{"id":33898,"date":"2026-10-09T02:17:06","date_gmt":"2026-10-09T02:17:06","guid":{"rendered":"https:\/\/www.othellointernational.com\/ifrs-issb-map-thailand-2027-snapshot\/"},"modified":"2026-10-09T02:18:29","modified_gmt":"2026-10-09T02:18:29","slug":"ifrs-issb-map-thailand-2027-snapshot","status":"publish","type":"post","link":"https:\/\/www.othellointernational.com\/th\/ifrs-issb-map-thailand-2027-snapshot\/","title":{"rendered":"IFRS\u2019s New ISSB Map Puts Thailand in 2027. Its Thailand Snapshot Still Says 2026"},"content":{"rendered":"<style>\n.obg{--r:#ED4036;--r1:#FF5046;--gold:#e0a93a;--ok:#3ddc84;--w:#fff;--w1:rgba(255,255,255,.85);--w2:rgba(255,255,255,.60);--w3:rgba(255,255,255,.42);--gl:rgba(255,255,255,.10);--card:linear-gradient(168deg,rgba(255,255,255,.055),rgba(255,255,255,.015));font-family:'Poppins',-apple-system,BlinkMacSystemFont,sans-serif;-webkit-box-sizing:border-box;box-sizing:border-box}\n.obg *,.obg *::before,.obg *::after{box-sizing:border-box}\n.obg{position:relative;margin:30px 0;border-radius:16px}\n.obg-lb{font-family:'Poppins',sans-serif;font-size:11px;letter-spacing:.15em;text-transform:uppercase;color:var(--r1);font-weight:700;display:flex;align-items:center;gap:9px;margin-bottom:15px}\n.obg-lb::before{content:\"\";width:22px;height:2px;background:var(--r);border-radius:2px}\n\/* TOC \/ what's covered *\/\n.obg-toc{background:var(--card);border:1px solid var(--gl);border-radius:16px;padding:24px 26px}\n.obg-toc 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*\/\n.obg-band{background:linear-gradient(150deg,rgba(237,64,54,.13),rgba(255,255,255,.02));border:1px solid rgba(237,64,54,.3);border-radius:16px;padding:26px 30px;position:relative;overflow:hidden}\n.obg-band::before{content:\"\";position:absolute;top:0;left:0;width:100%;height:3px;background:linear-gradient(90deg,var(--r),var(--gold))}\n.obg-band h4{font-family:'Fraunces',Georgia,serif;font-size:21px;font-weight:600;color:var(--w);margin:0 0 8px;line-height:1.2}\n.obg-band p{font-size:14.5px;color:var(--w1);line-height:1.6;margin:0 0 16px}\n.obg-cta{display:inline-flex;align-items:center;gap:9px;background:var(--r);color:#fff!important;text-decoration:none;font-family:'Poppins',sans-serif;font-size:13px;font-weight:600;letter-spacing:.04em;padding:12px 22px;border-radius:8px;transition:all .3s}\n.obg-cta:hover{background:var(--r1);transform:translateY(-2px);box-shadow:0 12px 30px -8px rgba(237,64,54,.5)}\n.obg-cta::after{content:\"\\2192\";transition:transform .3s}\n.obg-cta:hover::after{transform:translateX(4px)}\n\/* fact \/ at-a-glance grid *\/\n.obg-facts{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:13px}\n.obg-fact{background:var(--card);border:1px solid var(--gl);border-radius:13px;padding:20px 20px}\n.obg-fact .obg-fh{font-family:'Poppins',sans-serif;font-size:10px;letter-spacing:.1em;text-transform:uppercase;color:var(--r1);font-weight:700;margin-bottom:9px}\n.obg-fact p{font-size:13.5px;color:var(--w1);line-height:1.55;margin:0}\n.obg-fact p b{color:var(--w)}\n\/* fix legacy light-theme related-reading box -> dark brand (inline styles beaten with !important) *\/\n.oth-related,.oth-related-reading{background:linear-gradient(168deg,rgba(255,255,255,.055),rgba(255,255,255,.015))!important;border:1px solid rgba(255,255,255,.1)!important;border-left:3px solid #ED4036!important;border-radius:14px!important;color:rgba(255,255,255,.85)!important}\n.oth-related p,.oth-related-reading p,.oth-related strong,.oth-related-reading strong,.oth-related b,.oth-related-reading b{color:#fff!important}\n.oth-related a,.oth-related-reading a{color:#FF5046!important}\n.oth-related li,.oth-related-reading li,.oth-related span,.oth-related-reading span{color:rgba(255,255,255,.85)!important}\n@media(max-width:640px){\n  .obg-toc ol{grid-template-columns:1fr}\n  .obg-quote p{font-size:19px}\n  .obg-band{padding:22px 20px}\n}\n<\/style>\n<p>At the IFRS Foundation\u2019s <strong>World Standard-setters Conference<\/strong> in London on <strong>28\u201329 September 2026<\/strong>, the Foundation\u2019s regulatory affairs team presented a one-page map of when ISSB-based disclosures take effect around the world. Thailand appears in the <strong>2027 reporting-year group<\/strong>, alongside Japan, South Korea and Indonesia. Malaysia and Singapore are two rows earlier, in 2025. The Philippines is in 2026.<\/p>\n\n<p>The map has Thailand right. The SEC\u2019s final roadmap makes SET50 companies apply IFRS S1 and S2 from <strong>FY2027<\/strong>, with the first reports filed in 2028. The problem is the IFRS Foundation\u2019s own <strong>Thailand jurisdictional snapshot<\/strong>, the document an overseas analyst finds when they click through for detail. It is still dated 12 June 2025 and still describes the 2024 consultation draft, which put SET50 a year earlier. This post sets out what the map shows, where the snapshot is out of date, and what that means for the English record of your ISSB position.<\/p>\n\n<!--OBG-G--><div class=\"obg obg-toc\"><div class=\"obg-lb\">What this guide covers<\/div><ol><li><a href=\"#what-the-ifrs-foundation-showed-in-london\">What the IFRS Foundation showed in London<\/a><\/li><li><a href=\"#where-thailand-sits-against-asean-peers\">Where Thailand sits against ASEAN peers<\/a><\/li><li><a href=\"#the-thailand-snapshot-still-describes-the-2024-draft\">The Thailand snapshot still describes the 2024 draft<\/a><\/li><li><a href=\"#singapore-s-scope-3-head-start\">Singapore\u2019s Scope 3 head start<\/a><\/li><li><a href=\"#passporting-and-the-as-issued-baseline\">Passporting and the \u201cas issued\u201d baseline<\/a><\/li><li><a href=\"#why-your-own-english-report-has-to-state-the-facts\">Why your own English report has to state the facts<\/a><\/li><li><a href=\"#where-the-evidence-runs-out\">Where the evidence runs out<\/a><\/li><li><a href=\"#what-set50-teams-should-do-now\">What SET50 teams should do now<\/a><\/li><\/ol><\/div><!--\/OBG-G-->\n\n<!--OBG-G--><div class=\"obg obg-stats\"><div class=\"obg-stat\"><div class=\"obg-sn\">2027<\/div><div class=\"obg-sl\">Thailand\u2019s group on the IFRS effective-date map, shown 28\u201329 September 2026<\/div><\/div><div class=\"obg-stat\"><div class=\"obg-sn\">45+<\/div><div class=\"obg-sl\">Jurisdictions the IFRS Foundation says are adopting or otherwise using ISSB Standards<\/div><\/div><div class=\"obg-stat\"><div class=\"obg-sn\">14<\/div><div class=\"obg-sl\">Jurisdictions still on \u201csnapshots\u201d, not finalised profiles. Thailand is one of them<\/div><\/div><div class=\"obg-stat\"><div class=\"obg-sn\">12 Jun 2025<\/div><div class=\"obg-sl\">Date on the live IFRS Thailand snapshot, which still shows SET50 starting FY2026<\/div><\/div><\/div><!--\/OBG-G-->\n\n<h2 id=\"what-the-ifrs-foundation-showed-in-london\">What the IFRS Foundation showed in London<\/h2>\n<p>The plenary session <em>Adoption of IFRS Sustainability Disclosure Standards<\/em> was presented by Jonathan Bravo, Director of Regulatory Affairs, Sue Lloyd, ISSB Vice-Chair, and Anna Hemmant, Regulatory Affairs Manager. The slides were published on ifrs.org on 1 October. They carry the standard disclaimer that the views are the presenters\u2019, not necessarily those of the Foundation or the ISSB.