{"id":32189,"date":"2026-07-18T13:41:47","date_gmt":"2026-07-18T13:41:47","guid":{"rendered":"https:\/\/www.othellointernational.com\/set50-first-climate-disclosure\/"},"modified":"2026-08-25T10:42:56","modified_gmt":"2026-08-25T10:42:56","slug":"set50-first-climate-disclosure","status":"publish","type":"page","link":"https:\/\/www.othellointernational.com\/th\/set50-first-climate-disclosure\/","title":{"rendered":"SET50 First Mandatory Climate Disclosure \u2014 TSRS S2 \/ IFRS S2 (FY2027) | Othello"},"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\" 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.phase{display:grid;grid-template-columns:repeat(4,1fr);gap:10px;margin-top:8px}\n.oth-co .phase .p{border:1px solid var(--line);border-radius:10px;padding:16px 15px;background:var(--k1)}\n.oth-co .phase .p.now{border-color:rgba(237,64,54,.5);background:linear-gradient(160deg,var(--k1),rgba(237,64,54,.06))}\n.oth-co .phase .p .yr{font-family:var(--m);font-size:10px;letter-spacing:.1em;color:var(--r1);font-weight:700}\n.oth-co .phase .p .who{font-family:var(--d);font-size:19px;color:var(--w);font-weight:600;margin:4px 0 2px}\n.oth-co .phase .p .fp{font-size:11px;color:var(--w2);line-height:1.5}\n.oth-co .phase .p.now .yr::after{content:\" \u00b7 NOW\";color:var(--r)}\n.oth-co .relief{display:grid;grid-template-columns:repeat(2,1fr);gap:10px;margin-top:6px}\n.oth-co .relief .r{display:flex;gap:11px;padding:14px 16px;border:1px solid var(--line);border-radius:9px;background:var(--k1);font-size:13.5px;color:var(--w1);line-height:1.55}\n.oth-co .relief .r b{color:var(--w)}\n.oth-co .relief .r::before{content:\"\u2713\";color:var(--r);font-weight:700;flex-shrink:0}\n.oth-co .fq{border:1px solid var(--line);border-radius:10px;margin-bottom:10px;background:var(--k1);overflow:hidden}\n.oth-co .fq summary{cursor:pointer;padding:18px 22px;font-size:15px;font-weight:600;color:var(--w);list-style:none;position:relative}\n.oth-co .fq summary::-webkit-details-marker{display:none}\n.oth-co .fq summary::after{content:\"+\";position:absolute;right:22px;color:var(--r);font-size:20px}\n.oth-co .fq[open] summary::after{content:\"\u2212\"}\n.oth-co .fq-a{padding:0 22px 20px;font-size:14px;line-height:1.7;color:var(--w1)}\n@media(max-width:820px){.oth-co .phase{grid-template-columns:repeat(2,1fr)}.oth-co .relief{grid-template-columns:1fr}}\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>TSRS S2 \u00b7 SET50 \u00b7 First mandatory climate disclosure<\/div>\n    <div class=\"r\">FY2027 <b>starts 1 Jan 2027<\/b><\/div>\n  <\/div><\/div><\/div>\n\n  <div class=\"crumb\"><div class=\"wrap\"><a href=\"\/\">Home<\/a><span class=\"sep\">\/<\/span><a href=\"\/esg-advisory\/\">ESG Advisory<\/a><span class=\"sep\">\/<\/span><span class=\"here\">SET50 Climate Disclosure<\/span><\/div><\/div>\n\n  <section class=\"hero\" style=\"padding-bottom:44px\"><div class=\"wrap\"><div class=\"hero-inner\">\n    <div class=\"hero-tag\" data-reveal><span class=\"dot\"><\/span>IFRS S2 \/ TSRS S2 \u00b7 SET50 first period<\/div>\n    <h1 data-reveal>Your first mandatory climate disclosure is <em>being written right now.<\/em><\/h1>\n    <p data-reveal style=\"font-size:18px;line-height:1.7;color:var(--w1);max-width:66ch;margin:0 0 22px\">SET50 companies must file their first mandatory TSRS S2 climate disclosure for <strong>financial year 2027<\/strong> \u2014 inside the 56-1 One Report, due roughly end of March 2028. The catch: the emissions and climate-risk data it reports on has to be captured <em>during 2027<\/em>, and the systems that capture it have to be built and tested before that year opens. This year is the build.