{"id":11750,"date":"2025-02-20T12:41:47","date_gmt":"2025-02-20T12:41:47","guid":{"rendered":"https:\/\/www.othellointernational.com\/?page_id=11750"},"modified":"2026-05-25T01:15:25","modified_gmt":"2026-05-25T01:15:25","slug":"esg-reporting-translation","status":"publish","type":"page","link":"https:\/\/www.othellointernational.com\/th\/technical-translation\/esg-reporting-translation\/","title":{"rendered":"IFRS S2 \/ TCFD Disclosure"},"content":{"rendered":"<!-- ===================================================================\n     OTHELLO INTERNATIONAL \u2014 IFRS S2 \/ TCFD CLIMATE DISCLOSURE\n     URL target: \/esg-advisory\/climate-ifrs-s2\/\n     2026 mandatory \u00b7 IFRS Foundation certified \u00b7 ISO 14064 Lead Auditor\n   =================================================================== -->\n\n<style>\n@import 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1fr;gap:14px;padding:7px 0;align-items:center}\n.oth-s2 .mc-event .me-y{font-family:var(--d);font-style:italic;font-size:18px;color:var(--r);font-weight:600;letter-spacing:-.01em;line-height:1}\n.oth-s2 .mc-event .me-y.now{color:var(--w);background:var(--r);padding:4px 8px;border-radius:2px;font-size:14px;font-style:normal;font-family:var(--m);font-weight:700;letter-spacing:.04em;text-align:center}\n.oth-s2 .mc-event .me-desc{font-family:var(--m);font-size:10.5px;color:var(--w1);letter-spacing:.02em;line-height:1.4}\n.oth-s2 .mc-event .me-desc b{color:var(--w);font-weight:600}\n.oth-s2 .mandate-card .mc-body{font-size:13.5px;line-height:1.6;color:var(--w1)}\n.oth-s2 .mandate-card .mc-body strong{color:var(--w);font-weight:600}\n.oth-s2 .mandate-card .mc-body em{font-family:var(--d);font-style:italic;color:var(--r);font-weight:500}\n\n\/* ============ TRUST STRIP ============ *\/\n.oth-s2 .trust{padding:56px 0;background:var(--k1);border-top:1px solid var(--line);border-bottom:1px solid 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.oth-s2 .creds{grid-template-columns:1fr}\n}\n<\/style>\n\n<div class=\"oth-s2\">\n\n<!-- STATUS STRIP -->\n<div class=\"strip\">\n  <div class=\"wrap\"><div class=\"strip-row\">\n    <div class=\"l\"><span class=\"strip-dot\"><\/span>\u2605 IFRS S2 \u00b7 TCFD \u00b7 CLIMATE DISCLOSURE \u00b7 2026 SET-LISTED MANDATE<\/div>\n    <div class=\"r\">IFRS Foundation S1\/S2 certified \u00b7 ISO 14064 Lead \u00b7 <b>NDA \u0e15\u0e31\u0e49\u0e07\u0e41\u0e15\u0e48\u0e2d\u0e35\u0e40\u0e21\u0e25\u0e09\u0e1a\u0e31\u0e1a\u0e41\u0e23\u0e01<\/b><\/div>\n  <\/div><\/div>\n<\/div>\n\n<!-- BREADCRUMB -->\n<div class=\"crumb\">\n  <div class=\"wrap\">\n    <a href=\"\/th\/\">\u0e42\u0e2d\u0e40\u0e17\u0e25\u0e42\u0e25\u0e48<\/a>\n    <span class=\"sep\">\u2192<\/span>\n    <a href=\"\/th\/esg-advisory\/\">\u0e17\u0e35\u0e48\u0e1b\u0e23\u0e36\u0e01\u0e29\u0e32\u0e14\u0e49\u0e32\u0e19 ESG<\/a>\n    <span class=\"sep\">\u2192<\/span>\n    <a href=\"#\">\u0e2a\u0e20\u0e32\u0e1e\u0e20\u0e39\u0e21\u0e34\u0e2d\u0e32\u0e01\u0e32\u0e28\u0e41\u0e25\u0e30\u0e04\u0e32\u0e23\u0e4c\u0e1a\u0e2d\u0e19<\/a>\n    <span class=\"sep\">\/<\/span>\n    <span class=\"here\">IFRS S2 \u00b7 TCFD Disclosure<\/span>\n  <\/div>\n<\/div>\n\n<!-- ============ HERO ============ -->\n<section class=\"hero\">\n  <div class=\"wrap\"><div class=\"hero-inner\">\n    <div class=\"hero-tag\"><span class=\"dot\"><\/span>\u2605 2026 MANDATORY \u00b7 ISSB STANDARD \u00b7 SET-LISTED COMPANIES<\/div>\n    <h1><em>\u0e01\u0e32\u0e23\u0e40\u0e1b\u0e34\u0e14\u0e40\u0e1c\u0e22\u0e02\u0e49\u0e2d\u0e21\u0e39\u0e25\u0e14\u0e49\u0e32\u0e19\u0e2a\u0e20\u0e32\u0e1e\u0e20\u0e39\u0e21\u0e34\u0e2d\u0e32\u0e01\u0e32\u0e28\u0e15\u0e32\u0e21<\/em> &amp; TCFD climate disclosure.<\/h1>\n    <div class=\"hero-grid\">\n      <div class=\"hero-left\">\n        <p>\u0e01\u0e23\u0e30\u0e1a\u0e27\u0e19\u0e01\u0e32\u0e23\u0e23\u0e31\u0e1a\u0e23\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e01\u0e23\u0e13\u0e4c\u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23\u0e02\u0e2d\u0e07 <strong>IFRS S2 Climate-related Disclosures<\/strong> standard becomes the global baseline for institutional climate reporting \u2014 and the Thai SEC is moving toward mandatory adoption for SET-listed companies from <em>2026 reporting cycles forward<\/em>. Othello&#8217;s bench holds <strong>IFRS Foundation S1\/S2 certification<\/strong> and the methodology stack to deliver the disclosure end-to-end. <span class=\"th\">\u0e01\u0e32\u0e23\u0e40\u0e1b\u0e34\u0e14\u0e40\u0e1c\u0e22\u0e02\u0e49\u0e2d\u0e21\u0e39\u0e25\u0e14\u0e49\u0e32\u0e19\u0e2a\u0e20\u0e32\u0e1e\u0e20\u0e39\u0e21\u0e34\u0e2d\u0e32\u0e01\u0e32\u0e28 IFRS S2<\/span><\/p>\n        <div class=\"hs-grid\">\n          <div class=\"hs\">\n            <div class=\"ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polyline points=\"12 6 12 12 16 14\"\/><\/svg><\/div>\n            <div class=\"lb\">Mandate from<\/div>\n            <div class=\"v\">2026<\/div>\n            <div class=\"sb\">Thai SEC \u00b7 SET-listed<\/div>\n          <\/div>\n          <div class=\"hs\">\n            <div class=\"ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 2L4 6v6c0 5 3.5 9.5 8 10 4.5-.5 8-5 8-10V6l-8-4z\"\/><path d=\"M9 12l2 2 4-4\"\/><\/svg><\/div>\n            <div class=\"lb\">IFRS Foundation<\/div>\n            <div class=\"v\">S1<span class=\"sm\">\/<\/span>S2<\/div>\n            <div class=\"sb\">Certified \u00b7 2025<\/div>\n          <\/div>\n          <div class=\"hs\">\n            <div class=\"ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18M7 14l4-4 4 4 5-5\"\/><\/svg><\/div>\n            <div class=\"lb\">Pillars<\/div>\n            <div class=\"v\">4<\/div>\n            <div class=\"sb\">Gov \u00b7 Strat \u00b7 Risk \u00b7 Metrics<\/div>\n          <\/div>\n          <div class=\"hs\">\n            <div class=\"ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 12h6m6 0h6M9 6l-6 6 6 6m6-12l6 6-6 6\"\/><\/svg><\/div>\n            <div class=\"lb\">\u0e2a\u0e2d\u0e07\u0e20\u0e32\u0e29\u0e32<\/div>\n            <div class=\"v\">\u0e20\u0e32\u0e29\u0e32\u0e44\u0e17\u0e22<span class=\"sm\">\u2194<\/span>EN<\/div>\n            <div class=\"sb\">Advisory + delivery<\/div>\n          <\/div>\n        <\/div>\n        <div class=\"hctas\">\n          <a href=\"\/th\/contact\/\" class=\"btn btn-primary\">Request Engagement<\/a>\n          <a href=\"#pillars\" class=\"btn btn-outline\">4 IFRS S2 Pillars<\/a>\n        <\/div>\n      <\/div>\n      <div>\n        <div class=\"mandate-card\">\n          <div class=\"mc-lb\">\u2605 THE 2026 MANDATE<\/div>\n          <div class=\"mc-big\">868<span class=\"pt\">.<\/span><\/div>\n          <div class=\"mc-sub\">SET-listed companies under <b>IFRS S2-aligned<\/b> disclosure expectation<\/div>\n          <div class=\"mc-timeline\">\n            <div class=\"mc-event\"><div class=\"me-y\">2017<\/div><div class=\"me-desc\"><b>TCFD recommendations<\/b> published \u00b7 Bloomberg \/ FSB<\/div><\/div>\n            <div class=\"mc-event\"><div class=\"me-y\">2023<\/div><div class=\"me-desc\"><b>IFRS S2 standard finalized<\/b> \u00b7 June 2023 \u00b7 ISSB<\/div><\/div>\n            <div class=\"mc-event\"><div class=\"me-y\">2024<\/div><div class=\"me-desc\"><b>Early adopters effective<\/b> \u00b7 1 January 2024<\/div><\/div>\n            <div class=\"mc-event\"><div class=\"me-y\">2025<\/div><div class=\"me-desc\"><b>IFRS absorbs TCFD monitoring<\/b> \u00b7 IFRS S2 replaces TCFD<\/div><\/div>\n            <div class=\"mc-event\"><div class=\"me-y now\">2026<\/div><div class=\"me-desc\"><b>Thai SEC mandate<\/b> \u00b7 SET-listed alignment expected<\/div><\/div>\n          <\/div>\n          <div class=\"mc-body\">From 2026, SET-listed companies face <strong>IFRS S2-aligned climate disclosure<\/strong> in their 56-1 One Report \u2014 and FTSE Russell, MSCI, CDP, and other ratings agencies score against the same standard. <em>The disclosure is the rating input.<\/em><\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div><\/div>\n<\/section>\n\n<!-- ============ TRUST STRIP (in-house credentials) ============ -->\n<section class=\"trust\">\n  <div class=\"wrap\">\n    <div class=\"trust-head\">\n      <div class=\"trust-lb\">In-house credentials<\/div>\n      <div class=\"trust-h\">Five climate-disclosure credentials. <em>All in-house<\/em>, no subcontracted verifiers.<\/div>\n    <\/div>\n    <div class=\"creds\">\n      <div class=\"cred featured\">\n        <div class=\"cr-ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><circle cx=\"12\" cy=\"12\" r=\"6\"\/><circle cx=\"12\" cy=\"12\" r=\"2\"\/><\/svg><\/div>\n        <div class=\"cr-name\">IFRS <em>S1\/S2<\/em><\/div>\n        <div class=\"cr-by\">IFRS Foundation \u00b7 2568<\/div>\n      <\/div>\n      <div class=\"cred\">\n        <div class=\"cr-ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M3 6h18M3 12h18M3 18h18M9 6v12M15 6v12\"\/><\/svg><\/div>\n        <div class=\"cr-name\">ISO <em>14064<\/em><\/div>\n        <div class=\"cr-by\">Lead Auditor \u00b7 CQI\/IRCA<\/div>\n      <\/div>\n      <div class=\"cred\">\n        <div class=\"cr-ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M3 9l9-7 9 7v11a2 2 0 01-2 2H5a2 2 0 01-2-2V9z\"\/><polyline points=\"9 22 9 12 15 12 15 22\"\/><\/svg><\/div>\n        <div class=\"cr-name\">\u0e2b\u0e19\u0e48\u0e27\u0e22\u0e07\u0e32\u0e19\u0e41\u0e2b\u0e48\u0e07\u0e0a\u0e32\u0e15\u0e34\nTGO <em>CFO\/CFP<\/em><\/div>\n        <div class=\"cr-by\">\u0e01\u0e4a\u0e32\u0e0b\u0e40\u0e23\u0e37\u0e2d\u0e19\u0e01\u0e23\u0e30\u0e08\u0e01\u0e02\u0e2d\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22 \u00b7 2563<\/div>\n      <\/div>\n      <div class=\"cred\">\n        <div class=\"cr-ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><circle cx=\"12\" cy=\"8\" r=\"6\"\/><path d=\"M9 13.5L7 22l5-3 5 3-2-8.5\"\/><\/svg><\/div>\n        <div class=\"cr-name\">AA1000<em>AS<\/em><\/div>\n        <div class=\"cr-by\">ACSAP \u00b7 Gold Standard<\/div>\n      <\/div>\n      <div class=\"cred\">\n        <div class=\"cr-ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M4 19V5l8 7-8 7zM12 19V5l8 7-8 7z\"\/><\/svg><\/div>\n        <div class=\"cr-name\">GRI <em>2021<\/em><\/div>\n        <div class=\"cr-by\">\u0e27\u0e34\u0e17\u0e22\u0e32\u0e01\u0e23\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e23\u0e31\u0e1a\u0e23\u0e2d\u0e07<\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<style>\n\/* ============ 