In December 2025, the Thai Securities and Exchange Commission (“ SEC ”) has issued a notification revising the regulations governing Thailand ESG Funds (“ Thai ESG ”) to expand the scope of eligible assets to include shares of listed companies participating in the Stock Exchange of Thailand’s (“ SET ”) JUMP+ Program with a Corporate Governance Report of Thai Listed Companies (“ CGR ”) score of 90 or above, or an equivalent rating. 泰國證券交易委員會(“ SEC ”)於 2025 年 12 月已發布一項通告，修訂管理泰國

On 2 December 2025, the Thai Cabinet approved the Climate Change Bill, which aims to establish a national climate change policy committee, collect carbon taxes, and treat carbon credits as transferable assets. The bill is proposed by the Natural Resources and Environment Ministry, and will be the master law on climate change. This Bill also elevates the 2007 climate-related regulations into a unified master legislation governing national climate governance. 泰國內閣於2025年12月2日批准《