Machine Translated by Google manual sustainability reporting for listed companies Stock Exchange of Thailand Machine Translated by Google Disclaimer The information content will appear as follows. is provided for informational purposes. and for educational reference purposes only and is a copyrighted work of the Stock Exchange of Thailand of Thailand or a licensor to the Stock Exchange of Thailand (if any), which is protected by copyright laws. Use for other purposes In addition to the above Including for commercial purposes, profits cannot be made. The Stock Exchange of Thailand cannot certify the completeness, correctness and appropriateness. being present or credibility of information content or guarantees of results obtained from the use of this information content. and disclaims any liability for damages arising from the use of contents and information in all cases Machine Translated by Google Machine Translated by Google list of contents 01 page 6 Introduction 02 Page 10 About this manual 03 page 16 Guidelines Reporting n Sustainability Machine Translated by Google Page 04 22 components of the report sustainability page 05 38 Performance n indicators sustainability (ESG Metrics) page 06 50 Appendix Machine Translated by Google About this manual 01 Introduction 6 Machine Translated by Google 7 Machine Translated by Google Introduction Complete, accurate and transparent disclosure of information of listed companies will be an important mechanism to build confidence and attract investors' attention. especially financial information that reflects the profitability of a business, but disclosure of financial information alone may not be sufficient. on the decisions of current investors Because the business is exposed to risks and Economic, social and environmental challenges are increasingly complex. Therefore, non-financial information (non-financial information), such as vision, mission, strategies and risk factors Especially information on the environment, society and corporate governance. (Environmental, Social & Governance or ESG) is therefore necessary information for making investment decisions that are based on come into consideration with company financial information This will help stakeholders understand their point of view. conducting business in a more comprehensive dimension It also helps to increase confidence in Black Potential Stakeholders Do business in the long run. Benefits of Sustainability Reporting 1. The company has ESG information to make business decisions or develop the organization. It is also an opportunity to attract quality investors to create added value from bringing Offers information that reflects ability to black 2. Investors have a variety of information that is sufficient for long-term business operations. 3. Securities professionals have information for investment decisions. for analyzing risks and opportunities 4. Other stakeholders, such as regulators or sustainability assessors, have ESG information to formulate relevant policies and promote operations. Industry Sustainability as a whole 8 Machine Translated by Google Sustainability Information Disclosure Guidelines in the Thai Capital Market 1.Registered information form Year/Regular Report Year (Form 56-1OneReport)1 Office of the Securities and Exchange Commission with the Securities and Exchange Commission ( SEC) requiring listed companies to disclose information on operating results Operations that cover environmental, social and governance issues throughout the business value chain. 2. Sustainability Reporting Guidelines for for listed companies The Stock Exchange of Thailand has prepared a Sustainability Reporting Manual for for listed companies (Sustainability Reporting Guide) for listed companies to have a reporting framework. and black indicators Implementing clear sustainability practices in accordance with the needs of investors and various stakeholders according to the context of Thailand 3.Guidelines for sustainability reporting according to international standards There are various international sustainability reporting standards such as GRI Standar Integrated Report Framework, Recommendations of the Task Force on Climate-related Financial Disclosures (TCFD), etc. by the SET Encourage listed companies to disclose sustainability information in accordance with international standards. on a voluntary basis 1 See more details in the manual for creating a registration statement. Year/Annual Report (Form 56-1 One Report) 9 Machine Translated by Google 02 About this manual Machine Translated by Google Machine Translated by Google About this manual objective The Stock Exchange of Thailand has prepared a Sustainability Reporting Manual for for listed companies ("Manual"), this issue is intended for 1. It is a tool for preparing Sustainability reporting according to best practices for listed companies on sustainability reporting both domestically and internationally . same standard Responding to the needs of various groups of information users such as investors, securities analysts, regulators, and sustainability assessors, etc. Instructions for using this manual 1. This manual can be used as a reference to sustainability disclosures in the form Show a list of credentials Annual Report/Annual Report (Form 56-1 One Report). 3. Companies that have reported according to GRI Standards can study the details. and linking sustainability indicators (ESG metrics) to the GRI Standards and Sustainable Development Goals (SDGs) as outlined in the Appendix of this guide. 4. The company can use this handbook together with the introduction documents. Sustainability metrics (ESG metrics) by industry group to increase the quality of reporting according to suitability 5. This manual is a guideline on sustainability reporting. It is not a legal conclusion, rule or regulation of a listed company. 12 Machine Translated by Google Standards related to this manual The Stock Exchange of Thailand has prepared this handbook. It considers the opinions of listed companies, users, and information from standards related to sustainability development. both domestically and internationally, including 1. Sustainability reporting standards and guidelines - A manual for creating a regular information registration form year/annual report (Form 56-1 One Report) - Principles of good corporate governance for For listed companies in 2017 (Corporate Governance Code) - GRI Standards by Global Reporting Initiative - Integrated Report Framework ÿÿÿ International Integrated Reporting Council (IIRC) - Recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) - Sustainability Accounting Standards Board (SASB) - Carbon Disclosure Project (CDP) - SDG Compass: The guide for business action on the SDGs - WFE ESG Guidance and Metrics ÿÿÿ World Federation of Exchanges - Model Guidance on Reporting ESG Information to Investors ÿÿÿ UN Sustainable Stock Exchanges (SSE) initiative 13 Machine Translated by Google About this manual - Measuring Stakeholder Capitalism: Towards Common Metrics and Consistent Reporting of Sustainable Value Creation ÿÿÿ World Economic Forum (WEF) - Leading Capital Markets Sustainability Reporting Guide, etc. 2. Sustainability Index and Assessment - Evaluation of the list of sustainable stocks (Thailand Sustainability Investment: THSI) of the stock exchange - International sustainability indices such as Dow Jones Sustainability Indices (DJSI), FTSE4Good Index Series, MSCI ESG Indexes etc. - Sustainability data from international data providers such as Bloomberg, Sustainalytics, etc. Who should use this guide? 1. Executives and operators of listed companies This manual is suitable for for listed companies of all sizes and industries in order to make executives understand and realize the importance of The importance of sustainability information and as a guideline in order to prepare reports for relevant personnel such as the company secretary Investor Relations Risk Management Department Corporate Strategy Department Business Development Human Resource Development Department Sustainable Development Department Communications D organization, etc. 14 Machine Translated by Google 2. Analysts, fund managers and investors fund manager And investors know important information from the disclosure of sustainability information of listed companies to take into consideration when making investment decisions in businesses that are regulated. with good corporate governance by taking into account the issues Economic, social and environmental risks 15 Machine Translated by Google 03 guidelines Reporting n Sustainability Machine Translated by Google Machine Translated by Google Sustainability Reporting Guidelines Sustainability Reporting Principles The Stock Exchange of Thailand has established sustainability reporting principles for for listed companies To promote the quality of reporting that is beneficial to both authors and data users as follows: 1. Material: The company should disclose important issues sustainability in line with the strategy organization and the needs of stakeholders by presenting content that is concise, to the point, easy to understand, and avoiding the disclosure of large amounts of information, but does not answer the question. information user needs 2. Timely: Companies should disclose current and timely information to reflect the progress of black results work consistently 3. Reliable. Companies should disclose information that is accurate, complete and without bias. to give users information Confidence in information disclosed by the company 4. Comparable Companies should present quantitative information. To show the results of the company's sustainability operations from the past to the present. and can be compared with competitors and other businesses in the industry as well 18 Machine Translated by Google Sustainability reporting scope Determining the scope of sustainability reporting information will allow the company to have a framework for preparing clear content, which facilitates data collection and report writing. Scope content as the company deems appropriate. by considering the following factors: 1. Nature of business Samart Company Determine the scope of content from the main business or parent company first in case there is a subsidiary company. A large holding company or a holding company may scope its content from a large holding and/or holding company. have an impact on stakeholders first When the company is ready in terms of reporting, it gradually expands its scope to other businesses of the company. 2. Business area The company can consider the area factor to determine Scope of reporting content, e.g. distance from an area. or location of business operations; roles of stakeholders in the area; including risks Other geographic areas such as where the factory is located in drought-affected areas, in case the company conducts business in many areas may be determined by the size of the area or location 19 Machine Translated by Google Sustainability Reporting Guidelines Sustainability reporting process Sustainability reporting is not the responsibility of just one party in the organization, but the responsibility of all parties in the organization to make the sustainability reporting of the company. The most systematic and quality The company should have guidelines as follows: step Guidelines Description plan - Establish a working group to be responsible for the preparation Sustainability information and reports - Planning and budgeting for for sustainability reporting -Defining the reporting scope from business value chain information -Surveying and analyzing stakeholder expectations -Analyzing and determining material issues topics) of the company as an outline for the preparation of the report. - Set policies and indicators for Implementing the sustainability of the company put into practice - Communicate or hold meetings with relevant departments to prepare and gather information for reporting. The company should consider this as one of the agenda items for monitoring the performance according to the organization's strategy. carry out sustainability work in line with Set goals and indicators as specified by the company. - Write and compile sustainability reports. examine -Check and scrutinize the accuracy of sustainability information. by internal departments and/or external agencies -Present information or sustainability reports to the Board of Directors and executives. of the Company for approval before disseminating to the public - Disseminating information and sustainability reports through channels that stakeholders easy access constantly evolving - Follow up and improve the black results. continually monitor the Company's operations after the disclosure of information or sustainability reports and/or receiving Feedback from stakeholders 20 Machine Translated by Google Dissemination of information and sustainability reports 1. Reporting channels Samart Company Determine channels for dissemination of information and sustainability reports. Various channels, such as dissemination of sustainability information as part of an annual report or as a separate document or sustainability report (sustainability report) or publish information on the Company's website. one or more channels but be aware of the convenience in accessing information of stakeholders is important 2. Form of reporting: The company should consider appropriate information receiving behavior of each group of stakeholders, for example, if the target group likes to consume information online, the company may have to prepare electronic files such as PDF, e-Book or QR Code and disseminated via digital media Or some target groups may prefer printed media. The company may have Publish in the form of documents or books, etc. 3. Data presentation techniques: Companies should present quantitative data along with qualitative data in concise and easy-to-understand language, such as visual presentations. (infographic) An organized diagram, table, or illustration. It will help to make it interesting and can be easily remembered, resulting in more efficiency in communication. 