SEC seeks public comments on draft regulations to support transition bonds and Thailand amber bonds to expand sustainability-related debt instrument options - มิติหุ้น | ชี้ชัดทุกการลงทุน
Mitihoom – Bangkok, 22 July 2026 – The Securities and Exchange Commission (SEC) is seeking public comments on proposed amendments to draft regulations on the issuance and offering of transition bonds and Thailand amber bonds, as well as amendments to the ESG bond regulations to enhance disclosure standards and expand options for investment and fundraising through new types of debt instruments, thereby promoting climate and environmental transition in line with international standards.
The SEC recognizes the importance of transition finance and therefore aims to support the development of transition-related fundraising products in the Thai capital market under an approach that is aligned with international standards, as well as the country’s sustainability and climate change goals, while also expanding investment options. The SEC has proposed amendments to the regulations to support the issuance and offering of two types of debt instruments, as follows:
(1) Transition bonds: Debt instruments whose proceeds are designated for investment in projects aligned with an issuer’s transition strategy or transition plan, with reference to internationally recognized transition bond standards.
(2) Thailand amber bonds: Debt instruments whose proceeds are designated for investment in “amber” activities, as defined under the Thailand Taxonomy, and which reference internationally recognized green bond or sustainability bond standards.
In addition, the SEC has also proposed amendments to the disclosure requirements for all types of ESG bonds to enhance the transparency and credibility of such instruments.
In this regard, the SEC conducted a public hearing on the proposed approach during April–May 2026. Most respondents agreed with the proposed approach and provided additional recommendations. The SEC has taken the comments and recommendations received into account in preparing the seven related draft notifications, which are now open for public comments. The key points are as follows:
(1) Amendments to the regulations to support the issuance and offering of transition bonds and Thailand amber bonds, covering the prescribed characteristics of the instruments, pre-offering disclosure requirements in accordance with the components of the applicable standards, and post-offering disclosure requirements, including reporting on the progress of the use of proceeds and project details at least once a year until the proceeds have been fully allocated, as well as reporting any events that have a material impact on the project when such events occur until the instruments reach maturity.
(2) Amendments to the regulations to enhance disclosure standards to ensure clarity and consistency across all sustainability-related debt instruments and to strengthen the credibility of such instruments, including green bonds, social bonds, sustainability bonds, and sustainability-linked bonds (SLB).
The consultation paper is available on the SEC website at https://www.sec.or.th/EN/Pages/PB_Detail.aspx?SECID=1191 and on the Legal Hub at https://law.go.th/listeningDetail?survey_id=NzcyNERHQV9MQVdfRlJPTlRFTkQ=. Stakeholders and interested parties are invited to submit comments through these websites or by email to [email protected]. The public hearing ends on 21 August 2026.
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