ASEAN CPA Secretariat

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Mar 4, 2026

Implementation Bulletin on Carbon Unit Transactions 

Sejak perdagangan karbon dimulai 2023, muncul isu akuntansi terkait unit karbon. DSAK IAI menerbitkan BI Volume 4 (2024) yang membahas pengakuan, penggunaan, penjualan, dan liabilitas emisi. Karena belum ada PSAK khusus, entitas merujuk standar relevan. BI bertujuan meningkatkan konsistensi dengan acuan IFRIC dan praktik lokal Indonesia.
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Feb 18, 2026

Guidance on ESG Metrics by Industry Group – Technology

This guidance outlines key ESG metrics tailored for the Technology group (e.g., electronic components sector), helping companies improve sustainability reporting. It includes indicator definitions aligned with global standards (e.g., GRI, SDGs) and sample performance tables to support consistent tracking.
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Feb 18, 2026

Guidance on ESG Metrics by Industry Group – Services

This guidance outlines key ESG metrics tailored for the services group (e.g., health care services sector, professional services sector and media & publishing sector), helping companies improve sustainability reporting. It includes indicator definitions aligned with global standards (e.g., GRI, SDGs) and sample performance tables to support consistent tracking.
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Feb 18, 2026

Guidance on ESG Metrics by Industry Group – Resources

This guidance outlines key ESG metrics tailored for the resources group (e.g., energy & utilities sector), helping companies improve sustainability reporting. It includes indicator definitions aligned with global standards (e.g., GRI, SDGs) and sample performance tables to support consistent tracking.
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Feb 18, 2026

Guidance on ESG Metrics by Industry Group – Property & Construction

This guidance outlines key ESG metrics tailored for the Property & Construction group (e.g., construction materials sector and property development sector), helping companies improve sustainability reporting. It includes indicator definitions aligned with global standards (e.g., GRI, SDGs) and sample performance tables to support consistent tracking.
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Feb 18, 2026

Guidance on ESG Metrics by Industry Group – Industrials

This guidance outlines key ESG metrics tailored for the Industrial group (e.g., automotive sector, petrochemicals & chemicals sector and steel & metal sector), helping companies improve sustainability reporting. It includes indicator definitions aligned with global standards (e.g., GRI, SDGs) and sample performance tables to support consistent tracking.
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Feb 18, 2026

Guidance on ESG Metrics by Industry Group – Financials

This guidance outlines key ESG metrics tailored for the financial group (e.g., banking sector, insurance sector), helping companies improve sustainability reporting. It includes indicator definitions aligned with global standards (e.g., GRI, SDGs) and sample performance tables to support consistent tracking.
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Feb 18, 2026

Guidance on ESG Metrics by Industry Group – Consumer Products

This guidance outlines key ESG metrics tailored for the Consumer Products group (e.g., fashion sector, home & office sector, personal & pharmaceuticals sector), helping companies improve sustainability reporting. It includes indicator definitions aligned with global standards (e.g., GRI, SDGs) and sample performance tables to support consistent tracking.
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Feb 18, 2026

ESG Practical Handbook for Thai SMEs: Opportunities in the Global Green Market

This Guide has been developed to assist Thai Small and Medium-sized Enterprises (SMEs) in effectively initiating and developing their business operations in line with Environmental, Social, and Governance (ESG) guidelines. The content covers the following key areas: 1) The Importance of ESG; 2) The Roadmap and Initial Steps for SMEs towards Sustainable Business; and 3) Practical Frameworks and Standards for ESG, including key performance indicators and disclosure requirements. Note: Available in Thai only.
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Feb 1, 2026

Guidance on ESG Metrics by Industry Group – Agro & Food Industry

This guidance provides key ESG metrics tailored for the Agribusiness and Food & Beverage industry, aiming to support listed companies in enhancing sustainability reporting and aligning with global standards. The document outlines a set of industry-specific ESG indicators covering environmental, social, and governance aspects. It also offers practical examples, data templates, and references to frameworks such as GRI and SDGs.
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Sep 20, 2025

Sustainability Reporting Guide for Listed Companies

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.
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