Emissions data obligation on the horizon

Companies listed on the SET50 Index will be subject to greenhouse gas reduction data disclosure from 2027 as the Stock Exchange of Thailand (SET) is accelerating efforts to transform the Thai capital market's ecosystem towards a net zero and low-carbon economy.

- NUNTAWUN POLKUAMDEE

The initiative, in collaboration with key capital market stakeholders, is in compliance with International Financial Reporting Standards (IFRS).

Julawadee Worasakyothin, director of the sustainable development department at the Securities and Exchange Commission, said the regulator is holding public consultations on adopting IFRS-aligned climate disclosure standards.

The current proposal suggests mandatory adoption for SET50 firms in 2027, SET100 by 2030 and eventually for companies listed on the Market for Alternative Investment, she told the 2nd SET Sustainability Forum 2025.

SET senior executive vice-president Soraphol Tulayasathien said the bourse has developed a three-year road-map to strengthen Thailand's capital market infrastructures, including the development of an ESG Data Platform and a national carbon market system.