Sustainability Section - Doing Business
You will find here a series of summaries providing an overview of useful sustainability regulations, processes and sustainability issues for Doing Business in Thailand.
Deep dive into the first “Omnibus” on sustainability: focus on proposed changes to the CSRD and EU Taxonom
The first Omnibus proposals are a starting point for a long legislative process that could mark a significant shift in corporate sustainability reporting, introducing new thresholds, timelines and standards that will impact businesses across sectors.
Jurisdictional consultations on adoption of ISSB Standards
The latest developments in the worldwide adoption of IFRS Sustainability Disclosure Standards (IFRS SDS)
ISSB update – February 2025 meeting
The ISSB’s February 2025 update is available with the latest updates on its two ongoing research projects, Biodiversity, Ecosystems & Ecosystem services, and Human Capital.
ISSB update January 2025 – Proposed amendments to IFRS S2
At the International Sustainability Standards Board (ISSB) January 2025 meeting, the Board tentatively approved the following proposed amendments to IFRS S2 Climate-related Disclosures.
EC publishes a “Competitiveness Compass” for the EU including simplification of sustainability reporting requirements
On 29 January 2025, the EC presented the EU “Competitiveness Compass”, its roadmap for the next five years.
IBC support for adoption of ISSB Standards
The Growth and Emerging Markets Committee (GEM) of the International Organization of Securities Commissions (IOSCO) has created a new network supporting the adoption of ISSB standards.
Jurisdictional consultations on adoption of ISSB standards
The latest news with respect to the jurisdictional consultations on the adoption of a regulatory framework for sustainability reporting based on the ISSB standards
Draft update of the Due Process Handbook
In December, the Trustees of the IFRS Foundation published a draft update of the Due Process Handbook (which sets out the policies and procedures to be followed by the Foundation’s standard-setting bodies) to take account of the creation of the International Sustainability Standards Board (ISSB) in 2021.
Updates to the SASB Standards XBRL Taxonomy
The ISSB (International Sustainability Standards Board) has issued an updated version of the SASB (Sustainability Accounting Standards Board) Standards digital Taxonomy, reflecting changes to disclosure requirements from recent amendments to the SASB Standards.
Updates on jurisdictional adoption of sustainability reporting
The latest developments in adoption of the IFRS Sustainability Disclosure Standards (SDS) around the world.