{"id":30334,"date":"2026-05-09T13:36:17","date_gmt":"2026-05-09T13:36:17","guid":{"rendered":"https:\/\/www.othellointernational.com\/?page_id=30334"},"modified":"2026-06-27T08:13:06","modified_gmt":"2026-06-27T08:13:06","slug":"climate-ifrs-s2","status":"publish","type":"page","link":"https:\/\/www.othellointernational.com\/th\/esg-advisory\/climate-ifrs-s2\/","title":{"rendered":"Climate &amp; IFRS S2 Disclosure"},"content":{"rendered":"\n<!-- ===================================================================\n     OTHELLO INTERNATIONAL \u2014 CLIMATE & IFRS S2 DISCLOSURE\n     URL: \/esg-advisory\/climate-ifrs-s2\/\n     Anchored to: SET IFRS S2 Climate Disclosures Report (Sept 2025),\n     Scope 3 GHG gap publicly named by SET, FTSE Climate Change theme\n     =================================================================== -->\n\n\n<!-- ===== SCHEMA.ORG JSON-LD ===== -->\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"BreadcrumbList\",\n  \"itemListElement\": [\n    {\n      \"@type\": \"ListItem\",\n      \"position\": 1,\n      \"name\": \"Home\",\n      \"item\": \"https:\/\/www.othellointernational.com\/\"\n    },\n    {\n      \"@type\": \"ListItem\",\n      \"position\": 2,\n      \"name\": \"ESG Advisory\",\n      \"item\": \"https:\/\/www.othellointernational.com\/esg-advisory\/\"\n    },\n    {\n      \"@type\": \"ListItem\",\n      \"position\": 3,\n      \"name\": \"Climate & IFRS S2 Disclosure\",\n      \"item\": \"https:\/\/www.othellointernational.com\/esg-advisory\/climate-ifrs-s2\/\"\n    }\n  ]\n}\n<\/script>\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"Service\",\n  \"name\": \"Climate & IFRS S2 Disclosure\",\n  \"serviceType\": \"IFRS S2 Climate Disclosure\",\n  \"description\": \"Bilingual IFRS S2 climate disclosure for Thai listed companies. Scope 1\/2\/3, TCFD, FTSE Climate Change theme. Modeled on SET's Sept 2025 IFRS S2 report.\",\n  \"url\": \"https:\/\/www.othellointernational.com\/esg-advisory\/climate-ifrs-s2\/\",\n  \"provider\": {\n    \"@type\": \"ProfessionalService\",\n    \"name\": \"Othello International\",\n    \"url\": \"https:\/\/www.othellointernational.com\"\n  },\n  \"areaServed\": {\n    \"@type\": \"Country\",\n    \"name\": \"Thailand\"\n  },\n  \"audience\": {\n    \"@type\": \"BusinessAudience\",\n    \"audienceType\": \"SET-listed companies, mai-listed companies, Thai capital markets\"\n  }\n}\n<\/script>\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What is IFRS S2 and why does it matter for Thai listed companies?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"IFRS S2 is the global standard for climate-related financial disclosure, issued by the International Sustainability Standards Board (ISSB). It builds on the TCFD recommendations and structures climate disclosure into four pillars: Governance, Strategy, Risk Management, and Metrics &amp; Targets. The Stock Exchange of Thailand published its own IFRS S2 Climate-related Disclosures Report in September 2025 \u2014 establishing the model for the 868 listed companies that follow under FTSE Russell methodology from 2026. FTSE Russell's Climate Change theme reads IFRS S2-aligned disclosure directly.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Why is Scope 3 the priority gap?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"SET Senior Executive Vice President Soraphol Tulayasathien publicly named Scope 3 GHG emissions data collection as the biggest remaining gap for Thai listed companies, particularly small and medium-sized issuers. Scope 3 covers all 15 GHG Protocol value chain categories \u2014 purchased goods, transportation, capital goods, business travel, end-of-life, and others \u2014 and typically represents the largest share of a company's total emissions. Most Thai listed companies disclose Scope 1 and 2 reasonably well; Scope 3 is the named priority. Closing this gap is the most direct FTSE Climate Change theme score uplift available.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Does Othello calculate Scope 3 emissions?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"No. Carbon footprint calculation requires verified specialists working under ISO 14064-1, GHG Protocol, or TGO frameworks. Othello partners with verifiers and platforms. Our work begins where the calculation ends \u2014 translating the verified numbers into IFRS S2-aligned, FTSE-recognised disclosure across both Thai and English, integrated with the company's existing reporting cycle and supply chain disclosure. Bilingual lockstep on technical climate vocabulary is the specialism we operate.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"How does the Climate Change theme work in FTSE Russell methodology?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Climate Change is one of 14 themes in the FTSE Russell ESG framework, sitting under the Environmental pillar. It is the highest-weighted theme for most sectors and includes indicators on policy, governance, target setting, scenario analysis, Scope 1\/2\/3 emissions disclosure, transition planning, and capital deployment toward climate-aligned activities. Approximately 30-40% of a typical Thai listed company's FTSE Environmental score comes from the Climate Change theme alone. Strong IFRS S2-aligned disclosure directly moves this score.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What is climate scenario analysis and is it really required?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Climate scenario analysis is the assessment of how a company's strategy and financial performance would hold up under different future climate pathways \u2014 typically a 1.5\u00b0C-aligned scenario, a 2\u00b0C scenario, and a business-as-usual scenario. It is required under IFRS S2 Strategy pillar. For Thai listed companies, the disclosure typically covers both transition risks (regulatory, market, technology, reputation) and physical risks (acute weather, chronic temperature\/sea level shifts). The bilingual disclosure layer is technical \u2014 translating climate scenario terminology accurately between Thai and English requires the FTSE-calibrated terminology database.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Can you align our existing TCFD disclosure to IFRS S2?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Yes. IFRS S2 builds directly on the TCFD recommendations \u2014 the four-pillar structure is preserved. For Thai listed companies with existing TCFD disclosure, the migration to IFRS S2 is largely an alignment exercise: closing specific IFRS S2 requirements that go beyond TCFD (more granular industry-specific metrics, more explicit governance disclosure, expanded Scope 3 requirements). Othello produces the bilingual alignment in lockstep \u2014 Thai version and English version reviewed against each other indicator by indicator before publication.\"\n      }\n    }\n  ]\n}\n<\/script>\n<!-- ===== END SCHEMA.ORG ===== -->\n\n\n\n\n<!-- ===== SCHEMA.ORG JSON-LD ===== -->\n<!-- ===== END SCHEMA.ORG ===== -->\n\n\n\n<style>\n@import url('https:\/\/fonts.googleapis.com\/css2?family=Poppins:wght@300;400;500;600;700;800;900&display=swap');\n@import url('https:\/\/fonts.googleapis.com\/css2?family=Sarabun:wght@400;600;700&display=swap');\n@import url('https:\/\/fonts.googleapis.com\/css2?family=JetBrains+Mono:wght@400;500;700&display=swap');\n\n.oth-clm {\n  --black: #000000;\n  --black-soft: #0a0a0a;\n  --black-elev: #141414;\n  --black-elev-2: #1a1a1a;\n  --black-line: #262626;\n  --red: #ED4036;\n  --red-bright: #FF5046;\n  --red-deep: #C2261C;\n  --white: #ffffff;\n  --white-soft: rgba(255,255,255,0.78);\n  --white-mute: rgba(255,255,255,0.55);\n  --white-line: rgba(255,255,255,0.1);\n  --green: #4ade80;\n  --amber: #fbbf24;\n  --blue: #3b82f6;\n  --scope1: #ED4036;\n  --scope2: #fbbf24;\n  --scope3: #4ade80;\n\n  --font: 'Poppins', -apple-system, sans-serif;\n  --font-thai: 'Sarabun', 'Poppins', sans-serif;\n  --font-mono: 'JetBrains Mono', 'SF Mono', monospace;\n\n  font-family: var(--font);\n  color: var(--white);\n  background: var(--black);\n  line-height: 1.6;\n  font-size: 16px;\n  margin: 0; 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}\n.oth-clm .particle:nth-child(5) { top: 35%; left: 50%; animation: clm-particle-2 11s ease-in-out infinite; width: 5px; height: 5px; }\n.oth-clm .particle:nth-child(6) { top: 85%; left: 35%; animation: clm-particle-3 13s ease-in-out infinite; }\n\n\/* Hero animated entry *\/\n.oth-clm .hero-tag,\n.oth-clm .hero h1,\n.oth-clm .accent-bar,\n.oth-clm .hero .lead,\n.oth-clm .ctas {\n  position: relative;\n  z-index: 5;\n}\n.oth-clm .hero-tag { animation: clm-fade-up 0.8s ease-out; }\n.oth-clm .hero h1 { animation: clm-fade-up 0.9s ease-out 0.1s both; }\n.oth-clm .accent-bar { animation: clm-grow-bar 1.2s cubic-bezier(0.16, 1, 0.3, 1) 0.5s both; transform-origin: left; }\n.oth-clm .hero .lead { animation: clm-fade-up 1.1s ease-out 0.3s both; }\n.oth-clm .ctas { animation: clm-fade-up 1.2s ease-out 0.4s both; }\n.oth-clm .hero h1 {\n  font-size: clamp(28px, 5.5vw, 72px);\n  line-height: 1.05; font-weight: 700;\n  letter-spacing: -0.025em;\n  margin: 0 0 16px 0;\n  color: var(--white);\n}\n.oth-clm .hero h1 .red-line { color: var(--red); display: block; }\n.oth-clm .accent-bar {\n  width: 60px; height: 4px;\n  background: var(--red);\n  margin: 28px 0 32px 0;\n  border-radius: 2px;\n}\n.oth-clm .hero .lead {\n  font-size: 17px; line-height: 1.7;\n  color: var(--white-soft);\n  margin: 0 0 40px 0;\n  max-width: 60ch;\n}\n.oth-clm .hero .lead strong { color: var(--white); font-weight: 600; }\n\n\/* Hero panel *\/\n.oth-clm .hero-panel {\n  background: linear-gradient(135deg, var(--black-elev) 0%, var(--black-soft) 100%);\n  border: 1px solid var(--black-line);\n  padding: 36px 32px;\n  position: relative;\n  overflow: hidden;\n  border-radius: 6px;\n}\n.oth-clm .hero-panel::before {\n  content: \"\";\n  position: absolute;\n  top: 0; left: 0;\n  width: 4px; height: 100%;\n  background: var(--red);\n}\n.oth-clm .hero-panel-head {\n  display: flex;\n  justify-content: space-between;\n  align-items: flex-end;\n  margin-bottom: 22px;\n}\n.oth-clm .hero-panel-label {\n  font-size: 10.5px; font-weight: 700;\n  letter-spacing: 0.18em; 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}\n\n\/* CTAs *\/\n.oth-clm .ctas { display: flex; gap: 14px; flex-wrap: wrap; }\n.oth-clm .btn {\n  display: inline-flex; align-items: center; gap: 12px;\n  padding: 18px 32px;\n  font-size: 14px; font-weight: 600;\n  letter-spacing: 0.02em;\n  text-transform: uppercase;\n  text-decoration: none;\n  