21 Machine Translated by Google 04 component of reporting sustainability Machine Translated by Google Machine Translated by Google Elements of Sustainability Reporting 4.1 Part 1: Basic Information The company should disclose information about the overall business operation. so that the user The information is understood in the context of the organization and its business activities affecting the stakeholders of the organization as follows: 4.1.1 Nature of business operations Describe an overview of the objectives, goals and forms of business operations that generate economic, social, and environmental benefits for the company and stakeholders, such as vision, business structure. Characteristics of financial products and services intellectual property and corporate strategy, etc. 4.1.2 Business Value Chain Describe the nature of the activities of the business that led to create added value from upstream to downstream as follows: (1) Primary activities mean business activities that generate revenue or cost of the company. From procurement of raw materials, capital sources, production of goods and services, delivery and customer retention. If you understand the nature of the main activities The company will be able to allocate resources. of business effectively and word taking into account the benefits to stakeholders. Present such information in various formats as the Company deems appropriate. and easy to understand, such as lectures, diagrams, or pictures, containing information of activities as follows 24 Machine Translated by Google production factor management or inbound logistics; activities related to procurement, receiving, acquisition, and resource management. which are factors of production such as land, labor, capital, raw materials, in the case of institutions Finance may include additional sources of funding and lending, etc. Operations Activities related to the transformation of production factors into goods and services Ready to deliver to customers such as production, service, packaging or quality inspection, etc. distribution of goods and services Or outbound logistics (outboundlogistics), activities related to order management, transportation, distribution, warehouse management, including information management related to items of goods and services. to distribute or deliver products and services to customers Marketing and sales (marketing and sales) activities related to marketing promotion To support the purchasing decisions of customers, service users or consumers, such as price setting, advertising, public relations, etc. After-sales service (customer services) Activities related to promoting satisfaction after the sale to show care and do Let customers come back to buy products and services, such as service, installation and product inspection. Including warranty and maintenance, etc. 25 Machine Translated by Google Elements of Sustainability Reporting (2) Support activities mean activities that support the main activities to achieve their objectives, e.g. procurement. technology development human resource management and other infrastructures such as organizational management Accounting and financial systems, buildings and utilities systems, etc. Figure 1 Example of Business Value Chain Analysis main event Management operation Distribution of marketing after sales Factors of Production products and services and sales service An example of a value chain analysis in key activities. Maintain business reduce production time increase efficiency set the price after sales service continuity in management and appropriate, to increase/ Reduce waste cargo fair and maintain Improve efficiency in from production competitive customer satisfaction handling and product management keep the inventory Manage your brand to transporting raw materials. add value and product quality efficiency make it memorable for your customers. supporting activities procurement technology Human basic development Resource Management structure 26 Machine Translated by Google 4.1.3 Stakeholders of the Company stakeholders (Stakeholder) is a person, community, organization or organization that may are affected positively and/or negatively by business activities. Consequently, response the expectations of various stakeholder groups continually increase the opportunity to create Satisfaction and reduce the risk of disputes with stakeholders. The company can present such information in various forms that the company deems appropriate and easy to understand, such as lectures, diagrams, or pictures containing information as follows: (1) Stakeholder groups The company should identify groups of people who have positive and negative impacts from business operations, such as shareholders, employees, customers, suppliers, regulators, communities, society, etc. The company may consider factors related to relationships, roles, and influences. to business Including the spatial characteristics and community ways that may be affected by the business. This is helpful in defining forms and guidelines for appropriate participation with stakeho (2) Expectations of stakeholders The company should describe the expectations or needs of the stakeholders. each group briefly, for example Stakeholder groups expectations/needs shareholder Business transparency and consistent return on investment Fair employee compensation and career advancement customer Products and services with quality and reasonable prices. Transparent and fair procurement partners Community/Society Preventing environmental impacts and supporting community activities 27 Machine Translated by Google Elements of Sustainability Reporting The disclosure of information about the expectations of stakeholders, therefore, the company should analyze the relationship to the business. which may be evaluated and analyzed expectations of stakeholders at least once a year through a public hearing process, satisfaction surveys, meetings, or other participation channels. Fulfilling expectations appropriately to reduce the risk of business disputes or sanctions, e.g. withdrawal of shares from the company employee resignation anti-business demonstrations, etc. (3) Meeting stakeholders' expectations The company should summarize The importance of methods or activities or projects, including communication channels with various stakeholders such as opinion and satisfaction surveys, forums, etc., to reflect participation. continually and business efforts to meet expectations/ satisfaction. of each group of stakeholders appropriately 28 Machine Translated by Google Table 1 Examples of Stakeholder Information Reporting Expectations/ Examples of responses, Examples of Stakeholder groups Needs expectations communication channels shareholder business transparency – Develop an internal control – Shareholders meeting and returns from system and risk – Company consistent investment management effectively website – Annual report/ Sustainability Report – Disclose information transparently. Through various channels such as annual shareholders' meeting Annual report, company website, etc. employee fair compensation and – Compensation – Staff meeting career advancement Management – Email/Social Media/ Fairly – develop skills and abilities of Intranet employees continuously customer products and services – Develop products and – Company website/ quality services email/social media and reasonable price Continually – Set reasonable - sales representative prices – Improve after-sales service that meets customer needs procurement partners – Treat partners fairly – partner meeting transparent and fair and have ethics in conducting – Company website transparent business – Business ethics for – Skill development and partners Partner's competence Community/ impact protection on the - Discussion activities – Control and reduce the impact Society environment and Environment from Business with communities around the factory – Email/Social Media/ Supporting community Operations – Intranet – activities Support activities and Local Newspaper Participate with the community, such as vocational training for the community. 29 Machine Translated by Google Elements of Sustainability Reporting 4.2 Part 2: Sustainability Policy and Strategy Sustainability policy and strategy information reflect objectives and strategies. Overall corporate sustainability management It consists of the following important contents: 4.2.1 Sustainability Policy and Targets Information about sustainability policies and goals shows direction and black practices Sustainability of the Company, with the following key points: (1) Objectives and Goals It represents the direction and expectation from the black. Comprehensive sustainability work environmental and social issues under the regulatory system with good corporate governance (2) Guidelines represent processes, methods, or standards that are performed. to achieve tangible practices by reflecting the Company's intention to comply with the objectives and the goals set out in item (1). In addition, the company should provide information that demonstrates the development and performance. Including reviewing various essences of the policy to be up to date and consistent with the strategy. organization annually to make stakeholders confident that the company implements such policies. effectively 30 Machine Translated by Google 4.2.2 Material Sustainability Issues Sustainability material topics outline the important actions that companies must take to support their sustainability policy goals. They also reflect business risks and opportunities. which can be considered from the following factors (1) Factors affecting the business (2) Factors affecting stakeholders The company should consider economic , Companies should consider economic , social and environmental issues that affect social and environmental issues that are Profitability and Growth beneficial. and may have an impact on of the business in areas such as strategy, stakeholders Such issues should be related to finance, operations and compliance with the impact on business and in the interest of law Company regulations, etc. stakeholders as well 31 Machine Translated by Google Elements of Sustainability Reporting Table 2 Examples of reporting issues for sustainability Example Factors affecting Key Issues Sustainability Stakeholders – Risk risk Management Helps Mitigation The impact on Business – Governance and Risk management Management with preventive, corrective stakeholders from the company's organization and remedial measures covering business operations, such as business economic, social and environmental partners who are confident in the factors; Confidence in the company's process. transparent procurement the internal customer receives the product and services control system - risk management measures that are available that are quality and safe, the community is Efficiency helps prepare businesses for not affected by the environment from business operations, etc. opportunities and mitigate impacts. from economic, social and environmental changes Respect – Preventive and remedial measures – Supervision and compliance human rights Company human rights will help human rights policy of The Mitigate the risk of abuse human company will protect the rights rights in business processes from of Equal stakeholders such as using illegal labor or disputes with employees and workers are stakeholders, which may cause treated equally. fair treatment damage to the business severe customer access quality products or services and to the point of being deprived of trade safe etc. management – Managing the company's greenhouse – Greenhouse Gas Management greenhouse gases gases reflects the efficiency of using Help respond to both departments Energy and resources help reduce costs and and abroad to cooperate solve create added value for businesses, such global warming problems and as reducing electricity and water climate change which is the consumption. fuel in production and cause of natural disasters transportation development of low-carbon products, etc. …(specify … (specify details) … (specify details) additional issues) 32 Machine Translated by Google 4.2.3 Prioritization of sustainability issues Due to the sustainability issues that the company cannot be completed Therefore, the company should report information showing that the company systematically prioritizes each issue. For the benefit of decision making, guidelines for managing sustainability issues according to the success importance and urgency in manage Figure 2 Guidelines for prioritizing sustainability issues (materiality matrix) a lot Issues affecting business Issues affecting business “Little-Medium” "a lot" Issues affecting stakeholders Issues that have a “high” impact on "a lot" stakeholders stakeholders affecting Issues Issues affecting business Issues that have a “very” impact “Little-Medium” on business Issues affecting stakeholders Issues affecting stakeholders “Little-Medium” “Little-Medium” little Issues affecting business a lot 33 Machine Translated by Google Elements of Sustainability Reporting 4.2.4 Fundamental aspects of the company's sustainability SET study issues Sustainability from standards Sustainability both domestically and internationally2 There are fundamental issues that companies should implement in the environmental, social, governance and economic dimensions as follows: Table 3. Basic aspects of sustainability of the company according to the recommendation. of the stock exchange Environment Dimension (E) Description of issue The environmental management policy reflects the energy management approach. E1 Policy and Practice and valuable resources of the company which is a factor for important in according to management assembling business of all industries standards environmental Supply and use of electricity, water, fuel Including other energy E2 worthwhile, power management reflecting efficient cost management. and shows Efforts to reduce dependence on non-renewable energy or fuel that has been exhausted water supply and use worthwhile, reflecting cost management in business E3 Water Management processes and reduce the risk of water shortages. Efforts to reduce rubbish and black waste business show the ability to use E4 waste management resources efficiently and reduce negative impacts from business processes that and waste may cause trouble to communities and society Efforts to control and reduce greenhouse gas emissions continually will help E5 management alleviate the problems and severity of the change Climate and natural disasters greenhouse gases affect business activities. 2 The Stock Exchange of Thailand has studied sustainability practices from local and international practices in line with the annual registration statement. Year/Annual Report (Form 56-1 One Report) National Strategy Principles of Good Corporate Governance for for listed companies in 2017 (Corporate Governance Code) and international sustainability reporting standards, GRI Standards, Sustainable Development Goals (SDGs), including both domestic and international sustainability assessment guidelines. 34 Machine Translated by Google Social Dimension (S) Description of issue S1 Business operations involve various groups of stakeholders who may It Human Rights affects the quality of life and basic human rights. Therefore, the beginning of fair treatment of stakeholders must have knowledge, understanding and a good attitude towards doing business without violating human S2 rights. Fair treatment of employees from employment to employees Out of condition to show care and effort in building Labor Practices fairly Employee engagement to the organization It also reduces the risk of labor dispute S3 Customer/Consumer Responsibility demonstrates our efforts in delivery of goods and/or services that can enhance customer satisfaction and customer Customer/Consumer Responsibility trust Community/Social S4 Responsibility represents prevention efforts. The impact on the community/ Community/Social society from business operations. in continuous community/society Responsibility development show effort in elevating the quality of life of people in society sustainably Corporate Description of issue governance and economy (G) G1 structure and system Good corporate governance reflects control mechanisms. Policy, Structure and internally that leads to fairness and transparency including the role of board Corporate Governance System as leader organization to success by taking into account the benefits of Shareholders and Responsibilities to Stakeholders G2 The organization's sustainability policy and strategy reflects the intention. and Sustainability Policy the Company's commitment to with taking care of business to grow with and Strategy society and G3 environment Managing risks and opportunities arising from economic, social and environmental changes It is a management approach that reflects the Risk Management Sustainability sufficiency of the internal control system so that stakeholders can be confident that the company can cope with and effectively manage G4 those risks Sustainable supply chain management reflects efficiency, Sustainable Supply Chain transparency and engagement with suppliers in the supply chain. Since the Management selection process of partners procurement Supplier Assessment as well as encouraging business partners to practice according to the black guidelines Sustainable business operation of the company The G5 Innovation Development company's innovative development reflects its efforts to increase Business Competitive Potential Amid Changes in Economy, Society and Environment to meet the needs of stakeholders along with creating value for business and society 35 Machine Translated by Google Elements of Sustainability Reporting 4.3 Section 3: Sustainability Performance information about black A management approach to sustainability demonstrates methods and outcomes of managing key issues. sustainability in each issue effectively. The content structure is as follows: 4.3.1 Objectives and goals The company should provide information about the business objectives. Operate according to the material sustainability issues set by the Company list of issues Each issue should set measurable goals that clearly reflect the direction of the company's operations. according to the laws and regulations or standards related to that issue 4.3.2 Operation guidelines The company should provide information related to the blackout process. work on each issue Consistent with the objectives and goals set, consisting of (1) allocating resources such as responsible persons, equipment, tools, machinery, capital, etc. (2) preventive and corrective measures in case of encountering problems or obstacles (3) Cooperation with relevant stakeholders 4.3.3 Indicators and performance results The company should display information that can measure and evaluate the results of each issue by clearly specifying indicators. To