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.brief-grid{grid-template-columns:1fr;gap:28px}}\n@media(max-width:600px){.oth-co .brief{padding:28px 22px}}\n<\/style>\n<div class=\"oth-co\">\n\n  <div class=\"strip\"><div class=\"wrap\"><div class=\"strip-row\">\n    <div class=\"l\"><span class=\"strip-dot\"><\/span>Bilingual regulatory tracker \u00b7 Updated 2026<\/div>\n    <div class=\"r\">SET \u00b7 FTSE Russell \u00b7 TSRS\/ISSB \u00b7 One Report \u00b7 CBAM<\/div>\n  <\/div><\/div><\/div>\n\n  <div class=\"crumb\"><div class=\"wrap\"><a href=\"\/\">Home<\/a><span class=\"sep\">\/<\/span><a href=\"\/esg-playbooks\/\">ESG Playbooks<\/a><span class=\"sep\">\/<\/span><span class=\"here\">Regulatory Tracker<\/span><\/div><\/div>\n\n  <section class=\"hero\"><div class=\"wrap\"><div class=\"hero-inner\">\n    <div class=\"hero-tag\" data-reveal><span class=\"dot\"><\/span>Thailand ESG disclosure \u00b7 What changes &amp; when<\/div>\n    <h1 data-reveal>The Thai ESG <em>Regulatory Tracker<\/em><\/h1>\n    <div class=\"hero-grid\">\n      <div class=\"hero-left\">\n        <p data-reveal>One maintained, bilingual map of the rules reshaping disclosure for SET &amp; mai-listed companies \u2014 the <strong>SET ESG \u2192 FTSE Russell<\/strong> transition, <strong>TSRS\/ISSB<\/strong> phase-in, <strong>56-1 One Report<\/strong>, and <strong>EU CBAM<\/strong>. <em>What it is, who it hits, when it lands, and what to do now.<\/em><\/p>\n        <div class=\"hs-grid\" data-reveal-stagger>\n          <div class=\"hs\"><div class=\"v\">2026<\/div><div class=\"lb\">FTSE becomes<br>the benchmark<\/div><div class=\"sb\">SET ratings retired<\/div><\/div>\n          <div class=\"hs\"><div class=\"v\"><span data-count-to=\"265\">265<\/span><\/div><div class=\"lb\">Firms ESG-rated<br>in 2025<\/div><div class=\"sb\">~70% market cap<\/div><\/div>\n          <div class=\"hs\"><div class=\"v\">S2<\/div><div class=\"lb\">Climate-first<br>relief<\/div><div class=\"sb\">First ~5 years<\/div><\/div>\n          <div class=\"hs\"><div class=\"v\">EN<span class=\"sm\">\u2194TH<\/span><\/div><div class=\"lb\">Scored on English<br>disclosure<\/div><div class=\"sb\">FTSE reads EN<\/div><\/div>\n        <\/div>\n        <div class=\"hctas\" data-reveal>\n          <a href=\"\/esg-readiness-navigator\/\" class=\"btn btn-primary\">Check your readiness<\/a>\n          <a href=\"\/contact\/\" class=\"btn btn-outline\">Talk to an advisor<\/a>\n        <\/div>\n      <\/div>\n      <div data-reveal>\n        <div class=\"cov-card\">\n          <div class=\"cc-lb\">\u2605 Why this matters in 2026<\/div>\n          <div class=\"cc-head\">The benchmark just <em>moved<\/em> under every issuer<\/div>\n          <ul class=\"cov-list\">\n            <li class=\"cov-item\"><div class=\"cov-num\">01<\/div><div class=\"cov-name\">SET ESG Ratings retired for FTSE Russell scores<\/div><\/li>\n            <li class=\"cov-item\"><div class=\"cov-num\">02<\/div><div class=\"cov-name\">FTSE scores off your public disclosure<\/div><\/li>\n            <li class=\"cov-item\"><div class=\"cov-num\">03<\/div><div class=\"cov-name\">TSRS\/ISSB climate disclosure phasing in<\/div><\/li>\n            <li class=\"cov-item\"><div class=\"cov-num\">04<\/div><div class=\"cov-name\">CBAM definitive regime hits Thai exporters<\/div><\/li>\n          <\/ul>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div><\/div><\/section>\n\n  <section class=\"section\"><div class=\"wrap\">\n    <div class=\"section-head\" data-reveal>\n      <div class=\"eyebrow\"><svg class=\"ico\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M16 7h6v6\" \/> <path d=\"m22 7-8.5 8.5-5-5L2 17\" \/><\/svg>The tracker \u00b7 \u0e15\u0e32\u0e23\u0e32\u0e07\u0e15\u0e34\u0e14\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e40\u0e01\u0e13\u0e11\u0e4c<\/div>\n      <h2 class=\"title\">Five regimes, <em>one table.