border-radius: 4px;\n  transition: all 0.25s ease;\n  cursor: pointer;\n  border: 2px solid;\n}\n.oth-clm .btn-primary {\n  background: var(--red); color: var(--white);\n  border-color: var(--red);\n}\n.oth-clm .btn-primary:hover {\n  background: var(--red-bright); border-color: var(--red-bright);\n  transform: translateY(-2px);\n  box-shadow: 0 8px 24px rgba(237, 64, 54, 0.3);\n}\n.oth-clm .btn-outline {\n  background: transparent; color: var(--white);\n  border-color: var(--white-line);\n}\n.oth-clm .btn-outline:hover {\n  background: var(--white); color: var(--black);\n  border-color: var(--white);\n}\n.oth-clm .btn .icon {\n  width: 18px; height: 18px;\n  stroke: currentColor; fill: none; stroke-width: 2;\n}\n\n\/* ===== TICKER ===== *\/\n.oth-clm .ticker {\n  background: var(--red); color: var(--white);\n  padding: 18px 0; overflow: hidden;\n}\n.oth-clm .ticker-track {\n  display: flex; gap: 60px;\n  white-space: nowrap;\n  animation: clm-scroll 50s linear infinite;\n  font-size: 13px; font-weight: 700;\n  letter-spacing: 0.1em;\n  text-transform: uppercase;\n}\n.oth-clm .ticker-track span {\n  display: inline-flex; align-items: center; gap: 14px;\n  flex-shrink: 0;\n}\n.oth-clm .ticker-track .sep {\n  width: 6px; height: 6px;\n  background: var(--white); border-radius: 50%;\n  flex-shrink: 0;\n}\n@keyframes clm-scroll {\n  from { transform: translateX(0); }\n  to { transform: translateX(-50%); }\n}\n\n\/* ===== SECTION BASE ===== *\/\n.oth-clm section.block { padding: 120px 0; background: var(--black); position: relative; }\n.oth-clm section.block.alt { background: var(--black-soft); }\n.oth-clm .section-head { text-align: center; margin-bottom: 70px; }\n.oth-clm .eyebrow {\n  display: inline-flex; align-items: center; gap: 12px;\n  font-size: 11.5px; font-weight: 700;\n  letter-spacing: 0.2em; text-transform: uppercase;\n  color: var(--red);\n  margin-bottom: 24px;\n}\n.oth-clm .eyebrow::before, .oth-clm .eyebrow::after {\n  content: \"\"; width: 32px; height: 1px;\n  background: var(--red);\n}\n.oth-clm .section-head h2 {\n  font-size: clamp(24px, 4.5vw, 56px);\n  line-height: 1.1; font-weight: 700;\n  letter-spacing: -0.025em;\n  margin: 0 auto 20px auto;\n  max-width: 22ch;\n}\n.oth-clm .section-head h2 .red { color: var(--red); }\n.oth-clm .section-head .subtitle {\n  font-size: 18px;\n  color: var(--white-soft);\n  max-width: 64ch;\n  margin: 0 auto;\n  line-height: 1.65;\n}\n\n\/* ===== SET REGULATORY ANCHOR \u2014 quote feature ===== *\/\n.oth-clm .quote-feature {\n  background: linear-gradient(135deg, var(--black-elev) 0%, var(--black-soft) 100%);\n  border: 1px solid var(--black-line);\n  border-left: 6px solid var(--red);\n  border-radius: 6px;\n  padding: 50px 56px;\n  margin-bottom: 50px;\n  position: relative;\n  overflow: hidden;\n}\n.oth-clm .quote-feature::before {\n  content: \"\\201C\";\n  position: absolute;\n  top: -20px; left: 30px;\n  font-size: 200px;\n  font-family: serif;\n  color: var(--red);\n  opacity: 0.15;\n  line-height: 1;\n}\n.oth-clm .quote-event {\n  font-size: 11px;\n  font-weight: 700;\n  letter-spacing: 0.18em;\n  text-transform: uppercase;\n  color: var(--red);\n  margin-bottom: 18px;\n  position: relative; z-index: 2;\n}\n.oth-clm .quote-text {\n  font-size: clamp(22px, 2.6vw, 32px);\n  font-weight: 600;\n  line-height: 1.4;\n  color: var(--white);\n  letter-spacing: -0.01em;\n  margin: 0 0 24px 0;\n  position: relative; z-index: 2;\n  max-width: 32ch;\n}\n.oth-clm .quote-text em {\n  font-style: italic;\n  color: var(--red);\n  font-weight: 700;\n}\n.oth-clm .quote-attr {\n  display: flex; align-items: center; gap: 16px;\n  position: relative; z-index: 2;\n  padding-top: 18px;\n  border-top: 1px solid var(--black-line);\n  font-size: 13px;\n  color: var(--white-soft);\n}\n.oth-clm .quote-attr strong {\n  color: var(--white);\n  font-weight: 600;\n  text-transform: uppercase;\n  letter-spacing: 0.08em;\n  font-size: 12px;\n  margin-right: 8px;\n}\n\n\/* ===== IFRS S2 PILLARS \u2014 four core areas ===== *\/\n.oth-clm .pillars-grid {\n  display: grid;\n  grid-template-columns: repeat(4, 1fr);\n  gap: 0;\n  border: 1px solid var(--black-line);\n  border-radius: 8px;\n  overflow: hidden;\n  background: var(--black-elev);\n}\n.oth-clm .pillar-cell {\n  padding: 40px 32px;\n  border-right: 1px solid var(--black-line);\n  position: relative;\n  transition: background 0.3s;\n}\n.oth-clm .pillar-cell:last-child { border-right: none; }\n.oth-clm .pillar-cell:hover { background: var(--black-elev-2); }\n.oth-clm .pillar-icon {\n  width: 48px; height: 48px;\n  background: rgba(237, 64, 54, 0.1);\n  border: 1px solid rgba(237, 64, 54, 0.25);\n  border-radius: 10px;\n  display: flex; align-items: center; justify-content: center;\n  margin-bottom: 22px;\n}\n.oth-clm .pillar-icon svg {\n  width: 24px; height: 24px;\n  stroke: var(--red);\n  fill: none; stroke-width: 2;\n}\n.oth-clm .pillar-num {\n  font-family: var(--font-mono);\n  font-size: 11px;\n  font-weight: 700;\n  letter-spacing: 0.16em;\n  color: var(--red);\n  margin-bottom: 10px;\n  text-transform: uppercase;\n}\n.oth-clm .pillar-cell h4 {\n  font-size: 18px;\n  font-weight: 700;\n  color: var(--white);\n  margin: 0 0 10px 0;\n  letter-spacing: -0.005em;\n  line-height: 1.25;\n}\n.oth-clm .pillar-cell .pillar-th {\n  font-family: var(--font-thai);\n  font-size: 13px;\n  color: var(--red);\n  font-weight: 600;\n  margin-bottom: 14px;\n}\n.oth-clm .pillar-cell p {\n  font-size: 13.5px;\n  line-height: 1.6;\n  color: var(--white-soft);\n  margin: 0;\n}\n\n\/* ===== SCOPE 1\/2\/3 VISUAL \u2014 flagship element ===== *\/\n.oth-clm .scopes-card {\n  background: var(--black-elev);\n  border: 1px solid var(--black-line);\n  border-radius: 8px;\n  padding: 48px;\n  margin-bottom: 40px;\n}\n.oth-clm .scopes-head {\n  display: flex;\n  justify-content: space-between;\n  align-items: center;\n  margin-bottom: 32px;\n  padding-bottom: 24px;\n  border-bottom: 1px solid var(--black-line);\n  flex-wrap: wrap;\n  gap: 14px;\n}\n.oth-clm .scopes-title {\n  font-size: 18px;\n  font-weight: 700;\n  color: var(--white);\n  letter-spacing: -0.005em;\n}\n.oth-clm .scopes-source {\n  font-family: var(--font-mono);\n  font-size: 11px;\n  color: var(--white-mute);\n  letter-spacing: 0.04em;\n}\n.oth-clm .scopes-grid {\n  display: grid;\n  grid-template-columns: 1fr 1fr 1fr;\n  gap: 24px;\n}\n.oth-clm .scope-item {\n  background: var(--black-soft);\n  border: 1px solid var(--black-line);\n  border-radius: 6px;\n  padding: 32px 28px;\n  position: relative;\n  overflow: hidden;\n  transition: all 0.3s;\n}\n.oth-clm .scope-item:hover {\n  transform: translateY(-4px);\n}\n.oth-clm .scope-item::before {\n  content: \"\";\n  position: absolute;\n  top: 0; left: 0;\n  width: 100%; height: 4px;\n}\n.oth-clm .scope-item.s1::before { background: var(--scope1); }\n.oth-clm .scope-item.s2::before { background: var(--scope2); }\n.oth-clm .scope-item.s3 {\n  border-color: var(--scope3);\n  box-shadow: 0 0 0 1px rgba(74,222,128,0.3);\n}\n.oth-clm .scope-item.s3::before { background: var(--scope3); }\n.oth-clm .scope-num {\n  display: flex;\n  align-items: baseline;\n  gap: 6px;\n  margin-bottom: 16px;\n}\n.oth-clm .scope-num .big {\n  font-family: var(--font-mono);\n  font-size: 56px;\n  font-weight: 800;\n  letter-spacing: -0.03em;\n  line-height: 1;\n}\n.oth-clm .scope-num .small {\n  font-size: 14px;\n  font-weight: 700;\n  letter-spacing: 0.06em;\n  text-transform: uppercase;\n}\n.oth-clm .scope-item.s1 .scope-num .big,\n.oth-clm .scope-item.s1 .scope-num .small { color: var(--scope1); }\n.oth-clm .scope-item.s2 .scope-num .big,\n.oth-clm .scope-item.s2 .scope-num .small { color: var(--scope2); }\n.oth-clm .scope-item.s3 .scope-num .big,\n.oth-clm .scope-item.s3 .scope-num .small { color: var(--scope3); }\n\n.oth-clm .scope-item h4 {\n  font-size: 17px;\n  font-weight: 600;\n  color: var(--white);\n  margin: 0 0 8px 0;\n  letter-spacing: -0.005em;\n}\n.oth-clm .scope-th {\n  font-family: var(--font-thai);\n  font-size: 13px;\n  color: var(--white-soft);\n  font-weight: 600;\n  margin-bottom: 16px;\n  padding-bottom: 14px;\n  border-bottom: 1px solid var(--black-line);\n}\n.oth-clm .scope-item p {\n  font-size: 13.5px;\n  line-height: 1.6;\n  color: var(--white-soft);\n  margin: 0 0 16px 0;\n}\n.oth-clm .scope-tag {\n  display: inline-block;\n  font-size: 10.5px;\n  font-weight: 700;\n  letter-spacing: 0.08em;\n  padding: 5px 10px;\n  border-radius: 3px;\n  text-transform: uppercase;\n}\n.oth-clm .scope-item.s1 .scope-tag { color: var(--scope1); background: rgba(237,64,54,0.12); border: 1px solid rgba(237,64,54,0.3); }\n.oth-clm .scope-item.s2 .scope-tag { color: var(--scope2); background: rgba(251,191,36,0.12); border: 1px solid rgba(251,191,36,0.3); }\n.oth-clm .scope-item.s3 .scope-tag { color: var(--scope3); background: rgba(74,222,128,0.12); border: 1px solid rgba(74,222,128,0.3); }\n\n\/* Gap callout below the three scopes *\/\n.oth-clm .gap-callout {\n  background: linear-gradient(135deg, var(--red) 0%, var(--red-deep) 100%);\n  color: var(--white);\n  border-radius: 8px;\n  padding: 40px 44px;\n  position: relative;\n  overflow: hidden;\n}\n.oth-clm .gap-callout::after {\n  content: \"\";\n  position: absolute;\n  bottom: -100px; right: -100px;\n  width: 350px; height: 350px;\n  background: rgba(255,255,255,0.04);\n  border-radius: 50%;\n}\n.oth-clm .gap-tag {\n  font-size: 11px;\n  font-weight: 700;\n  letter-spacing: 0.16em;\n  text-transform: uppercase;\n  color: rgba(255,255,255,0.85);\n  margin-bottom: 16px;\n  position: relative; z-index: 2;\n}\n.oth-clm .gap-callout h3 {\n  font-size: clamp(22px, 2.4vw, 30px);\n  font-weight: 700;\n  margin: 0 0 14px 0;\n  letter-spacing: -0.01em;\n  position: relative; z-index: 2;\n  line-height: 1.2;\n}\n.oth-clm .gap-callout p {\n  font-size: 15.5px;\n  line-height: 1.65;\n  color: rgba(255,255,255,0.92);\n  margin: 0;\n  position: relative; z-index: 2;\n  max-width: 80ch;\n}\n.oth-clm .gap-callout p strong { color: var(--white); font-weight: 700; }\n\n\/* ===== DELIVERABLES GRID ===== *\/\n.oth-clm .deliv-grid {\n  display: grid;\n  grid-template-columns: repeat(2, 1fr);\n  gap: 22px;\n}\n.oth-clm .deliv-card {\n  background: var(--black-elev);\n  border: 1px solid var(--black-line);\n  border-radius: 6px;\n  padding: 36px 32px;\n  display: flex;\n  flex-direction: column;\n  transition: all 0.3s;\n  position: relative;\n  overflow: hidden;\n}\n.oth-clm .deliv-card::before {\n  content: \"\";\n  position: absolute;\n  top: 0; left: 0;\n  width: 100%; height: 3px;\n  background: var(--red);\n  transform: