Thailand's SEC sets ISSB reporting for SET50 companies in 2027

Companies in the SET50 index must report sustainability disclosures under ISSB standards for 2027 after Thailand's Securities and Exchange Commission issued nine notifications effective Oct. 26, 2026.

The rules revise the SEC's reporting forms and registration statements to align with IFRS S1 and IFRS S2, according to ESG News, which reported the notifications. Index membership at the December 2026 review fixes the first cohort. SET100 constituents at the December 2027 review report for 2028. The regime then extends to all SET companies and companies listed on the Market for Alternative Investment. Real estate investment trusts, infrastructure funds, infrastructure trusts and property funds follow in later phases. Reporting years for the phases after SET100 have not been set.

For a fund selector holding Thai equities through an emerging-markets or Asia-ex mandate, the first reporting year brings assured direct emissions but no prior-year comparator and no value-chain figures.

The SEC set five transition reliefs, including exemption from comparative climate data in the first reporting year and the option to skip Scope 3 value-chain emissions at the outset. The reliefs also include flexibility in the reporting timeframe and permission to use equivalent GHG calculation standards. Verification is not optional. GHG disclosures must be assured by providers working to internationally accepted standards, so investors can rely on them.

Thailand has set mandatory reporting dates for IFRS S1 and IFRS S2 while the ISSB's nature-related work remains in consultation. As ESG Capital Daily previously reported, the ISSB's proposed nature disclosures under IFRS S1 carry no effective date. The consultation runs to Feb. 19, 2027, and asks whether nature content should become a standalone mandatory standard.