<\/em><\/h2>\n      <p class=\"lead\">Everything a Thai listed company\u2019s disclosure team is tracking right now. Phase-in dates follow the SEC\u2019s <strong>Thailand ISSB Adoption Roadmap<\/strong> as published on SET\u2019s ISSB Standards Information Hub, and the FTSE Russell dates follow SET\u2019s official <em>Guideline to FTSE Russell ESG Scores<\/em>. <em>Reviewed 11 August 2026.<\/em><\/p>\n    <\/div>\n    <div class=\"trk-wrap\" data-reveal>\n      <table class=\"trk\">\n        <thead><tr><th>Regime<\/th><th>What it is<\/th><th>Who it hits<\/th><th>Key dates \/ phase-in<\/th><th>Status<\/th><th>What to do now<\/th><\/tr><\/thead>\n        <tbody><tr>\n  <td class=\"rg\">SET ESG \u2192 FTSE Russell<span class=\"th\">\u0e01\u0e32\u0e23\u0e40\u0e1b\u0e25\u0e35\u0e48\u0e22\u0e19\u0e1c\u0e48\u0e32\u0e19\u0e2a\u0e39\u0e48 FTSE Russell<\/span><\/td>\n  <td>SET is <strong>retiring its own SET ESG Ratings<\/strong> and adopting <strong>FTSE Russell ESG Scores<\/strong> as the domestic benchmark. LSEG &amp; SET also launched the <strong>FTSE4Good Thailand Index<\/strong>.<\/td>\n  <td>All SET &amp; mai issuers assessed for ESG standing (265 firms qualified in 2025, ~70% of combined market cap).<\/td>\n  <td>Pilot ran 2024\u20132025 (scores undisclosed). <strong>First public scores December 2026<\/strong>, for every assessed company. Voluntary entry runs <strong>31 Mar<\/strong> invitation \u2192 <strong>30 Apr<\/strong> ESG Data Platform \u226585% and ESG-approver signed \u2192 <strong>6 May<\/strong> export published on your own website in Thai <em>and<\/em> English, application filed \u2192 <strong>5 Jun<\/strong> confirmation.<\/td>\n  <td><span class=\"pill live\">Active 2026<\/span><\/td>\n  <td>FTSE scores off <strong>public disclosure only<\/strong> \u2014 no questionnaire, so the English document is the evidence. Volunteers are capped at <strong>50<\/strong> by completeness, and SET requires the platform export published in <strong>both Thai and English<\/strong>. Assessment itself is free.<\/td>\n<\/tr><tr>\n  <td class=\"rg\">TSRS \/ ISSB (IFRS S1\u2013S2)<span class=\"th\">\u0e21\u0e32\u0e15\u0e23\u0e10\u0e32\u0e19 TSRS \u0e15\u0e32\u0e21 ISSB<\/span><\/td>\n  <td>Thailand Sustainability Reporting Standards align to <strong>ISSB IFRS S1 (general) &amp; S2 (climate)<\/strong>. Mandatory, phased sustainability &amp; climate disclosure for listed companies.<\/td>\n  <td>Phased by size: large-cap first, stepping down to all listed, <strong>mai, new mai IPOs, REITs, Infrastructure Trusts &amp; Property\/Infra Funds<\/strong>.<\/td>\n  <td>Confirmed ladder \u2014 first mandatory financial year (first report): <strong>SET50 FY2027<\/strong> (2028) \u00b7 <strong>SET100 FY2028<\/strong> (2029) \u00b7 <strong>all remaining SET FY2029<\/strong> (2030) \u00b7 <strong>mai, REITs, IFF\/IFT and property funds FY2030<\/strong> (2031).<\/td>\n  <td><span class=\"pill soon\">Phasing in<\/span><\/td>\n  <td>Take the reliefs deliberately: <strong>climate-first for 5 years<\/strong>, <strong>Scope 3 deferred 5 years<\/strong>, One Report\u2013S may be filed separately from the financial statements for 5 years, other GHG methods accepted initially, and comparatives waived in year one. But <strong>Scope 1 and 2 need limited assurance<\/strong> \u2014 build the inventory to that standard now.