Author name: Thailand

This PDF introduces Do No Significant Harm (DNSH) and Minimum Social Safeguards (MSS) as essential criteria underpinning Thailand’s sustainable finance taxonomy. DNSH ensures that any activity advancing one environmental objective doesn’t significantly damage others (e.g., climate change, water, pollution, biodiversity). MSS requires adherence to international labor and human rights standards throughout taxonomy application.

The Thailand Taxonomy provides a framework to classify economic activities by environmental impact using a green–amber–red system. It defines six environmental objectives: climate change mitigation & adaptation, marine/water resource protection, circular economy, pollution control, and biodiversity restoration. It aims to guide sustainable finance and support Thailand’s transition to a low-carbon economy.