Rising sustainable-finance activity drives stronger ESG reporting in Thailand

Regulatory shifts have prompted firms to upgrade ESG systems and oversight.

Thai organisations are strengthening ESG reporting and data systems in response to new disclosure rules and expanding sustainable-finance frameworks, according to Deloitte’s latest report on ESG policy and regulatory developments in Thailand. 

The report found that companies are working to enhance governance structures, improve data quality and increase supply-chain visibility to meet emerging requirements.

Deloitte reported increased issuance of green bonds, sustainability-linked bonds and digital sustainability tokens, which are directing private capital to environmental and social projects. The SET Carbon Platform was highlighted as a tool that streamlines emissions reporting and assists small and medium-sized enterprises in preparing data for sustainability-linked financing.

Regulators including the Stock Exchange of Thailand (SET), the Securities and Exchange Commission and the Bank of Thailand are introducing policies covering carbon taxation, emissions trading and sustainability bond issuance. 

The report advised companies to build ESG capabilities, reinforce supply-chain due diligence and apply ESG criteria consistently across investment decisions. Deloitte added that firms that improve data credibility and align early with evolving rules will be better positioned to access sustainable-finance instruments and comply with regulatory expectations.