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.
Industry sectors covered by the instrument
Organizations covered by the instrument
Large listed companies- securities issuers
Type of instrument
Mandatory or voluntary
The geographical scope