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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.

Issuer

Thailand

Year

2022

Region

Asia

Issuer (type)

Stock Exchange of Thailand (Stock Exchange)

Instrument type

Guide

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Voluntary

Text analysis

    • Very Low 0.18%
    • Low 0.04%
    • E focus: climate change, conservation, emissions, energy, energy use, environment, environmental management, environmental policy, ghg emissions, green building, green procurement, greenhouse gas, hazardous waste, pollution, recycling, renewable energy, restoration, waste, water, water intensity, water management, water quality, water use, carbon intensity
    • S focus: community development, compensation, diversity, employee turnover, employment conditions, gender equality, gender pay, human rights, intellectual property, responsible marketing, temporary workers, value creation, collective bargaining
    • G focus: collective bargaining, community development, corruption, employee turnover, employment conditions, gender equality, gender pay, human rights, intellectual property, responsible marketing, temporary workers, value creation, audit
    • 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 9: Industry Innovation and Infrastructure, SDG 10: Reduced Inequality, SDG 12: Responsible Consumption and Production, SDG 13: Climate Action, SDG 16: Peace Justice Strong Institutions
    • GRI 103, GRI 302, GRI 303, GRI 305, GRI 306, GRI 308, GRI 401, GRI 402, GRI 403, GRI 404, GRI 405, GRI 407, GRI 412, GRI 413, GRI 414, GRI 417, GRI 418, GRI 102
    • Administrative services, Arts, Construction, Education, Finance, Management, Manufacturing, Mining, Professional services, Public administration, Transportation