{"id":30886,"date":"2026-05-23T14:42:58","date_gmt":"2026-05-23T14:42:58","guid":{"rendered":"https:\/\/www.othellointernational.com\/esg-advisory\/tcfd-implementation\/"},"modified":"2026-07-01T01:58:07","modified_gmt":"2026-07-01T01:58:07","slug":"tcfd-implementation","status":"publish","type":"page","link":"https:\/\/www.othellointernational.com\/th\/esg-advisory\/tcfd-implementation\/","title":{"rendered":"\u0e01\u0e32\u0e23\u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e07\u0e32\u0e19\u0e15\u0e32\u0e21\u0e01\u0e23\u0e2d\u0e1a TCFD"},"content":{"rendered":"<style>\r\n@import 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0;text-align:center;font-family:var(--fm);font-size:10.5px;font-weight:500;letter-spacing:.16em;text-transform:uppercase;color:var(--whm);background:var(--blk);border-top:1px solid var(--blkl)}\r\n.oth-sub .footline .r{color:var(--red)}\r\n@media (max-width:900px){\r\n.oth-sub .facts{grid-template-columns:repeat(2,1fr)}\r\n.oth-sub .contact{grid-template-columns:repeat(2,1fr)}\r\n}\r\n@media (max-width:600px){\r\n.oth-sub .wrap{padding:0 22px}\r\n.oth-sub .hero,.oth-sub .body,.oth-sub .cta{padding:56px 0}\r\n.oth-sub .facts,.oth-sub .contact{grid-template-columns:1fr}\r\n.oth-sub h1{font-size:clamp(28px,8vw,38px)}\r\n}\r\n<\/style>\r\n<div class=\"oth-sub\">\r\n<div class=\"bcrumb\"><div class=\"wrap\"><a href=\"\/th\/\">\u0e2b\u0e19\u0e49\u0e32\u0e2b\u0e25\u0e31\u0e01<\/a><span class=\"sep\">\/<\/span><a href=\"\/th\/esg-advisory\/\">\u0e17\u0e35\u0e48\u0e1b\u0e23\u0e36\u0e01\u0e29\u0e32\u0e14\u0e49\u0e32\u0e19 ESG<\/a><span class=\"sep\">\/<\/span><b>\u0e01\u0e32\u0e23\u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e07\u0e32\u0e19\u0e15\u0e32\u0e21\u0e01\u0e23\u0e2d\u0e1a TCFD<\/b><\/div><\/div>\r\n<section class=\"hero\"><div class=\"wrap\"><div class=\"eyebrow\">ESG Advisory \u00b7 TCFD<\/div><h1><em>TCFD<\/em> implementation and transition to IFRS S2.<\/h1><p class=\"lead\">The TCFD framework was dissolved into <strong>\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<\/strong> in 2024, but TCFD-aligned disclosure remains the dominant climate reporting structure for Thai listed companies through the transition period. Othello prepares TCFD-aligned bilingual disclosure and the transition memo to IFRS S2 reporting.<\/p><div class=\"cta-row\"><a href=\"\/th\/contact\/\" class=\"btn btn-p\">\u0e02\u0e2d\u0e43\u0e1a\u0e40\u0e2a\u0e19\u0e2d\u0e23\u0e32\u0e04\u0e32<\/a><a href=\"#contact\" class=\"btn btn-o\">Engagement Brief<\/a><\/div><div class=\"facts\"><div class=\"oth-fact\"><div class=\"oth-fact-val\">4<\/div><div class=\"oth-fact-lbl\">TCFD pillars<\/div><\/div><div class=\"oth-fact\"><div class=\"oth-fact-val\">2024<\/div><div class=\"oth-fact-lbl\">TCFD dissolved<\/div><\/div><div class=\"oth-fact\"><div class=\"oth-fact-val\">\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<\/div><div class=\"oth-fact-lbl\">Succeeding standard<\/div><\/div><div class=\"oth-fact\"><div class=\"oth-fact-val\">\u0e2a\u0e2d\u0e07\u0e20\u0e32\u0e29\u0e32<\/div><div class=\"oth-fact-lbl\">Transition mapping<\/div><\/div><\/div><\/div><\/section>\r\n<section class=\"body\"><div class=\"wrap\"><div class=\"oth-block\"><div class=\"oth-block-tag\">Status<\/div><h2 class=\"oth-block-h2\">Where TCFD stands today<\/h2><div class=\"oth-block-body\"><p>The TCFD framework was formally dissolved in 2024, with the IFRS Foundation taking over monitoring of climate disclosure through <strong>\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<\/strong>. TCFD&#8217;s four-pillar structure (Governance, Strategy, Risk Management, Metrics &amp; Targets) is preserved in IFRS S2 \u2014 meaning existing TCFD-aligned disclosure provides a <em>functional starting point<\/em> for S2 transition.