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Othello International · ESG Playbook Library · 2026

The FTSE 2026
Playbook Library

Field guides for SET-listed companies facing the 2026 FTSE Russell transition and IFRS S2 — a firm-wide playbook, plus a focused edition for each high-exposure sector.

From compliant · to scored
Start here · The playbook
The 2026 FTSE Russell Transition

Why the SET moved every listed company onto FTSE Russell methodology — how ESG is scored now, the disclosure gaps that cost points, and the readiness pathway from gap read to filed report.

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Guide · Disclosure Linguistics
The Bilingual Disclosure Handbook

Why the English version of your Thai ESG report decides its FTSE and CDP score — the EN↔TH terminology that must reconcile, the mistranslation traps, and the ISO 17100 + MQM QA that keeps both languages saying the same thing.

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Guide · Carbon & GHG
The CFO Handbook

Carbon Footprint for Organization — the ISO 14064-1 build method, the current TGO emission factors, the certification pathway, and how the verified Scope 1 & 2 number feeds 56-1, IFRS S2 and FTSE.

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Tool · Free self-assessment
FTSE 2026 Readiness Scorecard

Twelve questions, two minutes: an indicative FTSE-style readiness band (0–5) for your company, your priority gaps, and the playbook for your sector. Free.

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Tool · Free calculator
CFO / GHG Calculator

An indicative Scope 1 & 2 carbon footprint using Thailand's current TGO emission factors — editable, with a path to a verified CFO. Free.

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Tool · Bilingual glossary
The Thai↔English ESG Lexicon

A searchable, filterable glossary of 70+ sustainability and climate terms — English, Thai script and transliteration, with the meaning and the usage note that keeps your disclosure consistent. Free to use.

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Sector · Financials
Banks & Financial Institutions

Financed emissions, PCAF data quality and TPI Net-Zero Banking — the carbon in your loan book, not your branches.

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Sector · Resources
Energy & Resources

gCO₂/kWh, TPI Carbon Performance, methane and Scope 3 Category 11 — measured against an absolute pathway, not narrated.

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Sector · Property
Property & Construction

Embodied carbon, CRREM stranding risk, green-certified floor area and flood resilience — measured to the square metre.

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Sector · Industrials
Industrials

Per-tonne emissions intensity, SBTi sectoral pathways and CBAM exposure — tonnes of CO₂e, not statements.

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Sector · Agro & Food
Agro & Food

SBTi FLAG land targets, deforestation cut-offs, enteric and rice methane, and EUDR readiness — the carbon in your feed and your paddy.

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Sector · Consumer
Consumer & Commerce

The ~90% of a retailer's footprint that sits in Scope 3 — purchased goods, supplier engagement and packaging circularity.

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Sector · Technology
Technology & Telecom

Renewable-electricity vintage, data-centre PUE, use-phase Scope 3 and e-waste — the numbers that decide a tech score.

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Sector · Insurance
Insurance

Climate priced on both sides of the balance sheet — PCAF investment and underwriting emissions, plus physical risk in every policy you write.

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Sector · Finance
Finance & Securities

Asset managers, securities and consumer finance — financed emissions in the book, stewardship, financial inclusion and PDPA, not carbon in your office.

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Sector · Consumer Products
Consumer Products

Personal care, household, F&B and fashion — the Scope 3 in ingredients, packaging and deforestation-exposed commodities, three tiers up the chain.

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Sector · Transport
Transportation & Logistics

Emissions per tonne-km and passenger-km, SAF, IMO CII and airport Scope 3 — the fuel in your tanks is your strategy.

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Sector · Tourism
Tourism & Hospitality

Energy and water per room-night, green-certified %, coastal climate risk and F&B Scope 3 — measurement discipline over mission statements.

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Sector · Healthcare
Healthcare

Scope 3 procurement, anaesthetic-gas emissions, clinical waste — and an unusually heavy Social pillar (patient safety, PDPA).

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Reporting Year 2026

Not sure where your disclosure stands?

Send us your latest report. We’ll return an indicative FTSE gap read calibrated to your sector — within the hour, under NDA.