ดัชนีเนื้อหา FTSE

บริษัท ศุภาลัย จำกัด (มหาชน) ให้ความสำคัญกับการดำเนินธุรกิจที่โปร่งใสและยั่งยืน โดยรายงานตามดัชนี FTSE สะท้อนถึงการบริหารจัดการด้านสิ่งแวดล้อม สังคม และธรรมาภิบาล (ESG) ตามมาตรฐานสากล เพื่อสร้างความเชื่อมั่นแก่ผู้ลงทุน ผู้มีส่วนได้เสีย และสังคมโดยรวม

ดัชนีเนื้อหา FTSE 2568

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สิ่งแวดล้อม

Environmental Pillar	Indicator Legend	Indicator Type	Indicator Description	Location on Website
Biodiversity Indicator
	EBD02	Qualitative	Time-specific Targets at Critical Sites a) Quantified time-specific targets to address biodiversity impact b) Commitment to net positive biodiversity impact (or compensation for negative impact)	Topic: Biodiversity Biodiversity Goals Policy and Commitment
	EBD05	Qualitative	Disclosed assessment of biodiversity risks for: a) Potential new operations or projects (due diligence) b) Existing operations or projects	Topic: Biodiversity Biodiversity Risk Assessment Process Biodiversity risk assessment
	EBD06	Qualitative	Disclosure of biodiverse habitats: a) Within or adjacent to business operations b) Protected or restored by the company	Topic: Biodiversity Biodiverse Habitats Biodiversity Mitigation Hierarchy: Avoid, Minimize, and Offset The “Forest for Happiness” Project, Year 3
	EBD08	Qualitative	Disclosure of engagement on efforts to reduce loss of biodiversity with: a) Governments or Regulators b) Local or International Organisations and NGOs	Topic: Biodiversity The “Forest for Happiness” Project, Year 3 Training and Capacity Building in Biodiversity Management
	EBD09	Qualitative	Disclosure of Biodiversity Action Plan (BAP) audits: a) At some sites b) At all relevant sites	Topic: Biodiversity Risk Level Analysis and Biodiversity Action Plan (BAP) The “Forest for Happiness” Project, Year 3
	EBD14	Qualitative	The company participates in additional, biodiversity-related certification schemes through: a) Pilot schemes b) Systematic application	Topic: Biodiversity Performance Results 2025
	EBD17	Qualitative	Policy or commitment on biodiversity which: a) Addresses the issue b) Includes commitment to reduce or avoid the impact	Topic: Biodiversity Policy and Commitment Policy on Biodiversity Management
Climate Change Indicator
	ECC01	Qualitative	Climate Change impact including CO₂ /GHG emissions – Policy or commitment statement to: a) Address the issue b) Reduce or avoid the impact or improve efficiency	Topic: Climate Change Policy and Commitment Policy on Climate Change Management
	ECC43	Qualitative	Recognition of climate change: a) As a relevant risk and/or opportunity to the business b) Discloses time horizon (short/medium/long term) of risk/opportunity	Topic: Climate Change Impacts, Risks, and Opportunities Risk Assessment and Climate Adaptation & Mitigation Scenario Analysis
	ECC31	Qualitative	Energy use - Policy or commitment statement to: a) Address the issue b) Reduce or avoid the impact or improve efficiency	Topics: Climate Change Policy and Commitment Policy on Climate Change Management Pollution & Resources Strategies and Management Approaches Policy on Efficient use of Resources
	ECC03	Qualitative	Demonstrating support for mitigating climate change through: a) Membership of business associations b) Company position on public policy and regulation	Topic: Climate Change Information Disclosure and Collaboration Activities for Efficient Greenhouse Gas: The company is a member in the Thailand Carbon Neutral Network (TCNN) Supply Chain Engagement on Climate Change
	ECC05	Qualitative	Initiatives in place include measures to address climate change through adaptation: a) Company mentions addressing adaptation b) Company explains specific actions taken	Topic: Climate Change Activities for Efficient Greenhouse Gas
	ECC38	Qualitative	Short term (up to 5 years) quantitative targets to reduce GHG emissions (which could include scope 1 and/or scope 2 and/or scope 3): a) Unquantified, process targets b) Quantified targets* *Details of quantified targets will be recorded.	Topic: Climate Change Climate Change Goals
	ECC39	Qualitative	Long term (more than 5 years) quantitative targets to reduce GHG emissions (which could include scope 1 and/or scope 2 and/or scope 3): a) Unquantified, process targets b) Quantified targets* *Details of quantified targets will be recorded.	Topic: Climate Change Climate Change Goals
	ECC08	Qualitative	Board oversight of climate change: a) Evidence of board or board committee oversight of the management of climate change risks b) Named position responsible at Board Level	Topic: Climate Change Governance Structure
	ECC41	Qualitative	Independent verification of operational GHG emissions data: a) Independent verification by third party b) International assurance standard used and level of assurance declared	Topic: Climate Change Organizational Greenhouse Gas Emission Data
	ECC42	Qualitative	Independent verification of operational energy consumption data: a) Independent verification by third party b) International assurance standard used and level of assurance declared	Topic: Climate Change Organizational Greenhouse Gas Emission Data
	ECC14	Quantitative	Three years of total operational GHG emissions data (Scope 1 & 2) is disclosed	Topic: Climate Change Organizational Greenhouse Gas Emission Data
	ECC15	Quantitative	Three years of total energy consumption data is disclosed	Topic: Climate Change Activities for Efficient Greenhouse Gas Organizational Greenhouse Gas Emission Data
	ECC44	Qualitative	Impact of climate-related risks and opportunities. The company: a) Details how they incorporate climate change risks and opportunities in their strategy (mitigation, new products, R&D, etc.) b) Discloses the impact of climate change risks and opportunities on financial planning (OPEX, CAPEX, M&A, debt)	Topic: Climate Change Impacts, Risks, and Opportunities Strategies and Management Approaches Risk Assessment and Climate Adaptation & Mitigation House Design and Building Standards for Energy Efficiency and Carbon Reduction
	ECC45	Qualitative	Climate scenario planning: a) The company mentions the 2 degree scenario in relation to business planning, or confirms it has conducted climate related scenario analysis b) The company describes the business impact of one or more climate scenario analysis	Topic: Climate Change Scenario Analysis
	ECC49	Quantitative	Scope 3 emissions (3 years) split by category	Topic: Climate Change Organizational Greenhouse Gas Emission Data
	ECC50	Qualitative	Climate-related risk management procedures: a) Integrated into multi disciplinary company-wide risk management b. Specific climate-related risk management process b) Specific climate-related risk management process	Topic: Climate Change Risk Assessment and Climate Adaptation & Mitigation
	ECC73	Qualitative	The company discloses involvement in organisations dedicated specifically to climate-related issues: a) Its memberships of any organisations dedicated to climate-related issues. b) Its involvement in these t organisations.	Topic: Climate Change Strategies and Management Approaches Activities for Efficient Greenhouse Gas: The company is a member in the Thailand Carbon Neutral Network (TCNN)
	ECC74	Qualitative	The company has a stated policy or commitment to ensuring: a) Consistency between its climate change policy and the positions taken by the trade associations of which they are members.	Topic: Climate Change Strategies and Management Approaches Activities for Efficient Greenhouse Gas: The company is a member in the Thailand Carbon Neutral Network (TCNN)
