ASEAN CPA Secretariat

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Thailand Taxonomy – Waste Management Sector

This document outlines Thailand’s sustainable taxonomy criteria for the waste management sector, focusing on activities like waste collection, treatment, recycling, and disposal. It promotes environmentally sound practices by classifying activities as green, amber, or red based on their contribution to climate and pollution goals. The aim is to guide investment towards sustainable waste infrastructure and circular economy practices.
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Thailand Taxonomy – Manufacturing Sector

This document likely applies Thailand’s sustainable finance taxonomy to the manufacturing and industrial sector, detailing criteria for classifying activities (e.g. heavy industry, chemicals, electronics) into green, amber, or red tiers. It probably sets thresholds for energy efficiency, emissions intensity, and pollution to guide sustainable investment.
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Thailand Taxonomy – Construction & Real Estate Sector

This guidance applies Thailand’s sustainable finance taxonomy to the construction and real estate sector, defining criteria for new builds, renovations, acquisitions, and installations. It uses an emissions-per-square-meter metric and sets thresholds aligned with green certification standards (e.g., TREES, LEED, EDGE). Activities are classified under a traffic-light system (green, amber, red) to steer investments toward environmentally sustainable projects.
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Thailand Taxonomy – Agriculture Sector

This document presents Thailand’s sustainable finance taxonomy for the agriculture sector. It classifies activities (e.g. crop, livestock, forestry) into green, amber, or red categories based on environmental impact, aiming to guide climate-aligned investment and policy.
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Thailand Taxonomy – Essential Criteria (Do No Significant Harm and Minimum Social Safeguards)

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.
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Thailand Taxonomy – Introduction conceptual framework and methodological approach

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.
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NDC Action Plan on Mitigation 2021 – 2030

The NDC Action Plan on Mitigation (B.E. 2564 – 2573, or 2021 – 2030) has been developed to serve as a framework for sectoral greenhouse gas mitigation efforts, aligning with the country’s Nationally Determined Contribution (NDC). The plan aims to achieve a greenhouse gas reduction target of 30 – 40 percent below the Business as Usual (BAU) scenario by the year 2030 (B.E. 2573). This will be accomplished through actions across five key sectors: Energy, Transport, Industrial Process and Product Use (IPPU), Waste and Industrial Wastewater Management, and Agriculture. Note: Available in Thai only.
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Feb 18, 2026

ESG Health Check

ESG Health Check is a free self-assessment tool by the Stock Exchange of Thailand. It helps companies evaluate their ESG practices, identify improvement areas, and prepare for sustainability reporting.
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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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