<\/p>\n    <div class=\"cd\" data-reveal>\n      <div class=\"num\" id=\"cdNum\">\u2014<\/div>\n      <div class=\"txt\"><b>until ~31 March 2028<\/b> \u2014 the first-report filing window for a December year-end. The FY2027 data window closes sooner, on 31 Dec 2027.<\/div>\n    <\/div>\n  <\/div><\/div><\/section>\n\n  <section class=\"section\" style=\"padding-top:22px\"><div class=\"wrap\">\n    <div class=\"section-head\" data-reveal><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=\"M3 3v16a2 2 0 0 0 2 2h16\" \/> <path d=\"M18 17V9\" \/> <path d=\"M13 17V5\" \/> <path d=\"M8 17v-3\" \/><\/svg>The phase-in<\/div>\n      <h2 class=\"title\">Who\u2019s <em>up first.<\/em><\/h2><\/div>\n    <div class=\"phase\" data-reveal-stagger>\n      <div class=\"p now\"><div class=\"yr\">FY2027<\/div><div class=\"who\">SET50<\/div><div class=\"fp\">First disclosure ~Mar 2028<\/div><\/div>\n      <div class=\"p\"><div class=\"yr\">FY2028<\/div><div class=\"who\">SET100<\/div><div class=\"fp\">Disclosure 2029 \u00b7 gap-analyse in 2026<\/div><\/div>\n      <div class=\"p\"><div class=\"yr\">FY2029<\/div><div class=\"who\">Remaining SET<\/div><div class=\"fp\">Disclosure ~2030<\/div><\/div>\n      <div class=\"p\"><div class=\"yr\">FY2030<\/div><div class=\"who\">mai &amp; trusts<\/div><div class=\"fp\">Disclosure ~2031<\/div><\/div>\n    <\/div>\n    <p class=\"lead\" data-reveal style=\"margin-top:12px;font-size:12px;color:var(--w3);line-height:1.6\">Direction confirmed across sources; the exact middle-phase split is being finalised by the SEC \u2014 SET50 FY2027 and SET100 FY2028 are firm. Verify the final notification on sec.or.th before treating later dates as fixed.<\/p>\n  <\/div><\/section>\n\n  <section class=\"section alt\"><div class=\"wrap\">\n    <div class=\"section-head center\" data-reveal><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=\"M3 3v16a2 2 0 0 0 2 2h16\" \/> <path d=\"M18 17V9\" \/> <path d=\"M13 17V5\" \/> <path d=\"M8 17v-3\" \/><\/svg>Year-one is lighter than you fear<\/div>\n      <h2 class=\"title\">The reliefs that <em>buy you room.<\/em><\/h2><\/div>\n    <div class=\"relief\" data-reveal>\n      <div class=\"r\"><span><b>Climate-first, 5 years.<\/b> IFRS S2 climate information plus only the climate-relevant parts of S1 \u2014 not the full S1 suite yet.<\/span><\/div>\n      <div class=\"r\"><span><b>Scope 1 &amp; 2 focus.<\/b> Scope 3 value-chain emissions are deferred in the early years.<\/span><\/div>\n      <div class=\"r\"><span><b>No year-one comparatives.<\/b> First-year relief from restating prior-period figures.<\/span><\/div>\n      <div class=\"r\"><span><b>GHG method flexibility.<\/b> Multiple GHG accounting standards accepted for 5 years, then the GHG Protocol Corporate Standard.<\/span><\/div>\n    <\/div>\n    <p style=\"text-align:center;margin:20px auto 0;max-width:74ch;color:var(--w1);font-size:15px;line-height:1.7\" data-reveal>The relief is real \u2014 but it is relief on <em>scope<\/em>, not on timing. Limited assurance on Scope 1 &amp; 2 still applies, and you cannot assure data you did not capture. The work that has to happen this year is the GHG inventory and the disclosure structure.<\/p>\n  <\/div><\/section>\n\n  <section class=\"section\"><div class=\"wrap\">\n    <div class=\"section-head\" data-reveal><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=\"M3 3v16a2 2 0 0 0 2 2h16\" \/> <path d=\"M18 17V9\" \/> <path d=\"M13 17V5\" \/> <path d=\"M8 17v-3\" \/><\/svg>How Othello gets you there<\/div>\n      <h2 class=\"title\">Inventory, disclosure, <em>both languages.<\/em><\/h2><\/div>\n    <p class=\"lead\" data-reveal style=\"color:var(--w1);font-size:15px;line-height:1.75;max-width:80ch\">We build the FY2026 GHG inventory (TGO CFO-grade, ISO 14064-1), draft the TSRS S2 climate disclosure to the standard\u2019s structure, ready it for limited assurance, and produce the <strong>English edition that FTSE Russell scores<\/strong> in lockstep with your Thai filing. One accountable in-house bench \u2014 carbon, disclosure, and certified bilingual language \u2014 so nothing is lost in the handoffs.