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Hearing Document  

Aor Sor Yor. 50/2567

on the Principle of Thailand Sustainability Disclosure Roadmap regarding International Sustainability Standards (ISSB Roadmap)





Consultation Form


1. The reporting entity is required to disclose in the reporting frame in line with the ISSB Standards. However, the disclosure on other information as prescribed in 56-1 One Report beyond IFRS S1 and S2 will remain unchanged (details as prescribed in 5.1).

   Agree  

   Disagree  




The additional recommendations and observations




2. The implementation period for disclosing information in accordance with ISSB Standards shall be on phased-in approach (details as prescribed in 5.2).

   Agree  

   Disagree  




The additional recommendations and observations




3. The consideration on the listed companies as the reporting entity required to disclose information according to ISSB Standards under SET Index (details as prescribed in 5.3).

   Agree  

   Disagree  




The additional recommendations and observations




4. The limited assurance for the disclosure on GHG emissions (details as prescribed in 5.4).

   Agree  

   Disagree  




The additional recommendations and observations




5. Transition reliefs (details as prescribed in 5.5).



5.1 The comparative Reporting: The relief will be applied on the first reporting period on providing comparative information.

   Agree  

   Disagree  




The additional recommendations and observations




5.2 Climate-first reporting: During the transition relief period of each reporting entity, the entity is required to disclose the information by following ISSB Standards IFRS S1 only to the extent that is related to climate and IFRS S2 entirely. Once the relief expires, the reporting entity shall uplift their disclosure by following ISSB Standards IFRS S1 and IFRS S2 (details as prescribed in 5.5.2).

   Agree  

   Disagree  




The additional recommendations and observations




5.3 Timing of Reporting: During the transition relief period of each reporting entity, the reporting entity is eligible to report its annual sustainability-related financial disclosure in the different period of time from its related financial statements. Once the relief expires, the reporting entity shall report its sustainability-related financial information in the same timeframe as reports on financial positions and operating results depending on circumstance (details as prescribed in 5.5.3).

   Agree  

   Disagree  




The additional recommendations and observations




5.4 GHG Protocol: During the transition relief period of each reporting entity, the reporting entity is eligible to apply either GHG Protocol 2004 or other international standards and its equivalent. Once the relief expires, the entity shall disclose the GHG emission information by applying GHG Protocol 2004 (details as presccribed in 5.5.4).

   Agree  

   Disagree  




The additional recommendations and observations




5.5 GHG Emission scope 3: During the transition relief period, the reporting entity is eligible to omit GHG emissions scope 3 and disclose only scope 1 and 2. After that, the reporting entity shall disclose all scopes without relief. In this regard, the reporting entity shall identify the name of verifier, who is either registered with TGO or verified the information in accordance with other acceptable international standards (details as presccribed in 5.5.5)

   Agree  

   Disagree  




The additional recommendations and observations




6. The arrangement of capacity building (e.g. seminar, workshop) in order to enhance the understanding of the ISSB Standards for the benefit of the disclosure.

   Agree  

   Disagree  




The additional recommendations and observations




7. Additional recommendations and observations (if any)






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For More Information

1. Ms. Chawika Komolmis Tel: 0-2263-4639 / 2. Ms. Pornkamol Atilap Tel: 0-2263-6073 / 3. Ms. Parthomrat Punyacharoenwat Tel: 0-2263-6548 / 4. Ms. Panumart Lakthan Tel: 0-2263-6257 / 5. Ms. Maneenuch Rienmanee Tel: 0-2263-6252 / 6. Ms. Rangrong Wichitkraisorn Tel: 0-2263-6050 or e-mail: esg-sec@sec.or.th