Sustainability material issue Sub-issue Scope of impact Supporting the Sustainable Development Goals Human Rights Topic location One Report Website Sustainable Value Material Creation Material Issue Climate Change Management • Air emissions • IRPC and subsidiaries • Customers/Consumers • Employee • Community, Society and Environment Right No. 28 Climate Change Management Climate Strategy and Water Management Innovation Innovation and Product Development • IRPC and subsidiaries • Customers/Consumers Right No. 27, 30 Innovation and specialty products Innovations for Sustainability Circular Economy Circular Economy • IRPC and subsidiaries • Customers/Consumers - Circular Economy Innovations for Sustainability Creating Social Value • Local Communities • Indirect Economic Impacts • IRPC and subsidiaries • Community, Society and Environment Right No. 27, 28, 29, 30 Creating Social Value Social Well-being Enabling Material Issues Digital Transformation •Cyber Security • IRPC and subsidiaries • Shareholders/Investors • Employee • Customers/Consumers • Partners Right No. 11 Product and Innovation Innovations for Sustainability Operational Eco-efficiency • Energy • Air emissions • Waste • Water use risk management • Compliance with environment • IRPC and subsidiaries • Shareholders/ Investors • Employee • Customers/Consumers Right No.27, 30 Eco-efficiency in the production process Operational EcoEfficiency Human Resources Management • Strategic Workforce Planning • Training and development of employees’ potential • IRPC and subsidiaries • Employee Right No. 6, 19, 21, 23, 24, 25, 26 and 29 - Human Resources Management Disclosure of sustainability performance IRPC has communicated the company’s sustainability performance related to each material topic to stakeholders through both the corporate website and in Section 3 Business-driven Sustainability of the Business Annual Registration Statement/Annual Report 2022 (Form 56-1 One Report). Our sustainability reporting adheres to the guidelines of the Annual Registration Statement/Annual Report (Form 56-1 One Report) from the Office of the Securities and Exchange Commission (SEC) and the Sustainability Reporting Guideline (Standards) of the Global Reporting Initiative (GRI). Details of sustainability materials, including their scope of impacts, contribution to UN Sustainable Development Goals, as well as disclosure locations, are presented in the table below: 114 Business-Driven Sustainability IRPC Public Company Limited
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