Rules, Conditions and Procedures for Disclosure regarding Financial and Non-financial Information of Securities Issuers, 2014

Thailand Current 2014

The Thai Securities and Exchange Commission (SEC), in conjunction with the Social Responsability Center of the Stock Exchange of Thailand (SET), introduced these mandatory CSR discloses to be included by listed companies in their annual registration statement (Form 56-1) and their annual report (Form 56-2). They also need to disclose how they apply five principles of good corporate governance. Firms planning to issue new securities have to disclose (form 69-1) whether they have operated as per the SET 2012 guidance document on CSR practices. The SEC regulates and issues rules and regulations on sustainability reporting by listed companies, while the SET’s role is to facilitate all companies complying with SEC rules.


General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

Large listed companies- securities issuers

Issuer type

Financial Regulators

Type of instrument


Mandatory or voluntary


The geographical scope


Project Partners