investee companies are progressing in implementing their plans. They also provide greater flexibility in adjusting performance and reference ESG benchmark, while reducing duplication of disclosures.

The SEC has issued two related notifications* following public hearings on the proposed principles and draft notifications conducted from 30 April to 5 June 2026 and from 7 August to 6 September 2026, respectively. Most respondents agreed with the proposed principles and draft notifications. The key revisions are summarized as follows:

1. Additional disclosures on investments in JUMP+ shares to facilitate investor monitoring. Thai ESG and Thai ESGX funds investing in JUMP+ shares are required to disclose at least the following additional information in the Sustainability Corner of the fund factsheet:

        1) The extent of the fund’s investments in JUMP+ shares, presented as the proportion of investments in such shares;

        2) The progress of the investee companies in implementing their JUMP+ plans, presented as the number of companies and the proportion of investments, classified by implementation progress; and

        3) The extent of the asset management company’s (AMC) engagement with these companies, presented as the proportion of JUMP+ companies with which the AMC has undertaken engagement. Information on investment proportions and progress in implementing the plans must be disclosed at least every six months, while information on AMC engagement must be disclosed at least annually, thereby providing investors with information to support their investment decisions and enabling them to continuously monitor how their investments are managed.

2. Greater flexibility and reduced duplication in performance and reference ESG benchmark disclosures. SRI Funds are required to disclose performance and reference ESG benchmark information in the full prospectus and fund factsheet, instead of in the fund scheme. This will enable AMCs to change the benchmarks more flexibly to align with the funds’ sustainability objectives and developments in international standards, while investors will continue to have access to such information in the prospectus and fund factsheet.

These revisions are intended to provide investors with clear and useful information for making investment decisions, enable them to monitor both the funds’ investments and the progress of the investee companies, and enhance the transparency of SRI Funds.

The two related notifications were published in the Government Gazette and have been in effect since 1 November 2026.

Note: * The two related Notifications of the Office of the Securities and Exchange Commission are as follows:

1.1 Notification of the Office of the Securities and Exchange Commission No. Sor Nor. 24/2569 Re: Details of Mutual Fund Management Scheme (No. 13); and

1.2 Notification of the Office of the Securities and Exchange Commission No. Sor Nor. 25/2569 Re: Prospectus for Offering of Investment Units of Retail Mutual Funds, Mutual Funds for Accredited Investors and Mutual Funds for Institutional Investors (No. 13), and Form 123-1 and the accompanying explanatory notes.