Sustainability Section - Doing Business
You will find here a series of summaries providing an overview of useful sustainability regulations, processes and sustainability issues for Doing Business in Thailand.
ISSB continues its discussions on targeted amendments to GHG disclosures
17 December 2025
On 28 October 2025, the ISSB (International Sustainability Standards Board) met to continue its discussions on greenhouse gas (GHG) emissions reporting requirements in connection with the prospective amendments to IFRS S2 (Climate-related Disclosures) on this matter
ESMA publishes the European common enforcement priorities for 2025 corporate reporting
17 December 2025
As it does every year, ESMA has published its recommendations for 2025 financial reporting, aimed at companies preparing their financial statements under IFRS, regardless of the sector in which they operate (industry, services, banking, insurance, etc.)
ISSB moves forward on targeted GHG disclosure amendments
2 December 2025
On 25 September 2025, the ISSB advanced its work on targeted amendments to IFRS S2 Climate-related disclosures, aiming to address practical challenges in reporting greenhouse gas (GHG) emissions
ISSB standards Jurisdictional adoption – consultation
2 December 2025
Thailand – The country’s Securities and Exchange Commission (SEC) launched a public consultation on draft regulations aimed at aligning listed companies’ sustainability disclosure requirements with IFRS S1 and IFRS S2 standards
Voluntary sustainability reporting by SMEs: EC recommendation to apply EFRAG’s VSME standard
29 October 2025
On 30 July 2025, the EC published a recommendation inviting non-listed SMEs and micro-enterprises wishing to voluntarily disclose sustainability information to adopt the VSME standard developed by EFRAG
EFRAG publishes initial state of play on first sustainability statements under ESRS
29 October 2025
On 23 July 2025, EFRAG published a State of Play 2025 report, offering a snapshot of the initial implementation of ESRS standards This report, covering the first year of mandatory CSRD implementation, is based on an analysis of 656 sustainability statements prepared under ESRS and published between 1 January and 20 April 2025
Using industry-based guidance when applying ISSB standards
29 October 2025
On 10 July 2025, the International Sustainability Standards Board (ISSB) has published educational material to assist preparers in applying industry-based guidance (SASB standards and the ISSB’s Industry-based Guidance on Implementing IFRS S2)
ESMA public statement on supervision of the first ESRS sustainability statements in the Omnibus environment
29 October 2025
On 20 June 2025, the European Securities and Markets Authority (ESMA) issued a public statement on the supervision of the first sustainability statements under European Sustainability Reporting Standards (ESRS) published by large public-interest entities with more than 500 employees for the 2024 reporting period
ISSB to consult on proposed amendments to SASB
22 August 2025
At its June 2025 meeting, the ISSB ratified proposed amendments to the nine of the twelve priority SASB standards, as well as targeted amendments to forty one further standards.
GRI 102 and IFRS S2 equivalence
22 August 2025
The Global Sustainability Standards Board (GSSB), in issuing a new climate standard (GRI 102), has granted equivalence to IFRS S2 Climate-related Disclosures for entities preparing disclosures of greenhouse gas (GHG) emissions under the new standard.