Reference
·Primary source
SEC ESG Fund Reporting Framework and Anti-Greenwash Naming Rules
Effective Q3 2026 across all Thai-domiciled mutual funds
The Thailand Securities and Exchange Commission notification effective Q3 2026 requires all Thai-domiciled mutual funds to disclose ESG-alignment scoring against the BoT Sustainable Finance Taxonomy v2 and prohibits greenwash naming: a fund cannot call itself an ESG, green, sustainability or impact fund without crossing a hard scoring floor and securing an annual third-party assurance. Compliance cost is estimated at 25 to 60 basis-points of fund expense ratio (taxonomy alignment scoring, third-party assurance, IRIS+ reporting). The framework drives a one-off retail-flow rotation event in 2026 to 2027 as non-credentialed funds rebrand or merge and credentialled funds (KAsset K-CHANGE, SCB SCBESG, KTAM ESG series) capture rotating AUM.
Figure in context
The Thailand Securities and Exchange Commission notification effective Q3 2026 requires all Thai-domiciled mutual funds to disclose ESG-alignment scoring against the BoT Sustainable Finance Taxonomy v2 and prohibits greenwash naming: a fund cannot call itself an ESG, green, sustainability or impact fund without crossing a hard scoring floor and securing an annual third-party assurance. Compliance cost is estimated at 25 to 60 basis-points of fund expense ratio (taxonomy alignment scoring, third-party assurance, IRIS+ reporting). The framework drives a one-off retail-flow rotation event in 2026 to 2027 as non-credentialed funds rebrand or merge and credentialled funds (KAsset K-CHANGE, SCB SCBESG, KTAM ESG series) capture rotating AUM.
The Thailand Securities and Exchange Commission notification effective Q3 2026 requires all Thai-domiciled mutual funds to disclose ESG-alignment scoring against the BoT Sustainable Finance Taxonomy v2 and prohibits greenwash naming: a fund cannot call itself an ESG, green, sustainability or impact fund without crossing a hard scoring floor and securing an annual third-party assurance. Compliance cost is estimated at 25 to 60 basis-points of fund expense ratio (taxonomy alignment scoring, third-party assurance, IRIS+ reporting). The framework drives a one-off retail-flow rotation event in 2026 to 2027 as non-credentialed funds rebrand or merge and credentialled funds (KAsset K-CHANGE, SCB SCBESG, KTAM ESG series) capture rotating AUM.
Time scope
Effective Q3 2026
Source basis
Primary source
Interpretation notes
What this tells you
The Thailand Securities and Exchange Commission notification effective Q3 2026 requires all Thai-domiciled mutual funds to disclose ESG-alignment scoring against the BoT Sustainable Finance Taxonomy v2 and prohibits greenwash naming: a fund cannot call itself an ESG, green, sustainability or impact fund without crossing a hard scoring floor and securing an annual third-party assurance. Compliance cost is estimated at 25 to 60 basis-points of fund expense ratio (taxonomy alignment scoring, third-party assurance, IRIS+ reporting). The framework drives a one-off retail-flow rotation event in 2026 to 2027 as non-credentialed funds rebrand or merge and credentialled funds (KAsset K-CHANGE, SCB SCBESG, KTAM ESG series) capture rotating AUM.
What not to do with it
Use the linked report for interpretation and keep basis differences explicit.
Related figures
Adjacent numbers that add context without drowning the value.
Thailand Impact-Investing AUM Trajectory
Insight derivation from GIIN APAC 2025, KKR Global Impact II, Bain Capital Double Impact III, BlueOrchard Asia Impact, KAsset, SCBAM, GPF, IMARC SEA
Thailand B Corp Certified Cohort Scaling
B Lab Global Directory Thailand, AIIN Thailand Chapter Pipeline Report 2026, Yindii Impact Report 2025
Thai Sustainability-Linked Loan Stock at Five Largest Banks
KBank Sustainable Finance Report 2025, SCB X Sustainability Report 2025, KrungThai Sustainable Finance Framework, BoT Sustainable Finance Taxonomy v2
Bank of Thailand Sustainable Finance Taxonomy v2 Effective Q1 2026
Bank of Thailand Sustainable Finance Working Group Framework Phase 2
Government Pension Fund ESG-Aligned Mandate
Government Pension Fund Thailand ESG Investment Policy Statement 2026
Foreign Impact LP Thailand Allocations 2025-2027
KKR Global Impact II Investor Update, Bain Capital Double Impact III Asia, BlueOrchard Asia Impact Thailand Pipeline, AIIN Thailand Chapter Report 2026, GIIN APAC 2025
Report context
Atlas actors in this figure's reports
Profiles covered in the report that cite this number.