FAQ: Common Questions About ESG Answered by ESG Project Advisors

In 2026, ESG is no longer merely about corporate image—it has become a critical factor for business opportunities and organizational survival. Investors, financial institutions, customers, and global partners increasingly use ESG as a key decision-making criterion. Organizations without clear ESG policies or transparent data may lose access to funding, be excluded from supply chains, or face reduced competitiveness. Moreover, sustainability regulations and standards are becoming more stringent, exposing unprepared organizations to higher costs and risks. Therefore, in 2026, ESG serves as a strategic tool that creates opportunities, mitigates risks, and enables organizations to achieve stable and sustainable long-term growth.

 FAQ: Common Questions on ESG and Thailand’s 2026 Sustainability Policies

1) What is ESG, and why is it important in 2026?

ESG is a business framework that takes into account environmental, social, and governance factors. In 2026, ESG has become increasingly important as it is closely linked to disclosure requirements, risk assessments, and the decision-making processes of investors, customers, and business partners in a more tangible way. As a result, every business must place greater emphasis on each of these dimensions. 

2) Will ESG increasingly become integrated into supply chains across various industries? 

Large organizations are beginning to set specific requirements for their suppliers, such as supplier codes of conduct, human rights standards, labor safety practices, and carbon data for products or services, as part of their selection criteria. Although Thai regulations may not impose the same level of mandatory requirements across all industries, growing commercial pressure is driving this trend forward.

3) Do non-listed companies need to implement ESG?

Although they may not be directly mandated, non-listed companies that serve as suppliers to large organizations or operate within supply chains are often required to provide ESG information for selection and risk assessment purposes. Therefore, they should begin preparing their ESG systems from 2026 onward to ensure readiness in providing such information to business partners and to capture new market opportunities available to well-prepared businesses.

4) In 2026, is ESG still just about corporate image, and will consumers see it as merely a marketing tactic? 

The perspective has shifted. In 2026, ESG is no longer just about image it is about business opportunity and survival, as it directly impacts access to funding, investor confidence, and long-term trade opportunities.

5) Can business and financial opportunities truly increase as a result? 

In the Thai capital market, sustainable investment has been continuously promoted through sustainability-related tools and initiatives of the Stock Exchange of Thailand. Strengthening ESG disclosure and systems makes companies with well-established practices appear more credible in the eyes of investors, thereby increasing their opportunities to access funding. Therefore, ESG remains important even for non-listed companies. 

• Because international assessment standards often extend their impact to business partners and supply chains.
• Large companies will increasingly request verifiable ESG data for evaluation and supplier selection purposes. 
• Businesses that are well-prepared with ESG data and policies will gain a stronger competitive advantage in the B2B market.

6) How will ESG in Thailand in 2026 be a ‘game changer’? What key aspects should be considered in the Thai context? 

In 2026, many organizations will begin to realize that ESG is no longer merely a CSR initiative or a matter of corporate image. Instead, it has become a structured system closely linked to disclosure requirements, access to funding, customer confidence, and supply chain conditions in a tangible way. This is particularly relevant for listed companies, suppliers to large corporations, and businesses aiming to enter the capital market or expand internationally. In the near future, ESG is expected to extend across a broader range of industries. 

An important aspect in the Thai context is that several policies and mechanisms are becoming clearer and more interconnected. For example, sustainability disclosure through the 56-1 One Report, the ongoing transition of ESG assessments toward international standards, and the direction of enhancing disclosure requirements to align with ISSB standards (IFRS S1/S2) in the near future. 

7) Is the SET ESG Ratings system transitioning to FTSE Russell ESG Scores in 2026?

Ms. Siriporn Sa-ngobtham Jangtrakul, Secretary-General of the Thai Investors Association,has made an interesting statement that a key ‘capital market policy’ is the elevation of Thailand’s ESG assessment system to align with international standards. The Stock Exchange of Thailand has indicated that 2025 (B.E. 2568) will be the final year in which it issues the SET ESG Ratings, and from 2026 (B.E. 2569) onward, the assessment framework will increasingly transition to FTSE Russell ESG Scores. 

Practical Recommendations for Preparing  ESG in 2026 to Deliver Real Impact.

You can use an initial checklist to assess which areas your business should prioritize and identify aspects that need further development to ensure a more comprehensive and effective ESG implementation.

Step 1: Clearly Define Your ESG Governance Goals. 

• • Appoint a clearly defined ESG responsible person or working committee.
  • Define the roles of the board of directors and executives in overseeing ESG governance.
  • Set clear timelines, establish reporting cycles, and define approval processes before disclosure. 

Step 2: Conduct a Practical and Actionable Materiality Assessment.

• • Identify ESG issues that genuinely impact the business, focusing on truly material topics to ensure a clearer and more defined scope.
  • Link ESG topics to organizational risks, opportunities, and overall strategy. Disclosure practices should be aligned with business direction and provide meaningful benefits to data users across all relevant dimensions in a comprehensive manner.  

Step 3: Establish a System for Collecting Carbon and Other Resource Usage Data. 

• • To ensure comprehensive data collection and facilitate easy tracking across all operations, including energy, water, waste, travel, logistics, and other related activities. 
  • Clearly define the verification status and the verification plan.  

Step 4: Develop a Measurable Action Plan.

Ensure that performance measurement is clear, transparent, and aligned with recognized standards for verification, so that data derived from the action plan remains credible.Prioritize projects that genuinely ‘reduce costs and mitigate risks,’ such as energy efficiency initiatives and waste reduction programs.

Step 5: Prepare Transparent Communication to Avoid Greenwashing Risks.

Communicate in a complete, comprehensive, and focused manner across all relevant dimensions, while keeping the message concise and easy to understand. 

These five steps serve as an initial guideline and checklist to help assess which areas your business should prioritize and which aspects need further development to ensure comprehensive ESG implementation.

ESG Strategy Consulting Services. 

If you are looking for a consultant who can provide close guidance and collaborate in strategic planning through proven techniques and deep advisory experience—integrating all dimensions of sustainability in alignment with your organization’s policies, strategies, and core values—you can connect with our team of experts immediately to explore service details and receive an initial consultation. We are ready to support you at any time. 

Our Services

1. ESG Strategy & Roadmap
2. Sustainability Report
3. ESG Baseline / Gap Analysis
4. ESG Dashboard & Data

Contact Us 

• Facebook : FDI Group – Business Consulting
• @fdigroup
• Phone : 02-642-6866, 02-642-6869, 02-642-6895
• E-mail : infojob@fdi.co.th
• Website : www.fdi.co.th