4 IFRS S2 PILLARS ============ *\/\n.oth-s2 .pillars{padding:110px 0;background:var(--k);position:relative;border-top:1px solid var(--line)}\n.oth-s2 .pillar{margin-bottom:32px;background:var(--k1);border:1px solid var(--line);overflow:hidden;position:relative;display:grid;grid-template-columns:240px 1fr;gap:0}\n.oth-s2 .pillar:last-child{margin-bottom:0}\n.oth-s2 .pillar::before{content:\"\";position:absolute;top:0;left:0;width:4px;height:100%;background:var(--r)}\n.oth-s2 .pillar .pl-mark{background:linear-gradient(135deg,var(--k3) 0%,var(--k2) 100%);padding:36px 28px;border-right:1px solid var(--line);display:flex;flex-direction:column;justify-content:center;position:relative}\n.oth-s2 .pillar .pl-num{font-family:var(--d);font-style:italic;font-size:80px;font-weight:500;color:var(--r);letter-spacing:-.04em;line-height:.85;margin-bottom:16px}\n.oth-s2 .pillar .pl-ic{width:42px;height:42px;color:var(--r);margin-bottom:14px;border:1.5px solid var(--r);border-radius:6px;padding:8px;background:var(--k);align-self:flex-start}\n.oth-s2 .pillar .pl-ic svg{width:100%;height:100%}\n.oth-s2 .pillar .pl-tag{font-family:var(--m);font-size:9.5px;letter-spacing:.14em;color:var(--r);font-weight:700;text-transform:uppercase;margin-bottom:8px}\n.oth-s2 .pillar .pl-title{font-family:var(--d);font-size:24px;font-weight:600;color:var(--w);line-height:1.15;letter-spacing:-.015em}\n.oth-s2 .pillar .pl-title em{font-style:italic;color:var(--r);font-weight:500}\n.oth-s2 .pillar .pl-content{padding:32px 36px 32px}\n.oth-s2 .pillar .pl-citation{font-family:var(--m);font-size:10px;letter-spacing:.08em;color:var(--w3);text-transform:uppercase;margin-bottom:18px;padding-bottom:16px;border-bottom:1px solid var(--line)}\n.oth-s2 .pillar .pl-citation b{color:var(--r);font-weight:600}\n.oth-s2 .pillar p{font-size:14.5px;line-height:1.7;color:var(--w1);margin:0 0 16px}\n.oth-s2 .pillar p strong{color:var(--w);font-weight:600}\n.oth-s2 .pillar p em{font-family:var(--d);font-style:italic;color:var(--r);font-weight:500}\n\n\/* sub-disclosures grid *\/\n.oth-s2 .pl-subs{display:grid;grid-template-columns:1fr 1fr;gap:8px 24px;margin-top:14px;padding-top:14px;border-top:1px dashed var(--line)}\n.oth-s2 .pl-subs h5{grid-column:1 \/ -1;font-family:var(--m);font-size:10px;letter-spacing:.14em;color:var(--r);text-transform:uppercase;font-weight:700;margin:0 0 4px}\n.oth-s2 .pl-subs .sub{font-size:12.5px;color:var(--w1);padding:4px 0 4px 18px;position:relative;line-height:1.45}\n.oth-s2 .pl-subs .sub::before{content:\"\u2192\";position:absolute;left:0;color:var(--r);font-weight:700;font-size:11px}\n.oth-s2 .pl-subs .sub b{color:var(--w);font-weight:600}\n\n\/* what othello delivers per pillar *\/\n.oth-s2 .pl-deliver{margin-top:16px;padding:16px 18px;background:var(--k);border:1px solid var(--line);border-left:3px solid var(--r);border-radius:0;position:relative}\n.oth-s2 .pl-deliver .pld-head{font-family:var(--m);font-size:10px;letter-spacing:.14em;color:var(--r);text-transform:uppercase;font-weight:700;margin-bottom:6px;display:flex;align-items:center;gap:8px}\n.oth-s2 .pl-deliver .pld-head::before{content:\"\u2605\";color:var(--r);font-size:11px}\n.oth-s2 .pl-deliver .pld-body{font-size:13px;line-height:1.6;color:var(--w1);margin:0}\n.oth-s2 .pl-deliver .pld-body b{color:var(--w);font-weight:600}\n\n\/* ============ TCFD TO IFRS S2 MIGRATION ============ *\/\n.oth-s2 .migration{padding:110px 0;background:var(--k1);position:relative;border-top:1px solid var(--line)}\n.oth-s2 .mig-grid{display:grid;grid-template-columns:1fr 1fr;gap:1px;background:var(--line);border:1px solid var(--line);position:relative}\n.oth-s2 .mig-col{background:var(--k);padding:40px 36px;position:relative}\n.oth-s2 .mig-col.from{background:var(--k1)}\n.oth-s2 .mig-col.to{background:linear-gradient(135deg,var(--k3) 0%,var(--k1) 100%)}\n.oth-s2 .mig-col.to::before{content:\"\";position:absolute;top:0;left:0;width:100%;height:3px;background:var(--r)}\n.oth-s2 .mig-hd{margin-bottom:22px;padding-bottom:18px;border-bottom:1px solid var(--line)}\n.oth-s2 .mig-tag{display:inline-block;font-family:var(--m);font-size:10px;letter-spacing:.14em;text-transform:uppercase;font-weight:600;padding:5px 12px;border-radius:2px;margin-bottom:14px}\n.oth-s2 .mig-tag.old{background:rgba(255,255,255,.06);color:var(--w3);border:1px solid var(--w4)}\n.oth-s2 .mig-tag.new{background:var(--r);color:var(--w)}\n.oth-s2 .mig-hd h3{font-family:var(--d);font-size:28px;font-weight:600;color:var(--w);line-height:1.15;letter-spacing:-.015em;margin:0 0 6px}\n.oth-s2 .mig-col.from h3{color:var(--w2)}\n.oth-s2 .mig-hd h3 em{font-style:italic;font-weight:500}\n.oth-s2 .mig-col.to h3 em{color:var(--r)}\n.oth-s2 .mig-hd .mig-sub{font-family:var(--m);font-size:11px;color:var(--w3);letter-spacing:.06em}\n.oth-s2 .mig-row{display:grid;grid-template-columns:1fr;gap:6px;padding:14px 0;border-bottom:1px solid var(--line)}\n.oth-s2 .mig-row:last-child{border-bottom:0}\n.oth-s2 .mig-row .mr-key{font-family:var(--m);font-size:10px;letter-spacing:.14em;text-transform:uppercase;color:var(--r);font-weight:700}\n.oth-s2 .mig-col.from .mr-key{color:var(--w3)}\n.oth-s2 .mig-row .mr-val{font-size:14px;line-height:1.45;color:var(--w1)}\n.oth-s2 .mig-col.from .mr-val{color:var(--w3)}\n.oth-s2 .mig-col.to .mr-val{color:var(--w)}\n.oth-s2 .mig-col.to .mr-val em{font-family:var(--d);font-style:italic;color:var(--r);font-weight:500}\n.oth-s2 .mig-row .mr-val b{color:var(--w);font-weight:600}\n\n.oth-s2 .mig-foot{margin-top:32px;padding:24px 28px;background:var(--k);border:1px solid var(--line);border-left:4px solid var(--r)}\n.oth-s2 .mig-foot .mf-head{font-family:var(--m);font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--r);font-weight:700;margin-bottom:8px}\n.oth-s2 .mig-foot .mf-body{font-size:14px;line-height:1.65;color:var(--w1);margin:0}\n.oth-s2 .mig-foot .mf-body strong{color:var(--w);font-weight:600}\n.oth-s2 .mig-foot .mf-body em{font-family:var(--d);font-style:italic;color:var(--r);font-weight:500}\n\n@media (max-width:1024px){\n  .oth-s2 .pillar{grid-template-columns:1fr}\n  .oth-s2 .pillar .pl-mark{border-right:0;border-bottom:1px solid var(--line);padding:24px 28px;flex-direction:row;align-items:center;gap:20px}\n  .oth-s2 .pillar .pl-num{font-size:56px;margin-bottom:0}\n  .oth-s2 .pillar .pl-ic{margin-bottom:0}\n  .oth-s2 .pillar .pl-content{padding:28px 28px}\n  .oth-s2 .pl-subs{grid-template-columns:1fr}\n  .oth-s2 .mig-grid{grid-template-columns:1fr}\n}\n<\/style>\n\n<div id=\"pillars\"><\/div>\n\n<!-- ============ 4 IFRS S2 PILLARS ============ -->\n<section class=\"pillars\">\n  <div class=\"wrap\">\n    <div class=\"section-head\">\n      <div class=\"eyebrow\">Standard architecture<\/div>\n      <h2 class=\"title\">IFRS S2 \u2014 <em>the four-pillar structure.<\/em><\/h2>\n      <p class=\"lead\">The IFRS S2 standard is built on <strong>four disclosure pillars<\/strong> \u2014 the same core architecture as the TCFD recommendations, but with prescriptive ISSB requirements layered on top. Each pillar carries specific disclosure expectations that Othello&#8217;s bench delivers end-to-end, in lockstep with bilingual TH-EN reporting.<\/p>\n    <\/div>\n\n    <!-- PILLAR 1: GOVERNANCE -->\n    <div class=\"pillar\">\n      <div class=\"pl-mark\">\n        <div class=\"pl-ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M3 21h18M5 21V9l7-6 7 6v12M9 21v-6h6v6M9 12h.01M15 12h.01\"\/><\/svg><\/div>\n        <div class=\"pl-num\">01<\/div>\n        <div class=\"pl-tag\">PILLAR \u00b7 CORE<\/div>\n        <div class=\"pl-title\"><em>\u0e01\u0e32\u0e23\u0e01\u0e33\u0e01\u0e31\u0e1a\u0e14\u0e39\u0e41\u0e25\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23 (G)<\/em><\/div>\n      <\/div>\n      <div class=\"pl-content\">\n        <div class=\"pl-citation\">IFRS S2 PARAGRAPHS <b>5\u20137<\/b> \u00b7 GOVERNANCE OF CLIMATE-RELATED RISKS &amp; OPPORTUNITIES<\/div>\n        <p>Disclosure of <strong>the governance processes, controls, and procedures the entity uses to monitor and manage climate-related risks and opportunities<\/strong>. This includes board oversight, management&#8217;s role, and how climate considerations are integrated into business strategy and decision-making.<\/p>\n        <p>The disclosure must be specific enough that <em>users of the financial statements can evaluate how climate matters are escalated to the highest governance level<\/em> \u2014 and how the entity&#8217;s governance structure supports the management of climate risks and opportunities.<\/p>\n        <div class=\"pl-subs\">\n          <h5>Required disclosure elements<\/h5>\n          <div class=\"sub\"><b>Board body<\/b> oversight responsibility<\/div>\n          <div class=\"sub\"><b>Reporting frequency<\/b> to board on climate<\/div>\n          <div class=\"sub\"><b>Skills &amp; competencies<\/b> climate-related<\/div>\n          <div class=\"sub\"><b>Management responsibility<\/b> for climate matters<\/div>\n          <div class=\"sub\"><b>Information flows<\/b> to governance body<\/div>\n          <div class=\"sub\"><b>Climate in performance metrics<\/b> &amp; remuneration<\/div>\n        <\/div>\n        <div class=\"pl-deliver\">\n          <div class=\"pld-head\">WHAT OTHELLO DELIVERS<\/div>\n          <div class=\"pld-body\">Governance section drafting \u00b7 <b>board oversight architecture<\/b> mapping \u00b7 committee charter language \u00b7 reporting cadence design \u00b7 integration into existing 56-1 governance section \u00b7 bilingual TH-EN delivery in lockstep.<\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n\n    <!-- PILLAR 2: STRATEGY -->\n    <div class=\"pillar\">\n      <div class=\"pl-mark\">\n        <div class=\"pl-ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polygon points=\"16.24 7.76 14.12 14.12 7.76 16.24 9.88 9.88 16.24 7.76\"\/><\/svg><\/div>\n        <div class=\"pl-num\">02<\/div>\n        <div class=\"pl-tag\">PILLAR \u00b7 CORE<\/div>\n        <div class=\"pl-title\"><em>Strategy<\/em><\/div>\n      <\/div>\n      <div class=\"pl-content\">\n        <div class=\"pl-citation\">IFRS S2 PARAGRAPHS <b>8\u201322<\/b> \u00b7 STRATEGY \u00b7 RISKS \u00b7 OPPORTUNITIES \u00b7 CLIMATE RESILIENCE<\/div>\n        <p>The most expansive pillar. Disclosure of <strong>the entity&#8217;s strategy for managing climate-related risks and opportunities<\/strong> \u2014 including the climate-related risks and opportunities the entity has identified, the effects on business model and value chain, and the strategy&#8217;s resilience to climate-related changes, developments, and uncertainties.