<\/p><\/div><\/div><div class=\"oth-block\"><div class=\"oth-block-tag\">Transition<\/div><h2 class=\"oth-block-h2\">How TCFD disclosure maps to IFRS S2<\/h2><div class=\"oth-block-body\"><p>For Thai listed companies with existing TCFD-aligned disclosure, transition to IFRS S2 is primarily a <strong>language calibration and incremental coverage exercise<\/strong> \u2014 not a rebuild from scratch. Othello&#8217;s transition workflow identifies the specific paragraphs that need rewriting for S2 alignment, the new disclosures S2 requires that TCFD did not (notably industry-specific SASB-referenced indicators), and the metrics that need to be added.<\/p><\/div><\/div><div class=\"oth-block\"><div class=\"oth-block-tag\">Output<\/div><h2 class=\"oth-block-h2\">TCFD transition deliverables<\/h2><div class=\"oth-block-body\"><ul><li><strong>TCFD-to-S2 mapping memo<\/strong> \u2014 paragraph-by-paragraph alignment from existing TCFD disclosure to S2 requirements<\/li><li><strong>Gap list<\/strong> \u2014 net-new S2 disclosures required, with priority ranking<\/li><li><strong>Bilingual rewrite<\/strong> \u2014 Thai-English calibration of transitioning paragraphs<\/li><li><strong>Sector-indicator add-in<\/strong> \u2014 industry-specific S2 indicators not covered by prior TCFD disclosure<\/li><\/ul><\/div><\/div><\/div><\/section>\r\n<section class=\"cta\" id=\"contact\"><div class=\"wrap\"><div class=\"cta-eye\"><span class=\"dot\"><\/span> Bench active \u00b7 Bangkok \u00b7 GMT+7<\/div><h2>Send the document. <em>NDA from the first email.<\/em><\/h2><p>Quote response within one business hour. Mutual NDA standard, ISO 17100 workflow, 2M+ words\/month capacity.<\/p><div class=\"contact\"><div class=\"cc-cell\"><div class=\"l\">Telephone<\/div><div class=\"v\"><a href=\"tel:+6628592145\">+66 02-859-2145<\/a><\/div><div class=\"s\">Mon-Fri \u00b7 09:00-18:00 ICT<\/div><\/div><div class=\"cc-cell\"><div class=\"l\">\u0e2d\u0e35\u0e40\u0e21\u0e25<\/div><div class=\"v\"><a href=\"mailto:info@othelloshop.com\">info@othelloshop.com<\/a><\/div><div class=\"s\">NDA \u0e15\u0e31\u0e49\u0e07\u0e41\u0e15\u0e48\u0e2d\u0e35\u0e40\u0e21\u0e25\u0e09\u0e1a\u0e31\u0e1a\u0e41\u0e23\u0e01<\/div><\/div><div class=\"cc-cell\"><div class=\"l\">\u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19<\/div><div class=\"v\">\u0e22\u0e39\u0e19\u0e34\u0e15 12-03 \u0e2d\u0e32\u0e04\u0e32\u0e23 Chartered Square<\/div><div class=\"s\">152 N Sathon Rd \u00b7 Bang Rak<\/div><\/div><div class=\"cc-cell\"><div class=\"l\">City<\/div><div class=\"v\">\u0e01\u0e23\u0e38\u0e07\u0e40\u0e17\u0e1e\u0e2f 10500<\/div><div class=\"s\">Thailand \u00b7 GMT+7<\/div><\/div><\/div><\/div><\/section>\r\n<div class=\"footline\">\u0e01\u0e32\u0e23\u0e41\u0e1b\u0e25\u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23\u0e40\u0e17\u0e04\u0e19\u0e34\u0e04 <span class=\"r\">\u00b7<\/span> \u0e17\u0e35\u0e48\u0e1b\u0e23\u0e36\u0e01\u0e29\u0e32\u0e14\u0e49\u0e32\u0e19 ESG <span class=\"r\">\u2014<\/span> Othello International \u00b7 Bangkok<\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Home\/ESG Advisory\/TCFD Implementation ESG Advisory \u00b7 TCFD TCFD implementation and transition to IFRS S2. The TCFD framework was dissolved into IFRS S2 in 2024, but TCFD-aligned disclosure remains the dominant climate reporting structure for Thai listed companies through the transition period. Othello prepares TCFD-aligned bilingual disclosure and the transition memo to IFRS S2 reporting. Request [&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":"TCFD Implementation Thailand (Climate) | Othello","_yoast_wpseo_metadesc":"TCFD-aligned climate disclosure for Thai listed companies \u2014 governance, strategy, risk and metrics, ready for IFRS S2. 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