<\/p>\n\n<p>Slide 5, <em>\u201cWhen to expect ISSB-based disclosures by jurisdictional effective dates\u201d<\/em>, sorts jurisdictions into five rows: the 2025 reporting year, 2026, 2027, 2028 or later, and to be determined. The deck also reports <strong>22 jurisdictional profiles<\/strong>, which the Foundation produces only when an approach <em>\u201cis finalised and no longer subject to consultation\u201d<\/em>\u0e41\u0e25\u0e30 <strong>14 snapshots<\/strong>, described as information on <em>\u201cjurisdictions still deliberating their approaches.\u201d<\/em> Thailand, Indonesia, South Korea and China are among the snapshots.<\/p>\n\n<h2 id=\"where-thailand-sits-against-asean-peers\">Where Thailand sits against ASEAN peers<\/h2>\n<!--OBG-G--><div class=\"obg obg-tw\"><table class=\"obg-table\"><thead><tr><th><\/th><th class=\"hi\">Reporting-year group on the IFRS map<\/th><th class=\"\">Selected jurisdictions in the same row<\/th><\/tr><\/thead><tbody><tr><th>Malaysia<\/th><td class=\"hi\">2025<\/td><td class=\"\">Australia, EU, Hong Kong, Singapore, Sri Lanka, Pakistan<\/td><\/tr><tr><th>Singapore<\/th><td class=\"hi\">2025<\/td><td class=\"\">Same row as Malaysia<\/td><\/tr><tr><th>Philippines<\/th><td class=\"hi\">2026<\/td><td class=\"\">Brazil, Jordan, Qatar, Chinese Taipei<\/td><\/tr><tr><th>&lt;strong&gt;&nbsp;\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22&lt;\/strong&gt;<\/th><td class=\"hi\"><strong>2027<\/strong><\/td><td class=\"\"><strong>Japan, South Korea, Indonesia, Chile, Kenya, Ghana<\/strong><\/td><\/tr><tr><th>Vietnam<\/th><td class=\"hi\">Not on the map<\/td><td class=\"\">No ISSB roadmap published<\/td><\/tr><\/tbody><\/table><\/div><!--\/OBG-G-->\n\n<p style=\"font-size:13px;color:rgba(255,255,255,.55)\"><em>Source: IFRS Foundation, World Standard-setters Conference 2026, plenary slides \u201cAdoption of IFRS Sustainability Disclosure Standards\u201d, slide 5. Row placement read from the slide layout. Other jurisdictions omitted for space.<\/em><\/p>\n\n<p>For a Thai issuer competing for the same regional allocations, the map says two things. Thailand is not an outlier: it sits with Japan and South Korea, two of Asia\u2019s largest markets. But a fund comparing Thai and Malaysian or Singaporean companies is comparing a market where mandatory ISSB-based reports already exist with one where they arrive in 2028. We looked at the Malaysian side of this in <a href=\"\/th\/malaysia-defers-ghg-assurance-2028-thailand-set50-goes-first\/\">our post on Malaysia\u2019s assurance deferral<\/a>.<\/p>\n\n<h2 id=\"the-thailand-snapshot-still-describes-the-2024-draft\">The Thailand snapshot still describes the 2024 draft<\/h2>\n<p>Each country on the map links to a profile or snapshot. Thailand\u2019s snapshot, downloaded from ifrs.org on 9 October 2026, is marked <em>\u201cUpdated 12 June 2025\u201d<\/em> and gives the regulatory stage as <em>\u201cIn progress.\u201d<\/em> It says the SEC\u2019s consultation closed on 19 December 2024 and that the SEC <em>\u201cplans to conduct a further consultation.\u201d<\/em> It then lists the phase-in proposed in that consultation, which is not the one the SEC adopted.<\/p>\n\n<!--OBG-G--><div class=\"obg obg-tw\"><table class=\"obg-table\"><thead><tr><th><\/th><th class=\"\">IFRS snapshot (proposal, 2024 consultation)<\/th><th class=\"hi\">Final SEC roadmap (announced November 2025)<\/th><\/tr><\/thead><tbody><tr><th>SET50<\/th><td class=\"\">Reporting period 2026, disclose in 2027<\/td><td class=\"hi\"><strong>FY2027, file in 2028<\/strong><\/td><\/tr><tr><th>SET100<\/th><td class=\"\">Reporting period 2027, disclose in 2028<\/td><td class=\"hi\"><strong>FY2028, file in 2029<\/strong><\/td><\/tr><tr><th>All other SET companies<\/th><td class=\"\">Reporting period 2029, disclose in 2030<\/td><td class=\"hi\">FY2029, file in 2030<\/td><\/tr><tr><th>mai, REITs and funds<\/th><td class=\"\">Reporting period 2030, disclose in 2031<\/td><td class=\"hi\">FY2030, file in 2031<\/td><\/tr><\/tbody><\/table><\/div><!