	ECC76	Qualitative	Does the company have a commitment to align disclosures to the recommendations of the Financial Stability Board’s Task Force on Climate-related Financial Disclosures (TCFD)? a) The company commits to or currently aligns its disclosures to the TCFD recommendations b) The company explicitly sign posts TCFD-aligned disclosures in its annual reporting OR publishes them in a TCFD report	Topic: Climate Change Strategies and Management Approaches Risk Assessment and Climate Adaptation & Mitigation Annual Report and Form 56-1 (P.286 – 292)
	ECC77	Qualitative	The company has a decarbonisation strategy to meet its long, medium and short-term GHG reduction targets: a) The company identifies the set of actions it intends to take to achieve its GHG reduction targets over the targeted timeframe. These measures clearly refer to the main sources of its GHG emissions, including Scope 3 emissions where applicable. b) The company quantifies key elements of this strategy with respect to the major sources of its emissions, including scope 3 emissions where applicable (e.g. changing technology or product mix, supply chain measures, research and development spending). c) The company discloses the quantified contribution of each action in terms of the approximate proportion of the overall GHG target that the action will account for.	Topic: Climate Change Strategies and Management Approaches Strategies to reduce emissions and enhance greenhouse gas absorption Performance Results 2025
	ECC78	Qualitative	The company is working to decarbonise its future capital expenditures: a) The company explicitly commits to align all future capital expenditures with its long-term GHG target(s) OR with the Paris Agreement’s objective of limiting global warming to 1.5° Celsius. b) The company explicitly commits to phase out investments in carbon intensive assets or products. c) The company discloses the methodology it uses to align its future capex with its decarbonisation goals	Topic: Climate Change Impacts, Risks, and Opportunities Policy and Commitment Strategies and Management Approaches
Pollution & Resources Indicator
	EPR01	Qualitative	Pollution - policy or commitment statement to: a) Address the issue b) Reduce or avoid the impact or improve efficiency	Topics: Pollution & Resources Policy and commitment Air Pollution Management Strategies and Management Approaches Environmental Policies and Guidelines Policy on Efficient use of Resources
	EPR02	Qualitative	Waste - policy or commitment statement to: a) Address the issue b) Reduce or avoid the impact or improve efficiency	Topics: Pollution & Resources Policy and commitment Waste Management Strategies and Management Approaches Environmental Policies and Guidelines Policy on Efficient use of Resources Policy on Resource and Waste Management
	EPR03	Qualitative	Resource use - policy or commitment statement to: a) Address the issue b) Reduce or avoid the impact or improve efficiency	Topic: Pollution & Resources Policy and commitment Environmental Policies and Guidelines Policy on Efficient use of Resources Policy on Resource and Waste Management
	EPR04	Qualitative	Time-specific targets, beyond regulatory requirements, to reduce or avoid pollution: a) Unquantified, process targets b) Quantified targets	Topic: Air Pollution Management Goals for 2030 Air Quality Risk Assessment
	EPR05	Qualitative	Time-specific targets, beyond regulatory requirements, to reduce or avoid waste: a) Unquantified, process targets b) Quantified targets	Topic: Waste Management Goals for 2030 Project Supalai Self-Proved
	EPR06	Qualitative	Time-specific targets, beyond regulatory requirements, to reduce or avoid resource use: a) Unquantified, process targets b) Quantified targets	Topic: Waste Management Goals for 2030 Project Supalai Self-Proved
	EPR07	Qualitative	Progress against previously set targets to reduce or avoid pollution: a) Unquantified, process targets b) Quantified targets	Topic: Pollution & Resources Projects supporting environmentally friendly construction Air Pollution Management Performance in 2025 Performance Results 2025 Research and development to prevent pollution impacts
	EPR08	Qualitative	Progress against previously set targets to reduce or avoid waste: a) Unquantified progress b) Quantified progress	Topic: Waste Management Performance in 2025 Performance Results 2025
	EPR09	Qualitative	Progress against previously set targets to reduce or avoid resource use: a) Unquantified, process targets b) Quantified targets	Topic: Waste Management Performance in 2025 Performance Results 2025
	EPR10	Qualitative	Disclosure of three years of water (effluent) discharge: a) Total amount b) Quality and destination	Topic: Effluent discharge management Detailed of action taken to effluent Discharge: to specific for Construction project in Phuket Province
	EPR11	Qualitative	Disclosure of three years of raw material used (tonnes): a) Total b) Total by type	Topic: Waste Management Summary of waste statistics
	EPR12	Qualitative	Independent verification of operational environmental data: a) Independent verification by third party b) International assurance standard used and level of assurance declared	Topics: Climate Change Certified according to international standard ISO 14064-1-2018, verified. Data by Company Bureau Veritas (Thailand) Ltd. Pollution & Resources Strategies and Management Approaches Energy Management Smart Energy-Saving Homes
	EPR13	Qualitative	Disclosure of working with others to reduce pollution, waste or resource use by: a) Participation in specific local or global Initiatives b) Collaboration with other companies such as making use c) of the same waste streams as inputs (such as industrial ecology)	Topics: Energy Management Smart Energy-Saving Homes Waste Management The Company is a member of the Circular Economy in Construction Industry (CECI) in Thailand Project Supalai Self-Proved Collaboration with local authorities in waste management
	EPR15	Qualitative	Financial quantification of pollution, waste or resource use specifying: a) Costs associated with their impacts (including shadow costing) b) Investment in R&D on reducing or avoiding their impacts (including funding of R&D organisations)	Topic: Pollution & Resources Projects supporting environmentally friendly construction
	EPR16	Qualitative	Use of LifeCycle Analysis in product or system design: a) Report of analysis b) Use in planning	Topic: Energy Management Smart Energy-Saving Homes
	EPR18	Quantitative	Disclosure of three years of Nitrous Oxides (NOx) emissions (tonnes)	Topic: Air Pollution Management Air pollution emission statistics
	EPR19	Quantitative	Disclosure of three years of Sulphur Oxide (SOx) emissions (tonnes)	Topic: Air Pollution Management Air pollution emission statistics
	EPR24	Quantitative	Disclosure of three years of hazardous waste generation (tonnes)	Topic: Waste Management Summary of waste statistics
	EPR25	Quantitative	Disclosure of three years of non recycled waste generation (tonnes)	Topic: Waste Management Summary of waste statistics
	EPR26	Quantitative	Disclosure of three years of waste recycled (tonnes)	Topic: Waste Management Summary of waste statistics
	EPR28	Quantitative	Percentage of sites covered by recognized environmental management systems such as ISO14001 or EMAS	Topic: Pollution & Resources Strategies and Management Approaches
Water Security Indicator
	EWT13	Qualitative	Policy or commitment on water use reduction which: a) Addresses the issue b) Includes commitment to reduce water use or improve efficiency	Topic: Water Management Policy and Commitment Policy on Resource and Waste Management
	EWT24	Quantitative	Water management plan (including water recycling system): a) Company discloses and details its water management plan at the company level/site specific b) Company discloses the number and/or proportion of sites with a water management plan	Topic: Water Management Strategies and Management Approaches Performance Results 2025