scaleX(0);\n  transform-origin: left;\n  transition: transform 0.4s ease;\n}\n.oth-clm .deliv-card:hover {\n  background: var(--black-elev-2);\n  border-color: rgba(237,64,54,0.3);\n  transform: translateY(-4px);\n}\n.oth-clm .deliv-card:hover::before { transform: scaleX(1); }\n.oth-clm .deliv-card.featured {\n  grid-column: span 2;\n  background: linear-gradient(135deg, var(--red) 0%, var(--red-deep) 100%);\n  display: grid;\n  grid-template-columns: minmax(0, 1fr) minmax(0, 1.5fr);\n  gap: 40px;\n  padding: 48px 44px;\n  position: relative;\n  overflow: hidden;\n}\n.oth-clm .deliv-card.featured::after {\n  content: \"\";\n  position: absolute;\n  bottom: -120px; right: -120px;\n  width: 400px; height: 400px;\n  background: rgba(255,255,255,0.04);\n  border-radius: 50%;\n}\n.oth-clm .deliv-card.featured::before { display: none; }\n.oth-clm .deliv-icon {\n  width: 64px; height: 64px;\n  background: linear-gradient(135deg, rgba(237, 64, 54, 0.15) 0%, rgba(237, 64, 54, 0.05) 100%);\n  border: 1px solid rgba(237, 64, 54, 0.3);\n  border-radius: 14px;\n  display: flex;\n  align-items: center;\n  justify-content: center;\n  margin-bottom: 24px;\n  transition: all 0.4s cubic-bezier(0.16, 1, 0.3, 1);\n  position: relative;\n}\n.oth-clm .deliv-icon::before {\n  content: \"\";\n  position: absolute;\n  inset: -5px;\n  border: 1px dashed rgba(237, 64, 54, 0.25);\n  border-radius: 18px;\n  opacity: 0;\n  transition: opacity 0.4s ease;\n}\n.oth-clm .deliv-card:hover .deliv-icon:not(.feat) {\n  background: linear-gradient(135deg, var(--red) 0%, var(--red-deep) 100%);\n  border-color: var(--red);\n  transform: rotate(-6deg) scale(1.05);\n  box-shadow: 0 12px 32px rgba(237, 64, 54, 0.4);\n}\n.oth-clm .deliv-card:hover .deliv-icon:not(.feat)::before {\n  opacity: 1;\n  animation: clm-rotate 20s linear infinite;\n}\n.oth-clm .deliv-icon svg {\n  width: 30px; height: 30px;\n  stroke: var(--red);\n  fill: none; stroke-width: 1.8;\n  transition: stroke 0.4s ease;\n}\n.oth-clm .deliv-card:hover .deliv-icon:not(.feat) svg { stroke: var(--white); }\n.oth-clm .deliv-card.featured .deliv-icon {\n  background: rgba(0,0,0,0.25);\n  border-color: rgba(255,255,255,0.2);\n  width: 68px; height: 68px;\n}\n.oth-clm .deliv-card.featured .deliv-icon::before { display: none; }\n.oth-clm .deliv-card.featured .deliv-icon svg {\n  stroke: var(--white);\n  width: 30px; height: 30px;\n}\n.oth-clm .deliv-num {\n  font-family: var(--font-mono);\n  font-size: 11px;\n  font-weight: 700;\n  letter-spacing: 0.16em;\n  color: var(--red);\n  margin-bottom: 12px;\n  text-transform: uppercase;\n  position: relative; z-index: 2;\n}\n.oth-clm .deliv-card.featured .deliv-num {\n  color: rgba(255,255,255,0.85);\n}\n.oth-clm .deliv-card h3 {\n  font-size: 20px;\n  font-weight: 600;\n  color: var(--white);\n  margin: 0 0 10px 0;\n  letter-spacing: -0.01em;\n  line-height: 1.25;\n  position: relative; z-index: 2;\n}\n.oth-clm .deliv-card.featured h3 {\n  font-size: clamp(24px, 2.6vw, 32px);\n  font-weight: 700;\n  line-height: 1.15;\n}\n.oth-clm .deliv-th {\n  font-family: var(--font-thai);\n  font-size: 13.5px;\n  color: var(--red);\n  font-weight: 600;\n  margin-bottom: 14px;\n  position: relative; z-index: 2;\n}\n.oth-clm .deliv-card.featured .deliv-th {\n  color: rgba(255,255,255,0.95);\n}\n.oth-clm .deliv-card p {\n  font-size: 14px;\n  line-height: 1.65;\n  color: var(--white-soft);\n  margin: 0 0 18px 0;\n  flex-grow: 1;\n  position: relative; z-index: 2;\n}\n.oth-clm .deliv-card.featured p {\n  color: rgba(255,255,255,0.92);\n  font-size: 15.5px;\n}\n.oth-clm .deliv-meta {\n  margin-top: auto;\n  padding-top: 14px;\n  border-top: 1px solid var(--black-line);\n  font-family: var(--font-mono);\n  font-size: 11px;\n  font-weight: 600;\n  letter-spacing: 0.08em;\n  color: var(--red);\n  text-transform: uppercase;\n  position: relative; z-index: 2;\n}\n.oth-clm .deliv-card.featured .deliv-meta {\n  border-top-color: rgba(255,255,255,0.2);\n  color: rgba(255,255,255,0.85);\n}\n\n\/* ===== TRANSITION VS PHYSICAL RISK ===== *\/\n.oth-clm .risk-grid {\n  display: grid;\n  grid-template-columns: 1fr 1fr;\n  gap: 24px;\n}\n.oth-clm .risk-card {\n  background: var(--black-elev);\n  border: 1px solid var(--black-line);\n  border-radius: 8px;\n  padding: 44px 40px;\n  position: relative;\n  overflow: hidden;\n  transition: all 0.3s;\n}\n.oth-clm .risk-card:hover {\n  transform: translateY(-4px);\n  border-color: rgba(237,64,54,0.3);\n}\n.oth-clm .risk-tag {\n  font-size: 11px;\n  font-weight: 700;\n  letter-spacing: 0.16em;\n  text-transform: uppercase;\n  color: var(--red);\n  margin-bottom: 16px;\n}\n.oth-clm .risk-card h3 {\n  font-size: 24px;\n  font-weight: 700;\n  color: var(--white);\n  margin: 0 0 16px 0;\n  letter-spacing: -0.01em;\n  line-height: 1.2;\n}\n.oth-clm .risk-card .risk-desc {\n  font-size: 14.5px;\n  line-height: 1.65;\n  color: var(--white-soft);\n  margin: 0 0 24px 0;\n  padding-bottom: 22px;\n  border-bottom: 1px solid var(--black-line);\n}\n.oth-clm .risk-list {\n  list-style: none;\n  margin: 0; padding: 0;\n}\n.oth-clm .risk-list li {\n  font-size: 14px;\n  color: var(--white-soft);\n  padding: 10px 0 10px 28px;\n  position: relative;\n  line-height: 1.55;\n}\n.oth-clm .risk-list li::before {\n  content: \"\u2192\";\n  position: absolute;\n  left: 0;\n  color: var(--red);\n  font-weight: 700;\n  font-size: 16px;\n}\n.oth-clm .risk-list li strong { color: var(--white); font-weight: 600; }\n\n\/* ===== METRICS TABLE \u2014 climate disclosure terminology ===== *\/\n.oth-clm .metrics-table {\n  background: var(--black-elev);\n  border: 1px solid var(--black-line);\n  border-radius: 6px;\n  overflow: hidden;\n}\n.oth-clm .metrics-head {\n  display: grid;\n  grid-template-columns: minmax(0, 1.2fr) minmax(0, 1.2fr) minmax(0, 1.6fr);\n  background: var(--black);\n  padding: 18px 28px;\n  border-bottom: 1px solid var(--black-line);\n}\n.oth-clm .metrics-head .col {\n  font-size: 11px;\n  font-weight: 700;\n  letter-spacing: 0.14em;\n  text-transform: uppercase;\n  color: var(--red);\n}\n.oth-clm .metrics-row {\n  display: grid;\n  grid-template-columns: minmax(0, 1.2fr) minmax(0, 1.2fr) minmax(0, 1.6fr);\n  padding: 18px 28px;\n  border-bottom: 1px solid var(--black-line);\n  align-items: center;\n  transition: background 0.2s;\n}\n.oth-clm .metrics-row:last-child { border-bottom: none; }\n.oth-clm .metrics-row:hover { background: var(--black-elev-2); }\n.oth-clm .metric-en {\n  font-size: 14px;\n  font-weight: 600;\n  color: var(--white);\n}\n.oth-clm .metric-th {\n  font-family: var(--font-thai);\n  font-size: 14px;\n  color: var(--red);\n  font-weight: 600;\n}\n.oth-clm .metric-context {\n  font-size: 12.5px;\n  color: var(--white-soft);\n  line-height: 1.5;\n}\n\n\/* ===== HOW OTHELLO HELPS \u2014 the firm advantage ===== *\/\n.oth-clm .how-grid {\n  display: grid;\n  grid-template-columns: minmax(0, 1.1fr) minmax(0, 1fr);\n  gap: 70px;\n  align-items: start;\n  margin-bottom: 60px;\n}\n.oth-clm .how-purpose {\n  font-family: var(--font-display, 'Fraunces', Georgia, serif);\n  font-size: clamp(28px, 3.4vw, 44px);\n  line-height: 1.18;\n  font-weight: 500;\n  letter-spacing: -0.022em;\n  color: var(--white);\n  margin: 0 0 32px 0;\n  font-variation-settings: \"opsz\" 144;\n  max-width: 22ch;\n}\n.oth-clm .how-purpose em {\n  font-style: italic;\n  color: var(--red);\n  font-weight: 400;\n}\n.oth-clm .how-body {\n  font-size: 16.5px;\n  line-height: 1.7;\n  color: var(--white-soft);\n  margin: 0 0 22px 0;\n  max-width: 60ch;\n}\n.oth-clm .how-body strong { color: var(--white); font-weight: 600; }\n.oth-clm .how-body .red-emph { color: var(--red-bright); font-weight: 600; }\n\n.oth-clm .how-advantages {\n  display: flex;\n  flex-direction: column;\n  gap: 18px;\n}\n.oth-clm .how-advantage {\n  background: linear-gradient(155deg, var(--black-elev) 0%, var(--black-soft) 100%);\n  border: 1px solid var(--black-line);\n  border-radius: 12px;\n  padding: 26px 28px;\n  position: relative;\n  overflow: hidden;\n  transition: all 0.4s cubic-bezier(0.16, 1, 0.3, 1);\n}\n.oth-clm .how-advantage::before {\n  content: \"\";\n  position: absolute;\n  top: 0; left: 0;\n  width: 5px; height: 100%;\n  background: var(--red);\n  border-radius: 12px 0 0 12px;\n}\n.oth-clm .how-advantage::after {\n  content: \"\";\n  position: absolute;\n  inset: 0;\n  background: radial-gradient(ellipse 200px 150px at 100% 0%, rgba(237, 64, 54, 0.12), transparent 70%);\n  pointer-events: none;\n  opacity: 0.5;\n  transition: opacity 0.4s ease;\n}\n.oth-clm .how-advantage:hover {\n  border-color: rgba(237, 64, 54, 0.4);\n  transform: translateX(-6px);\n  box-shadow: -10px 0 40px rgba(237, 64, 54, 0.18);\n}\n.oth-clm .how-advantage:hover::after { opacity: 1; }\n\n.oth-clm .how-row {\n  display: flex;\n  align-items: flex-start;\n  gap: 18px;\n  position: relative;\n  z-index: 2;\n}\n.oth-clm .how-icon {\n  width: 52px; height: 52px;\n  background: linear-gradient(135deg, var(--red) 0%, var(--red-deep) 100%);\n  border-radius: 11px;\n  display: flex; align-items: center; justify-content: center;\n  flex-shrink: 0;\n  box-shadow: 0 4px 16px rgba(237, 64, 54, 0.3);\n  position: relative;\n  transition: transform 0.4s ease;\n}\n.oth-clm .how-icon::after {\n  content: \"\";\n  position: absolute;\n  inset: -3px;\n  border: 1px solid rgba(237, 64, 54, 0.3);\n  border-radius: 13px;\n  animation: clm-pulse-dot 3s ease-in-out infinite;\n}\n.oth-clm .how-advantage:hover .how-icon {\n  transform: rotate(-6deg) scale(1.05);\n}\n.oth-clm .how-icon svg {\n  width: 24px; height: 24px;\n  stroke: var(--white);\n  fill: none;\n  stroke-width: 2;\n  stroke-linecap: round;\n  stroke-linejoin: round;\n}\n.oth-clm .how-content { flex: 1; min-width: 0; }\n.oth-clm .how-title {\n  font-family: var(--font-display, 'Fraunces', Georgia, serif);\n  font-size: 18px;\n  font-weight: 600;\n  color: var(--white);\n  margin: 0 0 6px 0;\n  letter-spacing: -0.012em;\n  line-height: 1.25;\n  font-variation-settings: \"opsz\" 144;\n}\n.oth-clm .how-desc {\n  font-size: 13.5px;\n  line-height: 1.55;\n  color: var(--white-soft);\n  margin: 0;\n}\n.oth-clm .how-desc strong { color: var(--white); font-weight: 600; }\n\n\/* The contrast block *\/\n.oth-clm .how-contrast {\n  display: grid;\n  grid-template-columns: 1fr auto 1fr;\n  gap: 24px;\n  align-items: stretch;\n  background: linear-gradient(135deg, var(--black-elev) 0%, var(--black-soft) 100%);\n  border: 1px solid var(--black-line);\n  border-radius: 12px;\n  padding: 44px;\n  position: relative;\n  overflow: hidden;\n  margin-top: 50px;\n}\n.oth-clm .how-contrast::before {\n  content: \"\";\n  position: absolute;\n  inset: 0;\n  background: radial-gradient(ellipse 700px 500px at 50% 50%, rgba(237, 64, 54, 0.08), transparent 70%);\n  pointer-events: none;\n}\n\n.oth-clm .contrast-col {\n  position: relative;\n  z-index: 2;\n}\n.oth-clm .contrast-col h4 {\n  font-family: var(--font-display, 'Fraunces', Georgia, serif);\n  font-size: 22px;\n  font-weight: 500;\n  color: var(--white);\n  margin: 0 0 20px 0;\n  letter-spacing: -0.012em;\n  font-variation-settings: \"opsz\" 144;\n}\n.oth-clm .contrast-col.othello h4 em {\n  font-style: italic;\n  color: var(--red);\n  font-weight: 400;\n}\n.oth-clm .contrast-tag {\n  font-family: var(--font-mono, 'JetBrains Mono', monospace);\n  font-size: 9.5px;\n  font-weight: 700;\n  letter-spacing: 0.2em;\n  text-transform: uppercase;\n  color: rgba(255, 255, 255, 0.5);\n  margin-bottom: 12px;\n}\n.oth-clm .contrast-col.othello .contrast-tag { color: var(--red); }\n.oth-clm .contrast-col ul {\n  list-style: none; margin: 0; padding: 0;\n}\n.oth-clm .contrast-col ul li {\n  font-size: 14px;\n  line-height: 1.55;\n  color: var(--white-soft);\n  padding: 9px 0 9px 26px;\n  position: relative;\n  border-bottom: 1px solid rgba(255,255,255,0.05);\n}\n.oth-clm .contrast-col ul li:last-child { border-bottom: none; }\n.oth-clm .contrast-col.standard ul li::before {\n  content: \"\u2715\";\n  position: absolute;\n  left: 0;\n  color: rgba(255, 255, 255, 0.4);\n  font-weight: 700;\n}\n.oth-clm .contrast-col.othello ul li::before {\n  content: \"\u2713\";\n  position: absolute;\n  left: 0;\n  color: var(--red);\n  font-weight: 700;\n}\n.oth-clm .contrast-divider {\n  width: 1px;\n  background: rgba(255,255,255,0.1);\n  position: relative;\n  z-index: 2;\n}\n\n\/* ===== FAQ ===== *\/\n.oth-clm .faqs {\n  max-width: 920px; margin: 0 auto;\n  border-top: 2px solid var(--black-line);\n}\n.oth-clm .faq {\n  border-bottom: 1px solid var(--black-line);\n  background: var(--black-elev);\n  margin-bottom: 12px;\n  border-radius: 6px;\n  overflow: hidden;\n  transition: all 0.3s;\n}\n.oth-clm .faq[open] { border-color: var(--red); }\n.oth-clm .faq summary {\n  list-style: none; cursor: pointer;\n  padding: 24px 28px;\n  display: grid;\n  grid-template-columns: 60px minmax(0, 1fr) 36px;\n  gap: 20px; align-items: center;\n  font-size: 17px; font-weight: 600;\n  color: var(--white);\n  letter-spacing: -0.005em;\n  transition: all 0.2s;\n}\n.oth-clm .faq summary::-webkit-details-marker { display: none; }\n.oth-clm .faq summary:hover { background: var(--black-elev-2); }\n.oth-clm .faq-num {\n  font-family: var(--font-mono);\n  font-size: 11.5px;\n  font-weight: 700;\n  letter-spacing: 0.12em;\n  color: var(--red);\n}\n.oth-clm .faq-icon {\n  width: 32px; height: 32px;\n  border: 2px solid var(--red);\n  border-radius: 50%;\n  display: flex; align-items: center; justify-content: center;\n  font-size: 20px; font-weight: 600;\n  color: var(--red);\n  transition: all 0.3s;\n}\n.oth-clm .faq[open] .faq-icon {\n  background: var(--red); color: var(--white);\n  transform: rotate(45deg);\n}\n.oth-clm .faq-body { padding: 0 28px 28px 108px; }\n.oth-clm .faq-body p {\n  font-size: 15px; line-height: 1.75;\n  color: var(--white-soft);\n  margin: 0 0 12px 0;\n}\n.oth-clm .faq-body p:last-child { margin-bottom: 0; }\n.oth-clm .faq-body p strong { color: var(--white); font-weight: 600; }\n\n\/* ===== FINAL CTA ===== *\/\n.oth-clm .final-cta {\n  background:\n    radial-gradient(ellipse 800px 600px at 50% 0%, rgba(237, 64, 54, 0.18), transparent 60%),\n    radial-gradient(ellipse 600px 400px at 50% 100%, rgba(237, 64, 54, 0.08), transparent 60%),\n    var(--black);\n  padding: 130px 0;\n  text-align: center;\n  position: relative;\n  overflow: hidden;\n}\n.oth-clm .final-cta::before {\n  content: \"\";\n  position: absolute; inset: 0;\n  background-image:\n    linear-gradient(rgba(255,255,255,0.022) 1px, transparent 1px),\n    linear-gradient(90deg, rgba(255,255,255,0.022) 1px, transparent 1px);\n  background-size: 70px 70px;\n  mask-image: radial-gradient(ellipse 800px 500px at 50% 50%, black, transparent 70%);\n  -webkit-mask-image: radial-gradient(ellipse 800px 500px at 50% 50%, black, transparent 70%);\n}\n.oth-clm .final-cta-content {\n  position: relative; z-index: 2;\n  max-width: 800px; margin: 0 auto;\n  padding: 0 32px;\n}\n.oth-clm .final-cta h2 {\n  font-size: clamp(26px, 5vw, 64px);\n  line-height: 1.05; font-weight: 700;\n  letter-spacing: -0.025em;\n  color: var(--white);\n  margin: 0 auto 24px auto;\n  max-width: 18ch;\n}\n.oth-clm .final-cta h2 .red { color: var(--red); }\n.oth-clm .final-cta p {\n  font-size: 18px; line-height: 1.6;\n  color: var(--white-soft);\n  max-width: 50ch;\n  margin: 0 auto 48px auto;\n}\n.oth-clm .final-cta .ctas { justify-content: center; }\n\n\/* ===== FOOTER LINE ===== *\/\n.oth-clm .footer-line {\n  padding: 32px 0;\n  text-align: center;\n  font-size: 13px; font-weight: 500;\n  letter-spacing: 0.1em;\n  text-transform: uppercase;\n  color: var(--white-mute);\n  background: var(--black);\n  border-top: 1px solid var(--black-line);\n}\n.oth-clm .footer-line .red { color: var(--red); }\n\n\/* ===== MOBILE ===== *\/\n@media (max-width: 1024px) {\n  .oth-clm .hero-grid { grid-template-columns: 1fr; gap: 48px; }\n  .oth-clm .pillars-grid { grid-template-columns: 1fr 1fr; }\n  .oth-clm .pillar-cell { border-right: 1px solid var(--black-line); border-bottom: 1px solid var(--black-line); }\n  .oth-clm .pillar-cell:nth-child(2n) { border-right: none; }\n  .oth-clm .scopes-grid { grid-template-columns: 1fr; }\n  .oth-clm .deliv-grid { grid-template-columns: 1fr; }\n  .oth-clm .deliv-card.featured { grid-column: span 1; grid-template-columns: 1fr; gap: 24px; padding: 36px 32px; }\n  .oth-clm .risk-grid { grid-template-columns: 1fr; }\n}\n\n@media (max-width: 768px) {\n  .oth-clm .wrap { padding: 0 22px; }\n  .oth-clm .hero { padding: 56px 0 64px 0; }\n  .oth-clm section.block { padding: 72px 0; }\n  .oth-clm .hero-panel { padding: 28px 24px; }\n  .oth-clm .pillars-grid { grid-template-columns: 1fr; }\n  .oth-clm .pillar-cell { border-right: none; }\n  .oth-clm .scopes-card { padding: 28px 24px; }\n  .oth-clm .quote-feature { padding: 32px 28px; }\n  .oth-clm .deliv-card { padding: 28px 24px; }\n  .oth-clm .risk-card { padding: 32px 28px; }\n  .oth-clm .gap-callout { padding: 32px 28px; }\n  .oth-clm .metrics-head, .oth-clm .metrics-row {\n    grid-template-columns: 130px 130px 1fr;\n    padding: 14px 18px;\n    gap: 8px;\n  }\n  .oth-clm .metrics-table { overflow-x: auto; }\n  .oth-clm .metrics-head, .oth-clm .metrics-row { min-width: 600px; }\n  .oth-clm .ctas { flex-direction: column; gap: 12px; }\n  .oth-clm .btn { justify-content: center; width: 100%; padding: 17px 24px; font-size: 13px; }\n\n  \/* Deliv icon mobile *\/\n  .oth-clm .deliv-icon {\n    width: 52px; height: 52px;\n    margin-bottom: 20px;\n  }\n  .oth-clm .deliv-icon svg {\n    width: 26px; height: 26px;\n  }\n  .oth-clm .deliv-card.featured .deliv-icon {\n    width: 56px; height: 56px;\n  }\n\n  \/* How Othello Helps mobile *\/\n  .oth-clm .how-grid {\n    grid-template-columns: 1fr;\n    gap: 40px;\n  }\n  .oth-clm .how-purpose {\n    font-size: 26px;\n    line-height: 1.22;\n    margin-bottom: 24px;\n  }\n  .oth-clm .how-body {\n    font-size: 15px;\n    margin-bottom: 18px;\n  }\n  .oth-clm .how-advantage {\n    padding: 22px 22px;\n  }\n  .oth-clm .how-advantage:hover {\n    transform: none;\n  }\n  .oth-clm .how-icon {\n    width: 44px; height: 44px;\n  }\n  .oth-clm .how-icon svg {\n    width: 20px; height: 20px;\n  }\n  .oth-clm .how-title { font-size: 16px; }\n  .oth-clm .how-desc { font-size: 13px; }\n\n  .oth-clm .how-contrast {\n    grid-template-columns: 1fr;\n    padding: 32px 24px;\n    gap: 32px;\n    margin-top: 36px;\n  }\n  .oth-clm .contrast-divider {\n    width: 100%;\n    height: 1px;\n  }\n  .oth-clm .contrast-col h4 {\n    font-size: 19px;\n    margin-bottom: 14px;\n  }\n  .oth-clm .contrast-col ul li {\n    font-size: 13px;\n    padding: 8px 0 8px 24px;\n  }\n\n  \/* Hero animations - reduce on mobile *\/\n  .oth-clm .particle:nth-child(n+4) { display: none; }\n}\n\n\n@media (max-width: 480px) {\n  .oth-clm .wrap { padding: 0 14px; }\n  .oth-clm .hero { padding: 40px 0 56px 0; }\n  .oth-clm section.block { padding: 56px 0; }\n  .oth-clm .final-cta { padding: 60px 0; }\n  .oth-clm .hero h1 { font-size: 28px; line-height: 1.1; }\n  .oth-clm .section-head h2 { font-size: 24px; line-height: 1.15; }\n  .oth-clm .final-cta h2 { font-size: 26px; line-height: 1.12; }\n  .oth-clm .ctas { flex-direction: column; gap: 10px; }\n  .oth-clm .btn { justify-content: center; width: 100%; padding: 16px 24px; font-size: 13px; }\n  .oth-clm .how-purpose { font-size: 22px; }\n  .oth-clm .how-contrast { padding: 28px 20px; }\n}\n<\/style>\n\n\n<!-- ============================================\n     PAGE START\n     ============================================ -->\n<div class=\"oth-clm\">\n\n  <!-- ===== BREADCRUMB ===== -->\n  <div class=\"wrap\">\n    <div class=\"breadcrumb\">\n      <a href=\"\/\">Home<\/a>\n      <span class=\"sep\">\/<\/span>\n      <a href=\"\/esg-advisory\/\">ESG Advisory<\/a>\n      <span class=\"sep\">\/<\/span>\n      <span class=\"current\">Climate &amp; IFRS S2 Disclosure<\/span>\n    <\/div>\n  <\/div>\n\n  <!-- ===== HERO ===== -->\n  <section class=\"hero\">\n    <!-- Animated red particles -->\n    <div class=\"hero-particles\">\n      <div class=\"particle\"><\/div>\n      <div class=\"particle\"><\/div>\n      <div class=\"particle\"><\/div>\n      <div class=\"particle\"><\/div>\n      <div class=\"particle\"><\/div>\n      <div class=\"particle\"><\/div>\n    <\/div>\n\n    <div class=\"wrap\">\n      <div class=\"hero-grid\">\n\n        <div>\n          <div class=\"hero-tag\">\n            <span class=\"pulse\"><\/span>\n            <span>CLIMATE DISCLOSURE \u00b7 IFRS S2 \u00b7 TCFD \u00b7 SCOPE 3<\/span>\n          <\/div>\n\n          <h1>\n            IFRS S2 climate disclosure\n            <span class=\"red-line\">for Thai listed companies.<\/span>\n          <\/h1>\n\n          <div class=\"accent-bar\"><\/div>\n\n          <p class=\"lead\">\n            <strong>Bilingual climate-related financial disclosure<\/strong> aligned to IFRS S2, TCFD recommendations, and the FTSE Russell Climate Change theme. Scope 1, 2, and 3 GHG disclosure. Climate scenario analysis. Net Zero targets. Transition plans. Built around the SET&#8217;s own September 2025 IFRS S2 Climate Disclosures Report \u2014 <strong>the published model for Thai listed companies.