know about the progress of operations compared to the goals set so that the operations Implementing the sustainability of the company Efficiency and continuity 36 Machine Translated by Google Table 4 Examples of Reporting Data on Management Issues sustainability Key Issues power management Sustainability objectives and – to control the use of electricity for maximum efficiency aware of the use of resources goals worthwhile nature reduce environmental impact and reduce energy costs of the company – The goal in 2020 is to reduce the amount of electricity consumed per product unit. by 2% compared to 2019, or control the energy consumption index to be less than or equal to 2.814 MJ per piece (product). Operation stipulated and the law Including appointing a committee administrative system work Energy guidelines Management ISO 50001 to operate according to the energy conservation policy by setting goals, planning work, implementing the plan. and measure and analyze the results of operations according to the guidelines requirements of the international energy management system. ISO 50001:2011 with continual improvement of the work plan every year – continuously carry out energy conservation activities with control measures, measures to promote and support efficient use of energy by giving importance to with energy conservation projects with investments and without investments, along with studying energy-saving technologies and applying those technologies Application for the benefit of the Company – Set up a maintenance plan for main equipment that uses high energy, such as machines for utility work, with an emphasis on maintenance. Carry out preventive maintenance of machinery and equipment to ensure availability of machinery and equipment and prevent damage, including continual action in control measures. Efficiency or performance value of significant machinery . The highest performance is selected first. As a result, the operation of machinery and equipment can be controlled efficiently. be safe in operation Able to reduce energy loss and environmental impact – The company uses secondary energy in the production process. which is indirect energy from the Metropolitan Electricity Authority – indicator in 2020, the company's electrical energy consumption was 6,941,000 kilowatt-hours, and compared to the 2019 operational results energy consumption that was 7,475,000 kilowatt-hours. It was found that energy consumption decreased by 7.14% – However, if considering the amount of electricity consumed per unit of product that the company has set as an indicator of energy performance of the organization in 2020, it is equal to 3.66 mega joules per unit. piece (product) was found to be higher than the energy target set by 27.66% due to lower productivity factors. together with the fact that the company The production time reduction plan must be adjusted to be in line with the situation. Coronavirus (COVID-19) Pandemic 37 Machine Translated by Google 05 Performance indicators Sustainability (ESG Metrics) Machine Translated by Google Machine Translated by Google black indicators Sustainability Operations (ESG Metrics) This manual is bundled Define sustainability indicators (ESG metrics) at the basic level, totaling 122 indicators, for developers to The report has guidelines for information disclosure. Sustainability that meets the needs of stakeholders Contains a set of indicators. 2 levels: 1. Core level indicators (C) mean sustainability indicators that can be used in the form of information disclosure. 56-1 One Report which listed companies must report annually. 2. Recommended level indicator (R) Refers to sustainability indicators recommended by the SET for additional disclosure. which the listed company can choose to report on their voluntary basis. Table 5 Black indicators Implementing sustainability (ESG metrics) Consists of indicators about policies, plans and environmental results from environmental dimension business operations, which reflect the ability To use the energy and AND resources of the company worthily, with the details of the indicators as follows. Core Level (C) Recommended Level (R) E1 Policy and Compliance with Environmental Management Standards E1.1C E1. 3R Management policies and guidelines Value of damages or fines resulting from violating environmental the law or creating adverse effects environmental E1.2C The E1.4R number of cases or incidents of violations of the law. or creating environmental impacts along Compliance with International Principles and with explaining the corrective measures Standards about power management E1.5R Compliance with International Principles and Standards about water management 40 Machine Translated by Google Core Level (C) Recommended Level (R) E1.6R Compliance with International Principles and Standards about garbage and waste management E1.7R Compliance with International Principles and Standards about greenhouse gas management or climate change E2 Power Management E2.1C E2.4R Energy Management Plan Energy Management Targets E2.2C E2.5R The Power consumption (electricity/fuel) amount of energy consumed per unit (energy intensity) E2.3C Amount of renewable energy E3 Water Management E3.1C E3.3R Water Management Plan Water use target E3.2C E3.4R Water consumption Water consumption per unit (water intensity) E3.5R Percentage of treated wastewater before disposal E4 Garbage and Waste Management E4.1C E4.3R Garbage and Waste Management Plan Garbage and Waste Management Targets E4.2C E4.4R Garbage and waste volume Amount of garbage and waste through reuse and/ or recycling processes 41 Machine Translated by Google black indicators Sustainability Operations (ESG Metrics) Core Level (C) Recommended Level (R) E5 Greenhouse Gas Management E5.1C E5.4R Greenhouse Gas Management Plan Greenhouse Gas Management Targets E5.2C E5.5R Total greenhouse gas emissions of Total greenhouse gas emissions of Scope 1 and Scope 2 Scope 1, Scope 2 and Scope 3 E5.3C E5.6R Verification of emissions data GHG emissions per unit (carbon intensity) greenhouse gases by external agencies social dimension Consisting of indicators on policies, plans and social outcomes from business operations reflecting respect for human rights and building Satisfaction for S employees, customers, communities and society Core Level (C) Recommended Level (R) S1 Human Rights S1.1C S1.2R Human Rights Policy and Guidelines Human Rights Violation Risk Assessment Comprehensive in conducting business (Human Rights Due Diligence: HRDD) with preventive measures S1.3R Number of incidents involving human rights violations along with corrective and remedial measures S2 Fair labor practices employment S2.1C Number of employees by gender, age, position level and domiciled area S2.2C Number of disabled and/or elderly employees 42 Machine Translated by Google Core Level (C) Recommended Level (R) Employee Compensation S2.3C S2.5R Total compensation amount of employees Pay difference between sexes S2.4C Percentage of Employees who are Provident Fund Members employee development S2.6C S2.8R Programs or activities related to employee development Employee development plans are part of the Annual performance appraisal of employees S2.9R S2.7C Number of employees' average knowledge training hours Employee development goals S2.10R Amount of employee development expenses S2.11R Employee and/or organization benefits from employee development Occupational safety, health and working environment S2.12C S2.14R Plans or activities related to the development Occupational safety, health and of occupational safety, health and working working environment development environment goals S2.13C S2.15R Number of incidents or cases of work- Injury rate from doing work to the point of stopping work related injuries resulting in lost time (Lost Time Injury Frequency Rate: LTIFR) relationship promotion and engagement with employees S2.16C S2.19R Engagement and Retention Development Plan Engagement and retention development goals employee employee S2.17C S2.20R Percentage of employees who voluntarily leave Employee Engagement Assessment Results S2.18C S2.21R Number of significant labor disputes gathering of employees to negotiate with company with corrective measures regarding employee benefits and welfare 43 Machine Translated by Google black indicators Sustainability Operations (ESG Metrics) Core Level (C) Recommended Level (R) S3 Customer/Consumer Responsibility consumer rights S3.1C S3.4R Data Protection Policy and Guidelines customer personal Channels that the company receives complaints from customers/consumer S3.2C S3.5R Number of cases of customer data leakage with measures Customer Satisfaction Improvement Plan correct S3.6R S3.3C Customer Satisfaction Improvement Goals number of incidents or complaints related to violation of consumer rights with corrective measures S3.7R Customer Satisfaction Evaluation Results Responsible Marketing and Advertising S3.8R Marketing and Advertising Practices responsibly S3.9R Guidelines for communicating information about impacts of products and services to customers/consumers S4 Community/Social Responsibility S4.1C S4.4R Policy on development and involvement with communities/ Goals for development and involvement with communities/societies societies that may be affected by business that may be affected by the business S4.2C S4.5R Plans to promote development and involvement with communities/ Benefits from projects or activities societies that may be affected by the business for development and assistance to the community/society S4.3C S4.6R Total amount spent on a project or activity for Number of disputes with community/ society with corrective measures development and assistance to the community/society 44 Machine Translated by Google Corporate Consists of indicators about policies, plans and outcomes governance and economy related to corporate governance. which reflects business operations transparent, responsible and cultural development G which is beneficial to the business and stakeholders along the value chain Core Level (C) Recommended Level (R) G1 Policy, Structure and Corporate Governance System Composition of the Board G1.1C History of individual Board of Directors G1.2C Total number of directors G1.3C Number of independent directors G1.4C Number of non-executive directors G1.5C Number of female directors G1.6C The Chairman is an independent director. G1.7C Chairman and Managing Director not the same person G1.8C The number of independent directors in each committee G1.9C Chairman of each sub-committee being an independent director G1.10C Number of years holding the position of individual director 45 Machine Translated by Google black indicators Sustainability Operations (ESG Metrics) Core Level (C) Recommended Level (R) Roles and Responsibilities of the Board of Directors G1.11C G1.17R Number of meetings of the Board of Directors Results of implementation of the succession plan G1.12C Performance of the Board of Directors G1.13C Number of meetings of the Board of Directors examine G1.14C Performance of the Audit Committee G1.15C Number of meetings of each sub-committee G1.16C Performance results of each sub-committee Nomination of Directors G1.18C Policy and Criteria for Nomination of Directors with qualifications consistent with corporate strategy G1.19C Skills and Experience Analysis of Referees according to the nature of the business (board skill matrix) G1.20C Profile of newly appointed director 46 Machine Translated by Google Core Level (C) Recommended Level (R) Remuneration for directors and top executives G1.21C G1.26R Remuneration Policy and Criteria Other compensation and long-term of directors benefits of senior management G1.22C The amount of remuneration for individual directors G1.23C Other non-monetary remuneration of directors G1.24C Remuneration Policy and Criteria of senior management G1.25C The total amount of remuneration for top executives director development G1.27C G1.28R Policy on Director Development Plan Director Development Performance individual Assessment of the performance of the Board of Directors and top executives G1.29C G1.32R Criteria for performance evaluation Result of performance evaluation of of the board individual directors G1.30C G1.33R Performance evaluation results of the Board of Directors Criteria for performance evaluation of group managing director G1.31C Performance evaluation results of the Board of Directors each subset 47 Machine Translated by Google black indicators Sustainability Operations (ESG Metrics) Core Level (C) Recommended Level (R) business ethics G1.34C G1.38R Code of Conduct Measures to prevent violations of business ethics G1.35C Anti-Corruption Policy and Guidelines G1.36C Number of cases of violation of business ethics or corruption with corrective measures G1.37C Policy and Guidelines for Handling Complaints and whistle blowing G2 Sustainability Policy and Strategy G2.1C G2.2R Corporate Sustainability Policy Corporate sustainability material topics and Targets G2.3R Sustainability Report G2.4R Sustainability Performance Disclosure Standards such as GRI Standards etc. G3 Sustainability Risk Management G3.1C G3.5R Management policies and guidelines Risk Management Standards Sustainability Risk Sustainability G3.2C Risk Factors and Opportunities from Issues Sustainability (ESG risks) G3.3C New risk factors (emerging risks) that may affect business in the near future G3.4C Business continuity management plan such as Business Continuity Plan (BCP), etc. 48 Machine Translated by Google Core Level (C) Recommended Level (R) G4 Sustainable Supply Chain Management G4.1C G4.3R Chain management policies and practices Percentage of new business partners of the company that pass Screening sustainability issues Sustainable Supply G4.2C G4.4R Sustainable Supply Chain Management Plan Supplier code of conduct G4.5R Percentage of major suppliers Significant signatories according to the business partner's ethics G5 Innovation Development G5.1C G5.4R Development policies and guidelines benefits from innovation development Enterprise Innovation G5.2C Cultural development and promotion process Organizational innovation G5.3C making costs research and innovation Additional suggestions In the event that the company has Conducting sustainability work on other issues in addition to the SET stated above The company can disclose policies, practices, plans and results. along with specifying indicators for black results Operate as the Company deems appropriate. Such information should be consistent with the findings of the stakeholder analysis and the company's sustainability issues. 49 Machine Translated by Google 06 Appendix Machine Translated by Google Machine Translated by Google Appendix Description of ESG metrics environmental dimension AND Core Level (C) Recommended Level (R) GRI Standards SDGs E1 Policy and Compliance with Environmental Management Standards E1.1C E1. 3R GRI 103: - Policies and Practices Management Value of damage or fines incurred from management Approach violating the law or creating environmental matters environmental impact E1.2C E1.4R Number of cases or Compliance with Principles and Standards Incidents that international energy management violate laws or create environmental impacts along E1.5R with explaining corrective Compliance with Principles and Standards measures international standards on water management E1.6R Compliance with Principles and Standards International on Garbage and Waste Management E1.7R Compliance with Principles and Standards international standards on greenhouse gas management or climate change Why companies should report Information about corporate-level environmental policies and practices, such as • Energy management. shows that The company has a mission and management approach to reduce the use of electricity and fossil fuels, which are important factors in business operations of all industries. It also reflects preparation for dealing with risks. future energy crises and seeking new business opportunities from renewable energy. • Water management shows that The company has a mission and management guidelines to reduce the risk of water shortage crisis. and prevent negative environmental impacts from water use. Both in the care, development and restoration of the community's water resources. 