<\/td>\n<\/tr><tr>\n  <td class=\"rg\">56-1 One Report<span class=\"th\">\u0e41\u0e1a\u0e1a 56-1 One Report<\/span><\/td>\n  <td>The merged annual filing (old 56-1 + 56-2). ESG\/sustainability disclosure sits on a <strong>comply-or-explain<\/strong> basis within a fixed clause architecture.<\/td>\n  <td>Every SET &amp; mai-listed company, filed to the SEC <strong>in Thai<\/strong>.<\/td>\n  <td><strong>Annual<\/strong> \u2014 due within the statutory window after fiscal year-end.<\/td>\n  <td><span class=\"pill live\">In force<\/span><\/td>\n  <td>English investor copy must map <strong>clause-by-clause<\/strong> to the Thai SEC filing \u2014 no drift between the two versions.<\/td>\n<\/tr><tr>\n  <td class=\"rg\">CBAM (EU border carbon)<span class=\"th\">\u0e21\u0e32\u0e15\u0e23\u0e01\u0e32\u0e23 CBAM \u0e02\u0e2d\u0e07\u0e2a\u0e2b\u0e20\u0e32\u0e1e\u0e22\u0e38\u0e42\u0e23\u0e1b<\/span><\/td>\n  <td>The EU <strong>Carbon Border Adjustment Mechanism<\/strong> prices embedded carbon in imports. The <strong>definitive regime<\/strong> (with financial obligations) succeeds the 2023\u20132025 transitional phase.<\/td>\n  <td>Thai exporters in <strong>steel, aluminium, cement, fertiliser, hydrogen<\/strong> &amp; downstream goods.<\/td>\n  <td>Transitional reporting 2023\u20132025; <strong>definitive regime from 2026<\/strong> (certificate obligations).<\/td>\n  <td><span class=\"pill live\">Definitive 2026<\/span><\/td>\n  <td>Build <strong>TGO-aligned Scope 1 &amp; 2 (and product-level) GHG accounting<\/strong> now; line up independent verification.<\/td>\n<\/tr><tr>\n  <td class=\"rg\">TCFD \u2192 within ISSB<span class=\"th\">\u0e01\u0e23\u0e2d\u0e1a TCFD \u0e20\u0e32\u0e22\u0e43\u0e15\u0e49 ISSB<\/span><\/td>\n  <td>TCFD\u2019s four pillars (governance, strategy, risk, metrics &amp; targets) are <strong>absorbed into IFRS S2<\/strong>. The disclosure logic persists even as the standalone framework retires.<\/td>\n  <td>Any issuer building climate disclosure \u2014 the S2 backbone.<\/td>\n  <td>TCFD monitoring wound down 2024; <strong>logic continues under IFRS S2<\/strong>.<\/td>\n  <td><span class=\"pill phase\">Absorbed<\/span><\/td>\n  <td>Structure climate narrative on the four pillars so it maps straight into IFRS S2.<\/td>\n<\/tr><\/tbody>\n      <\/table>\n    <\/div>\n    <p class=\"trk-note\" data-reveal><b>Orientation map, not legal advice.<\/b> Verify specifics against SEC Thailand, SET and the European Commission for your filing year. Othello maintains this page as rules finalise.<\/p>\n    <a href=\"\/state-of-thai-climate-disclosure-2026\/\" data-reveal style=\"display:flex;align-items:center;gap:18px;margin-top:22px;background:linear-gradient(135deg,rgba(212,175,55,.08),var(--k1));border:1px solid rgba(212,175,55,.35);padding:20px 26px;text-decoration:none;transition:all .3s var(--ease)\" onmouseover=\"this.style.borderColor='rgba(212,175,55,.7)'\" onmouseout=\"this.style.borderColor='rgba(212,175,55,.35)'\">\n      <span style=\"font-family:var(--d);font-style:italic;font-size:30px;color:var(--gold1);line-height:1\">\u2605<\/span>\n      <span style=\"flex:1\"><span style=\"display:block;font-family:var(--m);font-size:9.5px;letter-spacing:.14em;text-transform:uppercase;color:var(--gold1);font-weight:700;margin-bottom:4px\">The flagship report \u00b7 Free<\/span><span style=\"display:block;font-size:15px;font-weight:600;color:var(--w);line-height:1.4\">This table is Chapter 3 of <em style=\"font-family:var(--d);font-style:italic;color:var(--r)\">The State of Thai Corporate Climate Disclosure 2026<\/em> \u2014 10 chapters, sector scorecards, and our full TGO-registry analysis.