--\/OBG-G-->\n\n<p style=\"font-size:13px;color:rgba(255,255,255,.55)\"><em>Sources: IFRS Foundation, Jurisdictional Snapshot: Thailand, updated 12 June 2025; SEC Thailand roadmap (news 298\/2568) as restated on SET\u2019s Thailand ISSB Standards Information Hub, read 9 October 2026. Thai years 2570\u20132574 converted to 2027\u20132031.<\/em><\/p>\n\n<p>The final roadmap moved SET50 and SET100 back by one year each and left the later tiers unchanged. The transition reliefs in the snapshot (five years climate-first, five years without Scope 3, a separate filing date, and continued use of non-GHG Protocol methods) broadly match what the SEC adopted. The timing for the two largest tiers does not. The Foundation is open about this. The snapshot says:<\/p>\n\n<!--OBG-G--><div class=\"obg obg-quote\"><p>The final jurisdictional approach may differ from the preliminary summary provided herein.<\/p><cite>IFRS Foundation, Jurisdictional Snapshot: Thailand, updated 12 June 2025<\/cite><\/div><!--\/OBG-G-->\n\n<p>The detailed Thai rulebook is also still being written. The SEC\u2019s progress report on its strategic plan for the first quarter of 2569 says a consultant delivered a draft ISSB manual on 25 January 2026, which is being revised after further comment. The SEC, SET, the ESG Network and the Federation of Accounting Professions are still agreeing the data points that companies will file. In September 2026 SET published a Thai-language <em>Board Handbook for ISSB Standards Readiness<\/em>, which states that it is not an official document or an official translation.<\/p>\n\n<p>The map, prepared in September 2026, shows the 2027 date. The detailed document behind it still shows 2026. An analyst who reads only the snapshot will expect SET50 climate reports a year before they are due, and may read their absence in 2027 as a gap.<\/p>\n\n<h2 id=\"singapore-s-scope-3-head-start\">Singapore\u2019s Scope 3 head start<\/h2>\n<p>The sharpest regional contrast is Scope 3. Singapore\u2019s ACRA and SGX RegCo confirmed on 25 August 2025 that Straits Times Index constituents must report Scope 3 emissions <strong>from FY2026<\/strong>, while Scope 1 and 2 reporting has been mandatory for all listed companies since FY2025. Thailand\u2019s roadmap lets each tier omit Scope 3 for its first five years, so a SET50 company could report its first Scope 3 figure for FY2032.<\/p>\n\n<!--OBG-G--><div class=\"obg obg-facts\"><div class=\"obg-fact\"><div class=\"obg-fh\">Singapore, STI constituents<\/div><p>ISSB-based climate disclosures from FY2025, Scope 3 from <strong>\u0e1b\u0e35\u0e07\u0e1a\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19 2569<\/strong>. ACRA\u2019s consultation on the Singapore standards closes <strong>25 October 2026<\/strong> and proposes making only SFRS S2 mandatory.<\/p><\/div><div class=\"obg-fact\"><div class=\"obg-fh\">Singapore, assurance<\/div><p>External limited assurance of Scope 1 and 2 is <strong>deferred to FY2029<\/strong> for all listed companies. Assurance timing is not where Thai issuers trail.<\/p><\/div><div class=\"obg-fact\"><div class=\"obg-fh\">Malaysia, Group 1<\/div><p>Main Market companies with market capitalisation of RM2 billion or more apply IFRS S1 and S2 from <strong>1 January 2025<\/strong>, per the IFRS profile in the same deck.<\/p><\/div><div class=\"obg-fact\"><div class=\"obg-fh\">Thailand, SET50<\/div><p>IFRS S1 and S2 from <strong>FY2027<\/strong>, climate first, with Scope 3 optional for five years. Companies may waive the reliefs and apply the standards in full.<\/p><\/div><\/div><!