<\/p>\n        <p>The defining IFRS S2 requirement: <em>climate resilience must be tested via scenario analysis<\/em>. Including disclosure of the time horizons used, the climate-related scenarios applied, the assumptions made, and how the analysis is used in strategy.<\/p>\n        <div class=\"pl-subs\">\n          <h5>Required disclosure elements<\/h5>\n          <div class=\"sub\"><b>Identified climate risks<\/b> \u00b7 physical &amp; transition<\/div>\n          <div class=\"sub\"><b>Identified opportunities<\/b> \u00b7 climate-related<\/div>\n          <div class=\"sub\"><b>Time horizons<\/b> short, medium, long-term<\/div>\n          <div class=\"sub\"><b>Business model &amp; value chain<\/b> effects<\/div>\n          <div class=\"sub\"><b>Strategy &amp; decision-making<\/b> integration<\/div>\n          <div class=\"sub\"><b>Financial position effects<\/b> \u00b7 current &amp; future<\/div>\n          <div class=\"sub\"><b>Climate resilience<\/b> via scenario analysis<\/div>\n          <div class=\"sub\"><b>Transition plan<\/b> \u00b7 if entity has one<\/div>\n        <\/div>\n        <div class=\"pl-deliver\">\n          <div class=\"pld-head\">WHAT OTHELLO DELIVERS<\/div>\n          <div class=\"pld-body\">Climate risk &amp; opportunity register \u00b7 <b>scenario analysis (1.5\u00b0C \/ 2\u00b0C \/ 4\u00b0C pathways)<\/b> \u00b7 transition plan documentation \u00b7 financial impact assessment \u00b7 value chain mapping \u00b7 strategy integration narrative \u00b7 bilingual delivery.<\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n\n    <!-- PILLAR 3: RISK MANAGEMENT -->\n    <div class=\"pillar\">\n      <div class=\"pl-mark\">\n        <div class=\"pl-ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M12 2L4 6v6c0 5 3.5 9.5 8 10 4.5-.5 8-5 8-10V6l-8-4z\"\/><path d=\"M9 12l2 2 4-4\"\/><\/svg><\/div>\n        <div class=\"pl-num\">03<\/div>\n        <div class=\"pl-tag\">PILLAR \u00b7 CORE<\/div>\n        <div class=\"pl-title\"><em>Risk Management<\/em><\/div>\n      <\/div>\n      <div class=\"pl-content\">\n        <div class=\"pl-citation\">IFRS S2 PARAGRAPHS <b>23\u201325<\/b> \u00b7 IDENTIFICATION \u00b7 ASSESSMENT \u00b7 PRIORITIZATION \u00b7 MONITORING<\/div>\n        <p>Disclosure of <strong>the processes the entity uses to identify, assess, prioritize, and monitor climate-related risks and opportunities<\/strong> \u2014 and how these processes are integrated into the entity&#8217;s overall enterprise risk management (ERM) framework.<\/p>\n        <p>The pillar bridges the abstract (climate strategy) and the operational (metrics). It&#8217;s where the <em>&#8220;who, when, how&#8221;<\/em> of climate risk management gets documented \u2014 and where rating agencies, lenders, and assurance providers look for evidence of substantive process versus disclosure performance.<\/p>\n        <div class=\"pl-subs\">\n          <h5>Required disclosure elements<\/h5>\n          <div class=\"sub\"><b>Identification process<\/b> for climate risks &amp; opportunities<\/div>\n          <div class=\"sub\"><b>Assessment methodology<\/b> \u00b7 likelihood \/ magnitude<\/div>\n          <div class=\"sub\"><b>Prioritization criteria<\/b> \u00b7 relative to other risks<\/div>\n          <div class=\"sub\"><b>Monitoring &amp; review<\/b> cadence<\/div>\n          <div class=\"sub\"><b>Integration with ERM<\/b> \u00b7 enterprise risk management<\/div>\n          <div class=\"sub\"><b>Inputs &amp; parameters<\/b> \u00b7 climate data sources<\/div>\n        <\/div>\n        <div class=\"pl-deliver\">\n          <div class=\"pld-head\">WHAT OTHELLO DELIVERS<\/div>\n          <div class=\"pld-body\">Risk management process documentation \u00b7 <b>climate risk register<\/b> \u00b7 ERM integration mapping \u00b7 methodology design \u00b7 ISO 14091 climate risk assessment alignment \u00b7 disclosure narrative \u00b7 bilingual delivery.<\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n\n    <!-- PILLAR 4: METRICS & TARGETS -->\n    <div class=\"pillar\">\n      <div class=\"pl-mark\">\n        <div class=\"pl-ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M3 3v18h18M7 14l4-4 4 4 5-5\"\/><\/svg><\/div>\n        <div class=\"pl-num\">04<\/div>\n        <div class=\"pl-tag\">PILLAR \u00b7 CORE<\/div>\n        <div class=\"pl-title\"><em>Metrics &amp; Targets<\/em><\/div>\n      <\/div>\n      <div class=\"pl-content\">\n        <div class=\"pl-citation\">IFRS S2 PARAGRAPHS <b>28\u201337<\/b> \u00b7 CROSS-INDUSTRY METRICS \u00b7 INDUSTRY-BASED METRICS \u00b7 TARGETS<\/div>\n        <p>The most prescriptive pillar. Disclosure of <strong>the metrics and targets used to manage climate-related risks and opportunities<\/strong> \u2014 across <em>cross-industry, industry-specific, and entity-defined<\/em> categories. This pillar is where IFRS S2 goes beyond TCFD in specificity, particularly around GHG accounting requirements.<\/p>\n        <p>IFRS S2 mandates <strong>Scope 1, 2, and 3 GHG emissions disclosure<\/strong> per the GHG Protocol \u2014 including the seven Scope 3 categories where material, financed emissions for financial institutions, and specific industry-based metrics from the SASB \/ ISSB industry application guidance.<\/p>\n        <div class=\"pl-subs\">\n          <h5>Required disclosure elements<\/h5>\n          <div class=\"sub\"><b>Scope 1 GHG<\/b> \u00b7 direct emissions<\/div>\n          <div class=\"sub\"><b>Scope 2 GHG<\/b> \u00b7 indirect \u00b7 location\/market-based<\/div>\n          <div class=\"sub\"><b>Scope 3 GHG<\/b> \u00b7 value chain \u00b7 15 categories<\/div>\n          <div class=\"sub\"><b>Transition risks<\/b> \u00b7 % of assets\/activities vulnerable<\/div>\n          <div class=\"sub\"><b>Physical risks<\/b> \u00b7 % of assets\/activities exposed<\/div>\n          <div class=\"sub\"><b>Climate opportunities<\/b> \u00b7 % of assets\/activities aligned<\/div>\n          <div class=\"sub\"><b>Capital deployment<\/b> \u00b7 climate-related<\/div>\n          <div class=\"sub\"><b>Internal carbon prices<\/b> \u00b7 if applied<\/div>\n          <div class=\"sub\"><b>Remuneration<\/b> \u00b7 climate in incentive comp<\/div>\n          <div class=\"sub\"><b>Industry-based metrics<\/b> \u00b7 SASB \/ ISSB<\/div>\n          <div class=\"sub\"><b>Climate-related targets<\/b> \u00b7 scope, baseline, validation<\/div>\n          <div class=\"sub\"><b>Greenhouse gas<\/b> targets \u00b7 interim &amp; net-zero<\/div>\n        <\/div>\n        <div class=\"pl-deliver\">\n          <div class=\"pld-head\">WHAT OTHELLO DELIVERS<\/div>\n          <div class=\"pld-body\">Full <b>Scope 1\/2\/3 GHG inventory<\/b> (ISO 14064 Lead Auditor in-house, TGO CFO\/CFP auditor) \u00b7 industry-based metrics mapping \u00b7 target-setting methodology (SBTi aligned) \u00b7 capital deployment disclosure \u00b7 internal carbon pricing structure \u00b7 assurance-readiness for AA1000AS engagements \u00b7 bilingual delivery throughout.<\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- ============ TCFD \u2192 IFRS S2 MIGRATION ============ -->\n<section class=\"migration\">\n  <div class=\"wrap\">\n    <div class=\"section-head center\">\n      <div class=\"eyebrow\">Standard migration<\/div>\n      <h2 class=\"title\">From TCFD to IFRS S2. <em>What actually changes.<\/em><\/h2>\n      <p class=\"lead\">The IFRS S2 standard <strong>fully incorporates the TCFD recommendations<\/strong> \u2014 but layers prescriptive ISSB requirements on top. For Thai SET-listed corporates already reporting under TCFD, the migration path is incremental; the gaps are specific. <em>Below: where TCFD ends and IFRS S2 begins.<\/em><\/p>\n    <\/div>\n\n    <div class=\"mig-grid\">\n      <div class=\"mig-col from\">\n        <div class=\"mig-hd\">\n          <span class=\"mig-tag old\">Legacy \u00b7 TCFD<\/span>\n          <h3><em>TCFD<\/em> recommendations<\/h3>\n          <div class=\"mig-sub\">2017\u20132025 \u00b7 Voluntary \u00b7 FSB-backed \u00b7 Principles-based<\/div>\n        <\/div>\n        <div class=\"mig-row\"><div class=\"mr-key\">Architecture<\/div><div class=\"mr-val\">4 pillars \u00b7 11 recommended disclosures<\/div><\/div>\n        <div class=\"mig-row\"><div class=\"mr-key\">Scope of GHG<\/div><div class=\"mr-val\">&#8220;Scope 1, 2, and if appropriate Scope 3&#8221;<\/div><\/div>\n        <div class=\"mig-row\"><div class=\"mr-key\">Scenario analysis<\/div><div class=\"mr-val\">Encouraged, not mandatory specification<\/div><\/div>\n        <div class=\"mig-row\"><div class=\"mr-key\">Time horizons<\/div><div class=\"mr-val\">Disclose \u00b7 entity-defined<\/div><\/div>\n        <div class=\"mig-row\"><div class=\"mr-key\">Industry metrics<\/div><div class=\"mr-val\">Supplementary guidance only<\/div><\/div>\n        <div class=\"mig-row\"><div class=\"mr-key\">\u0e01\u0e32\u0e23\u0e23\u0e31\u0e1a\u0e23\u0e2d\u0e07\u0e04\u0e27\u0e32\u0e21\u0e19\u0e48\u0e32\u0e40\u0e0a\u0e37\u0e48\u0e2d\u0e16\u0e37\u0e2d<\/div><div class=\"mr-val\">Not mandated<\/div><\/div>\n        <div class=\"mig-row\"><div class=\"mr-key\">Reporting frequency<\/div><div class=\"mr-val\">Annual \u00b7 voluntary<\/div><\/div>\n        <div class=\"mig-row\"><div class=\"mr-key\">Status<\/div><div class=\"mr-val\">Disbanded 2024 \u00b7 IFRS absorbs monitoring<\/div><\/div>\n      <\/div>\n\n      <div class=\"mig-col to\">\n        <div class=\"mig-hd\">\n          <span class=\"mig-tag new\">\u2605 Current \u00b7 IFRS S2<\/span>\n          <h3><em>\u0e01\u0e32\u0e23\u0e40\u0e1b\u0e34\u0e14\u0e40\u0e1c\u0e22\u0e02\u0e49\u0e2d\u0e21\u0e39\u0e25\u0e14\u0e49\u0e32\u0e19\u0e2a\u0e20\u0e32\u0e1e\u0e20\u0e39\u0e21\u0e34\u0e2d\u0e32\u0e01\u0e32\u0e28\u0e15\u0e32\u0e21<\/em> \u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23\u0e21\u0e32\u0e15\u0e23\u0e10\u0e32\u0e19<\/h3>\n          <div class=\"mig-sub\">2023 effective \u00b7 ISSB-issued \u00b7 Prescriptive \u00b7 Mandatory in Thailand from 2026<\/div>\n        <\/div>\n        <div class=\"mig-row\"><div class=\"mr-key\">Architecture<\/div><div class=\"mr-val\"><b>4 pillars \u00b7 same structure<\/b> as TCFD \u2014 <em>but with prescriptive sub-requirements<\/em><\/div><\/div>\n        <div class=\"mig-row\"><div