	EWT06	Qualitative	Detailed disclosure of action(s) taken to reduce water use: a) Applied to specific sites b) Applied throughout the company	Topic: Water Management Strategies and Management Approaches Performance Results 2025 Engagement with Stakeholder of Water-Stressed Areas Wastewater Management and Recycling
	EWT25	Qualitative	Does the company engage with its stakeholders at water stressed sites	Topic: Water Management Strategies and Management Approaches Performance Results 2025 Engagement with Stakeholder of Water-Stressed Areas
	EWT08	Qualitative	Works with all stakeholders to reduce water withdrawal/consumption by: a) Participation in specific local or global Initiatives b) Collaboration with other companies operating at same sites such as making use of water waste streams as inputs (industrial ecology)	Topic: Water Management Strategies and Management Approaches Engagement with Stakeholder of Water-Stressed Areas Water Quality Control Discharge
	EWT26	Quantitative	Water-stressed/scarce regions: a) Company has identified it operates in water-stressed regions b) Company discloses the number and/or proportion of facilities, assets, production, revenue in water-stressed regions	Topic: Water Management Strategies and Management Approaches Engagement with Stakeholder of Water-Stressed Areas
	EWT29	Qualitative	Does the company disclose the number of incidents of non-compliance with water quality/quantity permits, standards and regulations	Topic: Water Management Performance Results 2025
	EWT30	Quantitative	Three years of total water discharge data is disclosed by destination Ocean Surface water Subsurface / well Off-site water treatment Beneficial / other use Total	Topic: Water Management Water Management Performance and Results 3 years retrospective
	EWT31	Quantitative	Three years of total water withdrawal data is disclosed by source: Surface water from rivers, lakes, natural ponds Groundwater from wells, boreholes Used quarry water collected in the quarry Municipal potable water External wastewater Harvested rainwater Sea water, water extracted from the sea or the ocean Total	Topic: Water Management Water Management Performance and Results 3 years retrospective
	EWT32	Quantitative	Three years of facilities’ water withdrawal data – for companies not disclosing company’s overall data	Topic: Water Management Water Management Performance and Results 3 years retrospective
	EWT33	Quantitative	Three years of facilities’ water discharge data – for companies not disclosing company’s overall data	Topic: Water Management Water Management Performance and Results 3 years retrospective
	EWT34	Qualitative / Quantitative	Time-specific target(s) to reduce water consumption/withdrawal at the company level: a) Unquantified targets b) Quantified targets	Topic: Water Management Water Security Goals Wastewater Management and Recycling Reducing Water Usage and Loss in the Organization Water Quality Control Discharge
	EWT35	Qualitative / Quantitative	Time-specific target(s) to reduce water consumption/withdrawal at the specific sites impacted by water stress: a) Unquantified targets b) Quantified targets	Topic: Water Management Water Security Goals
	EWT09	Qualitative	Progress against quantified targets to reduce water use: a) Applied at specific sites b) Applied throughout the company	Topic: Water Management Wastewater Management and Recycling Reducing Water Usage and Loss in the Organization Water Quality Control Discharge
Supply Chain: Environment Indicators
	ESC02	Qualitative	Supplier/sourcing policy or commitment statement that addresses: a) Energy use b) Climate change impact including CO₂/GHG emissions	Topic: Sustainable Supply Chain Management Impacts, Risks, and Opportunities Policy and Commitment Establish criteria for suppliers to reduce greenhouse gas emissions from their operations Policy on Environmental and Practices Supplier Code of Conduct
	ESC03	Qualitative	Supplier/sourcing policy or commitment statement that addresses: a) Water use b) Biodiversity impact	Topic: Sustainable Supply Chain Management Impacts, Risks, and Opportunities Policy and Commitment Governance Structure Establish criteria for suppliers to reduce greenhouse gas emissions from their operations Policy on Environmental and Practices Supplier Code of Conduct
	ESC04	Qualitative	Supplier/sourcing policy or commitment statement that addresses: a) Environmental issues b) Pollution	Topic: Sustainable Supply Chain Management Impacts, Risks, and Opportunities Policy and Commitment Governance Structure Establish criteria for suppliers to reduce greenhouse gas emissions from their operations Policy on Environmental and Practices Supplier Code of Conduct
	ESC05	Qualitative	Supplier/sourcing policy or commitment statement that addresses: a) Waste reduction b) Resource use	Topic: Sustainable Supply Chain Management Impacts, Risks, and Opportunities Policy and Commitment Governance Structure Establish criteria for suppliers to reduce greenhouse gas emissions from their operations Policy on Environmental and Practices Supplier Code of Conduct
	ESC09	Qualitative	Risk Assessment carried out regarding environmental issues for: a) Potential new suppliers (due diligence) b) Existing suppliers to identify those that are high risk	Topic: Sustainable Supply Chain Management Supply Chain Management Selection and Registration of New Suppliers Supply Chain Risk Assessment
	ESC11	Qualitative	Monitoring of suppliers including disclosure of: a) Physical inspection audits, or reporting on number or b) proportion of suppliers monitored or audited c) Results and specific action taken on any non d) compliance by suppliers	Topic: Sustainable Supply Chain Management Supplier Audit
	ESC08	Qualitative	Environmental policy/policies integrated with suppliers through: a) Communication b) Training of relevant supplier staff	Topic: Sustainable Supply Chain Management Supplier Code of Conduct Building Relationships and Developing Supplier and Contractor Potential Supplier Code of Conduct
	ESC10	Qualitative	Action taken to manage the environmental impact of suppliers through encouraging: a) Reporting b) Impact reduction	Topic: Sustainable Supply Chain Management Establish criteria for suppliers to reduce greenhouse gas emissions from their operations Hosted a Focus Group for feedback in 2025 Supplier Development and Training in Greenhouse gas emission reduction
	ESC12	Qualitative	Company involvement in initiatives, or commitment to frameworks, on environmental impacts in supply chain: a) Participation in workshops or industry/topic specific initiatives or collaboration efforts b) Member of an industry- or topic-specific related initiative	Topic: Sustainable Supply Chain Management Supplier Development and Training in Greenhouse gas emission reduction Procurement of environmentally friendly materials (Green Procurement) Climate Change The company is a member in the Thailand Carbon Neutral Network (TCNN)
	ESC22	Qualitative	Discloses property portfolio management policy, which addresses issues arising from tenant operations, covering: a) Environmental issues, generally b) At least two specific issues such as climate change, energy use, water use, and biodiversity	Topic: Climate Change Policy and Commitment Policy on Climate Change Management
	ESC23	Qualitative	Time-specific targets on GHG emissions or energy usage from property portfolio, including: a) b) Quantitative future targets set c) Performance against previously set targets reported	Topic: Climate Change Climate Change Goals
	ESC24	Qualitative	Time-specific targets on certification to a recognized building management standard for property portfolio, such as LEED, BREEAM, etc., including: a) Quantitative future targets set b) Performance against previously set targets reported	Topics: Climate Change House Design and Building Standards for Energy Efficiency and Carbon Reduction Labour Standards Diversity, equality and non-discrimination.