<\/p>\n    <div class=\"rel-grid\" data-reveal-stagger style=\"margin-top:22px\">\n      <a class=\"rel\" href=\"\/tgo-cfo-certification\/\"><div class=\"rel-tag\"><svg class=\"ico\" width=\"12\" height=\"12\" 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=\"M3 3v16a2 2 0 0 0 2 2h16\" \/> <path d=\"M18 17V9\" \/> <path d=\"M13 17V5\" \/> <path d=\"M8 17v-3\" \/><\/svg>Data layer<\/div><h4>TGO CFO \/ GHG <em>inventory<\/em><\/h4><p>Scope 1 &amp; 2, assurance-ready \u2014 the number your S2 report stands on.<\/p><div class=\"rel-cta\">Explore<\/div><\/a>\n      <a class=\"rel\" href=\"\/ifrs-s2-one-report-readiness\/\"><div class=\"rel-tag\"><svg class=\"ico\" width=\"12\" height=\"12\" 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=\"m9 15 2 2 4-4\" \/><\/svg>Readiness<\/div><h4>IFRS S2 One Report <em>readiness<\/em><\/h4><p>Gap-analyse now so year one is a build, not a scramble.<\/p><div class=\"rel-cta\">Explore<\/div><\/a>\n      <a class=\"rel\" href=\"\/ftse-english-disclosure\/\"><div class=\"rel-tag\"><svg class=\"ico\" width=\"12\" height=\"12\" 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=\"M3 3v16a2 2 0 0 0 2 2h16\" \/> <path d=\"M18 17V9\" \/> <path d=\"M13 17V5\" \/> <path d=\"M8 17v-3\" \/><\/svg>The score<\/div><h4>The <em>English edition<\/em><\/h4><p>Why your Thai filing satisfies the SEC but your English earns the FTSE score.<\/p><div class=\"rel-cta\">Read<\/div><\/a>\n    <\/div>\n  <\/div><\/section>\n\n  <section class=\"section alt\"><div class=\"wrap\">\n    <div class=\"section-head center\" data-reveal><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>Straight answers<\/div>\n      <h2 class=\"title\">SET50, <em>answered.<\/em><\/h2><\/div>\n    <div data-reveal style=\"max-width:820px;margin:0 auto\">\n      <details class=\"fq\"><summary>When is SET50\u2019s first mandatory climate disclosure due?<\/summary><div class=\"fq-a\">For SET50 companies the first mandatory period is financial year 2027. The disclosure is made inside the 56-1 One Report, filed within about three months of the fiscal year-end. For a December year-end that means roughly end of March 2027. The data it reports on must be captured during 2026; it cannot be reconstructed later.<\/div><\/details>\n      <details class=\"fq\"><summary>What exactly must be disclosed in year one?<\/summary><div class=\"fq-a\">Thailand\u2019s TSRS S2 (aligned to IFRS S2) climate disclosure, with a &#8220;climate-first&#8221; relief for the first five years \u2014 you disclose IFRS S2 climate information plus only the climate-relevant parts of S1. Scope 3 emissions are deferred; the early years focus on Scope 1 and Scope 2. There is also a first-year relief from comparative figures.<\/div><\/details>\n      <details class=\"fq\"><summary>Do we need assurance on the emissions data?<\/summary><div class=\"fq-a\">Yes \u2014 limited assurance on Scope 1 and Scope 2, provided by TGO-registered verifiers or internationally recognised standards, moving toward reasonable assurance over time. A TGO Carbon Footprint for Organization (CFO) inventory is a natural underlying data layer, with ISO 14064-3 \/ AA1000AS as the assurance path.<\/div><\/details>\n      <details class=\"fq\"><summary>We are SET100 but not SET50 \u2014 when do we start?<\/summary><div class=\"fq-a\">Your first mandatory period is FY2028 (disclosed in 2029) \u2014 but the right time to run your IFRS S2 gap analysis and stand up your GHG data collection is during 2026, so your first report is built on a full year of good data rather than a scramble.