Regulators, investors, and other stakeholders in Thailand are placing an increasing focus on the adoption of Environmental, Social, and Governance (“ESG”) principles across all sectors. This emphasis aligns with the global implementation of ESG-related regulations and societal expectations. ESG has become one of the key priorities for Thailand, and the country has established various sustainability policies, such as mobilizing transition finance for decarbonization projects and implementing the Bio-Circular-Green framework. Additionally, private companies are voluntarily reviewing their practices to prevent human rights abuses, implement stringent corporate governance measures to prevent corporate oversight, and engage in initiatives related to carbon credits aimed at reducing their carbon footprint.