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.
TNFD publishes recommendations on management of nature-related risks and associated disclosures
On 18 September, the TNFD (Task Force on Nature-related Financial Disclosures) published 14 recommendations to help companies and financial institutions to (i) manage their nature-related dependencies, impacts, risks and opportunities and (ii) voluntarily disclose information on how these are managed.
ISSB announces membership of Transition Implementation Group
The ISSB (International Sustainability Standards Board) announced on 14 September 2023 that it had appointed 17 technical experts on sustainability and/or financial reporting as members of its Transition Implementation Group (TIG).
ISSB Sustainability Disclosure Standards: final versions of IFRS S1 and IFRS S2 issued
Explore the latest IFRS Sustainability Disclosure Standards, IFRS S1 and IFRS S2, addressing climate and sustainability-related financial disclosures. Understand key points, application timelines, and interoperability with other frameworks.
ISSB: publication of first IFRS Sustainability Disclosure Standards
On 26 June 2023, the International Sustainability Standards Board (ISSB) published the final versions of its first sustainability disclosure standards.
ISSB: call for feedback on the Board’s future work plan
On 4 May 2023, the International Sustainability Standards Board (ISSB) published a Request for Information
ISSB: publication of an exposure draft to enhance the international applicability of SASB standards
On 11 May 2023, the International Sustainability Standards Board (ISSB) published an exposure draft
Guide to the impact of the CSRD on non-EU groups and their EU subsidiaries
Mazars has just published a guide
ISSB: Board’s future work plan and the exposure draft on the international applicability of SASB standards
In April 2023, the ISSB’s discussions focused on:
First-time application of IFRS S1 and S2: creation of a Transition Implementation Group
At the end of April, the ISSB announced the creation of a Transition Implementation Group (TIG) on IFRS S1 and IFRS S2, which will discuss practical issues relating to implementation of the two standards.
ISSB: new transition relief for first-time publication of sustainability-related information under IFRS
On 4 April 2023, the International Sustainability Standards Board (ISSB) tentatively decided to introduce a new transition relief in the future IFRS S1 standard, General Requirements for Disclosure of Sustainability-related Financial Information.