Central Pattana : GRI Index 2022

1

GRI Content Index

Central Pattana has incorporated and reported the sustainability information in the Annual Report 2022 to showcase its economic, social, and environmental performance. This report has been prepared in accordance with the Global Reporting Initiative (GRI) Standards 2021: the United Nations Global Compact (UNGC) linked the performance in line with Sustainable Development Goals (SDGs).

Statement of use	Central Pattana Public Company Limited has reported in accordance with the GRI Standards for the period 1 January 2022-31 December 2022.
GRI 1 used
Applicable GRI Sector Standard(s)	Real Estate
GRI STANDARD/ OTHER SOURCE	DISCLOSURE	LOCATION	SDGs	External Assurance
General disclosures
GRI 2: General Disclosures 2021	2-1 Organizational details	P.40-46
2-2 Entities included in the organization's sustainability reporting	P.82, Boundary of Sustainability Performance Reporting
2-3 Reporting period, frequency and contact point	P.96
2-4 Restatements of information	There is no restatement of information
2-5 External assurance	P.241-242
2-6 Activities, value chain and other business relationships	P.84-88
2-7 Employees	P.214	SDG 8.3.1
2-8 Workers who are not employees	P.127, 129 Employee Management and Engagement
2-9 Governance structure and composition	P.200-201
2-10 Nomination and selection of the highest governance body	P.203
2-11 Chair of the highest governance body	P.203
2-12 Role of the highest governance body in overseeing the management of impacts	P.204-205, 208
2-13 Delegation of responsibility for managing impacts	P.203
2-14 Role of the highest governance body in sustainability reporting	P.211
2-15 Conflicts of interest	P.13
2-16 Communication of critical concerns	P.186
2-17 Collective knowledge of the highest governance body	P.8-16
2-18 Evaluation of the performance of the highest governance body	P.14-15
2-19 Remuneration policies	P.212
2-20 Process to determine remuneration	P.221-222
2-21 Annual total compensation ratio	P.213-214 Equality
2-22 Statement on sustainable development strategy	P.92-95
2-23 Policy commitments	P.82, 94-95 Policies & Implementing Guidelines | Central Pattana (CPN)
2-24 Embedding policy commitments	P.94-95
2-25 Processes to remediate negative impacts	P.83
2-26 Mechanisms for seeking advice and raising concerns	P.83
2-27 Compliance with laws and regulations	P.227-229
2-28 Membership associations	P.32-36
2-29 Approach to stakeholder engagement	P.97-98
2-30 Collective bargaining agreements	P.89-90
Material topics
GRI 3: Material Topics 2021	3-1 Process to determine material topics	P.83, 90
3-2 List of material topics	P.90
Economic performance
GRI 3: Material Topics 2021	3-3 Management of material topics	P.99-103
GRI 201: Economic Performance 2016	201-1 Direct economic value generated and distributed	P.165-169 Financial Statements | Central Pattana (CPN)	SDG 8.1
201-2 Financial implications and other risks and opportunities due to climate change	P.234
201-3 Defined benefit plan obligations and other retirement plans	P.212-213
201-4 Financial assistance received from government	n/a
Market presence
GRI 3: Material Topics 2021	3-3 Management of material topics	P.99-113
GRI 202: Market Presence 2016	202-1 Ratios of standard entry level wage by gender compared to local minimum wage	Employee Management and Engagement
202-2 Proportion of senior management hired from the local community	Employee Management and Engagement
Indirect economic impacts
GRI 3: Material Topics 2021	3-3 Management of material topics	P.99
GRI 203: Indirect Economic Impacts 2016	203-1 Infrastructure investments and services supported	P. 104-108	SDG 8.1
203-2 Significant indirect economic impacts	P.99, 109, 112-113
Procurement practices
GRI 3: Material Topics 2021	3-3 Management of material topics	P.126-130
GRI 204: Procurement Practices 2016	204-1 Proportion of spending on local suppliers	P.128	SDG 12.7.1
Anti-corruption
GRI 3: Material Topics 2021	3-3 Management of material topics	P.186-192, 228-236
GRI 205: Anti-corruption 2016	205-1 Operations assessed for risks related to corruption	P.228-229
205-2 Communication and training about anti-corruption policies and procedures	P.186, 229
205-3 Confirmed incidents of corruption and actions taken	P.231
Anti-competitive behavior
GRI 3: Material Topics 2021	3-3 Management of material topics	P.193 Business Competition Policy
GRI 206: Anti-competitive Behavior 2016	206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	P.230-231
Tax
GRI 3: Material Topics 2021	3-3 Management of material topics	Tax Policy
GRI 207: Tax 2019	207-1 Approach to tax	n/a
207-2 Tax governance, control, and risk management	n/a
207-3 Stakeholder engagement and management of concerns related to tax	- Appointment Central Pattana Group as Withholding Tax Agent | Central Pattana (CPN) - e-Tax Invoice/ e-Receipt | Central Pattana (CPN)
207-4 Country-by-country reporting	n/a
Materials
GRI 3: Material Topics 2021	3-3 Management of material topics	P.83 - Green Building | Central Pattana (CPN) - Enhancing Environment at a Glance | Central Pattana (CPN)
GRI 301: Materials 2016	301-1 Materials used by weight or volume	P.90
301-2 Recycled input materials used	P.129
301-3 Reclaimed products and their packaging materials	n/a
Energy
GRI 3: Material Topics 2021	3-3 Management of material topics	P.143-148
GRI 302: Energy 2016	302-1 Energy consumption within the organization	P.143	SDG 7.2.1 SDG 7.3.1 SDG 13.2.2	Yes
302-2 Energy consumption outside of the organization	n/a
302-3 Energy intensity	P.148	Yes
302-4 Reduction of energy consumption	P.131
302-5 Reductions in energy requirements of products and services	143-148
Water and effluents
GRI 3: Material Topics 2021	3-3 Management of material topics	P.151, 153
GRI 303: Water and Effluents 2018	303-1 Interactions with water as a shared resource	P.152	SDG 6.3.1
303-2 Management of water discharge-related impacts	P.153
303-3 Water withdrawal	P.152	Yes
303-4 Water discharge	P.153	Yes
303-5 Water consumption	P.152	Yes
Biodiversity
GRI 3: Material Topics 2021	3-3 Management of material topics	P.161 Biodiversity Management Policy
GRI 304: Biodiversity 2016	304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	P.86
304-2 Significant impacts of activities, products and services on biodiversity	P.90
304-3 Habitats protected or restored	P.139
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations	n/a
Emissions
GRI 3: Material Topics 2021	3-3 Management of material topics	P.81, 148-149
GRI 305: Emissions 2016	305-1 Direct (Scope 1) GHG emissions	P.143, 1491-150	SDG 13.2.2	Yes
305-2 Energy indirect (Scope 2) GHG emissions	P.143, 147-150	Yes
305-3 Other indirect (Scope 3) GHG emissions	P.149-150	Yes
305-4 GHG emissions intensity	P.150	Yes
305-5 Reduction of GHG emissions	P.149
305-6 Emissions of ozone-depleting substances (ODS)	n/a

