Thailand SEC / SET
Nine SEC Thailand notifications aligning listed-company disclosure with IFRS S1/S2 (in force 26 Oct 2026)
Topic : ESG disclosure · Level : National
Today
9 SEC notifications effective 26 Oct 2026. SET50 apply IFRS S1/S2 from 2027, first report 2028. Scope 3 relief in first 5 years.
Summary
Thailand's SEC issued nine notifications, effective 26 Oct 2026, to align listed company reporting with IFRS S1/S2. SET50 companies apply from 2027 (report in 2028), SET100 from 2028, all SET from 2029, mai from 2030. Climate comes first; Scope 3 is eased early.
Who is concerned
- Turnover
- not specified (index membership: SET50, SET100)
- Employees
- non précisé
- Listed company
- cotées seulement
- Sectors
- All sectors
- Triggering activities
- SET50 constituent (Dec 2026 review)
- SET or mai listing (later phases)
- Extraterritorial reach
- No
Scope 3 eased in early years; later value-chain data requests reach overseas suppliers.
- Examples
- SET50 petrochemical group
- Thai auto parts maker with Chinese inputs
- SET-listed food exporter
What the law requires
- Disclose climate information under IFRS S2 in the 56-1 One Report per phase
- Report Scope 1-2 GHG emissions verified by an assurance provider
- Extend to Scope 3 after transition relief (5 years in Sep 2025 draft)
Penalties
SEC Act s.56 filing duty; SEC fines late filers, e.g. THB87,900 for a late 56-1 One Report, same for CEO (TAPAC, Jun 2026).
What this changes for a supplier in China
Thai SET50 firms prepare climate data from 2027. Chinese suppliers will see Scope 3 requests once early-year relief ends.
Expected evidence
- Scope 1-2 GHG inventory
- Product carbon footprint data
- Energy source records
Tiers : Tier 1