Abstract

This paper examines the strategies Thai businesses use to address LGBTIQ+ workplace discrimination and the extent to which these strategies produce substantive, rather than symbolic, inclusion. Despite Thailand’s international reputation for tolerance, LGBTIQ+ employees continue to face subtle and systemic discrimination in the workplace. Through content analysis of sustainability reports from the top 30 publicly listed companies in Thailand, this study identifies three key themes: structural governance and DEI policy frameworks; progressive employee benefits, including gender-affirming surgery leave and same-sex partnership recognition; and market-facing initiatives supporting the Rainbow Economy, particularly following the 2025 Marriage Equality Act. Findings suggest that substantive inclusion emerges most effectively when policy, benefits, and market practice reinforce one another. However, these practices remain concentrated among large, resource-rich firms, raising questions about their diffusion to smaller enterprises where most of Thailand’s workforce is employed.