<\/strong>\n          <\/p>\n\n          <div class=\"ctas\">\n            <a href=\"\/contact\/\" class=\"btn btn-primary\">\n              <svg class=\"icon\" viewBox=\"0 0 24 24\"><path d=\"M22 2L11 13M22 2l-7 20-4-9-9-4 20-7z\"\/><\/svg>\n              Discuss Your Disclosure\n            <\/a>\n            <a href=\"\/esg-advisory\/\" class=\"btn btn-outline\">\n              <svg class=\"icon\" viewBox=\"0 0 24 24\"><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><polyline points=\"12 5 19 12 12 19\"\/><\/svg>\n              All ESG Practices\n            <\/a>\n          <\/div>\n        <\/div>\n\n        <div>\n          <div class=\"hero-panel\">\n            <div class=\"hero-panel-head\">\n              <div class=\"hero-panel-label\">\u25cf Practice Snapshot<\/div>\n              <div class=\"hero-panel-source\">2026<\/div>\n            <\/div>\n            <h3>Climate &amp; IFRS S2<\/h3>\n            <div class=\"hero-panel-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<\/div>\n\n            <div class=\"hero-panel-row\">\n              <span class=\"k\">Standard<\/span>\n              <span class=\"v\">IFRS S2 \u00b7 TCFD<\/span>\n            <\/div>\n            <div class=\"hero-panel-row\">\n              <span class=\"k\">FTSE theme<\/span>\n              <span class=\"v red\">Climate Change<\/span>\n            <\/div>\n            <div class=\"hero-panel-row\">\n              <span class=\"k\">Scope 1 + 2 + 3<\/span>\n              <span class=\"v\">Bilingual<\/span>\n            <\/div>\n            <div class=\"hero-panel-row\">\n              <span class=\"k\">Scope 3 gap<\/span>\n              <span class=\"v red\">SET-named priority<\/span>\n            <\/div>\n            <div class=\"hero-panel-row\">\n              <span class=\"k\">SET model<\/span>\n              <span class=\"v green\">Sept 2025 IFRS S2<\/span>\n            <\/div>\n            <div class=\"hero-panel-row\">\n              <span class=\"k\">Workflow<\/span>\n              <span class=\"v\">ISO 17100 TEP<\/span>\n            <\/div>\n            <div class=\"hero-panel-row\">\n              <span class=\"k\">Lockstep<\/span>\n              <span class=\"v\">Thai \u21cc English<\/span>\n            <\/div>\n          <\/div>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ===== TICKER ===== -->\n  <div class=\"ticker\">\n    <div class=\"ticker-track\">\n      <span><span class=\"sep\"><\/span> IFRS S2 CLIMATE-RELATED DISCLOSURES<\/span>\n      <span><span class=\"sep\"><\/span> TCFD RECOMMENDATIONS<\/span>\n      <span><span class=\"sep\"><\/span> SCOPE 1 \u00b7 SCOPE 2 \u00b7 SCOPE 3<\/span>\n      <span><span class=\"sep\"><\/span> FTSE CLIMATE CHANGE THEME<\/span>\n      <span><span class=\"sep\"><\/span> SET IFRS S2 SEPT 2025 MODEL<\/span>\n      <span><span class=\"sep\"><\/span> SBTi VALIDATED<\/span>\n      <span><span class=\"sep\"><\/span> NET ZERO 2050<\/span>\n      <span><span class=\"sep\"><\/span> IFRS S2 \u00b7 TCFD \u00b7 SCOPE 1\/2\/3<\/span>\n      <span><span class=\"sep\"><\/span> FTSE CLIMATE CHANGE THEME<\/span>\n      <span><span class=\"sep\"><\/span> SET IFRS S2 SEPT 2025 MODEL<\/span>\n      <span><span class=\"sep\"><\/span> SBTi VALIDATED<\/span>\n      <span><span class=\"sep\"><\/span> NET ZERO 2050<\/span>\n    <\/div>\n  <\/div>\n\n  <!-- ===== SET REGULATORY ANCHOR ===== -->\n  <section class=\"block\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">The Regulatory Anchor<\/div>\n        <h2>The Stock Exchange of Thailand <span class=\"red\">published its own IFRS S2 report.<\/span><\/h2>\n        <p class=\"subtitle\">In September 2025, SET published its first Climate-related Disclosures Report under IFRS S2 \u2014 establishing the model for the 868 listed companies that now follow under FTSE Russell methodology from 2026.<\/p>\n      <\/div>\n\n      <div class=\"quote-feature\">\n        <div class=\"quote-event\">\u25cf SET Sustainability Forum 2026 \u00b7 December 2025<\/div>\n        <p class=\"quote-text\">\n          Scope 3 GHG emissions data collection remains the <em>biggest challenge<\/em> for Thai listed companies, especially small and medium-sized issuers.\n        <\/p>\n        <div class=\"quote-attr\">\n          <strong>Soraphol Tulayasathien<\/strong>\n          Senior Executive Vice President, The Stock Exchange of Thailand\n        <\/div>\n      <\/div>\n\n      <!-- IFRS S2 Four Pillars -->\n      <div class=\"pillars-grid\">\n\n        <div class=\"pillar-cell\">\n          <div class=\"pillar-icon\">\n            <svg viewBox=\"0 0 24 24\"><path d=\"M12 22s8-4 8-10V5l-8-3-8 3v7c0 6 8 10 8 10z\"\/><\/svg>\n          <\/div>\n          <div class=\"pillar-num\">PILLAR 01<\/div>\n          <h4>Governance<\/h4>\n          <div class=\"pillar-th\">\u0e01\u0e32\u0e23\u0e01\u0e33\u0e01\u0e31\u0e1a\u0e14\u0e39\u0e41\u0e25<\/div>\n          <p>Board oversight of climate-related risks and opportunities. Management&#8217;s role in assessment and management. Now mandatory disclosure for SET-listed companies.<\/p>\n        <\/div>\n\n        <div class=\"pillar-cell\">\n          <div class=\"pillar-icon\">\n            <svg viewBox=\"0 0 24 24\"><polygon points=\"12 2 2 7 12 12 22 7 12 2\"\/><polyline points=\"2 17 12 22 22 17\"\/><polyline points=\"2 12 12 17 22 12\"\/><\/svg>\n          <\/div>\n          <div class=\"pillar-num\">PILLAR 02<\/div>\n          <h4>Strategy<\/h4>\n          <div class=\"pillar-th\">\u0e01\u0e25\u0e22\u0e38\u0e17\u0e18\u0e4c<\/div>\n          <p>Climate-related risks and opportunities identified, strategy and decision-making impact, climate scenario analysis (1.5\u00b0C, 2\u00b0C, 4\u00b0C pathways), transition plan disclosure.<\/p>\n        <\/div>\n\n        <div class=\"pillar-cell\">\n          <div class=\"pillar-icon\">\n            <svg viewBox=\"0 0 24 24\"><path d=\"M10.29 3.86L1.82 18a2 2 0 0 0 1.71 3h16.94a2 2 0 0 0 1.71-3L13.71 3.86a2 2 0 0 0-3.42 0zM12 9v4M12 17h.01\"\/><\/svg>\n          <\/div>\n          <div class=\"pillar-num\">PILLAR 03<\/div>\n          <h4>Risk Management<\/h4>\n          <div class=\"pillar-th\">\u0e01\u0e32\u0e23\u0e1a\u0e23\u0e34\u0e2b\u0e32\u0e23\u0e04\u0e27\u0e32\u0e21\u0e40\u0e2a\u0e35\u0e48\u0e22\u0e07<\/div>\n          <p>Process for identifying, assessing, prioritising, and monitoring climate risk. Integration into the company&#8217;s overall risk management framework.<\/p>\n        <\/div>\n\n        <div class=\"pillar-cell\">\n          <div class=\"pillar-icon\">\n            <svg viewBox=\"0 0 24 24\"><polyline points=\"23 6 13.5 15.5 8.5 10.5 1 18\"\/><polyline points=\"17 6 23 6 23 12\"\/><\/svg>\n          <\/div>\n          <div class=\"pillar-num\">PILLAR 04<\/div>\n          <h4>Metrics &amp; Targets<\/h4>\n          <div class=\"pillar-th\">\u0e15\u0e31\u0e27\u0e0a\u0e35\u0e49\u0e27\u0e31\u0e14\u0e41\u0e25\u0e30\u0e40\u0e1b\u0e49\u0e32\u0e2b\u0e21\u0e32\u0e22<\/div>\n          <p>Scope 1, 2, and 3 GHG emissions. Cross-industry metrics. Industry-specific metrics. Net Zero target setting. SBTi validation. Capital deployment toward climate-related opportunities.<\/p>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ===== SCOPE 1 \/ 2 \/ 3 \u2014 flagship element ===== -->\n  <section class=\"block alt\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">The Scopes<\/div>\n        <h2>Scope 1. Scope 2. <span class=\"red\">Scope 3.<\/span><\/h2>\n        <p class=\"subtitle\">The three categories of GHG emissions disclosure under IFRS S2 and the GHG Protocol. SET officials have publicly named Scope 3 as the remaining gap. Below: how each is defined, why each matters, and where the bilingual disclosure layer applies.<\/p>\n      <\/div>\n\n      <div class=\"scopes-card\">\n        <div class=\"scopes-head\">\n          <div class=\"scopes-title\">GHG Emissions Scopes \u2014 IFRS S2 disclosure framework<\/div>\n          <div class=\"scopes-source\">SOURCE \u00b7 IFRS S2 \u00b7 GHG PROTOCOL \u00b7 FTSE METHODOLOGY<\/div>\n        <\/div>\n\n        <div class=\"scopes-grid\">\n\n          <div class=\"scope-item s1\">\n            <div class=\"scope-num\">\n              <span class=\"big\">1<\/span>\n              <span class=\"small\">SCOPE<\/span>\n            <\/div>\n            <h4>Direct emissions<\/h4>\n            <div class=\"scope-th\">\u0e01\u0e32\u0e23\u0e1b\u0e25\u0e48\u0e2d\u0e22\u0e01\u0e4a\u0e32\u0e0b\u0e40\u0e23\u0e37\u0e2d\u0e19\u0e01\u0e23\u0e30\u0e08\u0e01\u0e02\u0e2d\u0e1a\u0e40\u0e02\u0e15\u0e17\u0e35\u0e48 1<\/div>\n            <p>Emissions from sources owned or controlled by the company \u2014 fuel combustion in company facilities, company-owned vehicles, refrigerant leaks, on-site process emissions.<\/p>\n            <div class=\"scope-tag\">DIRECT \u00b7 OWNED<\/div>\n          <\/div>\n\n          <div class=\"scope-item s2\">\n            <div class=\"scope-num\">\n              <span class=\"big\">2<\/span>\n              <span class=\"small\">SCOPE<\/span>\n            <\/div>\n            <h4>Indirect \u00b7 purchased energy<\/h4>\n            <div class=\"scope-th\">\u0e01\u0e32\u0e23\u0e1b\u0e25\u0e48\u0e2d\u0e22\u0e01\u0e4a\u0e32\u0e0b\u0e40\u0e23\u0e37\u0e2d\u0e19\u0e01\u0e23\u0e30\u0e08\u0e01\u0e02\u0e2d\u0e1a\u0e40\u0e02\u0e15\u0e17\u0e35\u0e48 2<\/div>\n            <p>Indirect emissions from generation of purchased electricity, steam, heating, and cooling consumed by the company. Most Thai listed companies disclose Scope 1 and 2 \u2014 this is the established baseline.<\/p>\n            <div class=\"scope-tag\">INDIRECT \u00b7 PURCHASED<\/div>\n          <\/div>\n\n          <div class=\"scope-item s3\">\n            <div class=\"scope-num\">\n              <span class=\"big\">3<\/span>\n              <span class=\"small\">SCOPE<\/span>\n            <\/div>\n            <h4>Value chain \u00b7 all other<\/h4>\n            <div class=\"scope-th\">\u0e01\u0e32\u0e23\u0e1b\u0e25\u0e48\u0e2d\u0e22\u0e01\u0e4a\u0e32\u0e0b\u0e40\u0e23\u0e37\u0e2d\u0e19\u0e01\u0e23\u0e30\u0e08\u0e01\u0e02\u0e2d\u0e1a\u0e40\u0e02\u0e15\u0e17\u0e35\u0e48 3<\/div>\n            <p>All other indirect emissions across the value chain \u2014 purchased goods and services, capital goods, fuel and energy activities, transportation, waste, business travel, employee commuting, leased assets, downstream distribution, processing, end-use, and end-of-life. <strong>15 categories, often the largest share of total emissions.<\/strong><\/p>\n            <div class=\"scope-tag\">VALUE CHAIN \u00b7 15 CATEGORIES<\/div>\n          <\/div>\n\n        <\/div>\n      <\/div>\n\n      <!