SEC holds public hearing on proposed amendments to sustainability disclosure rules to align with ISSB standards

The SEC Thailand seeks public comments on regulatory amendments to enhance sustainability disclosure for listed companies, aligning with ISSB standards, and promoting consistency across international frameworks.

Bangkok – The Securities and Exchange Commission, Thailand (SEC) is seeking public comments on proposed regulatory amendments and relevant documents aimed at enhancing the requirements on the sustainability-related information disclosure of listed companies in Thailand to align with the standards issued by the International Sustainability Standards Board (ISSB Standards).

Following the public hearing on the Principle of Thailand Sustainability Disclosure Roadmap regarding the International Sustainability Standards Board (ISSB Roadmap), the SEC has taken all stakeholders’ inputs into consideration in the process of drafting the amendments to the relevant regulations and documents to enhance the requirements on the sustainability-related information disclosure of listed companies* to align with the ISSB Standards. In this regard, the Capital Market Supervisory Board has approved the regulatory amendments as proposed by the SEC.

The SEC has therefore opened this public hearing to seek comments on the proposed regulatory amendments with the objectives of enhancing the sustainability-related information disclosure of listed companies to align with the global baseline, reducing the burden, and promoting consistency for listed companies currently disclosing sustainability information under various existing international standards and frameworks. The key provisions of the proposed amendments are as follows:

1. Scope;

2. Effective Timeline;

3. The Disclosure of Greenhouse Gas (GHG) Emission and Limited Assurance; and 

4. Transition Reliefs

The public consultation documents are available at the SEC website: https://www.sec.or.th/EN/Pages/PB_Detail.aspx?SECID=1111. Stakeholders and interested parties are welcome to submit comments and suggestions through the website or email: fundraisingpolicy@sec.or.th. The public hearing ends on 22 October 2025.

Source : SEC public hearing on proposed amendments to sustainability-related disclosure rules to be in line with ISSB standards