SEC Thailand Updates SRI Fund Disclosure Rules for JUMP+ Equities
Thailand’s Securities and Exchange Commission announced a sweeping regulatory update on November 1, 2026, requiring sustainable and responsible investing funds to disclose detailed metrics regarding their holdings in companies participating in the JUMP+ corporate value-enhancement project, according to efin.finance.
Stricter Prospectus Rules for Sustainable Funds
Under the updated framework, funds classified under Thailand ESG and Thailand ESGX designations must incorporate a dedicated Sustainability Corner within their summary prospectus, or factsheet. This disclosure requires three distinct data points to give retail and institutional investors visibility into portfolio allocations.
Asset management companies must publish the exact proportion of capital deployed into JUMP+ equities. They must also outline the operational progress of target firms by categorizing portfolio companies according to their advancement along specific business plan milestones. Finally, asset managers are required to disclose the extent of their direct corporate engagement with these firms.
Regulatory Revisions Update Portfolio Reporting and Benchmark Disclosures
Portfolio asset weightings and operational milestones must be updated at least every six months. Meanwhile, metrics regarding asset management company engagement activities require annual public disclosures.
In addition to portfolio-specific reporting, the regulatory revisions alter how sustainability benchmark indices are communicated. Sustainable and responsible investing funds can now disclose their benchmark indices directly within full prospectuses and factsheets rather than burying them inside detailed fund management project documents. This adjustment aims to reduce regulatory redundancy and give fund managers flexibility to align benchmarks with shifting international sustainability standards.
New Mandates for Real Estate and Infrastructure Vehicles
The mandate aims to give investors deeper analytical depth to evaluate the sustainability of long-term returns across different fund vehicles.
Public Consultation Timeline Leading to Codification
The regulatory changes followed two public consultation phases conducted between April and June, and August and September of 2026. The regulatory agency reported broad public support for the updated principles prior to their codification in the official gazette.