<\/span><\/span>\n      <span style=\"font-family:var(--m);font-size:10px;letter-spacing:.1em;text-transform:uppercase;color:var(--r);font-weight:700;white-space:nowrap\">Read it \u2192<\/span>\n    <\/a>\n  <\/div><\/section>\n\n  <section class=\"section alt\"><div class=\"wrap\">\n    <div class=\"two-col\">\n      <div>\n        <div class=\"section-head\" data-reveal>\n          <div class=\"eyebrow\"><svg class=\"ico\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><circle cx=\"12\" cy=\"12\" r=\"10\" \/> <path d=\"M12 6v6l4 2\" \/><\/svg>The runway \u00b7 \u0e40\u0e2a\u0e49\u0e19\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23\u0e1a\u0e31\u0e07\u0e04\u0e31\u0e1a\u0e43\u0e0a\u0e49<\/div>\n          <h2 class=\"title\">Thailand\u2019s disclosure <em>timeline.<\/em><\/h2>\n          <p class=\"lead\">Phase-in from the FTSE pilot to full sustainability disclosure, on the SEC\u2019s confirmed roadmap. Dates step down by issuer size \u2014 the mid-cap and mai window is where most preparation gets left too late.<\/p>\n        <\/div>\n      <\/div>\n      <div data-reveal>\n        <ul class=\"tl\"><li><span class=\"yr\">&#8217;25<\/span><div class=\"yl\">2024\u20132025<\/div><h4>FTSE pilot &amp; consultation<\/h4><p>SET runs the FTSE Russell scoring pilot (scores undisclosed); SEC finalises TSRS implementing rules after the public consultation.<\/p><\/li><li><span class=\"yr\">&#8217;26<\/span><div class=\"yl\">2026<\/div><h4>FTSE becomes the benchmark \u00b7 CBAM definitive<\/h4><p><strong>FTSE Russell methodology is the domestic ESG reference<\/strong> and the first public scores land in December. EU CBAM definitive regime begins. SET50 build year \u2014 systems and inventory have to be standing before FY2027 opens.<\/p><\/li><li><span class=\"yr\">&#8217;27<\/span><div class=\"yl\">FY2027<\/div><h4>SET50 first mandatory year<\/h4><p>SET50 issuers report climate-first under IFRS S2 for financial year 2027, filed in 2028. SET100 follows one year behind. English disclosure quality now directly shapes FTSE scores.<\/p><\/li><li><span class=\"yr\">&#8217;29<\/span><div class=\"yl\">FY2029\u2013FY2030<\/div><h4>Mid-cap &amp; mai step-in<\/h4><p>All remaining SET companies from FY2029; mai, REITs, infrastructure trusts and property funds from FY2030 \u2014 the segment the Big 4 price out.<\/p><\/li><li><span class=\"yr\">&#8217;31<\/span><div class=\"yl\">~2032<\/div><h4>Full sustainability disclosure<\/h4><p>The 5-year climate-first relief closes tier by tier \u2014 FY2032 for the SET50 cohort; issuers move to full IFRS S1 + S2 sustainability disclosure and Scope 3.<\/p><\/li><\/ul>\n      <\/div>\n    <\/div>\n  <\/div><\/section>\n\n  <section class=\"section\"><div class=\"wrap\">\n    <div class=\"section-head center\" data-reveal>\n      <div class=\"eyebrow\"><svg class=\"ico\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M6 22a2 2 0 0 1-2-2V4a2 2 0 0 1 2-2h8a2.4 2.4 0 0 1 1.704.706l3.588 3.588A2.4 2.4 0 0 1 20 8v12a2 2 0 0 1-2 2z\" \/> <path d=\"M14 2v5a1 1 0 0 0 1 1h5\" \/> <path d=\"M10 9H8\" \/> <path d=\"M16 13H8\" \/> <path d=\"M16 17H8\" \/><\/svg>Questions \u00b7 \u0e04\u0e33\u0e16\u0e32\u0e21\u0e17\u0e35\u0e48\u0e1e\u0e1a\u0e1a\u0e48\u0e2d\u0e22<\/div>\n      <h2 class=\"title\">The tracker, <em>explained.<\/em><\/h2>\n      <p class=\"lead\" style=\"margin:0 auto;\">Straight answers on the transition every SET disclosure team is navigating in 2026.