--\/OBG-G-->\n\n<p>The relief is optional. The SET hub notes that a company can choose to disclose under the ISSB standards without using the transition period. For a SET50 company whose investors also hold Singapore STI names, publishing Scope 3 earlier than the roadmap requires is a commercial choice, not a compliance one. Our <a href=\"\/th\/carbon-footprint-scope-1-2-3-cfo-cfp\/\">guide to Scope 1, 2 and 3 under TGO CFO<\/a> covers where that data comes from.<\/p>\n\n<h2 id=\"passporting-and-the-as-issued-baseline\">Passporting and the \u201cas issued\u201d baseline<\/h2>\n<p>The second half of the session concerned <strong>ISSB passporting<\/strong>, which the slides describe as an option granted by regulators that <em>\u201callows foreign issuers or local subsidiaries of foreign entities to comply with local requirements by using the ISSB Standards as issued by the ISSB as the basis for reporting.\u201d<\/em> Japan and Hong Kong are given as examples already in place. The presenters\u2019 case is that diverging national versions risk turning a voluntary \u201calphabet soup\u201d into a regulatory one.<\/p>\n\n<!--OBG-G--><div class=\"obg obg-flow\"><div class=\"obg-step\"><div class=\"obg-snum\">1<\/div><div class=\"obg-sh\">One baseline<\/div><div class=\"obg-sp\">Report against IFRS S1 and S2 as issued by the ISSB, the version global investors compare.<\/div><\/div><div class=\"obg-step\"><div class=\"obg-snum\">2<\/div><div class=\"obg-sh\">Local additions<\/div><div class=\"obg-sp\">Add the jurisdiction\u2019s extra requirements as building blocks on top of the baseline.<\/div><\/div><div class=\"obg-step\"><div class=\"obg-snum\">3<\/div><div class=\"obg-sh\">Accepted abroad<\/div><div class=\"obg-sp\">Where a regulator permits passporting, the same report satisfies its local rules.<\/div><\/div><div class=\"obg-step\"><div class=\"obg-snum\">4<\/div><div class=\"obg-sh\">Comparable<\/div><div class=\"obg-sp\">Investors read one framework across markets instead of several national variants.<\/div><\/div><\/div><!--\/OBG-G-->\n\n<p>Thailand has not announced passporting. But the logic matters for any Thai group with a Singapore listing, a Hong Kong subsidiary or Japanese shareholders. The standards are issued in English and, as we noted in <a href=\"\/th\/ifrs-s1-s2-no-official-thai-text-thailand\/\">our post on the missing Thai text of IFRS S1 and S2<\/a>, there is no official Thai version. A report that maps cleanly to the \u201cas issued\u201d wording will travel more easily than one written only to the local reading.<\/p>\n\n<h2 id=\"why-your-own-english-report-has-to-state-the-facts\">Why your own English report has to state the facts<\/h2>\n<p>Before an overseas investor reads a Thai company\u2019s ISSB disclosures, they often check the regulatory regime in English summaries such as the IFRS snapshot. When that summary is out of date, the company\u2019s own English report is the best place to correct it. It should state, in plain terms, which roadmap tier the company belongs to, its first mandatory year, and which reliefs it is using. That sentence costs nothing, and it stops the reader filling the gap from a 2025 summary.<\/p>\n\n<p>The same English record is read by others. FTSE Russell scores from public disclosure without a questionnaire, and the six key research languages in its FAQ (v1.5, \u00a71.8) do not include Thai. SET\u2019s own Q&#038;A on the FTSE process recommends, but does not require, English disclosure because FTSE Russell assesses mainly from English. CDP does not score responses in Thai. None of this means the English edition decides a score. It means the English edition is the version a global analyst is most likely to read, so its accuracy is worth controlling. See <a href=\"\/th\/ftse-english-disclosure\/\">how FTSE Russell reads Thai disclosure<\/a> \u0e41\u0e25\u0e30 <a href=\"\/th\/tsrs-s1-s2-bilingual-disclosure\/\">our IFRS S1\/S2 bilingual disclosure service<\/a>.