Since FY2022, the sustainability content of the แบบ 56-1 One Report has moved from a nice-to-have appendix to the core of how Thai listed companies are judged on ESG. Regulators, investors and — from 2026 — the FTSE Russell ESG Scores all read this section closely. This guide explains exactly what belongs in the ESG section of the 56-1 One Report, the frameworks behind it, and why its English-language quality now directly affects your rating.
Where ESG sits in the 56-1 One Report
The 56-1 One Report consolidated the former Form 56-1 and annual report (56-2) into a single document (effective FY2021), integrating business, financial and sustainability information. Sustainability is not a separate brochure — it is a dedicated section of the One Report itself, sitting alongside the business overview, risk factors, corporate governance and financial statements. That integration is deliberate: it signals that ESG performance is part of how the company creates value.
Since FY2022, the sustainability content of the 56-1 One Report has moved from a nice-to-have appendix to the core of how Thai listed companies are judged on ESG.
56-1 One Report ESG Section: What to Disclose (2026 Guide)What the ESG section must cover
- Sustainability policy and governance — how the board oversees sustainability and embeds it in strategy.
- การประเมินสาระสำคัญ — the material sustainability topics and how they were identified. A structured double materiality assessment is the defensible way to do this.
- Environmental performance — including greenhouse gas emissions (Scope 1, 2 and increasingly Scope 3), energy, water and waste, with targets.
- Social performance — human rights, labour practices, occupational health and safety, community engagement and supply-chain management.
- Governance and business ethics — anti-corruption, risk management, and data and cyber governance.
- Targets and progress — quantified goals and year-on-year performance against them.
Thailand’s integrated annual + sustainability filing to the SEC.
Where FTSE/ISSB-relevant disclosure lives — read in English by raters.
A compliant Thai One Report satisfies the SEC; the ฉบับภาษาอังกฤษ earns the score.
The frameworks behind the section
Strong 56-1 ESG sections are not free-form. They draw on recognised frameworks so that disclosure is comparable and credible — most commonly GRI, SASB, the TCFD recommendations, and, increasingly, IFRS S1 and S2. Aligning to these frameworks is also what makes your disclosure legible to the FTSE Russell model and to global investors.
The English edition and the deadline
Two practical constraints shape the section. First, SET- and mai-listed companies must file the One Report within three months of fiscal year-end, in Thai. An English edition is not a general filing requirement, but it is the version international investors and FTSE Russell read. Second — and this is the part many issuers underestimate — the English version is the one global investors and rating providers actually use. A rushed or literal translation of the ESG section undermines an otherwise strong sustainability programme. This is why disclosure-grade annual report and 56-1 translation matters as much as the underlying data.
Why the ESG section now drives your rating
From 2026 the SET replaces its questionnaire-based SET ESG Ratings with FTSE Russell ESG Scores, which are calculated only from publicly disclosed information. For most Thai companies, the single richest source of that public information is the ESG section of the 56-1 One Report. In effect, this section has become a scored document: what you disclose here, and how clearly it reads in English, shapes your global ESG score.
How to prepare a stronger ESG section
- Start from a current double materiality assessment so the section covers the topics that matter to value and to stakeholders.
- Map your disclosure against GRI, IFRS S2 and the FTSE Russell indicators to find and close gaps.
- Build a defensible GHG inventory and quantify targets — narrative without numbers scores poorly.
- Plan the bilingual production early; treat the English ESG section as a scored deliverable, not a final-week translation.
Frequently asked questions
Is the ESG section of the 56-1 One Report mandatory? Yes. Sustainability disclosure is a required part of the One Report for SET- and mai-listed companies, and its depth is rising as IFRS S1/S2 phase in.
Does the ESG section need to be in English? The One Report is filed in Thai and English, and the English ESG section is what international investors and the FTSE Russell rating model read — so its quality is material.
Which frameworks should we follow? Most Thai issuers align to GRI and the TCFD/IFRS S2 structure, with SASB used for sector-specific metrics. Consistency year-on-year matters as much as the choice of framework.
Make your 56-1 ESG section count
Othello International pairs งานที่ปรึกษา ESG with disclosure-grade bilingual translation, so the ESG section of your 56-1 One Report is both substantively strong and clearly written in English. Talk to our team about your next reporting cycle.
Related ESG guides
- IFRS S1 and S2 in Thailand: What SET-Listed Companies Must Disclose (2026)
- SET ESG Ratings Explained (2026): Criteria, Results, and the Shift to FTSE Russell
- Scope 1, 2 & 3 GHG Inventory for Thai Companies (TGO-Aligned)
- Double Materiality Assessment, Explained for Thai Issuers
- SET Moves to FTSE Russell ESG Scores in 2026: What SET-Listed Boards Must Do
Related Othello services
📘 Free resource: ดูรายละเอียด The FTSE 2026 Playbook Library — Othello’s ESG disclosure playbook plus focused editions for Thai banks, energy, property, healthcare, technology and more.
Related Othello services: sustainability report translation · corporate filing translation.
Related services from Othello International
Othello International is a Bangkok-based bilingual (EN↔TH) technical translation and ESG advisory firm. Related specialist services:
- 56-1 One Report translation — the SET integrated disclosure
- ESG disclosure translation — IFRS S2, GRI, FTSE-ready
- materiality assessment — double-materiality, rater-ready
- ESG ratings submissions — FTSE, MSCI, S&P, SET
See what your English disclosure is scoring
From 2026 FTSE Russell scores SET-listed companies from public English disclosure — no questionnaire. Run the free Gap Audit and find the points you are leaving on the table.
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A free Gap Audit maps your published English disclosure against FTSE Russell’s 14 themes — and shows exactly which gaps are quietly costing you points, index inclusion and investor attention.