	ESC25	Qualitative	Time-specific targets on water usage from property portfolio: a) Quantitative future targets set b) Performance against previously set targets reported	Topic: Water Management and Water Security Water Management and Water Security Goals
	ESC28	Qualitative	Building Management Systems in place measuring energy efficiency of properties: a) In some properties b) In all properties	Topic: Climate Change House Design and Building Standards for Energy Efficiency and Carbon Reduction
	ESC29	Qualitative	Implementation of biodiversity protection projects through underlying property portfolio: a) Example projects near some properties b) Systematic approach around all properties	Topic: Biodiversity Biodiversity Risk Assessment Process Biodiversity Mitigation Hierarchy: Avoid, Minimize, and Offset
	ESC30	Quantitative	Three years of total GHG emissions data on properties disclosed	Topic: Climate Change Organizational Greenhouse Gas Emission Data
	ESC31	Quantitative	Three years of total energy usage data on properties disclosed	Topic: Climate Change Reduction of direct and indirect greenhouse gas emissions from energy consumption
	ESC32	Quantitative	Three years of total water usage data from property portfolio disclosed	Topic: Water Management Water usage data for 233 construction projects in Bangkok, its surrounding areas, and the regions, including Supalai Grand Tower

สังคม

Social Pillar	Indicator Legend	Indicator Type	Indicator Description	Location on Website
Health & Safety Indicators
	SHS01	Qualitative	Health and safety policy or commitment statement which: a) Identifies the issue as relevant and important b) Applies to contractors or other external stakeholders	Topic: Health & Safety Policy and Commitment Policy on Safety, Occupational Health and Working Environment
	SHS03	Qualitative	Board oversight of health and safety: a) Evidence of board or board committee oversight of management of health and safety risks b) Named position responsible at Board level	Topic: Health & Safety Governance Structure
	SHS04	Qualitative	Risk Assessment carried out regarding health and safety for: a) Potential new operations or projects (due diligence) b) Existing operations or projects	Topic: Health & Safety Identification and Assessment of Occupational Health and Safety Risks Occupational Health and Safety Audits Occupational Safety, Health, and Environmental Statistics
	SHS05	Qualitative	Employee involvement in health and safety improvements, through: a) Participative initiatives such as employee health and safety committees b) Management discussions on health and safety with worker representatives or trade unions	Topic: Health & Safety Governance Structure Project/Activities to prevent and reduce occupational health and safety risks
	SHS08	Qualitative	Performance monitoring and management of health and safety, demonstrated by: a) Performance and progress against previously set targets b) Performance benchmarking against industry standards	Topic: Health & Safety Health and Safety Goals Strategy and Management Approach
	SHS10	Qualitative	For health and safety data, there is: b) Clear disclosure of the international assurance standard used and the level of assurance	Topic: Health & Safety Strategy and Management Approach
	SHS13	Quantitative	Number of staff trained on health and safety standards within the last year	Topic: Health & Safety Health and Safety Goals Project/Activities to prevent and reduce occupational health and safety risks Occupational Safety, Health, and Environmental Statistics
	SHS15	Quantitative	Lost-time incident rate, over last three years	Topic: Health & Safety Occupational Safety, Health, and Environmental Statistics
	SHS36	Quantitative	Work-related fatalities over 3 years per 1000 employees relative to sector peers	Topic: Health & Safety Occupational Safety, Health, and Environmental Statistics
	SHS37	Qualitative	In cases of accidents or incidents leading to injuries or fatalities, the company discloses: a) Investigations and findings of reported incidents, or that no health & safety incidents leading to injuries or fatalities occurred b) Actions following reported incidents, or that no health & safety incidents leading to injuries or fatalities occurred	Topic: Health & Safety Incident Management and Oversight Process
	SHS38	Quantitative	Number of work-related employee fatalities, over last three years	Topic: Health & Safety Occupational Safety, Health, and Environmental Statistics
	SHS39	Qualitative	Policy or commitment statement on reducing health and safety impact through: a) Commitment to continuous improvement b) Time-specific, quantitative targets to reduce incidents	Topic: Health & Safety Health and Safety Goals Policy and Commitment Policy on Safety, Occupational Health and Working Environment
	SHS40	Quantitative	Number of work-related contractor fatalities, over last three years	Topic: Health & Safety Occupational Safety, Health, and Environmental Statistics
Human Rights & Community indicators
Human Rights indicators
	SHR21	Qualitative	Public commitment to respect and support the protection of internationally proclaimed human rights: a) The company’s commitment includes reference to international human rights instruments, including those contained within the International Bill of Human Rights b) The company has made a specific commitment to apply either the UN Guiding Principles on Business and Human Rights or the OECD Guidelines for Multinational Enterprises	Topic: Human Rights Policy and Commitment Human Rights Policy Policy on Human Rights
	SHR22	Qualitative	Identification of salient human rights issues specific to the business: a) Salient, industry or business-specific human rights issues are identified b) Commitment to engage with stakeholders to identify these issues	Topic: Human Rights Policy and Commitment Identification of Human Rights Issues Human Rights Due Diligence (HRDD)
	SHR23	Qualitative	Oversight responsibility and resources to ensure respect for human rights: a) Oversight responsibility assigned to member or committee of the Board b) Day-to-day responsibilities and resources for relevant functions have been clearly allocated	Topic: Human Rights Governance Structure Human Rights Due Diligence (HRDD)
	SHR24	Qualitative	Embedding human rights commitments into corporate practice: a) Human rights expectations are clearly communicated to all stakeholders, including business partners b) All staff or specific staff/departments are trained on human rights policy	Topic: Human Rights Policy and Commitment Human Rights Risk Management Human Rights Practices and Activities
	SHR25	Qualitative	Human rights impact assessment and mitigation a) The company proactively assesses its human rights impacts on an on-going basis, as part of core business processes b) Disclosure of actions implemented for avoidance, prevention and mitigation of human rights issues	Topic: Human Rights Comprehensive human rights due diligence Human Rights Due Diligence (HRDD) Human Rights Risk Assessment (HRRA)
	SHR11	Qualitative	Stakeholder engagement on human rights issues: a) Evidence of consultation taking place b) Documented meetings OR reports of how results have been used	Topics: Human Rights Comprehensive human rights due diligence Transparent communication and engagement Human Rights Practices and Activities Establishment of the Welfare Committee Creating Value for Communities and Society Transparent communication and engagement Approaches to sustainable community and social development through business processes
	SHR26	Qualitative	Grievance mechanisms in place for individuals and communities impacted by business activities a) Formal mechanisms cover human rights explicitly, guarantee confidentiality/anonymity, and are available to internal and external stakeholders b) The company commits to remedy affected parties where it has been identified that it has caused or contributed to human rights impacts	Topics: Human Rights Complaint and Whistleblowing Mechanism Policy on Whistleblowing and Complaints Labour Standards Grievance and Whistleblowing Mechanism
	SHR27	Qualitative	Disclosure of incidents of human rights violations a) Incidents are disclosed, or the company states no incidents occurred in the reporting period b) Incident responses or learnings are disclosed, or the company states no incidents occurred in the reporting period	Topics: Human Rights 3-Year Historical Human Rights Performance Complaint and Whistleblowing Mechanism Labour Standards Grievance and Whistleblowing Mechanism