52 Machine Translated by Google Garbage and waste management shows that The company has a mission and management approach to reduce negative impacts on the environment. by using resources wisely It also reflects the efforts in bringing garbage and waste Re-use or reuse in the business process to add value to the business Greenhouse Gas Management shows that The company has a mission and management guidelines to reduce the amount of greenhouse gases from use. energy and resources throughout the business chain which is a major cause for changing conditions Climate and global warming that affect blacks future business reporting guidelines The company should disclose the following information: 1. The essence of the environmental policy and practice in brief. to illustrate the approach Environmental management throughout the business value chain Such policies may look like or different according to the business context 2. Systematic implementation of environmental policies and practices to help build confidence in efficient energy and resource management efficiency as well as efforts to reduce The company's environmental impact, along with the number of cases or incidents of violating laws or creating environmental impacts with explanations of corrective measures 3. The amount of fines or monetary damages arising from violating the law or causing adverse effects. Environmental (if any) including the amount of compensation for those affected by the event that the company causes an impact on the environment. 4. Information that shows that the company has applied environmental standards in line with the business context, leading to the elevation of the quality of environmental management of the organization. Some may be commercial terms for For industries with foreign markets and investments, such as ISO14001, Carbon Disclosure Project (CDP), etc. 5. Additional study sources such as - ISO14001 - Environmental management - ISO/DIS 24526 - Water efficiency management systems - ISO 14046 - Environmental management - Water footprint - ISO 50001 - Energy management - Task Force on Climate-related Financial Disclosures (TCFD)3 - Leadership in Energy & Environmental Design (LEED) 3 Recommendations for the disclosure of climate change risks and opportunities which has an effect to business strategy and finances 53 Machine Translated by Google Appendix Core Level (C) Recommended Level (R) GRI Standards SDGs E2 Power Management E2 Power Management E2.1C E2.4R GRI 302: Goal 7: Energy Management Plan Energy Management Targets Energy Affordable and Clean E2.5R Energy E2.2C Power Consumption The amount of energy consumed (electricity/fuel) per unit (energy intensity) E2.3C Power Consumption replace Why companies should report • Information about the company's energy management. Demonstrates efforts to use electricity and fuel efficiently. which is an important factor in business operations. To see trends in electricity and/or fuel consumption of the organization each year if the company has continuously increased energy consumption. while the growth rate Or business growth is still at a stable level. This may reflect that the company has higher energy costs. • Information about the use of renewable energy. Which is a natural energy such as sunlight, wind, current, etc. By using data Renewable energy reflects efforts to reduce wasteful use of fossil fuels, thereby reducing the risk of future energy shortages. It also helps reduce the amount of greenhouse gas emissions. in the black process conduct business with reporting guidelines The company should disclose the following information: 1. Management plans and quantitative goals to reduce the use of electricity and/or fuel of the organization. That represents an effort to develop and improve energy efficiency. reduce energy loss and continually improves the efficiency of business cost management. 2. Electricity and water consumption Fuel consumption covers business activities such as manufacturing, service and transportation, etc. Companies should report electricity consumption in kilowatt-hours (kWh) for fuel consumption in units of fuel such as petrol. Fuel in liters (l) Crude oil in barrels (bbl) Natural gas in kilograms (kg) Coal in tons (t) etc. The unit of energy consumption may vary according to the size and type of business. 54 Machine Translated by Google 3. The amount of energy consumed per unit (energy intensity) should be expressed as a ratio of quantities. Energy Consumption on Financial Results or the size of activities that occur in a business, such as production units (products/ services) or area or income, etc., which reflects the efficiency and value of use. energy compared to business expansion or growth. The ability to manage to reduce the energy consumption of the organization as well. 4. In case the company uses renewable energy Report information on renewable energy use. by specifying the type clearly, such as energy from solar water replace by Department of Alternative Energy Development and Efficiency Ministry of Energy - ISO 50001 - Wind, waste, biogas, etc. Energy management - Leadership in Energy & Environmental Design (LEED) by U.S. Green Building Council (USGBC) Core Level (C) Recommended Level (R) GRI Standards SDGs E3 Water Management E3.1C E3.3R GRI 303: Goal 6: Water Management Plan water consumption target Water and Clean Effluents Water and E3.2C E3.4R Sanitation water consumption Water consumption per unit (water intensity) E3.5R Percentage of treated wastewater before disposal Why companies should report • Information about the company's water management shows efforts to conserve water resources. and manage water resources in the process of conducting business efficiently. With information about the amount of water consumption, tap water, including natural water sources such as surface water, ground water, etc., it shows the trend of water resource consumption each year. continually rising While the rate of expansion or business growth is still at a constant level, reflecting the wastage of water use and may increase the cost of water management from the maintenance of related utility systems. such as water delivery system, water supply system, waste water treatment system, etc. Water management information Waste that has been treated before dumping is information that shows the efficiency of waste disposal. deal with contaminants in the water Minimize waste before discharging into public water sources so as not to pollute the environment. by the amount of water Treated waste that is less than the required standard may pose a risk of violating environmental laws or leading to disputes with the community. 55 Machine Translated by Google Appendix reporting guidelines The company should disclose the following information: 1. Management plans and quantitative goals in water management of the organization that reflect the development and improve water use consistently worthwhile to reduce the cost of black conducting business and reducing risks from The shortage of quality water resources 2. Water consumption Water supply and/or natural water sources such as surface water, ground water or sea water, etc., which come from business activities such as water use in office buildings, water use in factories, etc., including data on the amount of water. treated waste Bud before discarding in memory form Integer and percentage. The company should report water consumption. with units of cubic meters (m3 ), the unit of water consumption Vary according to size and type of business 3. Water consumption per unit (water intensity or water footprint) should represent the ratio of water consumption on the financial results or the size of the activities that occur in the business, such as production units (products/services) or area or income, etc., reflecting the efficiency and value of water use. compared to the expansion or growth of the business. in management to reduce water consumption of the organization as well 4. Sources for additional study such as - Water quality management by the Pollution Control Department Ministry of Natural Resources and Environment - ISO/DIS 24526 - Water efficiency management systems - ISO 14046 - Environmental management - Water footprint Core Level (C) Recommended Level (R) GRI Standards SDGs E4 Garbage and Waste Management E4.1C E4.3R GRI 306: Goal 12: Garbage and Waste Garbage and Waste Management Targets Waste Responsible Management Plan Consumption E4.4R and E4.2C Amount of garbage and waste Production Garbage and waste volume through reuse and/or recycling processes Why companies should report • Information on garbage and waste management. Demonstrates guidelines for prevention, reduction, elimination, as well as methods for controlling pollution from Throw away rubbish and waste that may pollute the environment. The information on the amount of garbage and waste shows. The tendency of creating garbage and waste, both hazardous and non-hazardous, from the business process if the company continuously increases the amount of garbage and waste while the rate of expansion or Business growth remains stable. This reflects the wastage of using raw materials and the cost of disposal of garbage and waste may increase as well. • Information on the amount of garbage and waste that goes into the process. reuse/recycle Shows the movement of the ratio of waste reduction and process waste. use resources wisely and help create added value for the company It also helps reduce the impact on the environment. 56 Machine Translated by Google reporting guidelines The company should disclose the following information: 1. Management plans and goals to reduce the amount of garbage and waste from business operations. 2. The amount of garbage or waste from operations. Business operations in the value chain can be classified into 2 categories: hazardous waste and non-hazardous waste. The unit is kilograms (kg) or tons (t). 3. The amount of waste or waste that has been processed through reuse and/or recycling (if any), which the company may operate and/or send to external agencies to operate. operate 4.Guidelines or methods for eliminating Management of garbage or company waste such as landfill, incineration, etc. 5. Sources for additional study such as - Waste management by the Pollution Control Department Ministry of Natural Resources and Environment - ISO14001 - Environmental management Core Level (C) Recommended Level (R) GRI Standards SDGs E5 Greenhouse Gas Management E5.1C E5.4R GRI 305: Goal 13: Greenhouse Gas Management Plan Greenhouse Gas Management Targets Emissions Climate Action E5.2C E5.5R Emission amount emission volume Total GHG emissions of Total GHG emissions of Scope 1, Scope Scope 1 and Scope 2 2, and Scope 3 E5.3C E5.6R GHG emissions per unit (carbon intensity) Verification of quantity data greenhouse gas emissions by external agencies Why companies should report • Information about managing greenhouse gases4 is important information that shows business efforts to control and reduce emissions. greenhouse gases which is the cause of climate change. In addition, if the Company can assess risks and determine Determine measures to mitigate the effects of changes. The climate will allow the company to see the opportunity of bringing Renewable energy to develop business 4 Greenhouse gases have the ability to absorb heat radiation or infrared radiation. It helps to maintain a constant temperature in the atmosphere of the earth if there is too much to do. raise global temperatures Currently, greenhouse gases are an important factor affecting the environment and climate change. Businesses must have management to reduce greenhouse gas emissions. There are seven types of greenhouse gases: carbon dioxide (CO2 ), methane (CH4 ), nitrous oxide (N2 0), hydrofluorocarbons (HFC), perfluorocarbons (PFC). Sulfur hexafluoride (SF6 ) and nitrogen trifluoride (NF3 ) 57 Machine Translated by Google Appendix • Information on the amount of greenhouse gas emissions. which has a source Caused by various activities of the organization such as using electricity in production or service processes, using fuel in transportation, etc. If the company tends to release greenhouse gas emissions continuously rising While the growth rate of the business remains stable, it will show an imbalance of energy and resource costs with profitability and also reflect the environmental impact of operations. business reporting guidelines The company should disclose information as follows: 1. Management plans and goals to reduce the amount of greenhouse gas emissions from corporate activities 2. The amount of greenhouse gas emissions by source, in tons of carbon dioxide. Equivalent (tCO2 e) consists of 3 scopes: Scope 1 Direct greenhouse gas emissions such as mechanical combustion use of vehicles that are corporate assets use of chemicals in waste water treatment and cooling systems, etc. Scope 2 Indirect GHG emissions such as purchasing electricity or steam to use, etc. Scope 3 Other indirect greenhouse gas emissions ( if any) such as water consumption, tap water, employee transportation, landfill, energy and resource consumption of stakeholders in the value chain, etc. 3.Calculation method of Thailand Greenhouse Gas Management Organization (Public Organization) Greenhouse gas emissions (CO2 e) = data on energy consumption and raw materials X emission factor The emission factor can be viewed at http://thaicarbonlabel.tgo.or.th/download/list/list.pnc 4. The amount of greenhouse gas emissions per unit (carbon intensity) should represent the ratio of the amount Greenhouse Gas Emissions on Financial Results or the size of the activities that occur in the business, such as production units (goods/services) or area or income, etc. The carbon intensity data also reflects the efficiency and ability to control and reduce greenhouse gas emissions. compared to expansion or business growth 5. Disclose the list of persons or external agencies that do Verification of emission data company greenhouse The list must be registered with Thailand Greenhouse Gas Management Organization. Or be allowed to verify the amount of greenhouse gas data according to international standards. 6. Additional study resources such as - Task Force on Climate-related Financial Disclosures (TCFD) - Intergovernmental Panel on Climate Change (IPCC) - Thailand Greenhouse Gas Management Organization (Public Organization) 58 Machine Translated by Google social dimension S Core Level (C) Recommended Level (R) GRI Standards SDGs S1 Human Rights S1.1C S1.2R GRI 412: Goal 8: Policies and guidelines Violation Risk Assessment Human Rights Decent Assessment Work and human rights Comprehensive human rights in Economic business operations (Human Rights Growth Due Diligence: HRDD) with preventive measures S1.3R Number of incidents related to human rights violations, together with corrective and remedial measures Why should the company report • Because in the process of making Businesses along the company's value chain involve a wide range of stakeholders, and as a result, whether intentionally or unintentionally, the business may have positive and negative impacts on human beings. Therefore, the ethical person must have knowledge, understanding and good attitude towards conducting business without violating human rights. reporting guidelines The company should disclose the following information: 1. The essence of the company's human rights policy and practice that covers stakeholders. Both in the organization and in the supply chain. 