Thailand Securities and Exchange Commission (SEC) has advanced amendments to its regulatory framework to accommodate the issuance and offering of Transition Bonds and bonds financing amber activities under the Thailand Taxonomy (Thailand Amber Bonds), alongside changes intended to strengthen disclosure requirements for sustainability-related debt instruments. The proposed requirements would give issuers additional fundraising options for investments in transition projects or taxonomy-aligned amber activities, while expanding investment options in the capital market with an “appropriate level of investor protection”. The SEC also proposes to enhance the clarity and consistency of disclosure requirements across all categories of sustainability-related debt instruments to strengthen their credibility. Following approval by the Capital Market Supervisory Board of the SEC’s proposed amendments at its 31 March 2026 meeting, the SEC will conduct a public hearing to gather comments from stakeholders, interested parties, and the general public.
Thailand Securities & Exchange Commission 2026-04-08
Thailand Securities and Exchange Commission to consult on rules enabling Transition Bonds and Thailand Amber Bonds under the Thailand Taxonomy
The Thailand Securities and Exchange Commission has advanced amendments to its regulatory framework to enable issuance and offering of Transition Bonds and Thailand Taxonomy-aligned amber bonds, while strengthening disclosure requirements for sustainability-related debt instruments. The measures aim to broaden fundraising and investment options for transition and amber activities with appropriate investor protection and to enhance clarity and consistency of disclosures across sustainability-related debt categories.