class=\"mr-key\">Scope of GHG<\/div><div class=\"mr-val\"><b>Scope 1, 2, AND 3 mandatory<\/b> (15 categories where material) \u00b7 GHG Protocol method <em>required<\/em><\/div><\/div>\n        <div class=\"mig-row\"><div class=\"mr-key\">Scenario analysis<\/div><div class=\"mr-val\"><b>Mandatory<\/b> \u00b7 with disclosure of scenarios used, assumptions, time horizons<\/div><\/div>\n        <div class=\"mig-row\"><div class=\"mr-key\">Time horizons<\/div><div class=\"mr-val\"><b>Short \/ medium \/ long-term<\/b> disclosure required \u00b7 entity-defined but consistent<\/div><\/div>\n        <div class=\"mig-row\"><div class=\"mr-key\">Industry metrics<\/div><div class=\"mr-val\"><b>SASB \/ ISSB industry application<\/b> guidance \u00b7 &#8220;consider&#8221; mandate<\/div><\/div>\n        <div class=\"mig-row\"><div class=\"mr-key\">\u0e01\u0e32\u0e23\u0e23\u0e31\u0e1a\u0e23\u0e2d\u0e07\u0e04\u0e27\u0e32\u0e21\u0e19\u0e48\u0e32\u0e40\u0e0a\u0e37\u0e48\u0e2d\u0e16\u0e37\u0e2d<\/div><div class=\"mr-val\">Increasingly expected \u00b7 jurisdictions phasing in \u00b7 <em>AA1000AS recommended<\/em><\/div><\/div>\n        <div class=\"mig-row\"><div class=\"mr-key\">Reporting frequency<\/div><div class=\"mr-val\"><b>Annual \u00b7 concurrent with financial statements<\/b> \u00b7 same period \u00b7 &#8220;general purpose&#8221;<\/div><\/div>\n        <div class=\"mig-row\"><div class=\"mr-key\">Status<\/div><div class=\"mr-val\"><b>\u2605 Thai SEC mandate from 2026<\/b> \u00b7 56-1 One Report integration<\/div><\/div>\n      <\/div>\n    <\/div>\n\n    <div class=\"mig-foot\">\n      <div class=\"mf-head\">\u2605 KEY MIGRATION POINT<\/div>\n      <div class=\"mf-body\">A Thai SET-listed company that already reports under <strong>TCFD voluntarily<\/strong> has approximately <strong>70\u201380% of IFRS S2 architecture in place<\/strong>. The remaining gaps cluster around (a) <em>Scope 3 emissions across 15 categories<\/em>, (b) <em>mandatory scenario analysis with disclosed assumptions<\/em>, (c) <em>industry-based metrics from SASB \/ ISSB<\/em>, and (d) <em>concurrent timing with financial statements<\/em>. Othello&#8217;s bench delivers gap analysis + closure work in lockstep with the existing reporting cycle.<\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<style>\n\/* ============ WHAT WE DELIVER (8 service tiles) ============ *\/\n.oth-s2 .deliver{padding:110px 0;background:var(--k);position:relative;border-top:1px solid var(--line)}\n.oth-s2 .dv-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:14px}\n.oth-s2 .dv{background:var(--k1);border:1px solid var(--line);padding:28px 24px;position:relative;transition:all .3s;display:flex;flex-direction:column;min-height:240px}\n.oth-s2 .dv:hover{background:var(--k3);border-color:rgba(237,64,54,.4);transform:translateY(-2px)}\n.oth-s2 .dv::before{content:\"\";position:absolute;top:0;left:0;width:100%;height:2px;background:var(--r);transform:scaleX(.3);transform-origin:left;transition:transform .4s}\n.oth-s2 .dv:hover::before{transform:scaleX(1)}\n.oth-s2 .dv .dv-ic{width:34px;height:34px;color:var(--r);margin-bottom:16px}\n.oth-s2 .dv 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strong{color:var(--w);font-weight:600}\n.oth-s2 .scn .scn-trans{margin-top:14px;padding-top:12px;border-top:1px dashed var(--line);font-size:12px;line-height:1.55;color:var(--w2)}\n.oth-s2 .scn .scn-trans b{color:var(--w);font-weight:600}\n.oth-s2 .scn .scn-trans em{font-family:var(--d);font-style:italic;color:var(--r);font-weight:500}\n\n@media (max-width:1024px){\n  .oth-s2 .dv-grid{grid-template-columns:repeat(2,1fr)}\n  .oth-s2 .scope-grid{grid-template-columns:1fr;gap:14px}\n  .oth-s2 .scn-grid{grid-template-columns:1fr;gap:14px}\n}\n@media (max-width:600px){\n  .oth-s2 .dv-grid{grid-template-columns:1fr}\n}\n<\/style>\n\n<!-- ============ WHAT WE DELIVER (8 service tiles) ============ -->\n<section class=\"deliver\">\n  <div class=\"wrap\">\n    <div class=\"section-head\">\n      <div class=\"eyebrow\">What Othello delivers<\/div>\n      <h2 class=\"title\">Eight engagement scopes. <em>End-to-end IFRS S2 delivery.<\/em><\/h2>\n      <p class=\"lead\">\u0e40\u0e23\u0e34\u0e48\u0e21\u0e15\u0e49\u0e19 <strong>readiness assessment through full IFRS S2 disclosure preparation<\/strong>, GHG inventory, scenario analysis, transition planning, and bilingual TH-EN delivery integrated with the 56-1 One Report. Each scope can be engaged independently or as part of an integrated 2026-readiness programme.<\/p>\n    <\/div>\n\n    <div class=\"dv-grid\">\n      <div class=\"dv\">\n        <div class=\"dv-ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M9 11l3 3L22 4M21 12v7a2 2 0 01-2 2H5a2 2 0 01-2-2V5a2 2 0 012-2h11\"\/><\/svg><\/div>\n        <div class=\"dv-code\">SCOPE 01<\/div>\n        <h4>Readiness <em>Assessment<\/em><\/h4>\n        <p>Gap analysis against IFRS S2 disclosure requirements. <strong>Current-state TCFD\/SET ESG disclosure vs. 2026 expected state.<\/strong> Output: prioritized closure roadmap, effort estimate, timeline.<\/p>\n        <div class=\"dv-tag\">\u2605 <b>4-6 weeks<\/b> \u00b7 gap report deliverable<\/div>\n      <\/div>\n      <div class=\"dv\">\n        <div class=\"dv-ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M3 21h18M5 21V9l7-6 7 6v12\"\/><\/svg><\/div>\n        <div class=\"dv-code\">SCOPE 02<\/div>\n        <h4>\u0e01\u0e32\u0e23\u0e01\u0e33\u0e01\u0e31\u0e1a\u0e14\u0e39\u0e41\u0e25\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23 (G) <em>Section<\/em><\/h4>\n        <p>Pillar 1 drafting \u2014 <strong>board oversight architecture, committee mandates, reporting cadence, management responsibility, integration with existing 56-1 governance section<\/strong>.<\/p>\n        <div class=\"dv-tag\">\u2605 <b>Pillar 01<\/b> \u00b7 governance disclosure<\/div>\n      <\/div>\n      <div class=\"dv\">\n        <div class=\"dv-ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polygon points=\"16.24 7.76 14.12 14.12 7.76 16.24 9.88 9.88 16.24 7.76\"\/><\/svg><\/div>\n        <div class=\"dv-code\">SCOPE 03<\/div>\n        <h4>Strategy &amp; <em>\u0e2a\u0e16\u0e32\u0e19\u0e01\u0e32\u0e23\u0e13\u0e4c<\/em><\/h4>\n        <p>Pillar 2 deliverables \u2014 <strong>climate risk &amp; opportunity register, time horizon definition, scenario analysis (1.5\u00b0C \/ 2\u00b0C \/ 4\u00b0C), business model effects, financial impact narrative<\/strong>.<\/p>\n        <div class=\"dv-tag\">\u2605 <b>Pillar 02<\/b> \u00b7 most expansive scope<\/div>\n      <\/div>\n      <div class=\"dv\">\n        <div class=\"dv-ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M12 22V8M5 12l7-7 7 7M9 19l3-3 3 3\"\/><\/svg><\/div>\n        <div class=\"dv-code\">SCOPE 04<\/div>\n        <h4>Risk Management <em>\u0e01\u0e23\u0e30\u0e1a\u0e27\u0e19\u0e01\u0e32\u0e23<\/em><\/h4>\n        <p>Pillar 3 disclosure \u2014 <strong>climate risk identification methodology, assessment criteria, prioritization framework, ERM integration mapping, monitoring cadence<\/strong>. ISO 14091-aligned.<\/p>\n        <div class=\"dv-tag\">\u2605 <b>Pillar 03<\/b> \u00b7 process documentation<\/div>\n      <\/div>\n      <div class=\"dv\">\n        <div class=\"dv-ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M3 6h18M3 12h18M3 18h18M9 6v12M15 6v12\"\/><\/svg><\/div>\n        <div class=\"dv-code\">SCOPE 05<\/div>\n        <h4>GHG <em>Inventory<\/em><\/h4>\n        <p>Full <strong>Scope 1, 2, and 3<\/strong> GHG inventory per GHG Protocol \u2014 <em>ISO 14064 Lead Auditor in-house<\/em>, TGO CFO\/CFP auditor credentials. Audit-ready inventory + uncertainty assessment.<\/p>\n        <div class=\"dv-tag\">\u2605 <b>Pillar 04 \/ part 1<\/b> \u00b7 ISO 14064 in-house<\/div>\n      <\/div>\n      <div class=\"dv\">\n        <div class=\"dv-ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M3 3v18h18M7 14l4-4 4 4 5-5\"\/><\/svg><\/div>\n        <div class=\"dv-code\">SCOPE 06<\/div>\n        <h4>Metrics &amp; <em>Targets<\/em><\/h4>\n        <p>Cross-industry metrics, industry-based metrics (SASB \/ ISSB), <strong>climate-related targets (SBTi-aligned interim &amp; net-zero), internal carbon pricing structure, capital deployment disclosure<\/strong>.<\/p>\n        <div class=\"dv-tag\">\u2605 <b>Pillar 04 \/ part 2<\/b> \u00b7 SBTi target setting<\/div>\n      <\/div>\n      <div class=\"dv\">\n        <div class=\"dv-ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M3 3h6l3 9-3 9H3M21 3h-6l-3 9 3 9h6\"\/><\/svg><\/div>\n        <div class=\"dv-code\">SCOPE 07<\/div>\n        <h4>\u0e2a\u0e2d\u0e07\u0e20\u0e32\u0e29\u0e32 <em>\u0e01\u0e32\u0e23\u0e08\u0e31\u0e14\u0e2a\u0e48\u0e07<\/em><\/h4>\n        <p>The IFRS S2 deliverable in <strong>TH and EN bilingual format<\/strong> \u2014 integrated with the 56-1 One Report, ratings-agency submissions (FTSE, MSCI, CDP), stakeholder communications. ISO 17100 workflow.<\/p>\n        <div class=\"dv-tag\">\u2605 <b>End-to-end<\/b> \u00b7 advisory + translation<\/div>\n      <\/div>\n      <div class=\"dv\">\n        <div class=\"dv-ic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><circle cx=\"12\" cy=\"8\" r=\"6\"\/><path d=\"M9 13.5L7 22l5-3 5 3-2-8.5\"\/><\/svg><\/div>\n        <div class=\"dv-code\">SCOPE 08<\/div>\n        <h4>\u0e01\u0e32\u0e23\u0e23\u0e31\u0e1a\u0e23\u0e2d\u0e07\u0e04\u0e27\u0e32\u0e21\u0e19\u0e48\u0e32\u0e40\u0e0a\u0e37\u0e48\u0e2d\u0e16\u0e37\u0e2d <em>Readiness<\/em><\/h4>\n        <p><strong>AA1000AS Type 1 + Type 2 assurance readiness<\/strong> \u2014 bench holds ACSAP credential. Document trail preparation, methodology defensibility, control documentation for third-party assurance.<\/p>\n        <div class=\"dv-tag\">\u2605 <b>AA1000AS ACSAP<\/b> \u0e20\u0e32\u0e22\u0e43\u0e19\u0e2d\u0e07\u0e04\u0e4c\u0e01\u0e23<\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- ============ SCOPE 1\/2\/3 GHG ============ -->\n<section class=\"scope\">\n  <div class=\"wrap\">\n    <div class=\"section-head center\">\n      <div class=\"eyebrow\">GHG inventory \u00b7 IFRS S2 mandatory<\/div>\n      <h2 class=\"title\">Scope 1, 2, and 3. <em>The disclosure that makes or breaks readiness.<\/em><\/h2>\n      <p class=\"lead\">IFRS S2 mandates <strong>full Scope 1, 2, and 3 GHG disclosure under the GHG Protocol<\/strong> \u2014 a substantial step up from TCFD&#8217;s softer &#8220;Scope 3 if appropriate&#8221; language. Scope 3 is where most Thai SET-listed companies face the largest gap; <em>it&#8217;s also where the bench&#8217;s ISO 14064 Lead Auditor and TGO CFO\/CFP credentials matter most.