Community indicators
	SHR03	Qualitative	Statement of principles or process by which community investments are made: a) Covering defined focus areas b) Community investment focus area(s) linked to the company's business strategy	Topics: Human Right & Community Impacts, Risks, and Opportunities Creating Value for Communities and Society Strategies and Management Approaches. Approaches to sustainable community and social development through business processes Total Amount of Corporate or Group Donations/Community
	SHR04	Qualitative	Policy addresses children's rights, other than child labour through: a) Evidence of support for children's rights in company operations or through programmes b) Policy or commitment statement on children's rights, such as commitment to the Children's Rights and Business Principles	Topic: Human Rights Commitment to Children's Rights Support for Children's Rights
	SHR05	Qualitative	Commitment to local employment and/or sourcing: a) Comment on local employment/sourcing b) Clear commitment	Topics: Human Right & Community Impacts, Risks, and Opportunities Creating Value for Communities and Society Strategies and Management Approaches. Local Employment
	SHR15	Qualitative	Output/outcome of specific results, achievements or benefits of community investments: a) Details of output/outcome including non-quantified b) Quantification of output/outcome	Topics: Human Rights Right to equal access to education. All children must have access to education without discrimination (Equitable Education) Creating Value for Communities and Society Average local employment in employees' home provinces or nearby provinces in areas where the Company operates. Local Employment
	SHR16	Qualitative	Mechanisms to facilitate employee engagement and involvement with charitable partners: a) Evidence of recognising volunteering b) Specific targets or structures set up to facilitate employee engagement	Topics: Human Rights Right to equal access to education. All children must have access to education without discrimination (Equitable Education) Project "Nong Suk Dee, Phee Suk Jai, Year 3" Creating Value for Communities and Society Community Engagement and Development Donations of money and goods "Punrak Special" activity Total Amount of Corporate or Group Donations/Community
	SHR17	Quantitative	Total Amount of corporate or group donations/community investments made to registered not-for-profit organisations:	Topic: Creating Value for Communities and Society Local Employment Donations of money and goods Total Amount of Corporate or Group Donations/Community
Labour Standards Indicators
	SLS01	Qualitative	In relation to the prevention of child labour, company: a) Addresses the issue/states it complies with local laws in general disclosures b) Publishes a Policy/Principles/Code	Topics: Human Rights Commitment to Children's Rights Support for Children's Rights Labour Standards Strategies and Management Approaches Policy and Commitment Policy on Human Rights
	SLS02	Qualitative	In relation to the prevention of forced labour, company: a) Addresses the issue/states it complies with local laws in general disclosures b) Publishes a Policy/Principles/Code	Topic: Labour Standards Strategies and Management Approaches Policy and Commitment Policy on Human Rights
	SLS03	Qualitative	In relation to non-discrimination, company: a) Addresses non-discrimination/equal opportunity in general disclosures b) Race c) Religion d) Gender e) Age f) Sexual orientation g) Disabilities h) Nationality	Topics: Creating Value for Communities and Society Promote potential and support the employment of persons with disabilities Labour Standards Strategies and Management Approaches Policy and Commitment Policy on Human Rights Human Resources Management Diversity, equality and non-discrimination Employment of Persons with Disabilities
	SLS05	Qualitative	Policy or statement supporting the right to freedom of association that: a) Refers only to compliance with local law on freedom of association b) Covers the respect for or support of the right to freedom of association	Topics: Labour Standards Policy and Commitment Policy on Human Rights Policy on Sustainable Society Human Resources Management Employment or Internship Opportunity Programs
	SLS06	Qualitative	Policy or statement supporting the right to collective bargaining that: a) Refers only to compliance with local law on collective bargaining b) Covers the respect for or support of the right to collective bargaining	Topics: Labour Standards Policy and Commitment Policy on Human Rights Policy on Sustainable Society Human Resources Management Employment or Internship Opportunity Programs
	SLS07	Qualitative	Policy/Principles/Code addressing the elimination of excessive working hours, which: a) Focuses on compliance with local law on working hours/ overtime b) Focuses on specifically reducing excessive working hours	Topic: Labour Standards Policy and Commitment Policy on Human Rights Policy on Sustainable Society Policy on Remuneration and Welfare
	SLS08	Qualitative	Policy or statement supporting the right to a minimum or living wage, which: a) Focuses on compliance with minimum wage b) Commits to exceed minimum wage/meet living wage	Topic: Labour Standards Policy and Commitment Policy on Human Rights Policy on Sustainable Society
	SLS10	Qualitative	Company involvement in initiatives or commitment to frameworks on labor standards, including: a) Participation in workshops or industry / topic specific initiative or collaboration b) Membership of, or public commitment to, a recognised international framework	Topics: Labour Standards Policy and Commitment Policy on Human Rights Policy on Treatment of Employees Human Resources Management Employment of Persons with Disabilities Health & Safety Strategy and Management Approach Creating Value for Communities and Society Promote potential and support the employment of persons with disabilities
	SLS11	Qualitative	Policy supporting the community addressing: a) The employment of under-privileged groups, including those from deprived backgrounds, having poor social status and with no formal education or qualifications b) Youth unemployment initiatives, apprenticeships or graduate placements	Topics: Labour Standards Policy and Commitment Human Resources Management Employment of Persons with Disabilities Employment or Internship Opportunity Programs Policy on Human Rights Policy on Treatment of Employees Creating Value for Communities and Society Promote potential and support the employment of persons with disabilities
	SLS12	Qualitative	Company policy on labour standards is: a) Communicated globally to employees b) Translated into relevant languages	Topic: Labour Standards Policy and Commitment Policy on Human Rights
	SLS13	Qualitative	Risk Assessment regarding labour issues carried out for: a) Potential new operations or projects (due diligence) b) Existing operations or projects	Topics: Human Rights Comprehensive human rights due diligence Risk Management Human Rights Risk Assessment Human Rights Due Diligence (HRDD) Human Rights Risk Assessment (HRRA) Labour Standards Impacts, Risks, and Opportunities Human Rights Risk Assessment
	SLS14	Qualitative	Company has taken action to address labour issues, including: a) Prevention of child labour b) Prevention of forced labour c) Mechanisms to allow employee representatives to engage with company management d) Reduction of excessive working hours e) Supporting a living wage	Topics: Human Rights Comprehensive human rights due diligence Identification of Human Rights Issues Human Rights Risk Management Human Rights Due Diligence (HRDD) Human Rights Risk Assessment (HRRA) Labour Standards Human Rights Risk Assessment Welfare Committee and Supalai Relations Club
	SLS16	Qualitative	Company has taken action to improve workforce diversity, equal opportunities, or reduce discrimination, including those based on: a) Race b) Religion c) Gender d) Age e) Sexual orientation f) Disabilities g) Nationality	Topic: Labour Standards Strategies and Management Approaches Diversity, equality and non-discrimination.
