31 December 2025
Governance and Economic

IFRS S1 and IFRS S2 Sustainability Disclosure Knowledge Development Program for the Board of Directors or the Audit Committee

The directors received training on ESG and climate change trends, the IFRS S1 and IFRS S2 sustainability disclosure standards, and developments in Thailand’s climate-related laws and mechanisms, such as Carbon Tax, ETS, Carbon Credit, and Thailand Taxonomy. The program emphasized the Board’s role in overseeing Governance, Strategy, Risk Management, and Metrics & Targets, as well as assessing the financial impacts of Climate-related Risks and Opportunities, to prepare for future sustainability disclosure requirements under international standards and regulatory requirements.

Benefits from the Program

  • 100% of the Audit Committee members participated in the knowledge development program
  • Board training increased by 1 hour per director per year.
  • The number of directors with ESG/Climate knowledge increased by 3, representing 25% of the Board.
  • ESG/Climate matters were reported to and considered by the Board at least once a year.