Thailand’s Securities and Exchange Commission (SEC) announced final sustainability disclosure rules aligned with IFRS S1 and IFRS S2 on October 28, 2026.
The nine related notifications entered into effect on October 26, 2026, with phased application beginning with SET50 companies’ 2027 information, reported in 2028.
Which Companies Are Affected—and When?
The SEC announcement sets out the following schedule:
| Reporting entities | First information year | First reporting year |
|---|---|---|
| SET50 constituents identified in the December 2026 review | 2027 | 2028 |
| SET100 constituents identified in the December 2027 review | 2028 | 2029 |
| All SET-listed companies, including IPOs | 2029 | 2030 |
| All mai-listed companies and REITs, infrastructure funds, infrastructure trusts, and property funds, including IPOs | 2030 | 2031 |
What Transition Support Is Available?
The SEC has prescribed five transition reliefs:
- Exemption from comparative information in the first year of reporting.
- Climate-first reporting relief.
- Flexibility in the reporting timeframe.
- Use of equivalent greenhouse gas (GHG) emissions calculation standards.
- Exemption from Scope 3 GHG emissions disclosure during the initial implementation period.
Companies should review the detailed notifications for the conditions and duration of each relief.
The SEC also requires GHG emissions information to be verified by assurance providers using internationally accepted assurance standards. It has prepared Form 56-1 One Report-S and supporting disclosure guidance.
Read the official SEC announcement for the rules and related notifications.
What Should Reporting Teams Review?
For affected companies, preparation should begin with confirming the applicable reporting phase and reviewing the detailed notifications, forms, and guidance.
Practical preparation considerations include:
- Identifying gaps in sustainability and climate information.
- Assigning responsibility for data collection and disclosure preparation.
- Documenting emissions calculations and supporting evidence.
- Establishing review and approval responsibilities.
- Planning assurance arrangements and checking applicable relief conditions.
These are preparation considerations, not additional requirements introduced by this article. Companies should consult the detailed rules before determining their obligations.
How EcoActive Supports Sustainability Reporting
Preparing ISSB-aligned disclosures requires teams to connect sustainability information with its supporting evidence and review history.
EcoActive ESG Reporting Software is an AI-native disclosure management platform that connects data, disclosures, evidence, reviews, and approvals within one governed process.
Native AI supports analysis and insights, while Agentic AI supports workflow actions and repeatable reporting activities. Interpretation of Thailand’s rules, decisions about applicable reliefs, and final approval remain under human control.
This connected approach supports traceability as sustainability and finance teams prepare information for reporting and assurance review.
Explore EcoActive ESG Reporting Software to learn more.