<\/em><\/p>\n    <\/div>\n\n    <div class=\"scope-grid\">\n      <div class=\"scp\">\n        <div class=\"scp-num\">1<span class=\"lb\">Scope<\/span><\/div>\n        <h4><em>Direct<\/em> emissions<\/h4>\n        <div class=\"scp-tag\">Operations \u00b7 owned \/ controlled sources<\/div>\n        <p><strong>Direct GHG emissions from owned or controlled sources<\/strong> \u2014 combustion in boilers, furnaces, vehicles; chemical production processes; fugitive emissions. The most data-available category for most entities.<\/p>\n        <p>Typically the easiest category to inventory. <strong>Activity data is generally available from operations &amp; maintenance records<\/strong>; emission factors from TGO \/ IPCC \/ national grid factors.<\/p>\n        <div class=\"scp-cats\">\n          <h5>Typical sources<\/h5>\n          <div class=\"cl\"><b>Stationary<\/b> \u00b7 boilers \u00b7 generators \u00b7 furnaces<\/div>\n          <div class=\"cl\"><b>Mobile<\/b> \u00b7 owned vehicle fleet<\/div>\n          <div class=\"cl\"><b>\u0e01\u0e23\u0e30\u0e1a\u0e27\u0e19\u0e01\u0e32\u0e23<\/b> \u00b7 chemical reactions<\/div>\n          <div class=\"cl\"><b>Fugitive<\/b> \u00b7 refrigerants \u00b7 SF6 \u00b7 methane leaks<\/div>\n        <\/div>\n      <\/div>\n\n      <div class=\"scp\">\n        <div class=\"scp-num\">2<span class=\"lb\">Scope<\/span><\/div>\n        <h4><em>Indirect<\/em> energy<\/h4>\n        <div class=\"scp-tag\">Purchased \u00b7 location &amp; market-based<\/div>\n        <p><strong>Indirect emissions from purchased electricity, steam, heating, and cooling<\/strong> consumed by the entity. Reported under <em>two methods \u2014 location-based and market-based<\/em> per the GHG Protocol Scope 2 Guidance.<\/p>\n        <p>Location-based uses average grid emission factors (Thailand: TGO grid factor). Market-based uses contractual instruments (renewable PPAs, I-RECs, green tariffs) \u2014 the <strong>method matters for renewable energy claims<\/strong>.<\/p>\n        <div class=\"scp-cats\">\n          <h5>Required dual-reporting<\/h5>\n          <div class=\"cl\"><b>Location-based<\/b> \u00b7 grid average (TGO)<\/div>\n          <div class=\"cl\"><b>Market-based<\/b> \u00b7 PPAs \/ I-RECs \/ tariffs<\/div>\n          <div class=\"cl\"><b>Purchased heat<\/b> \u00b7 steam \u00b7 cooling<\/div>\n          <div class=\"cl\"><b>Quality criteria<\/b> \u00b7 GHG Protocol Scope 2<\/div>\n        <\/div>\n      <\/div>\n\n      <div class=\"scp s3\">\n        <div class=\"scp-num\">3<span class=\"lb\">Scope<\/span><\/div>\n        <h4><em>Value chain<\/em><\/h4>\n        <div class=\"scp-tag\">15 categories \u00b7 upstream + downstream<\/div>\n        <p><strong>The &#8220;everything else&#8221; scope<\/strong> \u2014 all other indirect emissions in the value chain, organized into <em>15 distinct categories<\/em> across upstream (purchased goods, capital goods, fuel-related, transportation, waste, business travel, employee commuting, leased assets) and downstream (transportation, processing, use of sold products, end-of-life, leased assets, franchises, investments).<\/p>\n        <p>For most Thai SET-listed companies, Scope 3 is <strong>often 5\u201310\u00d7 larger than Scope 1+2 combined<\/strong> \u2014 but the disclosure gap here is largest. IFRS S2 requires disclosure of <em>which categories were measured, why others were excluded<\/em>, and the methodology used.<\/p>\n        <div class=\"scp-cats\">\n          <h5>The 15 categories (where material)<\/h5>\n          <div class=\"cl\"><b>Upstream 1\u20138:<\/b> purchased \u00b7 capital \u00b7 fuel \u00b7 transport \u00b7 waste \u00b7 travel \u00b7 commuting \u00b7 leased<\/div>\n          <div class=\"cl\"><b>Downstream 9\u201315:<\/b> transport \u00b7 processing \u00b7 use \u00b7 end-of-life \u00b7 leased \u00b7 franchises \u00b7 investments<\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n\n    <div class=\"scope-bar\">\n      <div class=\"sb-head\">\u2605 OTHELLO BENCH ADVANTAGE<\/div>\n      <div class=\"sb-body\"><strong>ISO 14064 Lead Auditor + TGO CFO\/CFP Auditor + IFRS S2 Certified \u2014 all in-house.<\/strong> The same bench that prepares the GHG inventory can validate it to verification-grade standard, format it to IFRS S2 disclosure requirements, and deliver bilingual TH-EN in the 56-1 One Report. <em>Comparable Bangkok ESG firms typically outsource verification scope to third parties.<\/em><\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- ============ CLIMATE SCENARIO ANALYSIS ============ -->\n<section class=\"scenarios\">\n  <div class=\"wrap\">\n    <div class=\"section-head\">\n      <div class=\"eyebrow\">Pillar 2 \u00b7 IFRS S2 \u00a7 22<\/div>\n      <h2 class=\"title\">Scenario analysis. <em>Three pathways, one disclosure.<\/em><\/h2>\n      <p class=\"lead\">IFRS S2 mandates <strong>climate resilience assessment via scenario analysis<\/strong> \u2014 and disclosure of the scenarios used, the time horizons applied, and the assumptions made. Three reference scenarios cover the policy outcome space: <em>1.5\u00b0C alignment<\/em> (Paris-aligned), <em>2\u00b0C \/ NDC trajectory<\/em> (current policies), and <em>4\u00b0C+ unmitigated<\/em> (high physical risk). Each scenario tests different risks and opportunities.<\/p>\n    <\/div>\n\n    <div class=\"scn-grid\">\n      <div class=\"scn s15\">\n        <span class=\"scn-band\">\u2605 PARIS-ALIGNED<\/span>\n        <div class=\"scn-temp\">1.5<em>\u00b0C<\/em><\/div>\n        <div class=\"scn-by\">IEA NZE \u00b7 IPCC SR1.5 \u00b7 SBTi<\/div>\n        <h4>\u0e01\u0e23\u0e30\u0e1a\u0e27\u0e19\u0e01\u0e32\u0e23\u0e23\u0e31\u0e1a\u0e23\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e01\u0e23\u0e13\u0e4c\u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23\u0e02\u0e2d\u0e07 <em>net-zero<\/em> pathway<\/h4>\n        <p><strong>Reference scenario for Paris Agreement alignment.<\/strong> Tests resilience to <em>aggressive transition risk<\/em> \u2014 rapid carbon pricing, fossil-fuel phase-out, electrification, regulatory acceleration. Lowest physical risk; highest transition risk.<\/p>\n        <div class=\"scn-trans\"><b>Tests:<\/b> carbon-price impact \u00b7 stranded assets \u00b7 <em>transition risk maximum<\/em><br><b>Sources:<\/b> IEA NZE 2050 \u00b7 IPCC SR1.5 \u00b7 SBTi 1.5\u00b0C pathways<\/div>\n      <\/div>\n\n      <div class=\"scn s2\">\n        <span class=\"scn-band\">CURRENT POLICY<\/span>\n        <div class=\"scn-temp\">2<em>\u00b0C<\/em><\/div>\n        <div class=\"scn-by\">IEA APS \u00b7 NGFS Orderly \u00b7 NDC<\/div>\n        <h4>\u0e01\u0e23\u0e30\u0e1a\u0e27\u0e19\u0e01\u0e32\u0e23\u0e23\u0e31\u0e1a\u0e23\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e01\u0e23\u0e13\u0e4c\u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23\u0e02\u0e2d\u0e07 <em>delayed-action<\/em> pathway<\/h4>\n        <p><strong>Reference scenario for current announced policies.<\/strong> Tests resilience to <em>partial transition with growing physical risk<\/em>. Carbon pricing introduced but uneven; some sectors transition, others lag. Most common rating-agency reference case.<\/p>\n        <div class=\"scn-trans\"><b>Tests:<\/b> mixed transition + physical \u00b7 sectoral divergence<br><b>Sources:<\/b> IEA APS \u00b7 NGFS &#8220;Orderly&#8221; \u00b7 Thailand NDC 2030<\/div>\n      <\/div>\n\n      <div class=\"scn s4\">\n        <span class=\"scn-band\">UNMITIGATED<\/span>\n        <div class=\"scn-temp\">4<em>\u00b0C+<\/em><\/div>\n        <div class=\"scn-by\">IPCC RCP 8.5 \u00b7 NGFS Hot House<\/div>\n        <h4>\u0e01\u0e23\u0e30\u0e1a\u0e27\u0e19\u0e01\u0e32\u0e23\u0e23\u0e31\u0e1a\u0e23\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e01\u0e23\u0e13\u0e4c\u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23\u0e02\u0e2d\u0e07 <em>physical-risk<\/em> pathway<\/h4>\n        <p><strong>Reference scenario for failed mitigation.<\/strong> Tests resilience to <em>high physical climate risk<\/em> \u2014 sea-level rise, extreme weather frequency, drought, supply-chain disruption. Lowest transition risk (no aggressive policy); highest physical risk.<\/p>\n        <div class=\"scn-trans\"><b>Tests:<\/b> physical risk \u00b7 acute &amp; chronic \u00b7 <em>supply chain stress<\/em><br><b>Sources:<\/b> IPCC RCP 8.5 \u00b7 NGFS &#8220;Hot House World&#8221;<\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<style>\n\/* ============ ENGAGEMENT PROCESS (6 steps) ============ *\/\n.oth-s2 .process{padding:110px 0;background:var(--k);position:relative;border-top:1px solid var(--line)}\n.oth-s2 .proc-grid{display:grid;grid-template-columns:repeat(6,1fr);gap:8px;position:relative;margin-top:40px}\n.oth-s2 .proc-grid::before{content:\"\";position:absolute;top:38px;left:7%;right:7%;height:1px;background:repeating-linear-gradient(90deg,var(--r) 0,var(--r) 6px,transparent 6px,transparent 12px);z-index:1}\n.oth-s2 .pstep{background:var(--k1);border:1px solid var(--line);padding:24px 18px;position:relative;z-index:2;transition:all 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.ts-tag{display:inline-block;font-family:var(--m);font-size:9.5px;letter-spacing:.12em;text-transform:uppercase;background:rgba(237,64,54,.12);border:1px solid rgba(237,64,54,.30);color:var(--r);padding:4px 10px;border-radius:100px;margin-bottom:14px;font-weight:600}\n.oth-s2 .ts-card h4{font-family:var(--d);font-size:18px;font-weight:600;color:var(--w);margin:0 0 6px;line-height:1.25;letter-spacing:-.01em}\n.oth-s2 .ts-card h4 em{font-style:italic;color:var(--r);font-weight:500}\n.oth-s2 .ts-card .ts-meta{font-family:var(--m);font-size:10px;color:var(--w2);margin-bottom:12px;letter-spacing:.06em}\n.oth-s2 .ts-card p{font-size:12.5px;line-height:1.65;color:var(--w1);margin:0}\n.oth-s2 .ts-card p strong{color:var(--w);font-weight:600}\n\n@media (max-width:1024px){\n  .oth-s2 .proc-grid{grid-template-columns:repeat(2,1fr);gap:14px}\n  .oth-s2 .proc-grid::before{display:none}\n  .oth-s2 .why-grid{grid-template-columns:1fr}\n  .oth-s2 .track-feature{grid-template-columns:1fr;gap:24px;padding:36px 28px}\n  .oth-s2 .track-supp{grid-template-columns:1fr;gap:14px}\n}\n@media (max-width:600px){\n  .oth-s2 .proc-grid{grid-template-columns:1fr}\n}\n<\/style>\n\n<!