Flash News: SEC Thailand Updates Sustainability Disclosure Principles Aligned with ISSB

On 28 November 2025, the Securities and Exchange Commission of Thailand (SEC) announced updated principles for sustainability disclosure, aligning with the International Sustainability Standards Board (ISSB). The move aims to enhance transparency among listed companies while ensuring sufficient preparation time before enforcement.

Key Highlights

Companies must disclose sustainability information under IFRS S1 and S2.
Initial focus on climate-first reporting, including greenhouse gas emissions Scope 1 and Scope 2.
Mandatory third-party verification of emissions data, following international standards.
Implementation will follow a phased-in approach with transition reliefs.