This brief highlights lessons from Thailand’s experience of preparing to adopt the International Sustainability Standards Board (ISSB) Standards for sustainability-related financial disclosures.
The brief emphasizes the value of a phased approach, early market consultation, and capacity building. It notes the need for a deep understanding of local conditions and the development of a comprehensive supporting ecosystem. The brief suggests that greater regional collaboration and knowledge sharing can accelerate implementation of ISSB standards and give emerging markets a stronger voice in the evolution of global reporting standards.