-- ============ ENGAGEMENT PROCESS ============ -->\n<section class=\"process\">\n  <div class=\"wrap\">\n    <div class=\"section-head center\">\n      <div class=\"eyebrow\">How engagement works<\/div>\n      <h2 class=\"title\">Six steps from <em>readiness to disclosure.<\/em><\/h2>\n      <p class=\"lead\">A full IFRS S2 readiness programme runs <strong>12\u201320 weeks<\/strong> depending on scope and current-state maturity. The PM scopes the engagement against the client&#8217;s 56-1 reporting cycle so the IFRS S2 disclosure lands in time for the integrated annual report.<\/p>\n    <\/div>\n\n    <div class=\"proc-grid\">\n      <div class=\"pstep\">\n        <div class=\"pn\">1<\/div>\n        <h4>NDA \u0e41\u0e25\u0e30 <em>Scope<\/em><\/h4>\n        <div class=\"pwhen\">SAME DAY \u00b7 QUOTE 1HR<\/div>\n        <p>Mutual NDA from first email. Scoping call. <strong>Quote within 1 business hour<\/strong> against the 6 scope tiers above.<\/p>\n      <\/div>\n      <div class=\"pstep\">\n        <div class=\"pn\">2<\/div>\n        <h4>Gap <em>Analysis<\/em><\/h4>\n        <div class=\"pwhen\">WEEK 1\u20134<\/div>\n        <p>Current-state vs. IFRS S2 disclosure. <strong>Gap report by pillar<\/strong> with prioritized closure roadmap.<\/p>\n      <\/div>\n      <div class=\"pstep\">\n        <div class=\"pn\">3<\/div>\n        <h4>GHG <em>Inventory<\/em><\/h4>\n        <div class=\"pwhen\">WEEK 3\u201310<\/div>\n        <p>Scope 1, 2, 3 inventory build. <strong>ISO 14064 Lead Auditor<\/strong> in-house. TGO-aligned.<\/p>\n      <\/div>\n      <div class=\"pstep\">\n        <div class=\"pn\">4<\/div>\n        <h4>Scenarios &amp; <em>Strategy<\/em><\/h4>\n        <div class=\"pwhen\">WEEK 6\u201314<\/div>\n        <p>Scenario analysis run. <strong>Risk register<\/strong>. Time horizons. Financial impact narrative.<\/p>\n      <\/div>\n      <div class=\"pstep\">\n        <div class=\"pn\">5<\/div>\n        <h4>Disclosure <em>Drafting<\/em><\/h4>\n        <div class=\"pwhen\">WEEK 10\u201318<\/div>\n        <p>Full 4-pillar IFRS S2 disclosure drafted. <strong>Bilingual TH-EN<\/strong>. Integrated with 56-1.<\/p>\n      <\/div>\n      <div class=\"pstep\">\n        <div class=\"pn\">6<\/div>\n        <h4>\u0e01\u0e32\u0e23\u0e23\u0e31\u0e1a\u0e23\u0e2d\u0e07\u0e04\u0e27\u0e32\u0e21\u0e19\u0e48\u0e32\u0e40\u0e0a\u0e37\u0e48\u0e2d\u0e16\u0e37\u0e2d <em>Ready<\/em><\/h4>\n        <div class=\"pwhen\">WEEK 16\u201320<\/div>\n        <p>Document trail. Methodology defensibility. <strong>AA1000AS readiness<\/strong> \u00b7 ratings submission.<\/p>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- ============ WHY OTHELLO FOR IFRS S2 ============ -->\n<section class=\"why\">\n  <div class=\"wrap\">\n    <div class=\"section-head\">\n      <div class=\"eyebrow\">Why CFOs &amp; sustainability heads specify us for IFRS S2<\/div>\n      <h2 class=\"title\">Six reasons. <em>The methodology stack matters.<\/em><\/h2>\n      <p class=\"lead\">IFRS S2 is the convergence of multiple frameworks \u2014 <strong>TCFD architecture, GHG Protocol Scope 1\/2\/3, SASB industry metrics, SBTi targets, IPCC scenarios, ISO 14064 verification<\/strong>. Comparable Bangkok firms typically hold one or two of these credentials. Othello holds them all in-house.<\/p>\n    <\/div>\n    <div class=\"why-grid\">\n      <div class=\"wcard\">\n        <div class=\"wic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><circle cx=\"12\" cy=\"12\" r=\"6\"\/><circle cx=\"12\" cy=\"12\" r=\"2\"\/><\/svg><\/div>\n        <div class=\"wnum\">01 \u00b7 DIRECT CERTIFICATION<\/div>\n        <h4>IFRS Foundation <em>S1\/S2 certified<\/em><\/h4>\n        <p>Direct certification from the IFRS Foundation \u2014 <strong>the highest-level methodology training available<\/strong> for the ISSB standards. Not a third-party trainer endorsement; the standard-setter&#8217;s own programme.<\/p>\n        <div class=\"wkpi\">\u2605 <b>IFRS Foundation<\/b> \u00b7 2025<\/div>\n      <\/div>\n      <div class=\"wcard\">\n        <div class=\"wic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 6h18M3 12h18M3 18h18M9 6v12M15 6v12\"\/><\/svg><\/div>\n        <div class=\"wnum\">02 \u00b7 VERIFICATION-GRADE<\/div>\n        <h4>ISO 14064 <em>\u0e2b\u0e31\u0e27\u0e2b\u0e19\u0e49\u0e32\u0e1c\u0e39\u0e49\u0e15\u0e23\u0e27\u0e08\u0e2a\u0e2d\u0e1a\u0e1a\u0e31\u0e0d\u0e0a\u0e35<\/em><\/h4>\n        <p>The same bench preparing the GHG inventory holds <strong>ISO 14064 Lead Auditor credentials<\/strong> \u2014 verification-grade methodology rigour built into the inventory from the start, not bolted on at assurance stage.<\/p>\n        <div class=\"wkpi\">\u2605 <b>CQI\/IRCA<\/b> \u00b7 ISO 14064<\/div>\n      <\/div>\n      <div class=\"wcard\">\n        <div class=\"wic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 9l9-7 9 7v11a2 2 0 01-2 2H5a2 2 0 01-2-2V9z\"\/><polyline points=\"9 22 9 12 15 12 15 22\"\/><\/svg><\/div>\n        <div class=\"wnum\">03 \u00b7 THAI NATIONAL AUTHORITY<\/div>\n        <h4>\u0e2b\u0e19\u0e48\u0e27\u0e22\u0e07\u0e32\u0e19\u0e41\u0e2b\u0e48\u0e07\u0e0a\u0e32\u0e15\u0e34\nTGO <em>CFO\/CFP Auditor<\/em><\/h4>\n        <p>Carbon Footprint Organization &amp; Product Auditor status from <strong>TGO \u2014 Thailand&#8217;s national GHG authority<\/strong>. Auditor-level credential, the highest tier for Thai entity carbon-footprint validation.<\/p>\n        <div class=\"wkpi\">\u2605 <b>\u0e2b\u0e19\u0e48\u0e27\u0e22\u0e07\u0e32\u0e19\u0e41\u0e2b\u0e48\u0e07\u0e0a\u0e32\u0e15\u0e34\nTGO<\/b> \u00b7 National authority<\/div>\n      <\/div>\n      <div class=\"wcard\">\n        <div class=\"wic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"8\" r=\"6\"\/><path d=\"M9 13.5L7 22l5-3 5 3-2-8.5\"\/><\/svg><\/div>\n        <div class=\"wnum\">04 \u00b7 ASSURANCE-READY<\/div>\n        <h4>AA1000AS <em>ACSAP gold standard<\/em><\/h4>\n        <p>Bench holds <strong>AA1000AS ACSAP credential<\/strong> \u2014 the assurance gold standard. Means IFRS S2 disclosure is delivered <em>already structured for the third-party AA1000AS assurance engagement<\/em> that ratings agencies and rating-conscious investors expect.<\/p>\n        <div class=\"wkpi\">\u2605 <b>AccountAbility<\/b> \u00b7 ACSAP 2024<\/div>\n      <\/div>\n      <div class=\"wcard\">\n        <div class=\"wic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3h6l3 9-3 9H3M21 3h-6l-3 9 3 9h6\"\/><\/svg><\/div>\n        <div class=\"wnum\">05 \u00b7 BILINGUAL FOUNDATION<\/div>\n        <h4>Advisory + <em>bilingual delivery<\/em><\/h4>\n        <p>Advisory work and bilingual TH-EN disclosure delivered by the <strong>same bench, same workflow, same NDA<\/strong>. No third-party translation firm in the loop, no terminology drift between advisory output and the published 56-1 disclosure.<\/p>\n        <div class=\"wkpi\">\u2605 <b>ISO 17100<\/b> \u00b7 in-house<\/div>\n      <\/div>\n      <div class=\"wcard\">\n        <div class=\"wic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><polygon points=\"13 2 3 14 12 14 11 22 21 10 12 10 13 2\"\/><\/svg><\/div>\n        <div class=\"wnum\">06 \u00b7 2026-READY NOW<\/div>\n        <h4>Built for the <em>2026 cycle<\/em><\/h4>\n        <p>IFRS S2 is Othello&#8217;s <strong>2026 specialty practice<\/strong> \u2014 the methodology stack, the bench credentials, the workflow integration with 56-1 reporting cycles. Engagement scoping calibrated against the Thai SEC mandate timeline.<\/p>\n        <div class=\"wkpi\">\u2605 <b>2026 specialty<\/b> \u00b7 56-1 integration<\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- ============ TRACK RECORD ============ -->\n<section class=\"track\">\n  <div class=\"wrap\">\n    <div class=\"section-head\">\n      <div class=\"eyebrow\">Climate disclosure track record<\/div>\n      <h2 class=\"title\">What the climate-disclosure bench <em>\u0e44\u0e14\u0e49\u0e2a\u0e48\u0e07\u0e21\u0e2d\u0e1a\u0e2d\u0e30\u0e44\u0e23\u0e21\u0e32\u0e41\u0e25\u0e49\u0e27\u0e1a\u0e49\u0e32\u0e07<\/em><\/h2>\n      <p class=\"lead\">Outcomes across IFRS S2 \/ TCFD engagements and adjacent climate-disclosure work \u2014 <strong>FTSE Russell rating outcomes, AA1000AS engagements, national-scale GHG platforms, regional thought leadership.<\/strong> Engagement details under mutual NDA at procurement stage.<\/p>\n    <\/div>\n\n    <!-- Featured outcome -->\n    <div class=\"track-feature\">\n      <div>\n        <div class=\"tf-num\"><em>4.0<\/em><span class=\"div\">\/<\/span>5.0<\/div>\n      <\/div>\n      <div>\n        <div class=\"tf-tag\">\u2605 FTSE OUTCOME \u00b7 2025 RATING CYCLE<\/div>\n        <h3>FTSE Russell <em>ESG Score 4.0\/5.0<\/em><\/h3>\n        <div class=\"tf-meta\">SET-LISTED HEALTHCARE \u00b7 FIRST FTSE RESULT POST-SET TRANSITION<\/div>\n        <p><strong>\u0e04\u0e30\u0e41\u0e19\u0e19 ESG \u0e02\u0e2d\u0e07 FTSE Russell \u0e23\u0e30\u0e14\u0e31\u0e1a\u0e14\u0e35\u0e40\u0e14\u0e48\u0e19<\/strong> secured under LSEG global methodology for a Thai SET-listed healthcare entity \u2014 the first FTSE result after the SET transition announcement. Bench led <strong>climate-related disclosure (TCFD\/IFRS S2-aligned), GHG inventory validation, framework alignment, data submission<\/strong>. The disclosure rigour drove the rating.<\/p>\n      <\/div>\n    <\/div>\n\n    <!-- Supporting outcomes -->\n    <div class=\"track-supp\">\n      <div class=\"ts-card\">\n        <span class=\"ts-tag\">\u0e1b\u0e31\u0e08\u0e08\u0e38\u0e1a\u0e31\u0e19 \u00b7 \u0e23\u0e30\u0e14\u0e31\u0e1a\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28<\/span>\n        <h4>904 hospitals <em>carbon platform<\/em><\/h4>\n        <div class=\"ts-meta\">\u0e01\u0e23\u0e30\u0e17\u0e23\u0e27\u0e07\u0e2a\u0e32\u0e18\u0e32\u0e23\u0e13\u0e2a\u0e38\u0e02 \u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22 \u00b7 2568\u2013\u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e01\u0e32\u0e23\u0e2d\u0e22\u0e39\u0e48<\/div>\n        <p><strong>\u0e41\u0e1e\u0e25\u0e15\u0e1f\u0e2d\u0e23\u0e4c\u0e21\u0e04\u0e32\u0e23\u0e4c\u0e1a\u0e2d\u0e19\u0e1f\u0e38\u0e15\u0e1e\u0e23\u0e34\u0e49\u0e19\u0e15\u0e4c\u0e23\u0e30\u0e14\u0e31\u0e1a\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28<\/strong> covering 904 Thai public hospitals under Ministry of Public Health. Methodological development, sensitivity analysis, standardised data collection \u2014 the methodology stack mapped to <strong>GHG Protocol &amp; IFRS S2 baseline expectations<\/strong>.