-- Scope 3 gap callout -->\n      <div class=\"gap-callout\">\n        <div class=\"gap-tag\">\u25cf THE NAMED GAP \u00b7 SCOPE 3 DISCLOSURE<\/div>\n        <h3>This is the gap SET officials publicly identified.<\/h3>\n        <p>For most Thai listed companies, <strong>Scope 3 disclosure is incomplete or absent<\/strong> \u2014 the data is hard to collect, the methodology is technical, and the category-by-category bilingual disclosure work has historically been outsourced. Othello produces the bilingual disclosure layer once verified Scope 3 numbers are delivered: aligning the data with FTSE Russell&#8217;s Climate Change theme, IFRS S2 disclosure requirements, and the company&#8217;s existing supply chain disclosure. <strong>Closing the named gap is the most direct FTSE score uplift available.<\/strong><\/p>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ===== TRANSITION VS PHYSICAL RISK ===== -->\n  <section class=\"block\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">Climate Risk Disclosure<\/div>\n        <h2>Two risks. <span class=\"red\">Both must be disclosed.<\/span><\/h2>\n        <p class=\"subtitle\">IFRS S2 requires disclosure of both transition risk (regulatory, market, technology, reputation) and physical risk (acute weather events, chronic climate shifts) \u2014 with bilingual scenario analysis under multiple temperature pathways.<\/p>\n      <\/div>\n\n      <div class=\"risk-grid\">\n\n        <div class=\"risk-card\">\n          <div class=\"risk-tag\">RISK CATEGORY 01<\/div>\n          <h3>Transition Risk<\/h3>\n          <p class=\"risk-desc\">Risk arising from the shift to a low-carbon economy \u2014 policy, legal, technology, market, and reputational changes. For Thai listed companies, the SET President has publicly framed this as existential: coal-heavy assets risk being &#8220;forgotten by global capital.&#8221;<\/p>\n          <ul class=\"risk-list\">\n            <li><strong>Policy &amp; legal<\/strong> \u2014 carbon pricing, emissions trading, regulatory disclosure mandates<\/li>\n            <li><strong>Technology<\/strong> \u2014 substitution by low-emission alternatives, stranded asset risk<\/li>\n            <li><strong>Market<\/strong> \u2014 shifting consumer preferences, increased cost of raw materials<\/li>\n            <li><strong>Reputation<\/strong> \u2014 investor and customer sentiment shifts, ESG fund exclusions<\/li>\n          <\/ul>\n        <\/div>\n\n        <div class=\"risk-card\">\n          <div class=\"risk-tag\">RISK CATEGORY 02<\/div>\n          <h3>Physical Risk<\/h3>\n          <p class=\"risk-desc\">Risk arising from physical impacts of climate change \u2014 acute (extreme weather events) and chronic (long-term shifts in climate patterns). Particularly material for Thai listed companies in agriculture, real estate, infrastructure, and tourism sectors.<\/p>\n          <ul class=\"risk-list\">\n            <li><strong>Acute \u00b7 Floods<\/strong> \u2014 Thailand&#8217;s 2011 flood is still a reference event for sector exposure<\/li>\n            <li><strong>Acute \u00b7 Heat &amp; storms<\/strong> \u2014 operational disruption, supply chain interruption<\/li>\n            <li><strong>Chronic \u00b7 Temperature<\/strong> \u2014 rising mean temperatures, agricultural yield impact<\/li>\n            <li><strong>Chronic \u00b7 Sea level<\/strong> \u2014 coastal asset exposure, Bangkok subsidence risk<\/li>\n          <\/ul>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ===== DELIVERABLES ===== -->\n  <section class=\"block alt\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">What We Produce<\/div>\n        <h2>Six bilingual climate <span class=\"red\">deliverables.<\/span><\/h2>\n        <p class=\"subtitle\">Every climate disclosure document a SET-listed company files \u2014 drafted, translated, reviewed under ISO 17100, board-ready in both languages.<\/p>\n      <\/div>\n\n      <div class=\"deliv-grid\">\n\n        <!-- Featured: IFRS S2 Climate Report -->\n        <div class=\"deliv-card featured\">\n          <div>\n            <div class=\"deliv-icon feat\">\n              <svg viewBox=\"0 0 24 24\"><path d=\"M14 2H6a2 2 0 0 0-2 2v16a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2V8z\"\/><polyline points=\"14 2 14 8 20 8\"\/><line x1=\"9\" y1=\"13\" x2=\"15\" y2=\"13\"\/><line x1=\"9\" y1=\"17\" x2=\"13\" y2=\"17\"\/><\/svg>\n            <\/div>\n            <div class=\"deliv-num\">\u2605 FLAGSHIP DOCUMENT<\/div>\n            <h3>IFRS S2 Climate-related Disclosures Report<\/h3>\n            <div class=\"deliv-th\">\u0e23\u0e32\u0e22\u0e07\u0e32\u0e19\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<\/div>\n          <\/div>\n          <div>\n            <p>The standalone climate disclosure report aligned to IFRS S2 across the four pillars \u2014 Governance, Strategy, Risk Management, Metrics &amp; Targets. Modeled on the SET&#8217;s own September 2025 IFRS S2 publication. Bilingual lockstep, calibrated to FTSE Russell Climate Change theme indicators.<\/p>\n            <div class=\"deliv-meta\">\u25b8 ANNUAL \u00b7 IFRS S2 \u00b7 MODELED ON SET PUBLICATION<\/div>\n          <\/div>\n        <\/div>\n\n        <!-- 02 TCFD Report -->\n        <div class=\"deliv-card\">\n          <div class=\"deliv-icon\">\n            <svg viewBox=\"0 0 24 24\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg>\n          <\/div>\n          <div class=\"deliv-num\">DOCUMENT 02<\/div>\n          <h3>TCFD Report<\/h3>\n          <div class=\"deliv-th\">\u0e23\u0e32\u0e22\u0e07\u0e32\u0e19 TCFD<\/div>\n          <p>Climate-related financial disclosures aligned to TCFD recommendations \u2014 the original four-pillar framework that IFRS S2 builds on. For companies with existing TCFD disclosure migrating to IFRS S2.<\/p>\n          <div class=\"deliv-meta\">\u25b8 TCFD ALIGNED \u00b7 TRANSITIONING TO IFRS S2<\/div>\n        <\/div>\n\n        <!-- 03 Scope 3 Inventory Disclosure -->\n        <div class=\"deliv-card\">\n          <div class=\"deliv-icon\">\n            <svg viewBox=\"0 0 24 24\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><line x1=\"12\" y1=\"6\" x2=\"12\" y2=\"12\"\/><line x1=\"12\" y1=\"16\" x2=\"12.01\" y2=\"16\"\/><\/svg>\n          <\/div>\n          <div class=\"deliv-num\">DOCUMENT 03<\/div>\n          <h3>Scope 3 Inventory Disclosure<\/h3>\n          <div class=\"deliv-th\">\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e01\u0e32\u0e23\u0e1b\u0e25\u0e48\u0e2d\u0e22\u0e01\u0e4a\u0e32\u0e0b\u0e02\u0e2d\u0e1a\u0e40\u0e02\u0e15\u0e17\u0e35\u0e48 3<\/div>\n          <p>Bilingual disclosure of Scope 3 emissions across all 15 GHG Protocol categories. Calibrated to the named SET gap and FTSE Climate Change theme indicators. Produced once verifiers deliver the calculation.<\/p>\n          <div class=\"deliv-meta\">\u25b8 15 CATEGORIES \u00b7 GHG PROTOCOL \u00b7 SCOPE 3 STANDARD<\/div>\n        <\/div>\n\n        <!-- 04 Climate Scenario Analysis -->\n        <div class=\"deliv-card\">\n          <div class=\"deliv-icon\">\n            <svg viewBox=\"0 0 24 24\"><path d=\"M3 3v18h18\"\/><path d=\"M7 12l3-3 4 4 5-5\"\/><\/svg>\n          <\/div>\n          <div class=\"deliv-num\">DOCUMENT 04<\/div>\n          <h3>Climate Scenario Analysis<\/h3>\n          <div class=\"deliv-th\">\u0e01\u0e32\u0e23\u0e27\u0e34\u0e40\u0e04\u0e23\u0e32\u0e30\u0e2b\u0e4c\u0e20\u0e32\u0e1e\u0e08\u0e33\u0e25\u0e2d\u0e07\u0e2a\u0e20\u0e32\u0e1e\u0e20\u0e39\u0e21\u0e34\u0e2d\u0e32\u0e01\u0e32\u0e28<\/div>\n          <p>Bilingual disclosure of climate scenario analysis \u2014 typically 1.5\u00b0C, 2\u00b0C, and business-as-usual pathways. Resilience assessment of strategy under each scenario. Required under IFRS S2 Strategy pillar.<\/p>\n          <div class=\"deliv-meta\">\u25b8 1.5\u00b0C \u00b7 2\u00b0C \u00b7 BAU \u00b7 STRATEGY RESILIENCE<\/div>\n        <\/div>\n\n        <!-- 05 Net Zero Transition Plan -->\n        <div class=\"deliv-card\">\n          <div class=\"deliv-icon\">\n            <svg viewBox=\"0 0 24 24\"><path d=\"M21 10c0 7-9 13-9 13s-9-6-9-13a9 9 0 0 1 18 0z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\n          <\/div>\n          <div class=\"deliv-num\">DOCUMENT 05<\/div>\n          <h3>Net Zero Transition Plan<\/h3>\n          <div class=\"deliv-th\">\u0e41\u0e1c\u0e19\u0e01\u0e32\u0e23\u0e40\u0e1b\u0e25\u0e35\u0e48\u0e22\u0e19\u0e1c\u0e48\u0e32\u0e19\u0e2a\u0e39\u0e48 Net Zero<\/div>\n          <p>Bilingual transition plan disclosure \u2014 interim and 2050 targets, decarbonisation pathway, capital allocation, governance over the plan. Aligned to SBTi 1.5\u00b0C pathway where validated.<\/p>\n          <div class=\"deliv-meta\">\u25b8 NET ZERO 2050 \u00b7 SBTi \u00b7 CAPEX ALIGNED<\/div>\n        <\/div>\n\n        <!-- 06 Climate Governance Disclosure -->\n        <div class=\"deliv-card\">\n          <div class=\"deliv-icon\">\n            <svg viewBox=\"0 0 24 24\"><path d=\"M12 22s8-4 8-10V5l-8-3-8 3v7c0 6 8 10 8 10z\"\/><path d=\"M9 12l2 2 4-4\"\/><\/svg>\n          <\/div>\n          <div class=\"deliv-num\">DOCUMENT 06<\/div>\n          <h3>Climate Governance Disclosure<\/h3>\n          <div class=\"deliv-th\">\u0e01\u0e32\u0e23\u0e01\u0e33\u0e01\u0e31\u0e1a\u0e14\u0e39\u0e41\u0e25\u0e14\u0e49\u0e32\u0e19\u0e2a\u0e20\u0e32\u0e1e\u0e20\u0e39\u0e21\u0e34\u0e2d\u0e32\u0e01\u0e32\u0e28<\/div>\n          <p>Bilingual disclosure of board-level climate oversight, management responsibility, climate-linked executive compensation, and integration of climate risk into the company&#8217;s overall risk management framework.<\/p>\n          <div class=\"deliv-meta\">\u25b8 BOARD-LEVEL \u00b7 MGMT-LEVEL \u00b7 IFRS S2 GOVERNANCE<\/div>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ===== METRICS TERMINOLOGY TABLE ===== -->\n  <section class=\"block\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">Climate Disclosure Terminology<\/div>\n        <h2>The Thai-English vocabulary <span class=\"red\">FTSE actually scores.<\/span><\/h2>\n        <p class=\"subtitle\">A sample of climate-specific terminology from the firm&#8217;s 1,000+ term Thai ESG database, calibrated to FTSE Russell methodology and IFRS S2 disclosure requirements.