2. The essence of the black plan. Operations from impact assessment hedging measures and remedial measures in case of human rights violations 3. Summarize the results of monitoring, reviewing and complying with human rights policies and practices set by the company in the past year. 4. The number of incidents related to human rights violations covers all groups of stakeholders related to business operations, such as employees, employees, workers of the Company and business partners, customers, communities and society, etc., along with explanations of remedial and remedial measures from The event in a nutshell 5. Sources for additional study such as - Universal Declaration of Human Rights or UDHR - United Nations Guiding Principles on Business and Human Rights or UNGP 59 Machine Translated by Google Appendix Core Level (C) Recommended (R) GRI Standards SDGs S2 Fair Labor Practices Employment S2.1C GRI 401: Goal 5: Number of employees by gender, Employment Gender age, position level and domiciled area GRI 405: Equality Diversity Goal 10: S2.2C and Equal Reduced Opportunity Inequalities Number of disabled and/or elderly employees Why companies should report • The company's employment data, race, gender, age, disability. In addition, homeland, the numberand of employees reflect the creation also shows of equal the appropriateness social opportunities of size and does not discriminate against and structure. organization compared to the nature of the business, such as the number of employees in each age range will be shown See the experience of employees of each age group. If there are too many young employees, it may cause the business to lack experienced people. Or if there are too many employees near retirement, it may cause the business to be at risk of labor shortages, etc. This information will help companies to be aware of preparations. readiness of personnel to support the future even more for the classification of employees It reflects gender diversity, age, roles, job responsibilities and areas of residence, as well as creating opportunities for people with disabilities5. and the elderly6 reporting guidelines The company should disclose the following information: 1. Statistics on the number of employees in the past year separated by gender, age and position level, such as operational level, management level and high-level executives. There are examples of reports as follows: number of employees Number of employees, Number of senior operational level female management level management age range man female man female man Less than 30 years 30-50 years More than 50 years Total 5 Disabled person means a person who has Bite in performing activities in daily life or participating in social activities due to impairments in vision, hearing, movement, communication, mentality, emotion, behavior, intelligence and learning. or any other defect In addition, there are obstacles in various aspects and there is a special need for assistance (Source: Empowerment and Development of the Life of Persons 6 with Disabilities Act B.E. 2550). Elderly means both male and female population. who are over 60 years old, defined as the age of birth (Source: United Nations) 60 Machine Translated by Google 2.Statistics of the number of employees separated by place of residence artist or native employee's copy Divided by area, such as a province, region or country, etc. province Region country province name number Province Name number province name number Total Total Total 3.Statistics of the number of employees with disabilities and/or the elderly In case there is no employment of persons with disabilities Please give a reason and compliance with the Persons with Disabilities Empowerment and Development Act B.E. 4. The company should disclose Numbers that can be compared, such as integers, averages, percentages, proportions, or ratios, etc., which may be presented in the form of tables, graphs, and pictures as appropriate. 5. Sources for additional study such as - Manual for the provision of services, section 33 and section 35 of the Empowerment of Persons with Disabilities Act B.E. 2550 and the amendment (2nd edition) B.E. 2556 by the Department of Employment, Ministry labor Core Level (C) Recommended (R) GRI Standards SDGs Employee Compensation S2.3C S2.5R GRI 405: Goal 5: Total compensation amount of employees Pay difference between Diversity Gender sexes and Equal Equality S2.4C Opportunity Percentage of Employees who are Provident Fund Members Why companies should report • Information about employee compensation reflects the amount of remuneration related to employee performance and business performance. shows that The company recognizes the savings of employees to create financial security. of employees before entering retirement age by presenting compensation and welfare information of employees appropriately and transparently. can motivate personnel with potential Interest in working with the organization Comparison of female employees to male employees It reflects that the company takes into account the gender pay gap and aims to create financial stability for employees. equality for women and men 61 Machine Translated by Google Appendix reporting guidelines The company should disclose the following information: 1. The total amount of remuneration of all employees in the past year. 2. Proportion of remuneration differences between sexes of employees as follows: Step 1 Calculation of the average remuneration of female employees (F) F = Total remuneration of female employees ÷ Number of female employees Step 2 Calculation of average remuneration of male employees (M) M = total remuneration of male employees ÷ number of male employees Step 3 The representation of the ratio of remuneration of female employees to male employees is X : 1 F X= M Example Company A. has the average remuneration of male employees equal to 342 baht/person/year and the average remuneration of female employees equals 320 baht/person/year. I want to know the ratio of remuneration of female employees to male X : 1. 320 X= = 0.93 342 Therefore, company A. has a female to male employee's remuneration ratio equal to 0.93 : 1, meaning that male employees of company A. are paid about 7% higher than female employees . (PVD) of the company in percentage form as follows: Percentage of employees who are members of the provident fund = X% Total number of employees who are PVD members X= × 100 Total number of employees Core Level (C) Recommended Level (R) GRI Standards SDGs employee development S2.6C Plans S2.8R The GRI 404: Goal 4: or activities about employee employee development plan is an integral part. Training and Quality development of the annual performance appraisal of Education Education employees S2.7C Remember the number of training S2.9R hours average of employees Employee Development Goals S2.10R Amount of employee development expenses S2.11R Employee and/or organization benefits Earned by Employee Development 62 Machine Translated by Google Why companies should report • Employee development information. Demonstrate the company's direction and goals in enhancing knowledge and upgrading skills necessary for the job. In order to achieve the goals according to the strategy set by the way to enhance knowledge And skills for employees may be done in many ways, such as training seminars. study visits, scholarships, or contests for innovative ideas that help support the company's future growth, etc. The results of employee development should be measured and evaluated in a concrete way. which may be part of employee performance appraisal • Outcome information from the development of employees of the company, such as the number of hours of training, average knowledge. It reflects the participation rate and interest in activities or courses allocated by the company. At the same time, employee development costs reflect The relationship between the cost of employee development and business growth is also useful. Analysis of the benefits of employee development is also useful for planning. to prepare employees To have potential and career advancement in line with the future growth direction, which is one way of retaining employees. reporting guidelines The company should disclose information as follows: 1.Overview of the company's employee development plan and goals in the past year in brief. 2.Training plans or courses or activities or projects that enhance knowledge and increase skills. of employees at each level appropriately and in accordance with the direction of business development 3.Summary of results and benefits from implementing the employee development plan including black results compared to with goals and expenses for training and/or employee development to reflect the value of Investment in human resources of the organization 4. The average number of training hours per employee per year. The guidelines for presenting the information are as follows: Average number of knowledge training hours per employee per year = X The sum of the number of knowledge training hours of all employees The number X= of all employees Remark Rules for wording Calculating hours of knowledge training of employees should count the time from the beginning of the training to the end of the training. training or seminar This does not include travel time, registration, and meal breaks, etc. Core Level (C) Recommended (R) GRI Standards SDGs Occupational safety, health and working environment S2.12C S2.14R GRI 403: Goal 3: Plans or activities related to Develop Occupational safety, health Occupational Good Health occupational safety, health and working and working environment Health and and environment development goals Safety Well-being S2.13C S2.15R Goal 8: Decent Work Number of incidents or cases of work- Work-related injury rate and Economic related injuries resulting in lost time until the end of work (Lost Time Injury Growth Frequency Rate: LTIFR) 63 Machine Translated by Google Appendix Why companies should report • Information about diving. Operations on occupational safety, health and working environment demonstrate measures to reduce the risk of events that affect the quality of life of employees. and/or labor. In addition, accident statistics or remember Number of illness/injury incidents From work reflecting the results of black carry out the company's safety work, if the amount Incidents or cases of injury from doing The continuous increase in jobs may increase the cost of safety. In addition, the injury rate from work work to the point of stopping work (LTIFR) also shows the relationship between the injury incident statistics and the total number of hours worked. An increase in LTIFR could lead to a decrease in productivity or business operations, or cause do business interruption. LTIFR information is also useful in determining The goal of the development of the company's safety work as well. reporting guidelines The company should disclose information as follows: 1. Summary of potential risk factors cause an accident from doing daily tasks 2. Occupational safety, health and working environment goals such as mortality rate or zero accidents from work, etc. 3. Practices or measures to prevent risks that may occur to cause accidents from work (not including have life insurance accident insurance or health check which is taken care of at the end of the cause) 4. Statistics of illness, injury or death from work classified by gender or employment conditions, such as Permanent employees, temporary workers, contractors, etc. 5. Injury rate from doing Lost Time Injury Frequency Rate (LTIFR), which shows the frequency of lost time injuries from 1 day or more per 200,000 working hours7. Data are presented as follows : LTIFR = X times per 200,000 working hours The sum of the number of injury incidents Work to the point of absence (times) × 200,000 number of X= working hours Average work per day x number of days worked, average work per year x total number of employees 6. Additional study resources such as - Occupational Safety, Health and Working Environment Act B.E. 2554 - ISO 45001 - Occupational health and safety 7 Reference number of working hours Work from the standard for US National Occupational Safety and Health Administration (Occupational Safety and Health Administration or OSHA) 64 Machine Translated by Google Core Level (C) Recommended Level (R) GRI Standards SDGs Promoting relationships and engagement with employees S2.16C S2.19R GRI 402: Goal 8: Labor/ Decent Engagement development plan Engagement development goals and Management Work and and employee retention employee retention Relations Economic GRI 407: Growth S2.17C S2.20R Freedom of Percentage of Association Engagement assessment employees who resigned voluntarily results of employees per organization and Collective Bargaining S2.18C S2.21R Number of disputes gathering of employees to negotiate Discuss Important labor aspects with the company about the benefits. and with corrective measures employee welfare Why companies should report • Information on promoting relationships and engagement with employees. It shows an effort to take care of and engage with employees to create a sense of commitment to the organization. to retain quality employees to do work with the organization for the longest time which is related to the turnover statistics of employees reflecting the results of black carrying out such work If employee turnover statistics There is a tendency to increase, especially in important positions, which may lead to the risk of a shortage of personnel. affecting the labor structure that will drive the business Including costs that may increase from outsourcing and development. New employees who replace employees who resign • Information about employee engagement and engagement assessments. by promoting collective negotiations such as the Welfare Committee Labor Relations Committee, etc., showing that The company is open for employees to have channels to express their opinions, expectations and Engaging with an employer or management This information also serves as a guideline for the company to develop a care plan. and retain employees continuously • Information on labor disputes. If it happens frequently, it will be an indicator that reflects the company's labor management problems. and if the dispute The vast majority of workers involved in human rights abuses can be at risk of serious consequences. Until the business halt reporting guidelines The company should disclose information as follows: 1.Overview of plans and goals to promote relationships and participation with employees in the year past briefly 65 Machine Translated by Google Appendix 2. Number of employees who voluntarily resigned (excluding dismissal and retirement) in the form of percentages as follows: Percentage of employees who voluntarily resigned = X% The sum of the number of employees who voluntarily resigned X= × 100 Remember the total number of employees 3. Employee engagement survey results should cover important issues such as happiness. In work, understanding between organizational goals and employee expectations, satisfaction with company compensation and welfare. relationship between employers and employees, etc. by the company should present information on the results of a quantitative survey that can compare black results Operate on an ongoing survey cycle, which may be conducted on an annual basis. or biennially 4.Summary of guidelines for promoting dialogue between employees and employers or executives. High-level executives on matters related to employee benefits and welfare, such as the establishment of a welfare committee, labor relations committee, etc. Summarize the results of the discussions that have implications for changes. Benefits and welfare of employees in the past year 5. Number of labor disputes or incidents along with progress reports and measures remedies to resolve such disputes Demonstrates timely handling and control of incidents. Without causing violence to the point that it affects the business (If there is no such dispute, specify “None”) Core Level (C) Recommended (R) GRI Standards SDGs S3 Customer/Consumer Responsibility consumer rights S3.1C S3.4R GRI 102-43: Goal 16: Channels for complaints received by the Policies and guidelines Approach to Peace, Justice about data protection company from customers/consumers stakeholder and Strong customer personal engagement Institutions S3.5R GRI 418: S3.2C Customer Satisfaction Improvement Customer Number of customer data Plan Privacy cases Leaks with corrective measures S3.6R S3.3C Customer Satisfaction Improvement Goals Number of events or clauses complaint about violation of S3.7R consumer rights with corrective measures Customer Satisfaction Evaluation Results 66 Machine Translated by Google Why companies should report • Consumer protection and customer privacy protection. It is a fundamental issue that companies must address. proceed strictly to mitigate the risk of abuse laws and prevent incidents or complaints from customers/consumer that may have a serious impact on Image and sales of products/services of the company, both in the short and long term. in case of violation pertaining to consumers Companies should demonstrate that complaints handling and remedial measures are in place. affected consumers to ensure that consumers will receive fairness • Improving customer satisfaction of the company. This reflects our efforts in meeting expectations and building relationships with customers continuously. This will increase customer trust in the products and services of the business, enabling the company to maintain existing customers and increase the opportunity to create a new customer base. Therefore, the company should assess customer satisfaction. To measure the efficiency and level of acceptance of products and services. and experience that meets customer expectation This affects the growth trend of the business. The company should use the assessment results to improve in order to maintain the relationship and level of customer satisfaction with the company continuously. reporting guidelines The company should disclose information as follows: together with the disclosure of the number of cases of customer data leakage (if any) and remedial measures that reflect the implementation of such policies. 