<\/p>\n    <\/div>\n    <div class=\"faq-list\"><details class=\"faq-item\" open><summary><span class=\"faq-num\">01<\/span><span class=\"faq-q\">Is the SET ESG Rating really being discontinued?<\/span><span class=\"faq-chev\">+<\/span><\/summary><div class=\"faq-a\"><p>Yes \u2014 SET is transitioning its domestic ESG assessment to FTSE Russell ESG Scores, with LSEG and SET also launching the FTSE4Good Thailand Index. A pilot ran through 2024\u20132025 with scores undisclosed, and the FTSE methodology becomes the working reference from 2026. Always confirm the exact status against SET and SEC notices for your reporting year.<\/p><\/div><\/details><details class=\"faq-item\"><summary><span class=\"faq-num\">02<\/span><span class=\"faq-q\">What is the &#8220;climate-only&#8221; transitional relief under TSRS?<\/span><span class=\"faq-chev\">+<\/span><\/summary><div class=\"faq-a\"><p>Thailand\u2019s ISSB-aligned rollout permits eligible issuers to report climate disclosure (IFRS S2, plus relevant S1) for an initial period \u2014 reported as roughly the first five years \u2014 before full sustainability disclosure is required, along with year-one relief from comparative-period figures. It lets companies start with a defensible GHG inventory and climate narrative rather than everything at once.<\/p><\/div><\/details><details class=\"faq-item\"><summary><span class=\"faq-num\">03<\/span><span class=\"faq-q\">Why does the FTSE transition favour bilingual disclosure?<\/span><span class=\"faq-chev\">+<\/span><\/summary><div class=\"faq-a\"><p>FTSE Russell scores companies largely off their public English-language disclosure. Under the old SET rating, the Thai filing carried the weight; under FTSE, your English report is what gets read and scored. That structurally rewards companies whose English disclosure is accurate, complete and framework-legible \u2014 not merely translated. This is where clause-mapped bilingual disclosure becomes a scoring advantage.<\/p><\/div><\/details><details class=\"faq-item\"><summary><span class=\"faq-num\">04<\/span><span class=\"faq-q\">Does CBAM affect my company if we only sell within Thailand?<\/span><span class=\"faq-chev\">+<\/span><\/summary><div class=\"faq-a\"><p>Directly, only if you export covered goods (steel, aluminium, cement, fertiliser, hydrogen and certain downstream products) into the EU. Indirectly, CBAM is pushing GHG accounting and verification expectations down supply chains, so Thai suppliers to exporters increasingly need TGO-aligned Scope 1\/2 data too.<\/p><\/div><\/details><details class=\"faq-item\"><summary><span class=\"faq-num\">05<\/span><span class=\"faq-q\">How current is this tracker?<\/span><span class=\"faq-chev\">+<\/span><\/summary><div class=\"faq-a\"><p>It reflects the Thai regulatory picture as of mid-2026 and is framed with status pills rather than hard dates where phase-in timing is still settling. Treat it as an orientation map, not legal advice \u2014 verify specifics against SEC Thailand, SET and the European Commission for your filing year. Othello updates it as rules finalise.<\/p><\/div><\/details><\/div>\n  <\/div><\/section>\n\n  <section class=\"section alt\" style=\"padding-top:0\"><div class=\"wrap\">\n    <div class=\"brief\" data-reveal id=\"disclosure-brief\">\n      <div class=\"brief-grid\">\n        <div>\n          <div class=\"eyebrow\" style=\"margin-bottom:14px\">The Thai ESG Disclosure Brief \u00b7 \u0e08\u0e14\u0e2b\u0e21\u0e32\u0e22\u0e02\u0e48\u0e32\u0e27<\/div>\n          <h3>One short email <em>when a rule moves.