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’s project on enhancing the SASB standards: update following the recent exposure draft public consultation
27 April 2026
The recent responses to the International Sustainability Standards Board’s (ISSB) public consultation on the exposure draft Proposed Amendments to the SASB Standards were discussed at the February 2026 Board’s meeting
ISSB’s standards jurisdictional update
27 April 2026
Australia – The first wave of large Australian companies (Group 1) has begun publishing their first AASB S2 aligned reports, following the start of the mandatory climate related disclosure regime from reporting periods beginning on or after 1 January 2025. It is reminded that AASB S2 is directly based on ISSB’s IFRS S2, with minimum variations
Publication of two Forvis Mazars’ guides on the revised CSRD
27 April 2026
Following the publication in the OJEU of the “Content” Directive, which amends the CSRD, Forvis Mazars has published two new guides
ISSB announced amendments to greenhouse gas emissions disclosures
17 March 2026
On 17 December 2025, the International Sustainability Standards Board (ISSB) issued amendments to IFRS S2 – Climate-related Disclosures, titled “Amendments to Greenhouse Gas Emissions Disclosures”. These changes respond to challenges and practical difficulties entities faced when applying the original standard, particularly in meeting certain disclosure requirements with respect to GHG emissions reporting (especially for financed emissions and jurisdiction-specific reporting obligations).
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 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
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
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