2.Guidelines for handling complaints arising from leakage of customer data and/or violations of consumer rights ready to reveal Number of customer data leakage cases and/or violations of consumer rights including measures and progress in resolving problems as well 3.Summary of the satisfaction development plan and evaluation results/for Survey customer satisfaction levels in areas such as satisfaction with product and/or service quality. value or appropriateness of the price delivery of goods and/or services as well as other issues that reflect brand engagement. services or others, which may be presented in the form of average scores or percentages. To be able to compare the results for the development of a black plan. operate continuously 4. Additional study resources such as - Personal Data Protection Act B.E. 2562 - The EU General Data Protection Regulation (GDPR) - ISO 10001:2018 Quality management - Customer satisfaction - Guidelines for codes of conduct for organizations Core Level (C) Recommended Level (R) GRI Standards SDGs Responsible Marketing and Advertising S3.8R GRI 417: Goal 3: Marketing and Advertising Practices Marketing Good responsibly Health and and Labeling Well-being S3.9R Guidelines for communicating information about impacts of products and services to customers/consumers 67 Machine Translated by Google Appendix Why should the company report ? Making a marketing plan and advertising products and services or forms of promotional activities, taking into account the impact on environmental and social issues including communicating impact information By using products and/or services correctly and completely to customers, users or consumers will make stakeholders confident that Companies can use marketing tools responsibly. reduce the risk from trade barriers and create opportunities for consumers to engage with the brand in the long run reporting guidelines The company should disclose information as follows: 1. The essence of the practice and results Execute marketing or sales plans that shows The Company tries to use marketing communication tools by taking into account the impact on customers/consumers. and does not support advertising or promotional activities that encourage illegal acts. or morality 2. Essence of practice and results Operate according to measures to communicate information, goods or services that are Benefits for consumer decision-making with transparency and completeness. It may include information or warnings about the use of products and/or services on the user manual, product labels or packaging. Also not communicating Statements that exaggerate or cause misunderstandings about products or services. Core Level (C) Recommended (R) GRI Standards SDGs S4 Community/Social Responsibility S4.1C S4.4R GRI 413: Goal 8: Development and Contribution Policy development goals and participation Local Decent Communities Work and with communities/societies that with the community/society that Economic may affected by business may receive business impact Growth S4.2C Plan S4.5R to promote development and have Benefits from projects or activities Engage with communities/societies that for development and assistance to the community/ society may affected by business S4.3C S4.6R Gross amount spent on projects or Number of disputes with community/ society with remedial measures activities for development and Help the community/society 68 Machine Translated by Google Why companies should report • Information on developing and engaging with the community/society. This reflects the Company's responsibility and attentiveness to reduce the impact of business operations on the community/society in order to be able to live together sustainably. coupled with efforts to raise well-being and benefiting people in the community/society for a continuous good quality of life • Information about disputes with the community. It reflects the company's ability to foster community relations and compliance. Relevant laws such as community rights, human rights or environmental laws, etc. It also shows the efficiency in handling complaints from the community at a controllable level. and does not affect so severe that the business halted. or make various business projects unable to proceed. If the Company has more disputes or tends to become more serious may reflect the It is possible that the Company's ability to operate its business will decrease and there may be higher costs from the measures. remedy and remedy reporting guidelines The company should disclose the following information: 1. The essence of the policy reflects the commitment to prevent and reduce the impact of business operations on the community/society with responsibility. Including practices or measures to remedy communities / society with fairness. However, information about such policies may be part of the policies and practices on Company's human rights 2. Development goals and involvement with communities that may be affected by the business The company should disclose Quantitative goals that can be measured in a concrete way, such as reducing the number of complaints or community disputes arising from activities or actions. business operations of the company, etc. 3. Social/community development plans that are in line with the nature of the operations business operations, such as - surveying the satisfaction of the community in order to determine how to operate in accordance with the needs of both the community and the company - Analyze the benefits that the community and the company receive from community development or solving social problems - Encourage the community to be self-reliant in a sustainable manner using potential resources and ability business in strengthening and elevating the quality of life for the community/society 4.Benefits from projects or activities for development and assistance to communities/society that shows results and efficiency of black carry out the work according to the plan It may present monetary benefits such as increased household income, etc., or non-monetary information, such as an increase in the number of local suppliers, etc. The company should report 6. The amount of money spent on projects or activities for community/society development and assistance that demonstrate The appropriateness of the work plan and its consistency with the benefits derived from the said project or activity, as well as reflecting the worthiness and efficiency of the operation. carry out projects or activities of the company 69 Machine Translated by Google Appendix Corporate governance and economy G Core Level (C) Recommended (R) GRI Standards SDGs G1 Policy, Structure and Corporate Governance System Composition of the Board G1.1C GRI 102-18: Goal 5: Governance Gender History of individual Board of Directors Structure Equality G1.2C Goal 16: Peace, Total number of directors Justice and G1.3C Strong Number of independent directors Institutions G1.4C Number of non-executive directors G1.5C Number of female directors G1.6C The Chairman is an independent director. G1.7C Chairman and Managing Director not the same person G1.8C The number of independent directors on the Board of Directors each subset G1.9C Chairman of the sub-committee Each set is an independent director. G1.10C Number of years in office of the director individual 70 Machine Translated by Google Why companies should report Composition of the Board regarded as important information important that reflects that bundle structure system with the oversight of the company is transparent and independent. The company should determine the number of directors to be sufficient and suitable for their characteristics. In addition, the qualifications of directors should be specified to create diversity in order to see various perspectives that may be beneficial to drive the business. especially the promotion of having directors feminine To support gender equality in the business sector reporting guidelines The company should disclose the information as follows: 2. Structure and composition of the Board of Directors, such as the number of female directors, the number of independent directors, and the number of non-executive directors. Independence of the Chairman Including the period of holding the position of individual directors, etc. 3. Names and information for Name important roles of the Audit Committee and other committees such as the Nomination Committee, the Remuneration Committee, the Risk Management Committee, and the Corporate Governance and/or Sustainable Development Committee, etc., along with their positions. Chairman and independent director of each sub-committee 4. Structure and composition of the Audit Committee and other sub-committees 5. Additional study resources such as - Principles of good corporate governance for for listed companies in 2017 (CG Code) by the Office Securities and Exchange Commission Core Level (C) Recommended (R) GRI Standards SDGs Roles and Responsibilities of the Board of Directors G1.11C G1.17R GRI 102-26: Goal 16: Number of meetings of the Board of Directors Results of implementation Role of highest Peace, governance Justice of the succession plan body in and Strong G1.12C setting purpose, Institutions Performance of the Board of Directors values, and strategy G1.13C Number of meetings of the Board of Directors examine 71 Machine Translated by Google Appendix Core Level (C) Recommended (R) GRI Standards SDGs G1.14C GRI 102-26: Goal 16: Performance of the Board of Directors Role of highest Peace, governance Justice examine body in and Strong setting purpose, Institutions G1.15C values, and strategy Remember the number of meetings of Each sub-committee G1.16C Performance of the Board of Directors each subset Why companies should report Board roles and responsibilities regarded as important information reflecting the performance of the Board of Directors with their full competence There is transparency and ethics. In addition, the disclosure of information about the roles and responsibilities of the Board of Directors, including meeting attendance, consultation, and performance evaluation. of management will reflect effective results. Consistent with objectives, strategies, missions and plans of the organization that benefit the Company, shareholders and stakeholders. reporting guidelines The company should disclose the following information: 1. The number of meetings held and the meeting attendance rate of individual directors. The company can present information in the form of tables or diagrams that have been made. 2. The number of meetings held and the meeting attendance rate of the Audit Committee and other committees such as the Nomination Committee, the Remuneration Committee, the Executive Committee, and the Board of Directors. Risk and Corporate Governance and/or Sustainable Development Committee The company can present information in the form of tables or diagrams that have been made. Make it easy for stakeholders to understand. 3.Summary of performance of the Board of Directors Audit Committee and other sub- committees, such as the Corporate Governance Committee, have summarized the results of monitoring the organization to comply with the corporate governance policy. review of the regulatory policy with corporate governance Including other matters (if any), etc. 4. Summarize the follow-up results of the succession plan (if any) by demonstrating the role of the Board of Directors. To prepare personnel within the organization to be able to hold important positions in the organization when that place is vacant In order to operate and manage the organization continuously 72 Machine Translated by Google Core Level (C) Recommended (R) GRI Standards SDGs Nomination of Directors G1.18C GRI 102-24: Goal 16: Nomination Policy and Criteria Nominating Peace, Directors who have qualifications in line with and selecting Justice corporate strategy the highest and Strong governance Institutions G1.19C body Skills and Experience Analysis of directors according to the nature of the business (board skill matrix) G1.20C Profile of newly appointed director Why companies should report Nomination of Company Directors This reflects the clarity and transparency of the personnel selection process to be appointed as the Company's directors who possess knowledge, competency and necessary skills and are in line with the business direction. A variety will create new perspectives in driving business. which will be useful to do work with the management and stakeholders reporting guidelines The company should disclose the following information: 1. Summarize the essence of the policy and criteria showing that The Board of Directors places importance on the process of selecting directors from diversity in age, gender, knowledge, experience and expertise necessary for business operations, as well as qualifications suitable for performing duties as directors. Appoint new directors for shareholders to consider. transparent approval 2. Summarize the results of the analysis of knowledge, skills, experience and specific expertise of directors. which is beneficial to the business (board skill matrix). In brief, the company can display information in the form of the schedule or other forms as the Company deems appropriate. 3. Names, backgrounds and information about newly appointed directors in the past year. position of the director in the current set Also specify who is a newly appointed director in the past year. 4. Sources for additional study such as - Guidelines for the Nominating Committee by the Stock Exchange of Thailand 73 Machine Translated by Google Appendix Core Level (C) Recommended (R) GRI Standards SDGs Remuneration for directors and top executives G1.21C G1.26R GRI 102-38: Goal 8 : Payment Policy and Guidelines Other compensation and benefits Annual total Decent Remuneration of Directors compensation Work and long term of senior management ratio Economic G1.22C The Growth amount of remuneration of directors individual G1.23C Compensation other than monetary of directors G1.24C Payment Policy and Guidelines Remuneration of senior executives G1.25C The total compensation amount of senior management Why companies should report • Information about the remuneration of directors. It reflects clarity, transparency, and appropriateness to the duties and scope of responsibilities of the directors, which has been approved by the shareholders. The compensation should be comparable to Industries or companies of similar size and at a level that can attract knowledgeable directors competence and work fully for the organization Disclosure of Compensation Payments and other long-term benefits of senior management To create clarity, transparency, fairness, reflecting the process of motivating executives in performing their duties to achieve the goals set by the Board assigned to reporting guidelines The company should disclose the following information: 1. Summarize the essence of the overall policy and criteria for the remuneration of directors. that are consistent with the duties and responsibilities of the directors approved from shareholders 74 Machine Translated by Google 2. Remuneration for the Board of Directors as a whole and individually, namely - The amount of monetary remuneration such as meeting allowance and annual bonus, etc. The remuneration is determined based on the remuneration of directors at a level similar to the industry. The company's operations, responsibilities and performance results can be analyzed and compared with Appropriateness of performance - Remuneration or non-monetary benefits such as communication equipment membership fee of Association of automobiles for the position, etc. 3. Summarize the essence of the policy and criteria for the remuneration of top executives. 