Background
Policy context: the securities regulator has issued instruments to govern the offering of infrastructure debt securities and to align market disclosure practices with sustainability expectations. The Prakas on the Offering of Infrastructure Debt Securities establishes procedures for offering infrastructure debt securities to finance long-term infrastructure projects.
The Guideline on Sustainability Disclosure sets expectations for how listed entities prepare and present sustainability information to investors and market participants. On 14 August 2026 the Securities and Exchange Regulator of Cambodia (SERC) held a workshop at Empress Angkor Resort & Spa in Siem Reap presided over by His Excellency Sou Socheat; attendees included senior SERC officials, representatives from the Cambodia Securities Exchange, related securities-sector companies, potential issuers and listed entities.
Scope of Application
The Prakas and the Guideline are regulatory instruments aimed at activities within Cambodia’s capital markets that involve the issuance of infrastructure debt securities and the disclosure practices of listed entities. The scope as presented at the workshop focused on issuers seeking to raise long-term financing through debt securities and on entities required or expected to prepare sustainability-related disclosures for investors.
Key Provisions or Decisions
Workshop sessions covered the procedural framework for offering infrastructure debt securities and recommended approaches for sustainability reporting formats and content. SERC’s presentations emphasized practical steps for preparing offering documentation and for aligning sustainability information with recognized disclosure elements, as described during the event.
Implications for Investors, Businesses, or Compliance
The regulatory instruments aim to provide greater clarity for market participants about how infrastructure projects can access capital through debt securities and how non-financial information should be disclosed. For issuers and listed companies, the guidance signals a clearer set of expectations for preparing offering documents and sustainability reports; for investors, the instruments are intended to improve comparability and transparency of issuer information in the capital market.
Official Source
Source: Securities and Exchange Regulator of Cambodia Facebook post, 14 August 2026 — https://www.facebook.com/serc.gov.kh/posts/pfbid0wXTDADkqgxpuqhyYYQvba1jJWrqLyS3CTZ2HXtkriqpGRnsz1q1wCc8e8paZnTdel
