Your first mandatory climate disclosure is being written right now.
SET50 companies must file their first mandatory TSRS S2 climate disclosure for financial year 2026 — inside the 56-1 One Report, due roughly end of March 2027. The catch: the emissions and climate-risk data it reports on has to be captured during 2026. This year is the disclosure.
Who’s up first.
Direction confirmed across sources; the exact middle-phase split is being finalised by the SEC — SET50 FY2026 and SET100 FY2027 are firm. Verify the final notification on sec.or.th before treating later dates as fixed.
The reliefs that buy you room.
The relief is real — but it is relief on scope, not on timing. Limited assurance on Scope 1 & 2 still applies, and you cannot assure data you did not capture. The work that has to happen this year is the GHG inventory and the disclosure structure.
Inventory, disclosure, both languages.
We build the FY2026 GHG inventory (TGO CFO-grade, ISO 14064-1), draft the TSRS S2 climate disclosure to the standard’s structure, ready it for limited assurance, and produce the English edition that FTSE Russell scores in lockstep with your Thai filing. One accountable in-house bench — carbon, disclosure, and certified bilingual language — so nothing is lost in the handoffs.
TGO CFO / GHG inventory
Scope 1 & 2, assurance-ready — the number your S2 report stands on.
IFRS S2 One Report readiness
Gap-analyse now so year one is a build, not a scramble.
The English edition
Why your Thai filing satisfies the SEC but your English earns the FTSE score.
SET50, answered.
When is SET50’s first mandatory climate disclosure due?
What exactly must be disclosed in year one?
Do we need assurance on the emissions data?
We are SET100 but not SET50 — when do we start?
Why does the English edition matter for a climate disclosure?
Start the FY2026 inventory while the year is still open.
Book a scoping call or send your current reporting — a fixed quote back within one business hour, under NDA from the first email.
