{"id":32073,"date":"2026-07-12T02:48:04","date_gmt":"2026-07-12T02:48:04","guid":{"rendered":"https:\/\/www.othellointernational.com\/esg-regulatory-tracker\/"},"modified":"2026-07-13T01:00:14","modified_gmt":"2026-07-13T01:00:14","slug":"esg-regulatory-tracker","status":"publish","type":"page","link":"https:\/\/www.othellointernational.com\/th\/esg-regulatory-tracker\/","title":{"rendered":"Thai ESG Regulatory Tracker 2026 \u2014 SET, FTSE Russell, TSRS\/ISSB, One Report &#038; CBAM"},"content":{"rendered":"\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\"><link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin><link href=\"https:\/\/fonts.googleapis.com\/css2?family=Fraunces:ital,opsz,wght@0,9..144,400;0,9..144,500;0,9..144,600;1,9..144,400;1,9..144,500;1,9..144,600&#038;family=Poppins:wght@300;400;500;600;700&#038;family=JetBrains+Mono:wght@500;600&#038;family=Sarabun:wght@400;500&#038;display=swap\" rel=\"stylesheet\">\n\n<style>\n.oth-co{\n  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70%);border:1px solid rgba(237,64,54,.3);padding:44px;position:relative;overflow:hidden}\n.oth-co .brief::before{content:\"\";position:absolute;top:0;left:0;width:100%;height:4px;background:linear-gradient(90deg,var(--r),var(--gold))}\n.oth-co .brief-grid{display:grid;grid-template-columns:1.1fr .9fr;gap:44px;align-items:center}\n.oth-co .brief h3{font-family:var(--d);font-size:clamp(24px,3vw,34px);font-weight:600;color:var(--w);margin:0 0 12px;letter-spacing:-.015em;line-height:1.1}\n.oth-co .brief h3 em{font-style:italic;color:var(--r);font-weight:500}\n.oth-co .brief p{font-size:14.5px;color:var(--w1);line-height:1.65;margin:0 0 16px}\n.oth-co .brief ul{margin:0;padding:0;list-style:none;display:grid;gap:7px}\n.oth-co .brief ul li{display:flex;gap:10px;font-size:13px;color:var(--w1)}\n.oth-co .brief ul li::before{content:\"\u2713\";color:var(--r);font-weight:700;flex-shrink:0}\n.oth-co .brief form{display:grid;gap:10px}\n.oth-co .brief input{width:100%;background:var(--k);border:1px solid var(--line);border-radius:6px;padding:14px 16px;color:var(--w);font-size:14px;font-family:var(--s)}\n.oth-co .brief input:focus{outline:none;border-color:var(--r)}\n.oth-co .brief .ferr{color:var(--r1);font-size:12px;display:none}\n.oth-co .brief .fdone{display:none;color:#3ddc84;font-size:14px;line-height:1.5}\n.oth-co .brief .fnote{font-family:var(--m);font-size:10px;letter-spacing:.06em;color:var(--w3);line-height:1.6}\n@media(max-width:1024px){.oth-co .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 English 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\">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 \u2014 with status pills instead of false precision where phase-in timing is still settling.<\/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>FTSE methodology becomes the reference from 2026.<\/strong><\/td>\n  <td><span class=\"pill live\">Active 2026<\/span><\/td>\n  <td>FTSE scores off <strong>public English disclosure<\/strong>. Get your English reporting FTSE-legible \u2014 not just translated.<\/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>Phase-in indicatively <strong>~2026\u20132027 for large-cap<\/strong>, extending through <strong>~2029\u20132031<\/strong> for smaller issuers &amp; funds.<\/td>\n  <td><span class=\"pill soon\">Phasing in<\/span><\/td>\n  <td>Use the transitional relief: <strong>climate-only (IFRS S2) is permitted for the first 5 years<\/strong>. Start with a clean GHG inventory.<\/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\">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\">Indicative phase-in from the FTSE pilot to full sustainability disclosure. 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> EU CBAM definitive regime begins. Large-cap TSRS phase-in starts.<\/p><\/li><li><span class=\"yr\">&#8217;27<\/span><div class=\"yl\">2027<\/div><h4>Large-cap climate disclosure<\/h4><p>Large-cap SET issuers report under IFRS S2 (climate-first). English disclosure quality now directly shapes FTSE scores.<\/p><\/li><li><span class=\"yr\">&#8217;29<\/span><div class=\"yl\">~2029<\/div><h4>Mid-cap &amp; mai step-in<\/h4><p>Phase-in extends to smaller listed companies, new mai IPOs, REITs and infrastructure\/property funds \u2014 the segment the Big 4 price out.<\/p><\/li><li><span class=\"yr\">&#8217;31<\/span><div class=\"yl\">~2031<\/div><h4>Full sustainability disclosure<\/h4><p>The 5-year climate-only relief closes; issuers move to full IFRS S1 + S2 sustainability disclosure.<\/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\">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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