<\/p>\n      <\/div>\n      <div class=\"ts-card\">\n        <span class=\"ts-tag\">SET PROGRAMME \u00b7 2024\u20132025<\/span>\n        <h4>SET Carbon <em>Project Platform<\/em><\/h4>\n        <div class=\"ts-meta\">STOCK EXCHANGE OF THAILAND<\/div>\n        <p>\u0e01\u0e32\u0e23\u0e2a\u0e19\u0e31\u0e1a\u0e2a\u0e19\u0e38\u0e19\u0e14\u0e49\u0e32\u0e19\u0e1f\u0e35\u0e40\u0e08\u0e2d\u0e23\u0e4c\u0e41\u0e1e\u0e25\u0e15\u0e1f\u0e2d\u0e23\u0e4c\u0e21\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e40\u0e04\u0e23\u0e37\u0e48\u0e2d\u0e07\u0e21\u0e37\u0e2d\u0e04\u0e32\u0e23\u0e4c\u0e1a\u0e2d\u0e19\u0e17\u0e35\u0e48\u0e16\u0e39\u0e01\u0e19\u0e33\u0e44\u0e1b\u0e43\u0e0a\u0e49\u0e07\u0e32\u0e19\u0e42\u0e14\u0e22\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e41\u0e25\u0e30\u0e2a\u0e16\u0e32\u0e1a\u0e31\u0e19\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19 <strong>\u0e01\u0e27\u0e48\u0e32 100 \u0e23\u0e32\u0e22<\/strong>. Translated requirements into features for data collection, ESG disclosure efficiency, and <strong>IFRS S1\/S2 readiness<\/strong>.<\/p>\n      <\/div>\n      <div class=\"ts-card\">\n        <span class=\"ts-tag\">\u0e20\u0e39\u0e21\u0e34\u0e20\u0e32\u0e04 \u00b7 2567<\/span>\n        <h4>ASEAN Carbon <em>Forum 2567<\/em><\/h4>\n        <div class=\"ts-meta\">NRES MALAYSIA \u00d7 WORLD BANK \u00b7 KL<\/div>\n        <p><strong>\u0e27\u0e34\u0e17\u0e22\u0e32\u0e01\u0e23\u0e23\u0e31\u0e1a\u0e40\u0e0a\u0e34\u0e0d<\/strong> at regional carbon crediting forum co-hosted by Malaysia&#8217;s Ministry of Natural Resources, World Bank, Permian Global. Session on carbon crediting through <em>development, crediting, financing, monitoring, validation<\/em>.<\/p>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<style>\n\/* ============ FAQ ============ *\/\n.oth-s2 .faq{padding:110px 0;background:var(--k1);position:relative;border-top:1px solid var(--line)}\n.oth-s2 .faq-grid{display:grid;grid-template-columns:1fr;gap:0;border-top:1px solid var(--line)}\n.oth-s2 .faq-item{border-bottom:1px solid var(--line);padding:30px 0;display:grid;grid-template-columns:78px 1fr;gap:30px;align-items:start;transition:background .25s}\n.oth-s2 .faq-item:hover{background:rgba(255,255,255,.02)}\n.oth-s2 .faq-item .fnum{font-family:var(--d);font-style:italic;font-size:44px;font-weight:500;color:var(--r);line-height:1;letter-spacing:-.03em;padding-left:8px}\n.oth-s2 .faq-q h4{font-size:20px;font-weight:600;color:var(--w);margin:0 0 12px;letter-spacing:-.015em;line-height:1.3}\n.oth-s2 .faq-q h4 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var(--line);background:var(--k);font-family:var(--m);font-size:10.5px;letter-spacing:.12em;color:var(--w2);text-transform:uppercase;text-align:center;font-weight:500}\n.oth-s2 .endline span{color:var(--r)}\n\n@media (max-width:1024px){\n  .oth-s2 .rel-grid{grid-template-columns:repeat(2,1fr)}\n  .oth-s2 .coord{grid-template-columns:repeat(2,1fr);gap:28px;padding:32px 28px}\n  .oth-s2 .faq-item{grid-template-columns:60px 1fr;gap:20px;padding:24px 0}\n  .oth-s2 .faq-item .fnum{font-size:34px}\n}\n@media (max-width:600px){\n  .oth-s2 .rel-grid{grid-template-columns:1fr}\n  .oth-s2 .coord{grid-template-columns:1fr;gap:24px;padding:28px 22px}\n  .oth-s2 .faq-item{grid-template-columns:1fr;gap:8px}\n  .oth-s2 .faq-item .fnum{font-size:30px}\n}\n<\/style>\n\n<!-- ============ FAQ ============ -->\n<section class=\"faq\">\n  <div class=\"wrap\">\n    <div class=\"section-head\">\n      <div class=\"eyebrow\">Procurement FAQ \u00b7 IFRS S2<\/div>\n      <h2 class=\"title\">What CFOs &amp; sustainability heads <em>\u0e16\u0e32\u0e21\u0e40\u0e1b\u0e47\u0e19\u0e2d\u0e31\u0e19\u0e14\u0e31\u0e1a\u0e41\u0e23\u0e01<\/em><\/h2>\n      <p class=\"lead\">Ten questions Othello answers before the proposal arrives \u2014 calibrated for SET-listed corporates preparing for the 2026 IFRS S2 disclosure mandate.<\/p>\n    <\/div>\n    <div class=\"faq-grid\">\n      <div class=\"faq-item\">\n        <div class=\"fnum\">01<\/div>\n        <div>\n          <div class=\"faq-q\"><h4>Is IFRS S2 <em>actually mandatory<\/em> in Thailand from 2026?<\/h4><\/div>\n          <p class=\"faq-a\">\u0e01\u0e23\u0e30\u0e1a\u0e27\u0e19\u0e01\u0e32\u0e23\u0e23\u0e31\u0e1a\u0e23\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e01\u0e23\u0e13\u0e4c\u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23\u0e02\u0e2d\u0e07 <strong>Thai SEC has signalled mandatory IFRS S2-aligned climate disclosure for SET-listed companies from 2026 reporting cycles<\/strong>, with phase-in by company size and sector. The current SET ESG framework is also transitioning to FTSE Russell methodology \u2014 which itself scores against IFRS S2-aligned disclosure. Whether by SEC mandate, SET methodology, or ratings-agency pressure, <em>the disclosure expectation arrives in 2026 either way<\/em>. Engagement scoping should assume the 2026 cycle.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"faq-item\">\n        <div class=\"fnum\">02<\/div>\n        <div>\n          <div class=\"faq-q\"><h4>We already report under <em>TCFD<\/em>. What&#8217;s the actual gap?<\/h4><\/div>\n          <p class=\"faq-a\">Typically <strong>20\u201330% additional disclosure<\/strong> versus a complete TCFD report. The largest gaps cluster around: (a) <em>Scope 3 GHG inventory across all 15 material categories<\/em> \u2014 most TCFD reports have only partial Scope 3; (b) <em>mandatory scenario analysis with disclosed assumptions and time horizons<\/em> \u2014 TCFD allowed flexibility, IFRS S2 prescribes; (c) <em>industry-based metrics from SASB \/ ISSB application guidance<\/em> \u2014 entirely new layer for most reporters; (d) <em>concurrent timing with financial statements<\/em> \u2014 IFRS S2 disclosure must arrive in the same reporting period as the financials.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"faq-item\">\n        <div class=\"fnum\">03<\/div>\n        <div>\n          <div class=\"faq-q\"><h4>How long does a full <em>readiness programme<\/em> take?<\/h4><\/div>\n          <p class=\"faq-a\"><strong>12\u201320 weeks<\/strong> for a complete IFRS S2 readiness programme, depending on current-state maturity. The bench scopes engagements against the client&#8217;s 56-1 One Report cycle \u2014 the IFRS S2 disclosure typically integrates into the 56-1&#8217;s climate\/sustainability section, so the timeline aligns with the annual reporting deadline. <em>Starting 6+ months before the 56-1 target date is standard.<\/em><\/p>\n        <\/div>\n      <\/div>\n      <div class=\"faq-item\">\n        <div class=\"fnum\">04<\/div>\n        <div>\n          <div class=\"faq-q\"><h4>Scope 3 is enormous. <em>Do we really need all 15 categories<\/em>?<\/h4><\/div>\n          <p class=\"faq-a\">IFRS S2 requires Scope 3 disclosure <strong>&#8220;where material&#8221;<\/strong> \u2014 meaning the entity must (a) assess all 15 categories for materiality, (b) measure the material ones, and (c) <em>disclose why other categories were excluded<\/em>. For most SET-listed corporates, 5\u20138 categories are material; the rest can be documented out. But the <strong>assessment-and-justification process must be evidenced<\/strong> \u2014 that&#8217;s part of the disclosure. Othello&#8217;s bench runs the materiality scan first, then scopes the inventory effort accordingly.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"faq-item\">\n        <div class=\"fnum\">05<\/div>\n        <div>\n          <div class=\"faq-q\"><h4>\u0e41\u0e25\u0e49\u0e27\u0e40\u0e23\u0e37\u0e48\u0e2d\u0e07 <em>SASB industry metrics<\/em>?<\/h4><\/div>\n          <p class=\"faq-a\">IFRS S2 directs entities to <strong>&#8220;refer to and consider the applicability of&#8221;<\/strong> the SASB Standards and ISSB industry application guidance for industry-specific metrics. Practically, this means SET-listed corporates need to identify the SASB sector that applies (most have one or two), map the relevant industry metrics, and disclose against them \u2014 or justify deviation. <em>The metrics are sector-specific and often touch product lifecycle, supply chain, and operational efficiency<\/em>. Othello&#8217;s bench maps the applicable SASB sector and prepares the metric disclosure.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"faq-item\">\n        <div class=\"fnum\">06<\/div>\n        <div>\n          <div class=\"faq-q\"><h4>Do you handle <em>assurance<\/em> directly?<\/h4><\/div>\n          <p class=\"faq-a\"><strong>Bench holds AA1000AS ACSAP credential<\/strong> \u2014 meaning the team has assurance-practitioner training. <em>For independence reasons, the same bench that prepares the disclosure does not also conduct the third-party assurance<\/em> \u2014 but the disclosure is structured for assurance-readiness, with audit-trail documentation, methodology justification, and control evidence prepared in parallel. The actual AA1000AS assurance is engaged separately with the client&#8217;s chosen assurance provider; Othello&#8217;s deliverable goes into that engagement with minimal preparation work.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"faq-item\">\n        <div class=\"fnum\">07<\/div>\n        <div>\n          <div class=\"faq-q\"><h4>Can you do <em>\u200e<\/em> if we&#8217;ve never run one?<\/h4><\/div>\n          <p class=\"faq-a\">Yes \u2014 that&#8217;s the most common starting position. Othello uses <strong>three reference scenarios<\/strong> (1.5\u00b0C IEA NZE \/ 2\u00b0C IEA APS \/ 4\u00b0C IPCC RCP 8.5) with sector-specific overlays. The methodology tests the entity&#8217;s strategy against physical risk (sea-level, extreme weather, drought) and transition risk (carbon pricing, fossil-fuel phase-out, regulatory acceleration). <em>Output is a defensible scenario narrative<\/em> for IFRS S2 \u00a7 22 \u2014 with disclosed assumptions, time horizons, and risk\/opportunity implications.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"faq-item\">\n        <div class=\"fnum\">08<\/div>\n        <div>\n          <div class=\"faq-q\"><h4>Where does this <em>integrate with 56-1<\/em>?