Thailand's Climate Disclosure Rules: What You Need to Know

Summary Thailand’s securities regulator requires listed companies to report under the global climate reporting standards (IFRS S1 and IFRS S2) in their annual report, starting with their own emissions (Scope 1 and Scope 2), checked by an independent verifier. The 50 largest companies start collecting data in 2027 and publish in 2028; the next 50 follow a year later, all other main-board companies from 2029, and smaller-market companies, trusts and funds from 2030. The first group is the SET50 index as it stands after its December 2026 review.