<\/em><\/h3>\n          <p>This tracker, delivered. A deadline-and-rule-change alert for Thai disclosure teams \u2014 nothing else:<\/p>\n          <ul>\n            <li>TSRS \/ ISSB phase-in dates as they finalise<\/li>\n            <li>56-1 One Report filing windows &amp; clause changes<\/li>\n            <li>FTSE Russell assessment-cycle timing<\/li>\n            <li>CBAM obligations touching Thai exporters<\/li>\n          <\/ul>\n        <\/div>\n        <div>\n          <form id=\"briefForm\">\n            <input type=\"text\" name=\"name\" placeholder=\"Full name\" required>\n            <input type=\"email\" name=\"email\" placeholder=\"Work email\" required>\n            <input type=\"text\" name=\"company\" placeholder=\"Company (optional)\">\n            <button type=\"submit\" class=\"btn btn-primary\" style=\"width:100%;justify-content:center\">Get the Brief<\/button>\n            <div class=\"ferr\" id=\"briefErr\">Please enter a valid work email.<\/div>\n            <div class=\"fdone\" id=\"briefDone\">You&#8217;re on the list \u2014 the next Brief lands when the next rule moves. No noise in between.<\/div>\n            <div class=\"fnote\">Sent only when something changes \u00b7 Unsubscribe anytime \u00b7 We never share your details<\/div>\n          <\/form>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div><\/section>\n\n  <section class=\"final\"><div class=\"wrap\"><div class=\"final-inner\">\n    <div class=\"eyebrow\" data-reveal>Engage Othello<\/div>\n    <h2 data-reveal>Turn the rules into a <em>filed report.<\/em><\/h2>\n    <p class=\"flead\" data-reveal>We build the bilingual disclosure that reads correctly in Thai for the SEC and scores well in English for FTSE Russell \u2014 clause-mapped, terminology-locked, delivered under NDA.<\/p>\n    <div class=\"final-cta\" data-reveal>\n      <a href=\"\/esg-readiness-navigator\/\" class=\"btn btn-primary\">Run the readiness check<\/a>\n      <a href=\"\/contact\/\" class=\"btn btn-outline\">Get a 1-hour quote<\/a>\n    <\/div>\n    <div class=\"final-note\" data-reveal>ISO 17100-aligned \u00b7 NDA from first email \u00b7 100% in-house Bangkok bench<\/div>\n  <\/div><\/div><\/section>\n\n<\/div>\n<script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"name\":\"Thai ESG Regulatory Tracker 2026 \u2014 SET, FTSE Russell, TSRS\/ISSB, One Report & CBAM\",\"url\":\"https:\/\/www.othellointernational.com\/esg-regulatory-tracker\/\",\"inLanguage\":[\"en\",\"th\"],\"description\":\"A maintained bilingual tracker of Thailand\u2019s ESG disclosure regime: the SET ESG \u2192 FTSE Russell transition, TSRS\/ISSB phase-in, 56-1 One Report and EU CBAM.\",\"publisher\":{\"@type\":\"Organization\",\"name\":\"Othello International\",\"url\":\"https:\/\/www.othellointernational.com\/\"}},{\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Is the SET ESG Rating really being discontinued?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes \u2014 SET is transitioning its domestic ESG assessment to FTSE Russell ESG Scores, with LSEG and SET also launching the FTSE4Good Thailand Index. 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Othello updates it as rules finalise.\"}}]}]}<\/script>\n<script>\n(function(){\n  var f=document.getElementById('briefForm'); if(!f)return;\n  f.addEventListener('submit',function(e){\n    e.preventDefault(); var em=(f.email.value||'').trim();\n    if(!\/^[^@\\s]+@[^@\\s]+\\.