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Sustainability Reporting Guide for Listed Companies, 2022

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Summary

The Thailand Securities and Exchange Commission (SEC) issued a sustainability reporting guide in 2021 for companies listed on the Stock Exchange of Thailand (SET). The guide provides information on the reporting of sustainability practices and is aimed at promoting environmental, social, and governance (ESG) transparency. It covers reporting requirements, including governance structures, policies, and practices, and recommends a "comply or explain" approach. The guide also provides guidance on the selection of ESG indicators and the process of reporting. Companies are encouraged to use the guide to improve their sustainability performance and disclosure, and the SEC has stated that it will monitor compliance with the guidelines.

Thumbnail image for The Thailand Securities and Exchange Commission (SEC) issued a sustainability reporting guide in 2021 for companies listed on the Stock Exchange of Thailand (SET). The guide provides information on the reporting of sustainability practices and is aimed at promoting environmental, social, and governance (ESG) transparency. It covers reporting requirements, including governance structures, policies, and practices, and recommends a "comply or explain" approach. The guide also provides guidance on the selection of ESG indicators and the process of reporting. Companies are encouraged to use the guide to improve their sustainability performance and disclosure, and the SEC has stated that it will monitor compliance with the guidelines.
Issuer

Thailand

Year

2022

Region

Asia

Issuer (type)

Stock Exchange of Thailand (Stock Exchange)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Voluntary


Global Reporting Initiative (GRI)
  • Voluntary Use
Main industries targeted
  • Mining, Quarrying, Oil & Gas Extraction
  • Finance & Insurance
  • Professional, Scientific, & Technical Services
  • Transportation & Warehousing
Restrictiveness

Very Low

Sustainable Development Goals (SDGs)
  • SDG 1: No Poverty
  • SDG 3: Good Health and Well-being
  • SDG 4: Quality Education
  • SDG 5: Gender Equality
  • SDG 6: Clean Water and Sanitation
  • SDG 7: Affordable and Clean Energy
  • SDG 8: Decent Work and Economic Growth
  • SDG 12: Responsible Consumption and Production
  • SDG 13: Climate Action
  • SDG 14: Life Below Water
  • SDG 15: Life on Land
  • SDG 16: Peace, Justice, and Strong Institutions

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