Assurance Report 376 IRPC Public Company Limited Assurance Report KPMG Phoomchai Audit Ltd., a Thai limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a private English company limited by guarantee. All rights reserved. KPMG Phoomchai Audit Ltd. 50th Floor, Empire Tower, 1 South Sathorn Road, Yannawa Sathorn, Bangkok 10120, Thailand Tel +66 2677 2000 Fax +66 2677 2222 Website kpmg.com/th บริษัท เคพีเอ็มจี ภูมิไชย สอบบัญชี จํากัด ชั้น 50 เอ็มไพร์ทาวเวอร์ 1 ถนน สาทรใต้ แขวงยานนาวา เขตสาทร กรุงเทพฯ 10120 โทร +66 2677 2000 แฟกซ์ +66 2677 2222 เว็บไซต์ kpmg.com/th Independent limited assurance report To the Directors of IRPC Public Company Limited (“IRPC”) Conclusion Based on the procedures performed, as described below, nothing has come to our attention that causes us to believe that the selected subject matters (“Subject Matters”) identified below and included in the 56-1 One Report 2023 (Driving Business towards Sustainability Section) for the year ended 31 December 2023, are not, in all material respects, prepared in compliance with the reporting criteria (the “Criteria”). Our Responsibilities We have been engaged by IRPC and are responsible for providing a limited assurance conclusion in respect of the Subject Matters for the year ended 31 December 2023 to be included in the Report as identified below. Our assurance engagement is conducted in accordance with the International Standard on Assurance Engagements ISAE 3000 (Revised) Assurance Engagements other than Audits or Reviews of Historical Financial Information, and ISAE 3410 Assurance on Greenhouse Gas Statements. These standards require the assurance team to possess the specific knowledge, skills and professional competencies needed to provide assurance on sustainability information, and that we plan and perform the engagement to obtain limited assurance on whether the Subject Matters are prepared, in all material respects, in compliance with the Criteria. Our Independence and Quality Management We have complied with the independence and other ethical requirements of the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code), which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behavior. The firm applies International Standard on Quality Management 1 which requires the firm to design, implement and operate a system of quality management including policies or procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. We have not been engaged to provide an assurance conclusion on any other information disclosed within the Report. Subject Matters Subject Matters comprised of the following data expressed numerically or in descriptive text for the year ended 31 December 2023: • GRI 2-5 External assurance • GRI 2-6 Activities, value chain and other business relationships • GRI 302-1 Energy consumption within organization (2016) • GRI 303-3 Water withdrawal (2018) • GRI 303-4 Water discharge (2018) • GRI 303-5 Water consumption (2018) • GRI 305-1 Direct (Scope 1) GHG emissions (2016) • GRI 305-2 Energy indirect (Scope 2) GHG emissions (2016) • GRI 305-3 Other Indirect (Scope 3) GHG emissions (2016) • GRI 305-7 Nitrogen Oxides (NOx), Sulphur oxides (SOx), and other significant air emissions • GRI 306-3 Waste generated (2020) • GRI 306-4 Waste diverted from disposal (2020) • GRI 306-5 Waste directed to disposal (2020) • GRI 306-3 Significant spills (2016) • GRI 308-2 Negative environmental impacts in the supply chain and actions taken (2016) • GRI 403-9 Work-related injuries (2018) • GRI 403-10 Work-related ill health (2018) • GRI 405-2 Ratio of basic salary and remuneration of women to men (2016)
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