Thailand’s Securities and Exchange Commission has issued a notification revising the rules for Thailand ESG Funds (Thai ESG) and Thailand ESG Extra Funds (Thai ESGX), expanding the investment universe to include shares of listed companies participating in the Stock Exchange of Thailand’s (SET) JUMP+ Program with a Corporate Governance Report of Thai Listed Companies (CGR) score of at least 90 or an equivalent rating. The amended rules took effect from 1 March 2026 following publication in the Royal Gazette. The change follows principles approved by the Capital Market Supervisory Board in December 2025, under which qualifying JUMP+ shares are designated as sustainability securities eligible for Thai ESG investment. The revised framework allows Thai ESG and Thai ESGX to invest in Thai securities or assets with sustainability attributes, including sustainability-related shares listed on the SET or the Market for Alternative Investment (mai) that meet criteria covering strong environmental or ESG ratings, verified greenhouse gas emissions disclosure, excellent corporate governance with disclosure of a corporate value up plan (CVUP), and JUMP+ participation with a CGR score of 90 or above, as well as sustainability-themed bonds, sustainability-themed tokens, and units of infrastructure funds and real estate investment trusts (REITs) with strong environmental or ESG ratings. As of 27 February 2026, 77 Thai ESG funds (including Thai ESGX) managed by 19 asset management companies had aggregate net asset value of approximately THB 104,107 million, representing 252% growth compared with year end 2024.