Thailand Sustainability Reporting Framework

ENFORCEMENT TIMELINE

Enacted 2021 (amended 2025)

Enforcement: Enacted 2021 (amended 2025)

Overview

This is an ESG information disclosure system operated by the Securities and Exchange Commission of Thailand (SEC Thailand) based on "Form 56-1 One Report." It sets out integrated sustainability reporting and governance disclosure requirements for listed companies.

Enforcement Timeline

2021: Form 56-1 One Report applied (consolidation into the One Report format).

2025: Revised application of the SEC's ISSB standards adoption roadmap.

Business Impact

- Strengthening ESG governance

- Sustainability reporting

- Disclosure of climate-related risks

- Engagement with overseas investors