Waste

GRI 306: Waste 2020

305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

n/a

3-3 Management of material topics 306-1 Waste generation and significant waste-related impacts 306-2 Management of significant waste-related impacts

P.153-157

P.157

P.153-157

• 306-3 Waste generated

  P.157

• 306-4 Waste diverted from disposal

P.157

306-5 Waste directed to disposal

P.157

SDG 12.3.1

SDG 12.5.1

Supplier environmental assessment

Employment

3-3 Management of material topics 308-1 New suppliers that were screened using environmental criteria

P.126, 129-130, 134

P.86, 129

308-2 Negative environmental impacts in the supply chain and actions taken

P.90, 93

3-3 Management of material topics 401-1 New employee hires and employee turnover

P.117, 123

Employee Management and

Engagement

GRI 401: Employment 2016

401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees

P.115, 123

SDG 8.3.1

401-3 Parental leave

Employee Management and

Engagement

Labor/management relations

3-3 Management of material topics 402-1 Minimum notice periods regarding operational changes

P.118-125

P.119

Occupational health and safety

3-3 Management of material topics 403-1 Occupational health and safety management system

403-2 Hazard identification, risk assessment, and incident investigation

403-3 Occupational health services

403-4 Worker participation, consultation, and communication on occupational health and safety

403-5 Worker training on occupational health and safety 403-6 Promotion of worker health

P.108, 116, 195

P.116

P.108

P.116

P.108

P.122

P.116

SDG 8.8.1