. Industry Overview Overall economic activities in the first quarter of 2020 contracted from the prior last year. The Coronavirus disease 2019 (COVID-19) pandemic is continuing to evolve, resulting in an

relationship between the asset and upstream and downstream ecosystems as climate shifts continue to evolve. Sector Criteria are determined through a multi-stakeholder engagement process, including Technical and

take-up and application of the Code. It expects the content of the Code to evolve over time to reflect developments in good stewardship practice, the structure and operation of the market, and the

between business, nature and society needs to be rebalanced. Over the course of the next decade, businesses will need to evolve, establishing new operating models that strengthen the resilience of people

Disclosure Standards that will be the international framework to harmonize and regulate sustainability-related disclosures. The TCFD Recommendations will evolve into the proposed IFRS S2 Climate-related

revise investment strategy as targets are met and climate risks exposures and best practices emerge/evolve. Update the climate action plan on a regular basis, demonstrating where progress is made and

THAILAND CORPORATE ESG DISCLOSURE LISTED COMPANIES AND RECOMMENDATIONS FOR POLICY DEVELOPMENT Prepared by Robert Black, Dr Rory Sullivan, Ella Harvey and Chup Priovashini (Chronos Sustainability) May 2022 THAILAND CORPORATE ESG DISCLOSURE Contents Foreword from SEC Thailand ..................................................................................................................... 3 Foreword from World Bank ...................................................................................

and investors to the table, but evolve over time as methods and reporting practices improve. For example, criteria that involve project-specific impact assessments, although the most rigorous, are

change, but believes that by moving climate-related issues into mainstream annual financial filings, practices and techniques will evolve more rapidly.” • Disclosure should be provided in the mainstream

evolve over time and are subject to change. Where a sustainability assessment is identified as including elements which track environmental, social or governance (ESG) objectives, CS is, wholly or in part