4. The total amount of top executives' remuneration, which can be analyzed and compared with the appropriateness. of turnover 5. Sources for additional study such as - Additional practices on the Remuneration Committee by the Stock Exchange of Thailand Core Level (C) Recommended (R) GRI Standards SDGs director development G1.27C G1.28R GRI 102-27: Goal 4: Development Plan Policy Development Performance Collective Quality director knowledge Education individual director of highest governance body Why companies should report • Businesses must maintain competitiveness. amid a rapidly changing environment board as leader Organizations should receive learning to enhance skills that are in line with the direction of the organization. From the orientation of directors, training for directors both inside and outside the organization. in order to continually increase operational efficiency. benefits to society as well. reporting guidelines The company should disclose the following information: 1. Summarize the director development plan that reflects the development of knowledge, skills and potential to help directors Able to perform duties efficiently in accordance with the direction of business operations. 2. Development results from activities that promote knowledge of individual directors such as training, seminars, study visits, including being a speaker. or who conveys experience and knowledge It displays important information such as a list of directors who have received training. Activity name/course name development objectives and date of joining such activities, etc. 75 Machine Translated by Google Appendix Core Level (C) Recommended (R) GRI Standards SDGs Assessment of the performance of the Board of Directors and senior executives. G1.29C G1.32R GRI 102-28: Goal 16: Evaluation Criteria performance appraisal results Evaluating Peace, the highest Justice perform duties of the committee of individual directors governance and Strong body’s Institutions G1.30C G1.33R performance Performance assessment results of Evaluation criteria individual committee duty of managing director G1.31C Performance assessment results of Each sub-committee Why companies should report • Information about the performance assessment of the board. It reflects the criteria and guidelines for evaluating the performance of directors both as a group and as an individual, which is a channel for important in giving opinions to improve the operations of next board •The organization should set up criteria and forms for evaluating the performance of the managing director. which is the highest executive for clarity, transparency and fairness, as well as being useful in The organization should demonstrate that its sustainability performance is reported on both a financial and non-financial basis. to the board to be a part of Indicators for evaluating the performance of the managing director or senior management reporting guidelines The company should disclose the following information: To the level of results and satisfaction in the performance of the directors from the self-assessment. and cross-assessment by showing that there is Evaluation results and various comments to improve in terms of composition and independence, work processes, roles and responsibilities, and monitoring of performance. knowledge, ability to work together as a team and code of conduct for company directors, etc. 2.Evaluation results of the Board of Directors, both as a whole and individually And the evaluation results of sub-committees should be presented in the form of quantitative data, which may be integers, percentages, or score ranges, so that it can be analyzed and compared retrospectively. 76 Machine Translated by Google 3.Summary of criteria for evaluating the performance of the managing director and/or senior executives by showing indicators and goals of doing tasks clearly, such as leadership, performance results according to the strategic plan relationship with the Board of Directors and stakeholders, etc. 4. Assessment results of the managing director and/or top executives should be presented in the form of information. A quantitative that can be an integer or percentage, or a range of points. to be able to bring to analyze and compare retrospective evaluation results (if any). 5. Sources for additional study such as : For listed companies in 2017 (CG Code) by the office Securities and Exchange Commission - Example of the Board's self-evaluation form by The Stock Exchange of Thailand Core Level (C) Recommended (R) GRI Standards SDGs business ethics G1.34C G1.38R GRI 102-17: Goal 16: Anti-Abuse Measures Mechanisms Peace, Code of Conduct for advice and Justice business ethics concerns and Strong about ethics Institutions G1.35C Anti-Corruption Policy and Guidelines Corruption G1.36C Number of cases of violation of business ethics or corruption with corrective measures G1.37C Management Policies and Practices Complaints and clues (whistle blowing) Why companies should report • Information on business ethics and anti-corruption. It reflects a culture that encourages the Board of Directors, executives and employees to be aware of their work in order to prevent possible violations. cause damage to the business, showing transparent business operations and the efficiency of the internal control of the organization 77 Machine Translated by Google Appendix • Information about the policy and guidelines for handling complaints and whistle blowing (whistleblowing). Shows that the company has mechanisms and channels to receive complaints. or report clues from employees and stakeholders In the case of being violated or witnessing an act that violates laws/regulations/ethics It also ensures that the Company has measures to protect the complainant or whistleblower. and keep information confidential to prevent violations of the rights of individuals reporting guidelines The company should disclose the following information: 1. Summarize the essence of the code of conduct and anti-corruption policy. including guidelines that promote knowledge and compliance with such policies throughout the organization 2. Number of incidents or complaints arising from violation of business ethics and corruption along with explaining corrective and remedial measures 3. Summarize the essence of the policy and guidelines for handling complaints and whistleblowing (whistle blowing) by showing channels for whistle blowing or complaints such as websites, emails or other channels that complainants and whistleblowers can access. easy, etc., with a mechanism for receiving complaints and protection measures for whistleblowers or complainants in brief. 4. Summary of measures to prevent violations of business ethics. 5. Sources for additional study such as - Guidelines for preparation Business Ethics by Stock Exchange of Thailand - Thai Private Sector Collective Action Against Corruption (CAC) - preparation guidelines Policies and procedures for whistle blowing by stock market of Thailand Core Level (C) Recommended (R) GRI Standards SDGs G2 Sustainability Policy and Strategy G2.1C G2.2R GRI 102-55: Goal 12: Policy and Goals Corporate Sustainability Issues GRI content Responsible Corporate Sustainability index Consumption, (material topics) Production G2.3R Sustainability Report G2.4R Disclosure standards for sustainability performance such as GRI Standards, etc. 78 Machine Translated by Google Why companies should report • Information on corporate sustainability policies. reflects the intention and good practice to reduce the impact and create economic, social and environmental opportunities from business operations. Set corporate- level sustainability goals as well. It will show clear direction and objectives in supporting the policy. Corporate Sustainability be able to measure and evaluate objectively • Information about issues for Material topics reflect economic, social and environmental issues that the Company considers important, urgent, and affecting its ability to do business. about important matters that the company and stakeholders have common interest This is useful for setting directions and strategies in line with the expectations of stakeholders under the business context. Sustainability report is a company's environmental, social and governance information document to meet the information needs of investors, shareholders, customers, communities and stakeholders in addition to financial reports and reports. various annual reports that may not cover overall business performance. Sustainability reports are useful for monitoring and evaluating business performance, risks and opportunities. It is also a tool for gathering information to bring to develop business and further investment decisions reporting guidelines The company should disclose the following information: 1. Summarize the essence of the sustainability policy and goals to cover environmental, social and corporate governance issues. 2. Summary of guidelines for assessing key issues Sustainability (material topics), which include Analysis and identification of material issues, prioritization of material issues. 3. Identify the name of the international reporting standards or principles that are referenced and applied to the disclosure of financial information. The sustainability of the company such as GRI Standards, Integrated Report, CDP and TCFD, etc. 4. Additional study sources such as - GRI Standards - Task Force on Climate-related Financial Disclosures (TCFD) - Integrated Reporting Core Level (C) Level Recommended (R) GRI Standards SDGs G3 Sustainability Risk Management G3.1C G3.5R GRI 102-15: Goal 16: Policies and guidelines on standard about risk Key impacts, Peace, risk management Sustainability management Sustainability risks, and Justice opportunities and Strong Institutions 79 Machine Translated by Google Appendix Core Level (C) Recommended (R) GRI Standards SDGs G3.2C GRI 102-15: Goal 16: Risk Factors and Opportunities from Key impacts, Peace, risks, and Justice Issues Sustainability (ESG risks) opportunities and Strong Institutions G3.3C Emerging risks that may affect business in the future near G3.4C Business continuity management plan such as Business Continuity Plan (BCP), etc. Why companies should report Sustainability risk management information Reflects the potential for errors, damages, undesirable events, or any actions arising from economic, social, and environmental uncertainties and make business operations or The company's project was not successful. achieved the goal, so reporting information about the policy and guidelines on sustainability risk management therefore, it is important information Significantly showing that the organization is aware of measures and controlling the organization's risk in a systematic way. to help mitigate the impact that may occur in the future It also reflects the risk management process at the organizational level. acceptable and controllable Able to investigate and deal with incidents effectively by taking into account the achievement of the organization's objectives. In addition, risk management sustainability that is consistent with principles, standards or guidelines for risk management international sustainability This reflects a clear sustainability risk management approach. and is accepted internationally • Information about sustainability risk factors. It reflects the causes and sources of risks covering economic, social and environmental issues. which is a factor that may • Information about emerging risks reflects the causes and changes that are set. What is about to happen to business operations, information reporting? New risk factors (emerging risks) will show that The company has words Take into account the measures to prepare the business to be ready for the current economic, social and environmental changes. • Information about the Business Continuity Management Plan. Represents handling of unexpected events and threats to the organization or its stakeholders. so that the organization can Activities or business can be carried out normally. It also reflects the org 80 Machine Translated by Google reporting guidelines The company should disclose the following information: 1. Summary of policies, guidelines and risk management framework covering environmental, social and/or governance issues. with corporate governance (ESG) with a specific standard or framework for management The risks taken by the company Used as a guideline for operations or certified according to standards such as COSO, ERM, ISO 31000 (if any), etc. 2. Summary of ESG risk factors that can tell how, where and when that event may occur. Sustainability Risk Identification should be an event that is likely to occur. along with briefly explaining measures to manage those risks 3.Summary of emerging risks that may affect operations Short-term and long-term business operations, such as the risk from climate change shortage of water resources, food security, urbanization, etc., along with briefly explaining measures to manage those risks. 4. Summarize the essence of work plans, practices, or risk response and mitigation measures to deal with unexpected events such as emergency plans, crisis management plans, and continuity management plans. Business continuity plan. The information about the plan should clearly reflect the objectives or goals of prevention. Comprehensive business operations from various disasters and accidents such as fire, flood, epidemic protest, etc. 5. Additional study sources such as - The Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the World Business Council for Sustainable Development (WBCSD) Guidance for Applying Enterprise Risk Management (ERM) to Environmental, Social and Governance (ESG)- related Risks - ISO 31000 - Risk management Core Level (C) Recommended (R) GRI Standards SDGs G4 Sustainable Supply Chain Management G4.1C G4.3R GRI 308: Goal 12: Policies and guidelines Percentage of new Supplier Responsible suppliers of Screened Environmental Consumption Sustainable Supply Chain Management companies Sustainability Issues Assessment and Production GRI 414: G4.2C G4.4R Supplier Goal 16: Social Peace, Sustainable Supply Chain Supplier code of conduct Assessment Justice and Management Plan Strong Institutions 81 Machine Translated by Google Appendix Core Level (C) Recommended (R) GRI Standards SDGs G4.5R GRI 308: Goal 12: Percentage of key suppliers Supplier Responsible who have signed compliance Environmental Consumption Assessment and Business Partner Code of Conduct Production GRI 414: Supplier Goal 16: Social Peace, Assessment Justice and Strong Institutions Why companies should report • Information on sustainable supply chain management. reflect the black process Operations between the company and business partners that demonstrate the process of raw material procurement, production, transportation, and delivery of goods or services to customers, taking into account environmental, social and good governance impacts. in the company's procurement process, which will help mitigate risks that affect the business, such as the use of illegal labor Corruption, etc. It also shows the company's efforts to promote relationships with partners to develop business to grow along with expanding good results to the economy, society and environment, such as continuous development of partners' potential. environmentally friendly procurement (green procurement), etc. reporting guidelines The company should disclose the following information: 1. The essence of the policy and guidelines for sustainable supply chain management. or business ethics for suppliers (if any) that demonstrates the procurement criteria covering the issues environmental, social and good governance such as procurement of raw materials, products and services that are environmentally friendly No use of child labor or slave labor, etc. 2. The essence of the company's supply chain management plan with clear goals, which may cover measures to mitigate risks caused by trade partners in the economy (such as partner dependence few trade obtaining poor quality products/services), social (e.g. human rights violations, treatment of employees and unfair labor) and the environment (such as violating environmental regulations). 