Technical Guidances

Disclosure and action roadmap to build on TCFD-aligned disclosures to comply with IFRS S2.

This guide, developed by the Stock Exchange of Thailand (SET), aims to support listed companies in integrating sustainability into their business practices through the application of ESG (Environmental, Social, and Governance) principles. It serves as a practical tool to enhance sustainability performance and disclosure, aligned with global standards such as GRI, TCFD, and IFRS Sustainability Disclosure Standards. Structured in three parts, the guide covers:

1) Foundational ESG concepts and relevance to Thai and global contexts.
2) Step-by-step approaches and tools for ESG implementation.
3) Practical guidance on sustainability reporting and stakeholder communication.

Illustrate on how applying the IFRS S1 and IFRS S2requirements concurrently with the GRI Standards.