<\/p>\n\n<h2 id=\"where-the-evidence-runs-out\">Where the evidence runs out<\/h2>\n<ul>\n<li><strong>The map is a conference slide.<\/strong> It carries a disclaimer that the views are the presenters\u2019, and it gives no per-country footnotes. We read each country\u2019s row from the slide layout.<\/li>\n<li><strong>The snapshot may be updated at any time.<\/strong> It invites corrections to regulatoryaffairs@ifrs.org. We do not know why Thailand has not yet moved to a finalised profile, and we do not speculate.<\/li>\n<li><strong>We have no evidence that any investor has been misled<\/strong> by the snapshot. The risk we describe is plausible, not documented.<\/li>\n<li><strong>English is not a differentiator against Singapore or Malaysia.<\/strong> Their companies already report in English as a matter of course. For Thai issuers, accurate English disclosure is what brings them up to their regional peers. It does not put them ahead.<\/li>\n<li><strong>Timing is not quality.<\/strong> An earlier effective date says nothing about how good a jurisdiction\u2019s reports are. SET\u2019s published FTSE Russell data show Thai companies averaging 3.6 out of 5 in the 2025 round, up from 3.0.<\/li>\n<\/ul>\n\n<h2 id=\"what-set50-teams-should-do-now\">What SET50 teams should do now<\/h2>\n<!--OBG-G--><div class=\"obg obg-take\"><div class=\"obg-lb\">Key takeaways<\/div><ul><li><b>Quote the final roadmap, not the draft.<\/b> SET50 is FY2027, filing in 2028. SET100 is FY2028. Check every deck and investor FAQ for the old 2026 date.<\/li><li><b>State your ISSB position in English.<\/b> Name your tier, first mandatory year and the reliefs you use in the English One Report and on the IR site.<\/li><li><b>Decide on Scope 3 as a market choice.<\/b> Singapore STI peers report it from FY2026. The Thai relief is optional.<\/li><li><b>Write to the \u201cas issued\u201d wording.<\/b> Map disclosures to IFRS S1 and S2 paragraph references so they read across borders.<\/li><li><b>Build from one dataset.<\/b> Use the same <a href=\"\/th\/tgo-carbon-to-ftse-disclosure\/\">TGO carbon inventory behind your FTSE disclosure<\/a> for IFRS S2.<\/li><li><b>Keep Thai and English in step.<\/b> \u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23 <a href=\"\/th\/clause-mapped-bilingual-one-report\/\">clause-mapped bilingual One Report<\/a> keeps both editions on the same facts.<\/li><\/ul><\/div><!--\/OBG-G-->\n\n<!--OBG-G--><div class=\"obg obg-band\"><h4>Make your ISSB position clear in English<\/h4><p>Othello prepares IFRS S1\/S2 disclosures and English editions of the One Report under ISO 17100 Translate-Edit-Proofread, with the ESG advisory and TGO CFO carbon numbers behind them.<\/p><a class=\"obg-cta\" href=\"\/th\/set50-first-climate-disclosure\/\">Plan your first climate disclosure<\/a><\/div><!--\/OBG-G-->\n\n<p>The IFRS map shows a Thailand that is on schedule within its Asian group and two years behind its two closest ASEAN rivals. The year before FY2027 starts is the time to make sure your English record says so accurately. Read about <a href=\"\/th\/esg-translation-risk\/\">the risks in ESG translation<\/a>, see our <a href=\"\/th\/technical-translation\/\">technical translation for regulated filings<\/a>\u0e41\u0e25\u0e30 <a href=\"\/th\/esg-regulatory-tracker\/\">follow the dates on our regulatory tracker &rarr;<\/a><\/p>\n\n<p style=\"font-size:13px;color:rgba(255,255,255,.5)\"><em>Sources, read 9 October 2026: IFRS Foundation, <a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/events-and-conferences\/2026\/september\/wss-conference\/plenary-session-adoption-of-ifrs-sustainability-disclosure-standards.pdf\" rel=\"nofollow