TSRS S1 & S2 — Bilingual IFRS S1/S2 Climate Disclosure for Thailand | Othello

TSRS — the Thai Sustainability Reporting Standards — are Thailand’s sustainability-disclosure standards, adopted by reference to the ISSB’s IFRS S1 (general sustainability) and IFRS S2 (climate). They are disclosed inside the mandatory 56-1 One Report and are moving from a comply-or-explain basis to mandatory, starting with SET50 for financial year 2026.

SET50 companies first, for FY2026 (disclosed ~March 2027); SET100 for FY2027; the remaining SET and then mai in the following years. The first five years carry a “climate-first” relief (IFRS S2 plus only the climate-relevant parts of S1), with Scope 3 deferred and Scope 1 & 2 the early focus.

TSRS is disclosed in your Thai 56-1 One Report, but FTSE Russell and international investors score the English edition. TSRS/IFRS S2 language is precise — materiality, transition plan, scenario analysis, physical vs. transition risk each mean specific, scored things. If those terms are flattened or drift between your Thai and English editions, the disclosure that earns credit no longer matches the one you filed. Locking the terminology across both editions is its own discipline.

We build the disclosure to the S2 structure, ground the Scope 1 & 2 metrics in a TGO CFO-grade inventory, prepare it for limited assurance, and produce a terminology-locked English edition that reconciles clause for clause with your Thai filing — using a linguist-approved Thai↔English ESG glossary so nothing drifts between editions or reporting cycles.