World Bank2024-04-022024-04-022024-04-02https://hdl.handle.net/10986/41348The aim of this project was to understand current ESG (environmental, social and governance) disclosure practice among leading companies listed on the Thai Stock Exchange (SET). The project developed a checklist of the primary ESG indicators that Thai companies would be expected to disclose, based on the in China: Recommendations on Primary ESG indicators for similar exercises in other markets. The checklist was supplemented with additional indicators relevant to the Thai market and from the Securities and Exchange Commission Thailand’s One Report This paper presents the key findings of the disclosure assessment, an overview of global ESG-related policy, and recommendations on the steps that might be taken by regulators such as SEC Thailand to align ESG disclosure practices between Thai companies and between Thai companies and their regional and international The intention is that increased comparability will enhance domestic and international investors’ ability to integrate ESG data into their investment decisions and will encourage investment in Thai companies and in green and sustainable assets in requirements. Principles for Responsible Investment (PRI) report ESG Data peers. , and previously used by the World Bank Thailand.en-USCC BY-NC 3.0 IGOFINANCIAL INFRASTRUCTURE AND ACCESSDATA DEVELOPMENT AND CAPACITY BUILDINGENVIRONMENTAL POLICIES AND INSTITUTIONSReportWorld Bank10.1596/41348