	SLS21	Qualitative	In relation to instances of labour standards non-compliance, the company: a) Discloses the number of incidents but not how they dealt with them, or states there were no incidents b) Has disclosed specific action taken regarding non-compliance specifying the types of incidents, or states there were no incidents	Topic: Labour Standards Human Rights Risk Assessment Grievance and Whistleblowing Mechanism Welfare Committee and Supalai Relations Club
	SLS24	Quantitative	Full time staff voluntary turnover rates	Topic: Human Resources Management Employee Engagement Survey Results
	SLS25	Quantitative	Percentage of employees that are contractors or temporary staff	Topic: Human Resources Management Information on Employees 2025
	SLS26	Quantitative	Amount of time spent on employee development training to enhance knowledge or individual skills, using:	Topic: Human Resources Management Employee Development and Training Data for 2025
	SLS28	Quantitative	Full-time staff voluntary turnover rates relative to sector and country	Topic: Human Resources Management Employee Engagement Survey Results
	SLS29	Qualitative	Employee personal development training to enhance abilities or individual skills, including: a) Policy or commitment statement to provide employee personal development training b) Detailed description of the personal development training that is provided	Topics: Labour Standards Policy and Commitment Human Resources Management Employee Training and Development Construction Project Training and Skill Development Courses Employee Training and Skill Development Courses Policy on Employee Development
	SLS30	Qualitative	The company addresses bullying and/or harassment: a) Providing a confidential reporting channel or whistleblowing system b) Manager training on handling of reports or instances of bullying or harassment	Topics: Human Rights Complaint and Whistleblowing Mechanism Human Rights Practices and Activities Human Rights Seminar: Building Positive Discipline for Modern Supervisors Policy on Whistleblowing and Complaints Labour Standards Strategies and Management Approaches Human Rights Risk Assessment Grievance and Whistleblowing Mechanism Welfare Committee and Supalai Relations Club
	SLS32	Quantitative	Percentage of global staff with a disability	Topic: Human Resources Management Information on Employees 2025
	SLS33	Quantitative	Percentage of women in the global workforce	Topic: Human Resources Management Information on Employees 2025
	SLS34	Qualitative	In relation to equal pay for equal work, the company: a) Addresses the issue/states it complies with local laws in general disclosures b) Publishes a Policy/Principles/Code	Topics: Labour Standards Strategies and Management Approaches Human Resources Management Equitable Compensation Management Policy on Remuneration and Welfare
Supply Chain: Social Indicators
	SSC01	Qualitative	Supplier policy addresses prevention of child labor: a) General statement addressing the issue/requirement of supplier legal compliance b) Policy/Principles/Code	Topic: Sustainable Supply Chain Management Policy and Commitment Supplier Code of Conduct
	SSC02	Qualitative	Supplier policy addresses prevention of forced labor: a) General statement addressing the issue/requirement of supplier legal compliance b) Policy/Principles/Code	Topic: Sustainable Supply Chain Management Policy and Commitment Supplier Code of Conduct
	SSC03	Qualitative	Supplier policy addresses nondiscrimination or equal opportunities: a) General statement addressing the issue/requirement of supplier legal compliance b) Policy/Principles/Code	Topic: Sustainable Supply Chain Management Policy and Commitment Supplier Code of Conduct
	SSC04	Qualitative	Supplier policy or statement supports the right to freedom of association: a) Refers only to compliance with local law on freedom of association b) Covers the respect or support of the right to freedom of association	Topic: Sustainable Supply Chain Management Policy and Commitment Supplier Code of Conduct
	SSC05	Qualitative	Supplier policy or statement supports the right to collective bargaining: a) Refers only to compliance with local law on collective bargaining b) Covers the respect or support of the right to collective bargaining	Topic: Sustainable Supply Chain Management Policy and Commitment Supplier Code of Conduct
	SSC06	Qualitative	Supplier policy addresses the elimination of excessive working hours: a) Focusing on compliance with local laws b) Clear policy on reducing excessive working hours	Topic: Sustainable Supply Chain Management Policy and Commitment Supplier Code of Conduct
	SSC07	Qualitative	Supplier policy supports the right to a minimum or living wage: a) Focusing on compliance with local laws on minimum wage b) Commitment to exceed local minimum wage/meet living wage	Topic: Sustainable Supply Chain Management Policy and Commitment Supplier Code of Conduct
	SSC08	Qualitative	Supplier policy addresses health and safety standards: a) General statement addressing the issue/requirement of supplier compliance with local laws b) Policy/Principles/Code	Topic: Sustainable Supply Chain Management Policy and Commitment Supplier Code of Conduct
	SSC09	Qualitative	Supply Chain: Social policy or code, which is: a) Communicated globally to all suppliers b) Translated into relevant languages	Topic: Sustainable Supply Chain Management Supply Chain Management Supplier Code of Conduct
	SSC10	Qualitative	Risk Assessment regarding social issues has been carried out for: a) Potential new suppliers (due diligence) b) Existing suppliers to identify those that are high risk	Topic: Sustainable Supply Chain Management Selection and Registration of New Suppliers Supply Chain Risk Assessment
	SSC11	Qualitative	Supply Chain: Social policy integrated a) into: b) Buyer training c) Purchasing policy or supplier	Topics: Sustainable Supply Chain Management Supplier Audit Human Resources Management Construction Project Training and Skill Development Courses
	SSC12	Qualitative	Monitoring of suppliers for social issues: a) Physical inspection audits, assessments are carried out b) Quantification of suppliers monitored or audited	Topic: Sustainable Supply Chain Management Supplier Audit Supply Chain Social & Environment: Collaboration with Contractors Training for suppliers and contractors on social and environmental issues.
	SSC16	Qualitative	Signatory or member of a recognized supply chain related initiative (e.g. EICC, ETI, GeSI, Sedex), or collaboration (e.g. Bangladesh Accord): a) Is a member of the initiative b) Has senior direct involvement in the initiative - for example a director of the company is on the board or chairs the initiative	Topic: Sustainable Supply Chain Management Building Relationships and Developing Supplier and Contractor Potential
	SSC17	Qualitative	Capacity building for suppliers, including: a) Supplier training on social issues b) Supplier mentoring, secondments, or supporting suppliers through sharing best practice	Topics: Sustainable Supply Chain Management Building Relationships and Developing Supplier and Contractor Potential Training for suppliers and contractors on social and environmental issues. Human Resources Management Construction Project Training and Skill Development Courses
	SSC18	Qualitative	Findings from supplier monitoring are disclosed, including: a) Results of supplier monitoring/auditing b) Specific actions taken on non compliance issues, or company states no issues have occurred	Topic: Sustainable Supply Chain Management Supplier Audit
	SSC22	Qualitative	Policy or process committing to engage with the following on social issues: a) Tenants b) Local communities	Topics: Creating Value for Communities and Society Local Employment Human Resources Management Training for suppliers and contractors on social and environmental issues
	SSC23	Qualitative	Evidence of urban regeneration projects: a) The company has a clear policy or process b) Case study examples are disclosed	Topic: Sustainable Supply Chain Management Building Relationships and Developing Supplier and Contractor Potential Project to develop new standard Green Products for sustainable quality of life and environment Community and Social Development Project.
