The Securities and Exchange Commission, Thailand has opened a public consultation on draft regulatory amendments and related documents to enhance sustainability-related disclosures by listed companies in Thailand and align requirements with the International Sustainability Standards Board (ISSB) Standards. The proposals follow the earlier public hearing on the Thailand Sustainability Disclosure Roadmap and were approved as proposed by the Capital Market Supervisory Board. The draft package aims to align disclosures with the global baseline while reducing burden and improving consistency for issuers currently reporting under different international standards and frameworks. Key elements cover scope, the effective timeline, disclosure of greenhouse gas (GHG) emissions and limited assurance, and transition reliefs. The consultation closes on 22 October 2025.