<\/div><\/details>\n      <details class=\"fq\"><summary>Why does the English edition matter for a climate disclosure?<\/summary><div class=\"fq-a\">Because the same disclosure is scored by FTSE Russell from your public English-language reporting. A climate disclosure that is complete in Thai but thin or loosely translated in English satisfies the SEC yet under-serves the score. We build both editions to reconcile \u2014 clause for clause, figure for figure.<\/div><\/details>\n    <\/div>\n  <\/div><\/section>\n\n  <section class=\"final\"><div class=\"wrap\"><div class=\"final-inner\">\n    <div class=\"eyebrow\" data-reveal>Don\u2019t lose the year<\/div>\n    <h2 data-reveal>Start the FY2026 inventory <em>while the year is still open.<\/em><\/h2>\n    <p class=\"flead\" data-reveal>Book a scoping call or send your current reporting \u2014 a fixed quote back within <strong>one business hour<\/strong>, under NDA from the first email.<\/p>\n    <div class=\"final-cta\" data-reveal>\n      <a href=\"\/contact\/\" class=\"btn btn-primary\">Get a 1-hour quote<\/a>\n      <a href=\"\/esg-readiness-navigator\/\" class=\"btn btn-outline\">Run the Readiness Navigator<\/a>\n    <\/div>\n    <div class=\"final-note\" data-reveal>ISO 17100-aligned \u00b7 TGO CFO \/ ISO 14064 \u00b7 NDA from first email<\/div>\n  <\/div><\/div><\/section>\n\n<\/div>\n<script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"When is SET50\u2019s first mandatory climate disclosure due?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"For SET50 companies the first mandatory period is financial year 2027. The disclosure is made inside the 56-1 One Report, filed within about three months of the fiscal year-end. For a December year-end that means roughly end of March 2027. The data it reports on must be captured during 2026; it cannot be reconstructed later.\"}},{\"@type\":\"Question\",\"name\":\"What exactly must be disclosed in year one?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Thailand\u2019s TSRS S2 (aligned to IFRS S2) climate disclosure, with a \\\"climate-first\\\" relief for the first five years \u2014 you disclose IFRS S2 climate information plus only the climate-relevant parts of S1. Scope 3 emissions are deferred; the early years focus on Scope 1 and Scope 2. 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A TGO Carbon Footprint for Organization (CFO) inventory is a natural underlying data layer, with ISO 14064-3 \/ AA1000AS as the assurance path.\"}},{\"@type\":\"Question\",\"name\":\"We are SET100 but not SET50 \u2014 when do we start?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Your first mandatory period is FY2028 (disclosed in 2029) \u2014 but the right time to run your IFRS S2 gap analysis and stand up your GHG data collection is during 2026, so your first report is built on a full year of good data rather than a scramble.\"}},{\"@type\":\"Question\",\"name\":\"Why does the English edition matter for a climate disclosure?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Because the same disclosure is scored by FTSE Russell from your public English-language reporting. A climate disclosure that is complete in Thai but thin or loosely translated in English satisfies the SEC yet under-serves the score. 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SET50 companies must file their first mandatory TSRS S2 climate disclosure for financial year 2027 \u2014 inside the [&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":"SET50 First Mandatory Climate Disclosure FY2027 | Othello","rank_math_description":"SET50's first mandatory TSRS S2 climate disclosure covers FY2026, filed in the 56-1 One Report around March 2027. 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