	SSC24	Qualitative	Consideration of access via public transport during design and development stages: a) In some properties b) In all properties	Topic: Diversity, equality and non-discrimination Project Design and Development
	SSC25	Qualitative	Disabled persons access is assessed for all buildings: a) In some properties b) In all properties	Topic: Diversity, equality and non-discrimination Project Design and Development
	SSC26	Qualitative	Property portfolio management policy for employees/contractors addresses: a) Social issues generally b) At least two specific issues such as health & safety, fair wages, equal opportunities	Topic: Sustainable Supply Chain Management Policy and Commitment “Terms of Reference (TOR)”

การกำกับดูแลและเศรษฐกิจ

Governance Pillar	Indicator Legend	Indicator Type	Indicator Description	Location on Website
Anti-Corruption Indicators
	GAC01	Qualitative	Bribery - Policy or commitment statement: a) Addresses countering bribery b) Specifies countering at least 2 different forms of bribery related activities	Topics: Anti-Corruption Relevant Policies or Guidelines
	GAC02	Qualitative	Anti-corruption - Policy or commitment statement: a) Addresses anti-corruption b) Specifies countering relevant forms of corruption (e.g. money laundering, obstruction of justice, etc.)	Topics: Anti-Corruption Relevant Policies or Guidelines
	GAC03	Qualitative	Board has oversight of anti-corruption policy that: a) Covers elements/types of corruption including bribery b) Covers anti-corruption comprehensively	Topics: Corporate Governance, Business Ethics and Tax Policy กฏบัตรคณะกรรมการบริษัท
	GAC04	Qualitative	Due diligence of new business partners addresses corruption by: a) Covering elements/types of corruption including bribery b) Covering anti-corruption comprehensively	Topics: ESG Performance Reports รายงานผลการดำเนินงานด้าน ESG ปี 2568
	GAC05	Qualitative	Confidential or anonymous whistle-blowing mechanism for staff covers: a) Elements/types of corruption including bribery b) Anti-corruption comprehensively	Topics: Anti-Corruption นโยบายว่าด้วยการแจ้งเบาะแสหรือข้อร้องเรียน
	GAC07	Qualitative	Communication of anti-corruption policy to all employees covers: a) Elements/types of corruption including bribery b) Anti-corruption comprehensively	Topics: Sustainability Reports
	GAC08	Qualitative	Training for staff on the anti-corruption policy covers: a) Elements/types of corruption including bribery b) Anti-corruption comprehensively	Topics: Sustainability Reports
	GAC09	Qualitative	Corruption risk assessment for company operations covers: a) Elements/types of corruption including bribery b) Anti-corruption comprehensively	Topics: Anti-Corruption Fraud Risk Assessment of the Business
	GAC10	Qualitative	Procedures are in place to address corruption in operations that are assessed to be "high risk" covering: a) Elements/types of corruption including bribery b) Anti-corruption comprehensively	Topic ESG Performance Reports รายงานผลการดำเนินงานด้าน ESG ปี 2568
	GAC11	Qualitative	Process for intermediaries (including contractors or agents): a) Corruption risk assessment or procedures to address corruption for intermediaries b) Anti-corruption policy is communicated to intermediaries	Topics: ESG Performance Reports รายงานผลการดำเนินงานด้าน ESG ปี 2568
	GAC12	Quantitative	Disclosure of total amount of political contributions made	Topics: ESG Performance Reports
	GAC13	Quantitative	Disclosure of number of staff disciplined or dismissed due to non-compliance with anti-corruption policy/policies	Topics: ESG Performance Reports
	GAC14	Quantitative	Disclosure of cost of fines, penalties or settlements in relation to corruption	Topics: ESG Performance Reports
Corporate Governance Indicators
	GCG01	Qualitative	Separate Non-Executive Chair and CEO a) Separate Non-Executive Chair and CEO, where Chair is not independent OR their independence is not declared b) Separate Non-Executive Chair and CEO, where Chair is independent	Topics: Sustainability Reports Composition of the board of directors
	GCG02	Qualitative	Disclosure of details about Directors: a) Expertise b) Other Directorships	Topics: Sustainability Reports List of the board of directors Overview of director skills and expertise Attachment 1
	GCG03	Quantitative	Number of Board Directors	Topics: Sustainability Reports Composition of the board of directors
	GCG04	Quantitative	Number of independent Directors on the board	Topics: Sustainability Reports Composition of the board of directors
	GCG05	Quantitative	Number of women on the board	Topics: Sustainability Reports Composition of the board of directors
	GCG06	Qualitative	Commitment to gender diversity on the board: a) Statement of support b) Targets in place to improve gender ratio	Topics: Sustainability Reports Nomination of directors ESG Reporting Library นโยบายการกำกับดูแลกิจการ Composition of the Board of Directors
	GCG07	Qualitative	Board addresses: a) Conflicts of interest b) Related party transactions	Topics: Corporate Governance Policy Responsibilities of the Board of Directors Corporate Governance Structure and Key Board Information Disclosure and Transparency ESG Reporting Library นโยบายว่าด้วยการทำรายการที่เกี่ยวโยงกัน นโยบายว่าด้วยการรายงานการมีส่วนได้เสีย นโยบายว่าด้วยความขัดแย้งทางผลประโยชน์
	GCG08	Qualitative	Periodic evaluation of board effectiveness: a) Review (can have no clear timeframe) b) Evaluation with a clear timeframe (e.g. annually or other set period)	Topics: Sustainability Reports Board performance evaluation Performance of Duties of Board of Directors Evaluation of the duty performance of the board of directors over the past year.
	GCG09	Qualitative	Disclosure of: a) Board Committee(s) b) Their Charters, terms of reference or equivalent	Topics: Sustainability Reports Structure of Board of Directors Information on roles of subcommittees ESG Reporting Library กฎบัตรคณะกรรมการตรวจสอบ กฎบัตรคณะกรรมการสรรหาและกำหนดค่าตอบแทน กฎบัตรคณะกรรมการบริหารความเสี่ยง กฎบัตรคณะกรรมการบรรษัทภิบาลและความยั่งยืน
	GCG10	Qualitative	Disclosure of number of times the board/each committee have/has met per annum: a) The Board b) Each Committee	Topics: Sustainability Reports Meeting attendance of the board of directors Meeting attendance of audit committee Summary of the results of duty performance of subcommittees
	GCG11	Qualitative	Disclosure of the attendance rate: a) For some individual board/committee members, or average attendance rates b) Of all individual directors at both board and committee level	Topics: Sustainability Reports Meeting attendance of the board of directors Meeting attendance of audit committee Summary of the results of duty performance of subcommittees
	GCG14	Qualitative	Disclosure of fixed and variable remuneration for: a) Senior executives included in the company's remuneration disclosures b) Non-executive board members	Topics: Sustainability Reports Determination of Remuneration of Executive Management Compensation Payment Remuneration policy for executive directors and executives Other Non-Monetary Compensation or Fringe Benefits
	GCG19	Quantitative	Annual General Meeting: Number of days between the date of notice and date of meeting	Topics: Sustainability Reports Right to Attend Shareholder Meetings Invitation Letter to Attend the Meetings Facilitation for Shareholders at the Meeting
	GCG21	Qualitative	Shareholders have the right to vote on executive remuneration: a) Evidence of shareholders voting in the AGM b) The right to vote annually is explicitly covered in a company policy	Topics: Sustainability Reports Policy and guidelines related to shareholders and stakeholders ESG Reporting Library Rights of shareholders and equitable treatment of shareholders
	GCG22	Qualitative	Shareholders have the right to vote on Director appointments and dismissals: a) Evidence of shareholders voting in the AGM b) The right to vote annually for election/re-election of all directors is explicitly covered in a company policy	Topics: Sustainability Reports Policy and guidelines related to shareholders and stakeholders Shareholders’ Meeting Procedures ESG Reporting Library นโยบายการกำกับดูแลกิจการ Rights of shareholders and equitable treatment of shareholders Appointment and Removal of Directors Shareholder’s Meeting Minute of the 2026 Annual General Meeting of Shareholders
	GCG26	Qualitative	Disclosure of voting results a) In at least a limited manner b) In a detailed manner	Topics: Shareholder’s Meeting Minute of the 2026 Annual General Meeting of Shareholders SET Shareholders meeting’s resolution
	GCG27	Qualitative	Remuneration for senior executives included in the company's remuneration disclosures: a) Includes long-term incentives or mechanisms b) Incorporates ESG performance	Topics: Sustainability Reports Information on other environmental management Preservation of Existing Trees Chief Executive Officer (CEO) Performance Evaluation Remuneration policy for executive directors and executives Employee and labor management: Remuneration ESG Reporting Library Policy on Remuneration of Directors, Chief Executive Officer and Executive Management
