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.
IFRS Foundation e-learning modules
22 August 2025
The IFRS Foundation has released a series of four e-learning modules to help those getting started with sustainability reporting to build a foundational understanding of IFRS S1 and IFRS S2.
Jurisdictional adoption – profiles and snapshots
22 August 2025
The IFRS Foundation has published details of the adoption of the IFRS Sustainability Disclosure Standards in thirty three jurisdictions
IFRS Foundation Guidance – transition plan disclosures
22 August 2025
The IFRS Foundation has published guidance on disclosing information about transition plans.
Jurisdictional adoption – consultation
ISSB Guidance on Greenhouse Gas disclosures under IFRS S2
22 July 2025
The ISSB has published guidance on Greenhouse Gas Emissions disclosure requirements when applying IFRS S2 Climate-related disclosures.
Jurisdictional adoption update for Canada
Although the Canadian Sustainability Standards Board (CSSB) issued sustainability reporting standards, aligned with ISSB standards, in late 2024, on 23 April 2025 the Canadian Securities Administrators (CSA) has paused its work on the development of a mandatory climate related disclosure rule.
IFRS Foundation and TNFD collaboration
The IFRS Foundation and the Taskforce on Nature-related Financial Disclosures (TNFD) have committed to collaborate on building the TNFD recommendations into the development of future ISSB standards.
ISSB Exposure Draft – Targeted amendments to IFRS S2
The International Sustainability Standards Board (ISSB) has issued an exposure draft setting out proposed amendments to reliefs in IFRS S2 Climate Related Disclosures relating to greenhouse gas (GHG) emissions disclosures.
The PSF publishes report on the revision of the Climate and Environmental Delegated Acts of the European Taxonomy
On 1 April 2025, the European Platform on Sustainable Finance (PSF) published a report on the review of the Climate and Environmental Delegated Acts, which list the activities eligible for the climate and environmental objectives of the European Taxonomy, along with the associated technical screening criteria.
Voluntary sustainability reporting standards
On 17 December 2024, EFRAG released its technical advice on the voluntary sustainability reporting standard for non-listed SMEs and micro-enterprises (the ‘VSME standard’). This standard was developed at the request of the European Commission to meet the special needs of smaller entities that are not subject to the CSRD but would like to publish sustainability information on a voluntary basis.