<\/h4><\/div>\n          <p class=\"faq-a\">IFRS S2 disclosure typically integrates as a <strong>dedicated climate section within the 56-1 One Report&#8217;s sustainability disclosures<\/strong> \u2014 with cross-references to the governance section (board oversight), strategy section (business model), and risk factors (climate risks). The integration matters because the SEC reviews 56-1 as a single document; the IFRS S2 sections cannot be inconsistent with the financial-statement narrative or the governance disclosures elsewhere. <em>Othello&#8217;s bench ensures cross-section terminology lock and narrative consistency.<\/em><\/p>\n        <\/div>\n      <\/div>\n      <div class=\"faq-item\">\n        <div class=\"fnum\">09<\/div>\n        <div>\n          <div class=\"faq-q\"><h4>\u0e2a\u0e2d\u0e07\u0e20\u0e32\u0e29\u0e32 <em>TH-EN<\/em>?<\/h4><\/div>\n          <p class=\"faq-a\">Yes \u2014 the same in-house bench that delivers the advisory work delivers the bilingual disclosure. <strong>ISO 17100 TEP workflow, no third-party translation vendor, no terminology drift<\/strong>. The bilingual IFRS S2 disclosure is calibrated for both Thai SEC submission and FTSE Russell \/ MSCI \/ CDP rating-agency consumption \u2014 the latter typically reading the English version while the former requires Thai for the official 56-1 filing.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"faq-item\">\n        <div class=\"fnum\">10<\/div>\n        <div>\n          <div class=\"faq-q\"><h4>How is this <em>priced<\/em>?<\/h4><\/div>\n          <p class=\"faq-a\">Fixed-fee per scope tier \u2014 engagement is broken into the <strong>8 service scopes<\/strong> (readiness, governance, strategy\/scenario, risk management, GHG inventory, metrics &amp; targets, bilingual delivery, assurance readiness). Each can be engaged independently or as an integrated programme. <em>Quote within 1 business hour<\/em> includes the scope-tier breakdown, deliverable timeline against the 56-1 reporting cycle, and pricing under mutual NDA. Repeat-cycle clients (annual IFRS S2 update) see compounding TM-leveraged cost reduction on the bilingual delivery component.<\/p>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- ============ RELATED SERVICES ============ -->\n<section class=\"related\">\n  <div class=\"wrap\">\n    <div class=\"rel-head\">\n      <div class=\"reb\">\u2605 Related ESG services<\/div>\n      <div class=\"reh\">Explore <em>adjacent<\/em> climate &amp; ESG advisory<\/div>\n    <\/div>\n    <div class=\"rel-grid\">\n      <a class=\"rel\" href=\"\/th\/ghg-inventory-tgo\/\">\n        <div class=\"rel-tag\">SVC 16 \u00b7 ESG<\/div>\n        <h4>GHG <em>Inventory<\/em><\/h4>\n        <p>Scope 1, 2, 3 emissions reporting \u00b7 TGO CFO\/CFP \u00b7 ISO 14064<\/p>\n        <div class=\"rel-cta\">Explore service<\/div>\n      <\/a>\n      <a class=\"rel\" href=\"\/th\/technical-translation\/sustainability-report-translation\/\">\n        <div class=\"rel-tag\">SVC 13 \u00b7 ESG<\/div>\n        <h4>\u0e04\u0e27\u0e32\u0e21\u0e22\u0e31\u0e48\u0e07\u0e22\u0e37\u0e19 <em>Reports<\/em><\/h4>\n        <p>GRI 2021 \u00b7 IFRS S1 \u00b7 standalone bilingual reports<\/p>\n        <div class=\"rel-cta\">Explore service<\/div>\n      <\/a>\n      <a class=\"rel\" href=\"\/th\/ratings-submissions\/\">\n        <div class=\"rel-tag\">SVC 15 \u00b7 ESG<\/div>\n        <h4>\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19 <em>Submissions<\/em><\/h4>\n        <p>FTSE \u00b7 MSCI \u00b7 DJSI \u00b7 CDP \u00b7 Sustainalytics<\/p>\n        <div class=\"rel-cta\">Explore service<\/div>\n      <\/a>\n      <a class=\"rel\" href=\"\/th\/materiality-assessment\/\">\n        <div class=\"rel-tag\">SVC 18 \u00b7 ESG<\/div>\n        <h4>\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e2a\u0e32\u0e23\u0e30\u0e2a\u0e33\u0e04\u0e31\u0e0d <em>Assessment<\/em><\/h4>\n        <p>Double materiality \u00b7 stakeholder engagement \u00b7 IRO<\/p>\n        <div class=\"rel-cta\">Explore service<\/div>\n      <\/a>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- ============ FINAL CTA ============ -->\n<section class=\"final\">\n  <div class=\"wrap\"><div class=\"final-inner\">\n    <div class=\"eyebrow\">Engage the climate-disclosure bench<\/div>\n    <h2>Start with a <em>2026 readiness<\/em> conversation.<\/h2>\n    <p class=\"flead\">SET-listed corporates preparing for the 2026 IFRS S2 disclosure cycle \u2014 <strong>send the current 56-1 climate section, the SET ESG response, the current GHG inventory if any.<\/strong> Within one business hour you&#8217;ll have a gap-scoped quote, mutual NDA, and a clear path to disclosure-ready by your 56-1 deadline. <em>No discovery call about the discovery call.<\/em><\/p>\n    <div class=\"coord\">\n      <div class=\"cblock\">\n        <div class=\"cbic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M22 16.92v3a2 2 0 01-2.18 2 19.79 19.79 0 01-8.63-3.07 19.5 19.5 0 01-6-6 19.79 19.79 0 01-3.07-8.67A2 2 0 014.11 2h3a2 2 0 012 1.72 12.84 12.84 0 00.7 2.81 2 2 0 01-.45 2.11L8.09 9.91a16 16 0 006 6l1.27-1.27a2 2 0 012.11-.45 12.84 12.84 0 002.81.7A2 2 0 0122 16.92z\"\/><\/svg><\/div>\n        <div class=\"cblb\">\u2605 \u0e42\u0e17\u0e23\u0e28\u0e31\u0e1e\u0e17\u0e4c<\/div>\n        <div class=\"cbval\"><a href=\"tel:+6628592145\">+66 02-859-2145<\/a><\/div>\n        <div class=\"cbsub\">\u0e08\u0e31\u0e19\u0e17\u0e23\u0e4c\u2013\u0e28\u0e38\u0e01\u0e23\u0e4c 09:00\u201318:00 \u0e19.<br>\u0e2a\u0e32\u0e22\u0e15\u0e23\u0e07 \u00b7 \u0e44\u0e21\u0e48\u0e21\u0e35\u0e23\u0e30\u0e1a\u0e1a IVR<\/div>\n      <\/div>\n      <div class=\"cblock\">\n        <div class=\"cbic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4 4h16c1.1 0 2 .9 2 2v12c0 1.1-.9 2-2 2H4c-1.1 0-2-.9-2-2V6c0-1.1.9-2 2-2z\"\/><polyline points=\"22,6 12,13 2,6\"\/><\/svg><\/div>\n        <div class=\"cblb\">\u2605 \u0e2d\u0e35\u0e40\u0e21\u0e25<\/div>\n        <div class=\"cbval\"><a href=\"mailto:info@othelloshop.com\">info@othelloshop.com<\/a><\/div>\n        <div class=\"cbsub\">\u0e21\u0e32\u0e15\u0e23\u0e10\u0e32\u0e19 NDA \u0e15\u0e31\u0e49\u0e07\u0e41\u0e15\u0e48\u0e2d\u0e35\u0e40\u0e21\u0e25\u0e09\u0e1a\u0e31\u0e1a\u0e41\u0e23\u0e01<br>\u0e43\u0e1a\u0e40\u0e2a\u0e19\u0e2d\u0e23\u0e32\u0e04\u0e32\u0e20\u0e32\u0e22\u0e43\u0e19 1 \u0e0a\u0e31\u0e48\u0e27\u0e42\u0e21\u0e07\u0e17\u0e33\u0e01\u0e32\u0e23<\/div>\n      <\/div>\n      <div class=\"cblock\">\n        <div class=\"cbic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M21 10c0 7-9 13-9 13s-9-6-9-13a9 9 0 0118 0z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg><\/div>\n        <div class=\"cblb\">\u2605 \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19<\/div>\n        <div class=\"cbval\">Chartered Square<br>\u0e22\u0e39\u0e19\u0e34\u0e15 12-03<\/div>\n        <div class=\"cbsub\">152 \u0e16\u0e19\u0e19\u0e2a\u0e32\u0e17\u0e23\u0e40\u0e2b\u0e19\u0e37\u0e2d<br>\u0e2a\u0e35\u0e25\u0e21 \u00b7 \u0e1a\u0e32\u0e07\u0e23\u0e31\u0e01<br>\u0e01\u0e23\u0e38\u0e07\u0e40\u0e17\u0e1e\u0e2f 10500<\/div>\n      <\/div>\n      <div class=\"cblock\">\n        <div class=\"cbic\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polyline points=\"12 6 12 12 16 14\"\/><\/svg><\/div>\n        <div class=\"cblb\">\u2605 \u0e40\u0e27\u0e25\u0e32\u0e17\u0e33\u0e01\u0e32\u0e23<\/div>\n        <div class=\"cbval\">\u0e08\u0e31\u0e19\u0e17\u0e23\u0e4c\u2013\u0e28\u0e38\u0e01\u0e23\u0e4c<br>09:00\u201318:00 \u0e19.<\/div>\n        <div class=\"cbsub\">\u0e40\u0e27\u0e25\u0e32\u0e01\u0e23\u0e38\u0e07\u0e40\u0e17\u0e1e\u0e2f<br>UTC+7<\/div>\n      <\/div>\n    <\/div>\n    <div class=\"final-cta\">\n      <a href=\"\/th\/contact\/\" class=\"btn btn-primary\">Request Engagement<\/a>\n      <a href=\"\/th\/esg-advisory\/\" class=\"btn btn-outline\">ESG Advisory Hub<\/a>\n    <\/div>\n    <div class=\"final-note\"><em>\u2605<\/em> IFRS Foundation S1\/S2 Certified \u00b7 ISO 14064 Lead \u00b7 TGO Auditor \u00b7 AA1000AS ACSAP \u00b7 in-house<\/div>\n  <\/div><\/div>\n<\/section>\n\n<div class=\"endline\">\n  \u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17 \u0e42\u0e2d\u0e40\u0e17\u0e25\u0e42\u0e25\u0e48 \u0e2d\u0e34\u0e19\u0e40\u0e15\u0e2d\u0e23\u0e4c\u0e40\u0e19\u0e0a\u0e31\u0e48\u0e19\u0e41\u0e19\u0e25 \u0e08\u0e33\u0e01\u0e31\u0e14 <span>\u00b7<\/span> IFRS S2 \u00b7 TCFD Climate Disclosure <span>\u00b7<\/span> \u0e04\u0e27\u0e32\u0e21\u0e40\u0e0a\u0e35\u0e48\u0e22\u0e27\u0e0a\u0e32\u0e0d\u0e1e\u0e34\u0e40\u0e28\u0e29 2569 <span>\u00b7<\/span> IFRS Foundation Certified <span>\u00b7<\/span> ISO 14064 <span>\u00b7<\/span> AA1000AS ACSAP <span>\u00b7<\/span> \u0e01\u0e23\u0e38\u0e07\u0e40\u0e17\u0e1e\u0e2f\n<\/div>\n\n<\/div><!-- \/.oth-s2 -->","protected":false},"excerpt":{"rendered":"<p>\u2605 IFRS S2 \u00b7 TCFD \u00b7 CLIMATE DISCLOSURE \u00b7 2026 SET-LISTED MANDATE IFRS Foundation S1\/S2 certified \u00b7 ISO 14064 Lead \u00b7 NDA from first email Othello \u2192 ESG Advisory \u2192 Climate &amp; Carbon \/ IFRS S2 \u00b7 TCFD Disclosure \u2605 2026 MANDATORY \u00b7 ISSB STANDARD \u00b7 SET-LISTED COMPANIES IFRS S2 &amp; TCFD climate disclosure. The [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":27992,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_yoast_wpseo_title":"ESG Reporting Translation to Enhance Transparency","_yoast_wpseo_metadesc":"Ensure compliance with Thai SEC requirements through accurate ESG Reporting Translation for effective stakeholder communication.","_yoast_wpseo_focuskw":"ESG Reporting Translation","_yoast_wpseo_canonical":"","rank_math_title":"ESG Reporting Translation to Enhance Transparency","rank_math_description":"Ensure compliance with Thai SEC requirements through accurate ESG Reporting Translation for effective stakeholder communication.","rank_math_focus_keyword":"ESG Reporting Translation","rank_math_canonical_url":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","footnotes":"","rank_math_robots":["index"]},"class_list":["post-11750","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages\/11750","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/comments?post=11750"}],"version-history":[{"count":16,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages\/11750\/revisions"}],"predecessor-version":[{"id":31062,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages\/11750\/revisions\/31062"}],"up":[{"embeddable":true,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages\/27992"}],"wp:attachment":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/media?parent=11750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}