	GCG40	Qualitative	Claw-back or malus provision exists for remuneration a) Applies to CEO b) Applies to CEO and to one or more senior executives included in the company's remuneration disclosures	Topics: ESG Reporting Library Policy on Remuneration of Directors, Chief Executive Officer and Executive Management
	GCG42	Qualitative	Does the company provide for one share one vote for all company meeting resolutions?	Topics: Sustainability Reports Voting Rights Shareholders’ Meeting Procedures ESG Reporting Library Appointment and Removal of Directors
	GCG43	Qualitative	If the company does not have a separate Non-Executive Chair and CEO, does it have a Lead Director or Senior Independent Director?	Topics: Sustainability Reports Information about the other directors Independent Directors Committee The results of duty performance of The Independent Directors Committee ESG Reporting Library Independent Directors Committee Charter
	GCG44	Qualitative	Financial expertise on the audit committee: a) At least one independent financial expert on the audit committee b) A majority of independent financial experts on the audit committee	Topics: Sustainability Reports The information on each director and controlling person List of audit committee Overview of director skills and expertise
	GCG46	Qualitative	There is a fully non-executive Audit Committee or Audit Board with: a) At least half independent members b) All independent members	Topics: Sustainability Reports The information on each director and controlling person List of audit committee
	GCG47	Qualitative	There is a fully non-executive Remuneration Committee with: a) At least half independent members b) All independent members	Topics: Sustainability Reports Nomination of directors Determination of director remuneration Other Subcommittees
	GCG48	Qualitative	In relation to executive remuneration, the company discloses: a) High level principles b) A detailed process for setting remuneration	Topics: Sustainability Reports Information on other environmental management Preservation of Existing Trees Chief Executive Officer (CEO) Performance Evaluation Remuneration policy for executive directors and executives Employee and labor management: Remuneration ESG Reporting Library Policy on Remuneration of Directors, Chief Executive Officer and Executive Management
	GCG49	Qualitative	Disclosure and Nature of fees paid to the auditor: a) Audit and non-audit fees are separately disclosed b) Amount of audit fees exceeds the amount of non-audit fees in the last fiscal year	Topics: Sustainability Reports Company's auditor Details of the company’s auditor
	GCG50	Quantitative	Percentage of women on the Executive committee or equivalent	Topics: Sustainability Reports Composition of the board of directors Employee compensation ratio (female:male)
	GCG36	Quantitative	Percentage of Independent Directors on the Board relative to international norms and country peers	Topics: Sustainability Reports Composition of the board of directors
	GCG37	Quantitative	Percentage of Women on the Board relative to a) international norms and country peers	Topics: Sustainability Reports Composition of the board of directors
	GCG38	Quantitative	Number of days before the Annual General Meeting Agenda published relative to international norms and country peers	Topics: Sustainability Reports Disclosure of Results of the Meeting Report on the Shareholders’ Meeting
	GCG41	Quantitative	Size of the board relative to international best practice	Topics: Sustainability Reports
Risk Management Indicators
	GRM01	Qualitative	The Board: a) Has oversight of risk management b) Reviews the effectiveness of the risk management process	Topics: Sustainability Reports Risk management policy and plan Corporate Risk Management Plan Performance of Duties of Board of Directors 6 Steps for Risk Assessment ESG Reporting Library กฏบัตรคณะกรรมการบริษัท Policy on Risk Management
	GRM02	Qualitative	Senior responsibility for risk: a) Senior executive responsible for risk reporting to the CEO; or there is a board risk committee b) The same senior executive is separate from Head of Audit or equivalent; or the board risk committee is separate from audit	Topics: Sustainability Reports List of the head of internal audit or outsourced internal auditor Risk management The Risk Management Committee Other Subcommittees ESG Reporting Library Board of Director Charter Policy on Risk Management
	GRM04	Qualitative	Reporting and Standards - Reference is made to external standards to inform the company's risk management system and reporting transparency: a) Company uses risk management standards or frameworks such as ISO31000, COSO, IRM, FERMA, BASEL b) Company reports using standards such as GRI, Integrated Reporting (IIRC), SASB, others (specify)	Topic: Policy on Risk Management GRI Standards Index
	GRM05	Qualitative	Board specifically oversees: a) Code of Conduct, Code of Ethics or equivalent b) ESG risks	Topics: Sustainability Reports Risk management Information on the roles and duties of the board of directors Business code of conduct ESG Reporting Library Code of Conduct Risk Management Committee Charter Corporate Governance and Sustainability Development Committee Charter
	GRM07	Qualitative	The company's Codes/charters/policy documents or equivalent: a) Describe the company's risk management framework b) This risk management framework specifically covers ESG risks	Topics: Sustainability Reports Risk management ESG Reporting Library Policy on Risk Management Risk Management Committee
	GRM08	Qualitative	The company has a corporate-wide approach to non-compliance including: a) Procedures to investigate and follow up on any non-compliance identified b) Reporting the number of claims or incidents of non-compliance	Topics: Sustainability Reports The following actions constitute a violation of the code of conduct Information on incidents related to legal violations or negative environmental impacts Complaint and Whistleblowing Mechanism ESG Reporting Library Policy on Whistleblowing and Complaints Anti-Corruption Whistleblowing and Complaint Management Process for Corruption Cases
	GRM10	Qualitative	The company commits to: a) The regular rotation of auditors / audit partner b) Tender for a new audit firm on a regular basis	Topics: Sustainability Reports Company's auditor
	GRM12	Qualitative	The company: a) Reviews compliance with its Code of Conduct/Code of Ethics and identifies any non-compliance b) Periodically reviews the effectiveness of its Code of Conduct/Code of Ethics	Topics: Sustainability Reports Business code of conduct Performance: Annual activity of signing acknowledgement of the Company's Code of Conduct and policies ESG Reporting Library Policy on Whistleblowing and Complaints Anti-Corruption Whistleblowing and Complaint Management Process for Corruption Cases
	GRM14	Quantitative	Provisions for fines and settlements specified for ESG issues in audited accounts	N/A
	GRM20	Qualitative	There is a confidential or anonymous whistle-blowing or equivalent mechanism to notify breaches of company codes or policies for: a) Staff which can include contractors, joint ventures, or other parties working with the company b) Other external stakeholders and members of the public	Topics: Anti-Corruption Whistleblowing and Complaint Management Process for Corruption Cases ESG Reporting Library นโยบายว่าด้วยการแจ้งเบาะแสหรือข้อร้องเรียน
Tax Transparency
	GTX01	Qualitative	A policy, or commitment to: a) Tax transparency or tax responsibility b) Align tax payments with revenue generating activity, or reduce or refrain from the use of offshore secrecy jurisdictions for the purposes of tax planning	Topics: Anti-Corruption Tax Governance ESG Reporting Library นโยบายการดำเนินการด้านภาษี
	GTX02	Qualitative	Tax compliance and fairness: a) Commitment to comply with the tax law in all operating countries b) Commitment to comply with and follow the spirit of the law or engage in tax fairness in all operating countries	Topics: Anti-Corruption Tax Governance ESG Reporting Library นโยบายการดำเนินการด้านภาษี
	GTX04	Qualitative	Board has oversight of Tax policy: a) Evidence of board oversight of the management of tax risks b) Named position responsible at Board level	Topics: Anti-Corruption Tax Governance ESG Reporting Library นโยบายการดำเนินการด้านภาษี กฏบัตรคณะกรรมการบริษัท
	GTX05	Qualitative	Audit Committee responsible for oversight of implementation of the company’s Corporate Tax Policy: a) Audit Committee reports on its oversight activities b) Responsibility for oversight of implementation of tax policy is in Terms of Reference (ToRs)	Topics: Anti-Corruption Tax Governance ESG Reporting Library นโยบายการดำเนินการด้านภาษี กฎบัตรคณะกรรมการตรวจสอบ
	GTX10	Qualitative	External verification of tax data for global operations: a) With limited breakdown (as a minimum domestic and international breakdown) b) With country by country breakdown	Topics: Anti-Corruption Tax Governance Sustainability Reports Notes to financial statements no.25 Income Tax ESG Reporting Library นโยบายการดำเนินการด้านภาษี
	GTX12	Qualitative	Disclosure of corporation tax paid globally: a) With at least domestic and international breakdown b) With country by country breakdown	Topics: Anti-Corruption Tax Governance Sustainability Reports Notes to financial statements no.25 Income Tax ESG Reporting Library นโยบายการดำเนินการด้านภาษี