泰国2025公司治理圆桌会议：SEC与OECD联合合规指引
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
泰国证券监督管理委员会（SEC Thailand）联合泰国证券交易所（SET）及经济合作与发展组织（OECD）共同主办2025年OECD-亚洲公司治理圆桌会议，聚焦提升上市公司治理标准与跨境监管协同。关键合规信息包括：1）强化董事会独立性与信息披露透明度要求；2）推动ESG整合进年度报告披露框架；3）明确外资控股上市企业须遵守《证券交易法》第87条及SEC通告Bor.Kor.12/2563关于关联方交易申报义务；4）鼓励采用OECD《公司治理原则》最新修订版作为内控基准。该会议不发布强制新规，但其成果将直接影响SEC未来12–18个月的监管指南修订与执法重点，尤其影响在泰上市的中资、新资及跨国金融控股企业。
✅ 合规行动清单 · Compliance Checklist
- ›审查董事会构成并确保独立董事占比不低于1/3，2025年9月30日前向SEC提交更新后的董事名册
- ›在2025年半年度财报中试点整合ESG关键绩效指标（KPI），参照OECD 2023版指引编制附录说明
- ›核查所有关联方交易是否已在2025年Q1完成SET电子系统（e-Reporting）申报，并保留备查记录至少5年
- ›Review board composition and ensure minimum 33% independent directors; submit updated director list to SEC-TH by 30 September 2025
- ›Integrate material ESG KPIs into H1 2025 financial reports, with explanatory annex aligned to OECD Principles of Corporate Governance (2023)
- ›Verify all related-party transactions were filed via SET’s e-Reporting system for Q1 2025 and retain supporting documentation for five years
English Summary
The Securities and Exchange Commission of Thailand (SEC), the Stock Exchange of Thailand (SET), and the OECD co-hosted the OECD-Asia Roundtable on Corporate Governance 2025 to advance governance standards for listed entities and strengthen cross-border regulatory alignment. While no new binding regulations were issued, the roundtable signals imminent updates to SEC guidance on board independence, ESG disclosure integration, and related-party transaction reporting under the Securities and Exchange Act B.E. 2535 (1992) and SEC Notification Bor.Kor.12/2563. Foreign financial institutions, investment firms, and multinational corporations with Thai-listed subsidiaries must prepare for enhanced disclosure expectations by Q3 2025. Affected entities include all SET-listed companies, foreign-controlled public companies, and licensed securities firms operating in Thailand. Practical implications: audit committees must review ESG reporting frameworks by June 2025; related-party transaction registers must be updated quarterly per SEC Rule 35; non-compliance may trigger heightened scrutiny during annual compliance reviews.
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