Reference
·Primary source
Bank of Thailand Sustainable Finance Taxonomy v2 Effective Q1 2026
Mitigation, adaptation, biodiversity, social finance scope
The Bank of Thailand Sustainable Finance Working Group Phase 2 Framework, effective Q1 2026, expands the December 2023 Phase 1 taxonomy (energy and transport) into mitigation, adaptation, biodiversity and social finance. The framework uses a three-tier classification (green, amber transition, red) and aligns with the ASEAN Taxonomy and the EU Taxonomy on substantial-contribution thresholds. Thai banks and corporate issuers can now structure green bonds, transition bonds and sustainability-linked loans against audit-grade definitions rather than ad-hoc framework documents. The taxonomy is the regulatory floor on which the SEC ESG Fund Reporting Framework effective Q3 2026 sits.
Figure in context
The Bank of Thailand Sustainable Finance Working Group Phase 2 Framework, effective Q1 2026, expands the December 2023 Phase 1 taxonomy (energy and transport) into mitigation, adaptation, biodiversity and social finance. The framework uses a three-tier classification (green, amber transition, red) and aligns with the ASEAN Taxonomy and the EU Taxonomy on substantial-contribution thresholds. Thai banks and corporate issuers can now structure green bonds, transition bonds and sustainability-linked loans against audit-grade definitions rather than ad-hoc framework documents. The taxonomy is the regulatory floor on which the SEC ESG Fund Reporting Framework effective Q3 2026 sits.
The Bank of Thailand Sustainable Finance Working Group Phase 2 Framework, effective Q1 2026, expands the December 2023 Phase 1 taxonomy (energy and transport) into mitigation, adaptation, biodiversity and social finance. The framework uses a three-tier classification (green, amber transition, red) and aligns with the ASEAN Taxonomy and the EU Taxonomy on substantial-contribution thresholds. Thai banks and corporate issuers can now structure green bonds, transition bonds and sustainability-linked loans against audit-grade definitions rather than ad-hoc framework documents. The taxonomy is the regulatory floor on which the SEC ESG Fund Reporting Framework effective Q3 2026 sits.
Time scope
Effective Q1 2026
Source basis
Primary source
Interpretation notes
What this tells you
The Bank of Thailand Sustainable Finance Working Group Phase 2 Framework, effective Q1 2026, expands the December 2023 Phase 1 taxonomy (energy and transport) into mitigation, adaptation, biodiversity and social finance. The framework uses a three-tier classification (green, amber transition, red) and aligns with the ASEAN Taxonomy and the EU Taxonomy on substantial-contribution thresholds. Thai banks and corporate issuers can now structure green bonds, transition bonds and sustainability-linked loans against audit-grade definitions rather than ad-hoc framework documents. The taxonomy is the regulatory floor on which the SEC ESG Fund Reporting Framework effective Q3 2026 sits.
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