<\/p>\n      <\/div>\n\n      <div class=\"metrics-table\">\n        <div class=\"metrics-head\">\n          <div class=\"col\">English term<\/div>\n          <div class=\"col\">Thai capital-markets equivalent<\/div>\n          <div class=\"col\">Disclosure context<\/div>\n        <\/div>\n\n        <div class=\"metrics-row\">\n          <div class=\"metric-en\">GHG Inventory<\/div>\n          <div class=\"metric-th\">\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e01\u0e32\u0e23\u0e1b\u0e25\u0e48\u0e2d\u0e22\u0e01\u0e4a\u0e32\u0e0b\u0e40\u0e23\u0e37\u0e2d\u0e19\u0e01\u0e23\u0e30\u0e08\u0e01<\/div>\n          <div class=\"metric-context\">Scope 1 + 2 + 3 emissions disclosure under GHG Protocol<\/div>\n        <\/div>\n        <div class=\"metrics-row\">\n          <div class=\"metric-en\">Carbon Intensity<\/div>\n          <div class=\"metric-th\">\u0e04\u0e27\u0e32\u0e21\u0e40\u0e02\u0e49\u0e21\u0e02\u0e49\u0e19\u0e02\u0e2d\u0e07\u0e04\u0e32\u0e23\u0e4c\u0e1a\u0e2d\u0e19<\/div>\n          <div class=\"metric-context\">tCO\u2082e per unit of revenue \/ production<\/div>\n        <\/div>\n        <div class=\"metrics-row\">\n          <div class=\"metric-en\">Net Zero Target<\/div>\n          <div class=\"metric-th\">\u0e40\u0e1b\u0e49\u0e32\u0e2b\u0e21\u0e32\u0e22\u0e1b\u0e25\u0e48\u0e2d\u0e22\u0e01\u0e4a\u0e32\u0e0b\u0e40\u0e23\u0e37\u0e2d\u0e19\u0e01\u0e23\u0e30\u0e08\u0e01\u0e2a\u0e38\u0e17\u0e18\u0e34\u0e40\u0e1b\u0e47\u0e19\u0e28\u0e39\u0e19\u0e22\u0e4c<\/div>\n          <div class=\"metric-context\">Long-term decarbonisation target, typically 2050<\/div>\n        <\/div>\n        <div class=\"metrics-row\">\n          <div class=\"metric-en\">Science-Based Targets (SBTi)<\/div>\n          <div class=\"metric-th\">\u0e40\u0e1b\u0e49\u0e32\u0e2b\u0e21\u0e32\u0e22\u0e17\u0e32\u0e07\u0e27\u0e34\u0e17\u0e22\u0e32\u0e28\u0e32\u0e2a\u0e15\u0e23\u0e4c<\/div>\n          <div class=\"metric-context\">SBTi-validated 1.5\u00b0C-aligned reduction pathway<\/div>\n        <\/div>\n        <div class=\"metrics-row\">\n          <div class=\"metric-en\">Climate Scenario Analysis<\/div>\n          <div class=\"metric-th\">\u0e01\u0e32\u0e23\u0e27\u0e34\u0e40\u0e04\u0e23\u0e32\u0e30\u0e2b\u0e4c\u0e20\u0e32\u0e1e\u0e08\u0e33\u0e25\u0e2d\u0e07\u0e2a\u0e20\u0e32\u0e1e\u0e20\u0e39\u0e21\u0e34\u0e2d\u0e32\u0e01\u0e32\u0e28<\/div>\n          <div class=\"metric-context\">1.5\u00b0C \/ 2\u00b0C \/ BAU pathway resilience disclosure<\/div>\n        <\/div>\n        <div class=\"metrics-row\">\n          <div class=\"metric-en\">Transition Plan<\/div>\n          <div class=\"metric-th\">\u0e41\u0e1c\u0e19\u0e01\u0e32\u0e23\u0e40\u0e1b\u0e25\u0e35\u0e48\u0e22\u0e19\u0e1c\u0e48\u0e32\u0e19<\/div>\n          <div class=\"metric-context\">Decarbonisation pathway with interim &amp; long-term targets<\/div>\n        <\/div>\n        <div class=\"metrics-row\">\n          <div class=\"metric-en\">Climate Governance<\/div>\n          <div class=\"metric-th\">\u0e01\u0e32\u0e23\u0e01\u0e33\u0e01\u0e31\u0e1a\u0e14\u0e39\u0e41\u0e25\u0e14\u0e49\u0e32\u0e19\u0e2a\u0e20\u0e32\u0e1e\u0e20\u0e39\u0e21\u0e34\u0e2d\u0e32\u0e01\u0e32\u0e28<\/div>\n          <div class=\"metric-context\">Board oversight + management responsibility disclosure<\/div>\n        <\/div>\n        <div class=\"metrics-row\">\n          <div class=\"metric-en\">Carbon Credits \/ Offsets<\/div>\n          <div class=\"metric-th\">\u0e04\u0e32\u0e23\u0e4c\u0e1a\u0e2d\u0e19\u0e40\u0e04\u0e23\u0e14\u0e34\u0e15<\/div>\n          <div class=\"metric-context\">TGO LESS programme, voluntary carbon market offsets<\/div>\n        <\/div>\n        <div class=\"metrics-row\">\n          <div class=\"metric-en\">Internal Carbon Price<\/div>\n          <div class=\"metric-th\">\u0e23\u0e32\u0e04\u0e32\u0e04\u0e32\u0e23\u0e4c\u0e1a\u0e2d\u0e19\u0e20\u0e32\u0e22\u0e43\u0e19<\/div>\n          <div class=\"metric-context\">Shadow pricing for capital allocation decisions<\/div>\n        <\/div>\n        <div class=\"metrics-row\">\n          <div class=\"metric-en\">Just Transition<\/div>\n          <div class=\"metric-th\">\u0e01\u0e32\u0e23\u0e40\u0e1b\u0e25\u0e35\u0e48\u0e22\u0e19\u0e1c\u0e48\u0e32\u0e19\u0e17\u0e35\u0e48\u0e40\u0e1b\u0e47\u0e19\u0e18\u0e23\u0e23\u0e21<\/div>\n          <div class=\"metric-context\">Workforce transition disclosure under Strategy pillar<\/div>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ===== HOW OTHELLO HELPS \u2014 the firm advantage ===== -->\n  <section class=\"block\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">How Othello Helps<\/div>\n        <h2>Climate disclosure with the <span class=\"red\">Thai climate-finance vocabulary<\/span> built in.<\/h2>\n        <p class=\"subtitle\">IFRS S2 climate disclosure has its own terminology \u2014 Scope 1, 2, 3 emissions, transition risk, physical risk, scenario analysis, financed emissions, climate-related metrics. Each term has a specific Thai capital-markets equivalent, often used differently between the SEC, the Bank of Thailand, the SET, and the Thai Greenhouse Gas Management Organization. Othello maintains the bilingual climate vocabulary used by the firms that read these disclosures.<\/p>\n      <\/div>\n\n      <div class=\"how-grid\">\n\n        <div class=\"how-left\">\n          <p class=\"how-purpose\">\n            One climate vocabulary. <em>Two languages. Both audiences.<\/em>\n          <\/p>\n\n          <p class=\"how-body\">\n            <strong>Climate disclosure has two audiences with different vocabularies.<\/strong> Thai regulators (SEC, BOT, SET, TGO) use one terminology. International investors and FTSE Russell analysts use another. The same Scope 1 emissions number must satisfy both. The same scenario analysis must read clearly in Thai for the regulator and in English for the international investor.\n          <\/p>\n\n          <p class=\"how-body\">\n            <span class=\"red-emph\">Othello does not perform GHG verification.<\/span> Carbon calculation and verification belongs to specialist firms \u2014 SET Carbon, TGO, T\u00dcV, Bureau Veritas. Othello produces the <strong>bilingual disclosure documents<\/strong> that present the verified numbers to both audiences. We work alongside the verifiers, never in competition with them.\n          <\/p>\n\n          <p class=\"how-body\">\n            <strong>What we deliver:<\/strong> bilingual IFRS S2 climate sections aligned with the SET sustainability framework, the SEC 56-1 climate disclosure requirements, and FTSE Russell Climate Change theme indicators. Same numbers. Same scope. Same methodology references. Both languages. ISO 17100:2015 TEP workflow on every climate disclosure section. NDA from the first email.\n          <\/p>\n        <\/div>\n\n        <div class=\"how-right\">\n          <div class=\"how-advantages\">\n\n            <div class=\"how-advantage\">\n              <div class=\"how-row\">\n                <div class=\"how-icon\">\n                  <svg viewBox=\"0 0 24 24\"><path d=\"m5 8 6 6\"\/><path d=\"m4 14 6-6 2-3\"\/><path d=\"M2 5h12\"\/><path d=\"M7 2h1\"\/><path d=\"m22 22-5-10-5 10\"\/><path d=\"M14 18h6\"\/><\/svg>\n                <\/div>\n                <div class=\"how-content\">\n                  <h3 class=\"how-title\">Bilingual climate vocabulary<\/h3>\n                  <p class=\"how-desc\"><strong>Scope 1\/2\/3, transition risk, physical risk, scenario analysis<\/strong> \u2014 each term carries the specific Thai capital-markets equivalent used by SEC, BOT, SET, and TGO.<\/p>\n                <\/div>\n              <\/div>\n            <\/div>\n\n            <div class=\"how-advantage\">\n              <div class=\"how-row\">\n                <div class=\"how-icon\">\n                  <svg viewBox=\"0 0 24 24\"><path d=\"M12 22s8-4 8-10V5l-8-3-8 3v7c0 6 8 10 8 10z\"\/><path d=\"m9 12 2 2 4-4\"\/><\/svg>\n                <\/div>\n                <div class=\"how-content\">\n                  <h3 class=\"how-title\">Verifier-aligned, not verifier-replacing<\/h3>\n                  <p class=\"how-desc\"><strong>We produce the bilingual disclosure that presents verified numbers.<\/strong> Carbon calculation belongs to TGO, SET Carbon, T\u00dcV, Bureau Veritas. We work alongside, never in competition.<\/p>\n                <\/div>\n              <\/div>\n            <\/div>\n\n            <div class=\"how-advantage\">\n              <div class=\"how-row\">\n                <div class=\"how-icon\">\n                  <svg viewBox=\"0 0 24 24\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><line x1=\"2\" y1=\"12\" x2=\"22\" y2=\"12\"\/><path d=\"M12 2a15.3 15.3 0 0 1 4 10 15.3 15.3 0 0 1-4 10 15.3 15.3 0 0 1-4-10 15.3 15.3 0 0 1 4-10z\"\/><\/svg>\n                <\/div>\n                <div class=\"how-content\">\n                  <h3 class=\"how-title\">Multi-framework climate alignment<\/h3>\n                  <p class=\"how-desc\"><strong>IFRS S2, TCFD, FTSE Russell Climate Change theme, GRI 305, SET Sustainability framework<\/strong> \u2014 climate disclosure aligned across all five, both languages, one source.<\/p>\n                <\/div>\n              <\/div>\n            <\/div>\n\n            <div class=\"how-advantage\">\n              <div class=\"how-row\">\n                <div class=\"how-icon\">\n                  <svg viewBox=\"0 0 24 24\"><path d=\"M3 3v18h18\"\/><path d=\"M7 17v-5\"\/><path d=\"M12 17V9\"\/><path d=\"M17 17v-3\"\/><\/svg>\n                <\/div>\n                <div class=\"how-content\">\n                  <h3 class=\"how-title\">Scope 1\/2\/3 in lockstep<\/h3>\n                  <p class=\"how-desc\">Every emission number, scope boundary, methodology reference (GHG Protocol, PCAF, ISO 14064) <strong>verified to read identically in Thai and English.<\/strong> No silent drift.<\/p>\n                <\/div>\n              <\/div>\n            <\/div>\n\n            <div class=\"how-advantage\">\n              <div class=\"how-row\">\n                <div class=\"how-icon\">\n                  <svg viewBox=\"0 0 24 24\"><rect x=\"3\" y=\"11\" width=\"18\" height=\"11\" rx=\"2\"\/><path d=\"M7 11V7a5 5 0 0 1 10 0v4\"\/><\/svg>\n                <\/div>\n                <div class=\"how-content\">\n                  <h3 class=\"how-title\">NDA from first email<\/h3>\n                  <p class=\"how-desc\">Strict confidentiality from initial contact. <strong>Climate scenario analysis and risk disclosures are treated as material non-public information.<\/strong> No public references.<\/p>\n                <\/div>\n              <\/div>\n            <\/div>\n\n          <\/div>\n        <\/div>\n\n      <\/div>\n\n      <!