3. The percentage of new suppliers who pass the criteria screening. comprehensive procurement Environmental, social and good governance issues 4. Percentage of key suppliers Important signatory to comply with the code of conduct of business partners. which may consider From the value or volume of goods/services traded (if any) 5. Additional study sources such as - ISO 20400 Sustainable procurement - Guidance 82 Machine Translated by Google Core Level (C) Recommended (R) GRI Standards SDGs G5 Innovation Development G5.1C G5.4R Goal 9: - Policies and guidelines on Enterprise Benefits from Innovation Industrial Innovation Development Development Innovation and Infrastructure G5.2C Development and Promotion Process Corporate Innovation Culture G5.3C making costs research and development innovation Why companies should report • Information about innovative developments. reflect that The company is constantly trying to innovate. to create value for new products, services, work processes or business models This new thing may not have existed before. Or adapted from the original that already exists to be modern when used to help make efficient work and increase the competitiveness of the business Benefits to society and the environment, however, should reflect the culture of innovation within the organization. by demonstrating How to encourage employees to be creative and lead applied to work or products/services to add value to the organization reporting guidelines The company should disclose the following information: 1. The essence of the company's innovation development policy and practice. that shows The objectives and goals of innovation development are in line with the direction and growth of the business. along with showing the development process and ways to promote innovation within the organization, such as innovation contest projects courses to promote innovative ideas, etc. 2. Expenses related to making research and development Event plan or corporate innovation projects in the past year 3. Summarize benefits or results from innovation development in the past year (if any), for example, innovation development company A which can increase customer satisfaction. At the same time, it can help reduce energy costs by 10%, representing 300,000 baht in savings on energy costs and reducing emissions. 5% greenhouse gas reduction compared to the previous year without the need to disclose confidential information to reduce the risk of copyright infringement or loss of business benefits. 4. In case the innovation has not yet been completed The company can report progress on the development of such innovation, for example, the company is developing innovation A, 60% complete, and plans to trial it next year. and is expected to be used in the next year, etc. 83 Machine Translated by Google Appendix Summary table of performance according to SET ESG Metrics environmental dimension AND Reporting year Reporting year year GRAY ESG Indicators Code Standards Unit Reporting year Past 3 years 2 report years 1 year E1 Policy and Compliance with Environmental Management Standards Management E1.1C policies and guidelines environmental yes/no E1.2C The number of cases or incidents remember the that violate the law or create impacts on number of cases environment and explain corrective measures E1. 3R Value of damage or fines incurred from violating the law or creating environmental baht impact E1.4R GRAY 103Compliance with principles and standards yes/no international energy management E1.5R Compliance with principles and standards yes/no international standards on water management E1.6R Compliance with principles and standards yes/no International on Garbage and Waste Management E1.7R Compliance with principles and standards Yes/No international GHG management or climate change E2 Power Management E2.1C energy management plan yes/no E2.2C Power consumption (electricity/fuel) kWh E2.3C Amount of renewable energy kWh GRAY 302 E2.4R energy management goals kWh E2.5R The amount of energy consumed per kWh/ unit (energy intensity) unit 84 Machine Translated by Google Reporting year Reporting year year GRAY Code ESG Indicators Unit Reporting year Past 3 years 2 report Standards years 1 year E3 Water Management E3.1C water management plan yes/no E3.2C water consumption cube m. E3. 3R water use goals cube m. GRAY 303 E3.4R Water consumption per unit cube (water intensity) meter/ unit E3.5R Percentage of treated wastewater before % disposal E4 Garbage and Waste Management E4.1C garbage and waste management plan yes/no E4.2C Garbage and waste kg GRAY 306 E4.3R Garbage and Waste Management Goals kg E4.4R Amount of garbage and waste that kg go through the process of reuse and/ or recycling E5 Greenhouse Gas Management E5.1C greenhouse gas management plan yes/no E5.2C Total greenhouse gas emissions of Scope 1 tCO2 and and Scope 2 E5.3C Verification of emissions data yes/no greenhouse gases by external agencies GRAY 305 E5.4R greenhouse gas management goals tCO2 and Total greenhouse gas emissions of Scope tCO2 and E5.5R 1, Scope 2 and Scope 3 E5.6R GHG emissions per unit (carbon intensity) tCO2e /unit 85 Machine Translated by Google Appendix social dimension S Reporting year Reporting year Reporting year GRAY Code Standards ESG Indicators Unit year Past 3 years 2 years 1 year report S1 Human Rights S1.1C Human Rights Policy and Guidelines Violation Risk yes/no Assessment Comprehensive human rights in business operations (Human yes/no S1.2R Rights Due GRI Diligence: HRDD) with preventive measures 412 S1.3R Number of incidents related to human rights violations, together remember the number of cases with corrective and remedial measures S2 Fair Labor Practices Employment S2.1C Remember the total number of employees person Statistics of employees classified by male female male female male female male female person age group - Less than 30 person years old - 30-50 person years old - More than 50 years old GRI Statistics of employees classified by position level male female male female male female male female 401 person -Operational level -Management level -High-level executives person person Statistics of employees classified by domicile -Bangkok and its vicinity -Northern region male female male female male female male female person person - Central region - person Northeastern region - Southern region - Eastern person region person person S2.2C Number of employees with disabilities and/or the person GRAY 405elderly 86 Machine Translated by Google Reporting year Reporting year year GRAY ESG Indicators Code Standards Unit Reporting year Past 3 years 2 report years 1 year Employee Compensation S2.3C Number Total compensation amount of employees baht S2.4C Percentage of employees who are % members of the provident fund GRAY 405 S2.5R Compensation differences female: between genders man employee development S2.6C plans or activities related to yes/no employee development S2.7C Number of training hours, average knowledge of hrs./ employee person/year S2.8R Employee development plans are part of it. yes/no of the annual performance appraisal of GRAY 404employees S2.9R employee development goals yes/no S2.10R Number of expenses for employee development baht S2.11R Benefits to employees and/or organizations yes/no Earned by Employee Development Occupational safety, health and working environment S2.12C plans or activities related to Develop yes/no occupational safety, health and working environment S2.13C Number of incidents or cases of injury time from work to the point of absenteeism S2.14R GRAY 403Development goals for occupational yes/no safety, health and working environment S2.15R Loss time injury rate (Lost Time Injury time/ Frequency) 200,000 Rate: LTIFR) hours 87 Machine Translated by Google Appendix Reporting year Reporting year year GRAY Code ESG Indicators Unit Reporting year Past 3 years 2 report Standards years 1 year Promoting relationships and engagement with employees S2.16C Engagement Development Plan and yes/no employee retention Percentage of employees who resign S2.17C % voluntarily S2.18C Number of significant labor disputes remember the GRI with corrective measures number of cases 402 S2.19R Goals for developing engagement and employee yes/no GRAY 407retention S2.20R Evaluation results of employee engagement to yes/no the organization Gathering of employees to negotiate Yes/No Discuss with the S2.21R company about benefits and employee welfare S3 Customer/Consumer Responsibility consumer rights S3.1C Policies and guidelines for treatment Personal data yes/no of customers Number of cases of S3.2C customer data leakage remember the with corrective measures number of cases S3.3C remember the number of incidents or remember the GRI complaints related to the violation of consumer rights number of cases 102-43 with corrective measures S3.4R GRAY 418Channels that the company receives complaints yes/no from customers/consumers S3.5R Customer Satisfaction Development Plan yes/no S3.6R Customer Satisfaction Improvement Goals yes/no S3.7R Customer Satisfaction Evaluation Results yes/no 88 Machine Translated by Google Reporting year Reporting year year GRAY ESG Indicators Code Standards Unit Reporting year Past 3 years 2 report years 1 year Responsible Marketing and Advertising S3.8R Marketing and Advertising Practices yes/no responsibly S3.9R GRAY 417Guidelines for communicating information about yes/no the impact of goods and services on Customers/Consumers S4 Community/Social Responsibility Development policy and participation with S4.1C yes/no Communities/Societies that may be affected by the business Plan to promote development and participation S4.2C yes/no with communities/societies that may be affected by the business S4.3C Number of disputes with the community/ quantity society with corrective measures case GRAY 413 development goals and involvement with S4.4R yes/no Communities/Societies that may be affected by the business S4.5R benefit from a project or activity yes/no for development and assistance to the community/ society Total amount spent on the project or Activities S4.6R baht for development and assistance Community/Society 89 Machine Translated by Google Appendix Corporate governance and economy G Reporting year Reporting year year GRAY Code ESG Indicators Unit Reporting year Past 3 years 2 report Standards years 1 year G1 Policy, Structure and Corporate Governance System Composition of the Board G1.1C History of the Board of Directors, yes/no individually, G1.2C number of directors as a whole person G1.3C Number of independent directors person G1.4C Number of non-executive directors person G1.5C Number of female directors person GRI G1.6C 102-18 The Chairman of the Board is an independent director. yes/no G1.7C Chairman and Director The manager is yes/no not the same person. Number of independent directors on the board person G1.8C each subset Chairman of the Sub-Committees Each set yes/no G1.9C is an independent director. Number of years holding the year G1.10C position of individual director Roles and Responsibilities of the Board of Directors G1.11C Remember the number of meetings time of the board G1.12C Performance of the yes/no Board of Directors GRI G1.13C 102-26 Remember the number of meetings time of the Audit Committee G1.14C operating results yes/no of the Audit Committee 90 Machine Translated by Google Reporting year Reporting year year GRAY ESG Indicators Code Standards Unit Reporting year Past 3 years 2 report years 1 year G1.15C time Remember the number of meetings of each sub-committee G1.16C Performance results yes/no GRI 102-26 of each sub-committee G1.17R Result of implementation of yes/no succession plan Nomination of Directors G1.18C Nomination Policy and Criteria yes/no Directors who have qualifications in line with corporate strategy G1.19C GRI Analysis of skills and experience of directors yes/no 102-24 according to the nature of the business (board skill matrix) G1.20C History of the directors who yes/no received new appointment Remuneration for directors and top executives G1.21C Payment Policy and Criteria yes/no Remuneration of Directors G1.22C Number of Directors' Remuneration baht individual G1.23C Remuneration other than monetary yes/no of directors G1.24C GRI Payment Policy and Criteria yes/no 102-38 Remuneration of senior executives G1.25C Total amount of remuneration for high-ranking baht executives G1.26R Other compensation and benefits long yes/no term of senior management director development G1.27C Policy on director development plan yes/no GRI G1.28R 102-27 Development performance individual yes/no director 91 Machine Translated by Google Appendix Reporting year Reporting year year GRAY ESG Indicators Code Standards Unit Reporting year Past 3 years 2 report years 1 year Assessment of the performance of the Board of Directors and top executives Practice G1.29C evaluation criteria Duties of the Board yes/no G1.30C performance appraisal results yes/no of the committee as a group G1.31C performance appraisal results yes/no GRI of each sub-committee performance 102-28 G1.32R appraisal results yes/no of individual directors G1.33R Practice evaluation criteria Duties of yes/no Managing Director business ethics G1.34C business ethics (code of conduct), policies yes/no G1.35C and guidelines against Corruption yes/no G1.36C Number of cases of violation of remember the GRI business ethics or corruption with number of cases corrective measures 102-17 G1.37C Management policies and practices yes/no Complaints and clues (whistle blowing) G1.38R Measures to prevent abuse yes/no business ethics G2 Sustainability Policy and Strategy Corporate G2.1C Sustainability Policy and Goals yes/no G2.2R Corporate Sustainability Issues yes/no (material topics) GRI G2.3R 102-55 Sustainability Report yes/no G2.4R Disclosure standards for yes/no sustainability performance such as GRI Standards, etc. 92 Machine Translated by Google Reporting year Reporting year year GRAY ESG Indicators Code Standards Unit Reporting year Past 3 years 2 report years 1 year G3 Sustainability Risk Management Management policies and G3.1C guidelines Sustainability Risk yes/no G3.2C Risk factors and opportunities from yes/no Sustainability issues (ESG risks) Emerging G3.3C risks that may affect business in the near yes/no GRI future 102-15 G3.4C Business continuity management plan e.g. yes/no Business Continuity Plan (BCP), etc. G3.5R Risk Management Standards Yes/No Sustainability G4 Sustainable Supply Chain Management G4.1C Management Policies and Practices yes/no Sustainable Supply Chain G4.2C Sustainable Supply Chain Management Plan yes/no G4.3R Percentage of new suppliers of the % GRAY 308company through screening issues Sustainability G4.4R GRAY 414Code of conduct for business yes/no partners (supplier code of conduct) G4.5R Percentage of major suppliers signed Comply % with business partner code of conduct G5 Innovation Development G5.1C Policies and guidelines on Enterprise yes/no Innovation Development G5.2C development and promotion yes/no process Corporate Innovation Culture - cost of making research and G5.3C baht development innovation G5.4R Benefits from innovation development yes/no 93 Machine Translated by Google Overview Sustainability Reporting Manual For listed companies analyze prepare collect information 1 3 1.1 3.1 Determine the scope of reporting by considering the Communicate with data subject nature of the business and the location of the authorities to prepare, track and collect business. that have a high impact on social and data for reports environmental issues 3.2 1.2 Working Group on Reporting Consider and select information to be reported in sustainability data collection accordance with 4 principles: important - timely - according to the specified reliable - comparable. layout and indicators 2 2.1 Set up a working group on sustainability reporting. 2.2 Survey stakeholder expectations 2.3 Define and prioritize material topics 2.4 Define outlines and indicators of issues to be reported Machine Translated by Google write examine publish report 4 6 consists of 3 parts of information 6.1 4.1 Information dissemination channels are part of of the annual report or separately as a Basic information of the company, sustainability report or published on the website namely nature of business value chain and stakeholders of the company 4.2 6.2 Policies and strategies include policies and goals. Electronic file format or publication Sustainability and Sustainability Issues 6.3 4.3 Presentation Presents in language Performance results include goals for each material that is easy to understand. as image data (infographic) sustainability issue, operational guidelines, and performance or diagram indicators (ESG Metrics). 5 5.1 Review and scrutinize reports by the internal department and authenticate by external agencies 5.2 Present the report to the Board of Directors and executives for approval before dissemination. 95 Machine Translated by Google Sustainable Business Development Group The Stock Exchange of Thailand, email SRcenter@set.or.th www.set.or.th