The Thailand Securities and Exchange Commission has issued best practice guidelines for listed companies to hold earnings calls as an additional channel for communicating business information and performance results, with the aim of strengthening disclosure standards, transparency and equal access to information in line with international practice. The guidelines position earnings calls as a forum for investors and other stakeholders to hear perspectives and clarifications directly from management alongside disclosures already made through financial statements and the Management Discussion and Analysis published via the Stock Exchange of Thailand. They address topics including blackout periods, scheduling, advance notice of the call, meeting format, appropriate scope of content, and requirements to record and disseminate information for stakeholders who cannot attend the live session.
Thailand Securities & Exchange Commission 2025-12-24
Thailand Securities and Exchange Commission issues best practice guidelines for listed companies’ earnings calls
The Thailand Securities and Exchange Commission has issued best practice guidelines for listed companies to conduct earnings calls, enhancing disclosure standards and transparency. These guidelines cover blackout periods, scheduling, meeting format, and recording requirements to ensure equal access to information. Earnings calls are positioned as a platform for direct communication from management to investors and stakeholders.