-- The contrast block -->\n      <div class=\"how-contrast\">\n\n        <div class=\"contrast-col standard\">\n          <div class=\"contrast-tag\">The Standard Path<\/div>\n          <h4>Climate disclosure by a generic ESG advisor<\/h4>\n          <ul>\n            <li>English-first climate section, Thai version follows<\/li>\n            <li>Generic Thai translations of GHG Protocol terminology<\/li>\n            <li>SEC vs SET vs TGO terminology blurred together<\/li>\n            <li>Scope 1\/2\/3 numbers diverge between language versions<\/li>\n            <li>Methodology references inconsistent between languages<\/li>\n            <li>Scenario analysis described differently for each audience<\/li>\n            <li>FTSE Russell analyst flags the inconsistency, score moves<\/li>\n          <\/ul>\n        <\/div>\n\n        <div class=\"contrast-divider\"><\/div>\n\n        <div class=\"contrast-col othello\">\n          <div class=\"contrast-tag\">\u2605 The Othello Path<\/div>\n          <h4>Climate disclosure with <em>built-in bilingual climate vocabulary<\/em><\/h4>\n          <ul>\n            <li>Both language versions drafted in parallel via TEP<\/li>\n            <li>SEC, BOT, SET, TGO terminology used as appropriate<\/li>\n            <li>Scope 1\/2\/3 numbers verified identically across languages<\/li>\n            <li>GHG Protocol, PCAF, ISO 14064 references consistent<\/li>\n            <li>Scenario analysis reads clearly to both audiences<\/li>\n            <li>One operating standard, one point of contact<\/li>\n            <li>FTSE analyst sees consistency, score holds or improves<\/li>\n          <\/ul>\n        <\/div>\n\n      <\/div>\n\n    <\/div>\n  <\/section>\n\n  <!-- ===== FAQ ===== -->\n  <section class=\"block alt\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">Common Questions<\/div>\n        <h2>What clients ask <span class=\"red\">about climate disclosure.<\/span><\/h2>\n      <\/div>\n\n      <div class=\"faqs\">\n\n        <details class=\"faq\">\n          <summary>\n            <span class=\"faq-num\">Q.01<\/span>\n            <span>What is IFRS S2 and why does it matter for Thai listed companies?<\/span>\n            <span class=\"faq-icon\">+<\/span>\n          <\/summary>\n          <div class=\"faq-body\">\n            <p>IFRS S2 is the global standard for climate-related financial disclosure, issued by the International Sustainability Standards Board (ISSB). It builds on the TCFD recommendations and structures climate disclosure into four pillars: <strong>Governance, Strategy, Risk Management, and Metrics &amp; Targets.<\/strong> The Stock Exchange of Thailand published its own IFRS S2 Climate-related Disclosures Report in September 2025 \u2014 establishing the model for the 868 listed companies that follow under FTSE Russell methodology from 2026. FTSE Russell&#8217;s Climate Change theme reads IFRS S2-aligned disclosure directly.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"faq\">\n          <summary>\n            <span class=\"faq-num\">Q.02<\/span>\n            <span>Why is Scope 3 the priority gap?<\/span>\n            <span class=\"faq-icon\">+<\/span>\n          <\/summary>\n          <div class=\"faq-body\">\n            <p>SET Senior Executive Vice President Soraphol Tulayasathien publicly named Scope 3 GHG emissions data collection as the biggest remaining gap for Thai listed companies, particularly small and medium-sized issuers. <strong>Scope 3 covers all 15 GHG Protocol value chain categories<\/strong> \u2014 purchased goods, transportation, capital goods, business travel, end-of-life, and others \u2014 and typically represents the largest share of a company&#8217;s total emissions. Most Thai listed companies disclose Scope 1 and 2 reasonably well; Scope 3 is the named priority. Closing this gap is the most direct FTSE Climate Change theme score uplift available.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"faq\">\n          <summary>\n            <span class=\"faq-num\">Q.03<\/span>\n            <span>Does Othello calculate Scope 3 emissions?<\/span>\n            <span class=\"faq-icon\">+<\/span>\n          <\/summary>\n          <div class=\"faq-body\">\n            <p>No. Carbon footprint calculation requires verified specialists working under ISO 14064-1, GHG Protocol, or TGO frameworks. Othello partners with verifiers and platforms. <strong>Our work begins where the calculation ends<\/strong> \u2014 translating the verified numbers into IFRS S2-aligned, FTSE-recognised disclosure across both Thai and English, integrated with the company&#8217;s existing reporting cycle and supply chain disclosure. Bilingual lockstep on technical climate vocabulary is the specialism we operate.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"faq\">\n          <summary>\n            <span class=\"faq-num\">Q.04<\/span>\n            <span>How does the Climate Change theme work in FTSE Russell methodology?<\/span>\n            <span class=\"faq-icon\">+<\/span>\n          <\/summary>\n          <div class=\"faq-body\">\n            <p>Climate Change is one of 14 themes in the FTSE Russell ESG framework, sitting under the Environmental pillar. It is the highest-weighted theme for most sectors and includes indicators on policy, governance, target setting, scenario analysis, Scope 1\/2\/3 emissions disclosure, transition planning, and capital deployment toward climate-aligned activities. <strong>Approximately 30-40% of a typical Thai listed company&#8217;s FTSE Environmental score comes from the Climate Change theme alone.<\/strong> Strong IFRS S2-aligned disclosure directly moves this score.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"faq\">\n          <summary>\n            <span class=\"faq-num\">Q.05<\/span>\n            <span>What is climate scenario analysis and is it really required?<\/span>\n            <span class=\"faq-icon\">+<\/span>\n          <\/summary>\n          <div class=\"faq-body\">\n            <p>Climate scenario analysis is the assessment of how a company&#8217;s strategy and financial performance would hold up under different future climate pathways \u2014 typically a 1.5\u00b0C-aligned scenario, a 2\u00b0C scenario, and a business-as-usual scenario. <strong>It is required under IFRS S2 Strategy pillar.<\/strong> For Thai listed companies, the disclosure typically covers both transition risks (regulatory, market, technology, reputation) and physical risks (acute weather, chronic temperature\/sea level shifts). The bilingual disclosure layer is technical \u2014 translating climate scenario terminology accurately between Thai and English requires the FTSE-calibrated terminology database.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"faq\">\n          <summary>\n            <span class=\"faq-num\">Q.06<\/span>\n            <span>Can you align our existing TCFD disclosure to IFRS S2?<\/span>\n            <span class=\"faq-icon\">+<\/span>\n          <\/summary>\n          <div class=\"faq-body\">\n            <p>Yes. <strong>IFRS S2 builds directly on the TCFD recommendations<\/strong> \u2014 the four-pillar structure is preserved. For Thai listed companies with existing TCFD disclosure, the migration to IFRS S2 is largely an alignment exercise: closing specific IFRS S2 requirements that go beyond TCFD (more granular industry-specific metrics, more explicit governance disclosure, expanded Scope 3 requirements). Othello produces the bilingual alignment in lockstep \u2014 Thai version and English version reviewed against each other indicator by indicator before publication.<\/p>\n          <\/div>\n        <\/details>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ===== FINAL CTA ===== -->\n  <section class=\"final-cta\">\n    <div class=\"final-cta-content\">\n      <h2>The named gap is <span class=\"red\">the score uplift available now.<\/span><\/h2>\n      <p>Scope 3 disclosure. Climate scenario analysis. IFRS S2 alignment. The bilingual climate disclosure layer that moves the FTSE Climate Change theme score before the next review window.<\/p>\n      <div class=\"ctas\">\n        <a href=\"\/contact\/\" class=\"btn btn-primary\">\n          <svg class=\"icon\" viewBox=\"0 0 24 24\"><path d=\"M22 2L11 13M22 2l-7 20-4-9-9-4 20-7z\"\/><\/svg>\n          Discuss Your Disclosure\n        <\/a>\n        <a href=\"\/esg-advisory\/\" class=\"btn btn-outline\">\n          <svg class=\"icon\" viewBox=\"0 0 24 24\"><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><polyline points=\"12 5 19 12 12 19\"\/><\/svg>\n          All ESG Practices\n        <\/a>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ===== FOOTER LINE ===== -->\n  <div class=\"footer-line\">\n    Technical Translation <span class=\"red\">\u00b7<\/span> ESG Advisory <span class=\"red\">\u2014<\/span> Thailand\n  <\/div>\n\n<\/div>\n<!-- ===== PAGE END ===== -->\n\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n<!-- othello-seo:cluster-links -->\n<h2>Related ESG disclosure &#038; reporting services<\/h2>\n<ul>\n  <li><a href=\"https:\/\/www.othellointernational.com\/esg-advisory\/\">ESG Advisory<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/investor-presentations\/\">Investor Presentations<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/tcfd-implementation\/\">TCFD Implementation<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/esg-advisory\/thailand-taxonomy-alignment\/\">Thailand Taxonomy Alignment<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/materiality-assessment-double\/\">Materiality Assessment (Double)<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/esg-advisory\/56-1-one-report-esg-section\/\">56-1 ONE REPORT ESG SECTION<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Home \/ ESG Advisory \/ Climate &amp; IFRS S2 Disclosure CLIMATE DISCLOSURE \u00b7 IFRS S2 \u00b7 TCFD \u00b7 SCOPE 3 IFRS S2 climate disclosure for Thai listed companies. Bilingual climate-related financial disclosure aligned to IFRS S2, TCFD recommendations, and the FTSE Russell Climate Change theme. Scope 1, 2, and 3 GHG disclosure. Climate scenario analysis. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":30280,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_yoast_wpseo_title":"IFRS S2 Climate Disclosure Thailand | Scope 3 | Othello","_yoast_wpseo_metadesc":"Bilingual IFRS S2 climate disclosure for Thai listed companies. Scope 1\/2\/3, TCFD, FTSE Climate Change theme. Modeled on SET's Sept 2025 IFRS S2 report.","_yoast_wpseo_focuskw":"IFRS S2 climate disclosure Thailand","_yoast_wpseo_canonical":"","rank_math_title":"IFRS S2 Climate Disclosure Thailand | Scope 3 | Othello","rank_math_description":"Bilingual IFRS S2 climate disclosure for Thai listed companies. Scope 1\/2\/3, TCFD, FTSE Climate Change theme. 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