noopener\" target=\"_blank\">World Standard-setters Conference 2026, plenary slides \u201cAdoption of IFRS Sustainability Disclosure Standards\u201d<\/a> (slides 5, 7, 8, 11, 17\u201322, 39); IFRS Foundation, <a href=\"https:\/\/www.ifrs.org\/news-and-events\/calendar\/2026\/september\/world-standard-setters-conference-2026\/\" rel=\"nofollow noopener\" target=\"_blank\">conference calendar entry<\/a>; IFRS Foundation, <a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/publications\/sustainability-jurisdictions\/pdf-snapshots\/thailand-ifrs-snapshot.pdf\" rel=\"nofollow noopener\" target=\"_blank\">Jurisdictional Snapshot: Thailand<\/a>, updated 12 June 2025; SET, <a href=\"https:\/\/setsustainability.com\/libraries\/1612\/item\/issb-information-hub-Thailand-adoption-roadmap\" rel=\"nofollow noopener\" target=\"_blank\">Thailand ISSB Adoption Roadmap by the SEC<\/a>; ACRA and SGX RegCo, <a href=\"https:\/\/www.acra.gov.sg\/news-events\/news-announcements\/887\/\" rel=\"nofollow noopener\" target=\"_blank\">release of 25 August 2025<\/a>; ACRA, <a href=\"https:\/\/www.acra.gov.sg\/news-events\/news-announcements\/acra-launches-public-consultation-on-sustainability-disclosure-standards\/\" rel=\"nofollow noopener\" target=\"_blank\">public consultation on the Singapore Sustainability Disclosure Standards<\/a>, 27 July 2026; FTSE Russell ESG Scores and Indices FAQ v1.5 \u00a71.8; SET, Questions from Q&amp;A sessions, item 16; CDP Terms of Disclosure \u00a712.3; SET \u00d7 FTSE Russell 2025 round infographic; SEC, strategic-plan performance report Q1 2569; SET, Board Handbook for ISSB Standards Readiness, September 2569.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>At the IFRS World Standard-setters Conference on 28\u201329 September, the ISSB effective-date map put Thailand in the 2027 group, two rows behind Malaysia and Singapore. The IFRS Thailand snapshot still describes the 2024 draft, with SET50 a year earlier. What that means for your English disclosure.<\/p>","protected":false},"author":1,"featured_media":33899,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","_yoast_wpseo_focuskw":"","_yoast_wpseo_canonical":"","rank_math_title":"IFRS ISSB Map: Thailand in 2027, Snapshot Says 2026 | Othello","rank_math_description":"The IFRS ISSB adoption map puts Thailand in the 2027 group, behind Malaysia and Singapore, but its Thailand snapshot still shows SET50 from FY2026. What to fix.","rank_math_focus_keyword":"ISSB adoption Thailand","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":"","_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","rank_math_robots":["index","follow"]},"categories":[116],"tags":[],"class_list":["post-33898","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/www.othellointernational.com\/wp-content\/uploads\/2026\/10\/ifrs-issb-map-thailand-2027-snapshot-cover-hr.webp?fit=1200%2C630&ssl=1","_links":{"self":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/posts\/33898","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/types\/post"}],"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=33898"}],"version-history":[{"count":1,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/posts\/33898\/revisions"}],"predecessor-version":[{"id":33900,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/posts\/33898\/revisions\/33900"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/media\/33899"}],"wp:attachment":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/media?parent=33898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/categories?post=33898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/tags?post=33898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}