56-1 One Report — What Listed Companies Must Disclose on Carbon
For listed companies, carbon disclosure is no longer CSR work — it is data investors act on and assurance providers genuinely reconcile.
Since Thailand's SEC merged Form 56-1 with the annual report into the "56-1 One Report", sustainability disclosure has shifted from voluntary to required — every listed company must report greenhouse gas emissions in a structure the capital market can scrutinize.
What must be disclosed
The core is Scope 1 and Scope 2 emissions (Scope 3 encouraged as readiness allows), together with policy, reduction targets and performance against them. Figures must be consistent with other channels — SET ESG Ratings, CDP, or a standalone sustainability report.
The risk of inconsistent numbers
A common failure: the finance team prepares the One Report, the sustainability team prepares GRI, and the plant team holds the actual data — three datasets that do not agree. When investors or assurance providers spot the difference, credibility suffers more than if nothing had been reported.
In GCarbon
One activity dataset exports to every standard at once — 56-1 One Report, GRI 305, SET ESG, CDP, TCFD — so every document draws from the same base and always reconciles, with per-campus and revenue-intensity reports ready for analyst questions.
“Three documents with three different numbers damage you more than not reporting at all”
Be ready for analyst questions
Once data is public, questions follow: how does your revenue intensity compare with peers? Are targets 1.5°C-aligned? Which category rose, and why? Organizations holding monthly historical data with drill-down answer within a day; those with only annual totals reopen spreadsheets every time.
What is coming: from disclosure to assurance
Global capital markets (ISSB / IFRS S2) are shifting from "disclose" to "disclose with assurance" — carbon data will increasingly be treated like financial data. Companies that build audit trails and complete evidence today are the ones that will not pay twice when assurance requirements land.
GCarbon Team
Carbon accounting specialists
