Thailand's Securities and Exchange Commission has revised disclosure requirements for Sustainable and Responsible Investing Funds (SRI Funds), adding reporting on JUMP+ shareholdings and simplifying benchmark disclosures. The rules took effect on Nov. 1, 2026. They follow the March expansion of eligible assets for Thailand ESG Funds (Thai ESG) and Thailand ESG Extra Funds (Thai ESGX) to include qualifying shares under the Listed Company Value Creation Support Program (JUMP+ Program). Thai ESG and Thai ESGX funds investing in JUMP+ shares must disclose the proportion invested in those shares in the Sustainability Corner of their factsheets at least every six months. At the same frequency, disclosures must show investee companies' progress in implementing JUMP+ plans, presenting company numbers and investment proportions classified by implementation progress. Funds must also disclose, at least annually, the proportion of JUMP+ investee companies with which the asset management company (AMC) has engaged. SRI Funds must disclose performance and reference environmental, social and governance (ESG) benchmark information in the full prospectus and fund factsheet rather than the fund scheme. Removing the fund scheme requirement gives AMCs greater flexibility to change benchmarks in line with funds' sustainability objectives and developments in international standards, while reducing duplication.
Thailand Securities and Exchange Commission adopts JUMP+ investment disclosures and simplifies SRI Fund benchmark reporting
Thailand's Securities and Exchange Commission has revised Sustainable and Responsible Investing Fund disclosures, effective Nov. 1, 2026. Thailand ESG and Thailand ESG Extra funds holding JUMP+ shares must report investment proportions and companies' plan implementation progress at least every six months, and manager engagement at least annually. Performance and reference ESG benchmark information moves from fund schemes to full prospectuses and factsheets.