Thai SEC has Revised Thai ESG Regulations泰國證交會修訂泰國 ESG基金規章

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 ESG 基金(“泰國 ESG”)的規章，以擴大合資格資產的範圍，納入參與泰國證券交易所(“SET”) JUMP+ 計畫、且泰國上市公司公司治理報告(“CGR”)評分達 90 分或以上(或同等評級)之上市公司的股份。

The notification was approved by the Capital Market Supervisory Board and has been effective since 1 March 2026, with the aim to enhance the role of the Thai capital market in supporting listed companies committed to good governance while adhering to their growth plans, gain investors’ confidence, and improve the attractiveness of the Thai capital market long-term. The revision is also applicable to Thailand ESG Extra Funds (“Thai ESGX”).

該通告已獲資本市場監管委員會批准，並自 2026 年 3 月 1 日起生效，旨在強化泰國資本市場在支持致力於良好治理，同時堅持其增長計畫之上市公司方面的角色、贏得投資者信心，並提高泰國資本市場的長期吸引力。此項修訂亦適用於泰國 ESG 額外基金(“泰國 ESGX”)。

In this regard, the inclusion of companies participating in the JUMP+ Program as eligible investment assets represents a significant development, as it links investment criteria with measurable corporate governance standards and structured business growth plans. This is expected to incentivize listed companies to improve their governance practices, enhance transparency, and align their long-term strategies with sustainability objectives.

在這方面，將參與 JUMP+ 計畫的公司納入為合格投資資產，代表一項重大的進展，因為它將投資標準與可衡量的公司治理標準以及結構化的業務增長計畫聯繫起來。這預計將激勵上市公司改進其治理實務、增強透明度，並使其長期戰略與永續發展目標保持一致。

Mr. Anek Yu Yuen, Assistant Secretary-General of the SEC and Spokesperson, stated that the revision of the regulations is another important step in using capital market mechanisms to promote listed companies to conduct business with good governance, have a clear growth direction, and emphasize the disclosure of information and consistent communication with investors through Thai ESG, a mutual fund that focuses on investing in securities with sustainability characteristics and plays a significant role in supporting the stable and sustainable growth of the Thai capital market

SET助理秘書長兼發言人 Anek Yu Yuen 先生表示，規章的修訂是利用資本市場機制，促進上市公司以良好治理經營業務、具備明確增長方向，並強調透過泰國 ESG 進行資訊披露與投資者持續溝通的另一個重要步驟；泰國ESG 是一項專注於投資具備永續發展特性證券的共同基金，並在支持泰國資本市場穩定且永續的增長中發揮重要作用。

From now on, Thai ESG and Thai ESGX funds are permitted to invest in Thai securities or assets with sustainability (ESG) attributes, including the following:

(1) outstanding performance in Environment (E) or ESG.

(2) disclosed greenhouse gas emissions data and have passed verification.

(3) excellent corporate governance and have disclosed a Corporate Value Up Plan (CVUP).

(4) participate in the JUMP+ project and have a CGR score of 90 points or above.

·        Sustainability-themed debt instruments.

·        Sustainability-themed investment tokens.

·        Units of Infrastructure Funds and Real Estate Investment Trusts (“REITs”) that have outstanding performance in E or ESG.

從現在起，泰國ESG基金和泰國ESGX基金獲準投資於具有ESG屬性的泰國證券或資產，包括以下資產：

(1) 在環境 (E) 或 ESG 方面表現卓越。

(2) 已披露溫室氣體排放數據並通過查驗。

(3) 具備優異的公司治理，並披露了提升企業價值計畫 (CVUP)。

(4) 參與 JUMP+ 計畫且 CGR 評分達 90 分或以上。

·        永續發展類債務證券。

·        永續發展類投資型數位代幣。

·        在 E 或 ESG 方面表現卓越的基礎建設基金及不動產投資信託 (REIT) 受益單位。

The SEC is currently in the process of issuing the relevant implementing regulations, and the revised rules are expected to come into force in March 2026.

SEC目前正在制定相關的施行細則，修訂後的規則預計將於 2026 年 3 月生效。

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