[^@\\s]+$\/.test(em)){document.getElementById('briefErr').style.display='block';return;}\n    var pl={name:f.name.value,email:em,company:f.company.value,source:'disclosure-brief-tracker'};\n    function done(){f.querySelectorAll('input,button,.fnote').forEach(function(el){el.style.display='none';});document.getElementById('briefDone').style.display='block';}\n    fetch('\/wp-json\/othello\/v1\/lead',{method:'POST',headers:{'Content-Type':'application\/json'},body:JSON.stringify(pl)}).then(done).catch(done);\n  });\n})();\n<\/script>\n\n<script>\n(function(){\n  function init(){\n    document.querySelectorAll('.oth-co').forEach(function(root){\n      if(root.dataset.othInit)return; root.dataset.othInit='1';\n      if('IntersectionObserver' in window){\n        var revObs=new IntersectionObserver(function(es){es.forEach(function(e){if(e.isIntersecting){e.target.classList.add('in');revObs.unobserve(e.target);}});},{threshold:.12,rootMargin:'0px 0px -50px 0px'});\n        root.querySelectorAll('[data-reveal],[data-reveal-stagger]').forEach(function(el){revObs.observe(el);});\n        var cObs=new IntersectionObserver(function(es){es.forEach(function(e){\n          if(!e.isIntersecting)return;var el=e.target;if(el.dataset.counted)return;el.dataset.counted='1';\n          var to=parseFloat(el.dataset.countTo),dec=parseInt(el.dataset.countDecimals||'0',10),dur=1800,start=performance.now();\n          var hasComma=(el.textContent||'').indexOf(',')!==-1;\n          function fmt(n){var v=dec>0?n.toFixed(dec):Math.floor(n).toString();if(hasComma&&dec===0){v=v.replace(\/\\B(?=(\\d{3})+(?!\\d))\/g,',');}return v;}\n          function tick(now){var p=Math.min((now-start)\/dur,1),eased=1-Math.pow(1-p,3);el.textContent=fmt(to*eased);if(p<1){requestAnimationFrame(tick);}else{el.textContent=fmt(to);}}\n          requestAnimationFrame(tick);cObs.unobserve(el);\n        });},{threshold:.5});\n        root.querySelectorAll('[data-count-to]').forEach(function(el){cObs.observe(el);});\n      }else{\n        root.querySelectorAll('[data-reveal],[data-reveal-stagger]').forEach(function(el){el.classList.add('in');});\n      }\n    });\n  }\n  if(document.readyState==='loading'){document.addEventListener('DOMContentLoaded',init);}else{init();}\n})();\n<\/script>\n","protected":false},"excerpt":{"rendered":"<p>Bilingual regulatory tracker \u00b7 Updated 2026 SET \u00b7 FTSE Russell \u00b7 TSRS\/ISSB \u00b7 One Report \u00b7 CBAM Home\/ESG Playbooks\/Regulatory Tracker Thailand ESG disclosure \u00b7 What changes &amp; when The Thai ESG Regulatory Tracker One maintained, bilingual map of the rules reshaping disclosure for SET &amp; mai-listed companies \u2014 the SET ESG \u2192 FTSE Russell transition, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","_yoast_wpseo_focuskw":"","_yoast_wpseo_canonical":"","rank_math_title":"Thai ESG Regulatory Tracker 2026: SET, FTSE, CBAM | Othello","rank_math_description":"","rank_math_focus_keyword":"","rank_math_canonical_url":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","footnotes":"","rank_math_robots":[]},"class_list":["post-32073","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages\/32073","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/comments?post=32073"}],"version-history":[{"count":8,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages\/32073\/revisions"}],"predecessor-version":[{"id":33549,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages\/32073\/revisions\/33549"}],"wp:attachment":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/media?parent=32073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}