Sustainability Disclosure

Background

EGAT discloses information on its management approaches and performance across environmental, social, governance, and economic dimensions on an annual basis, covering the period from 1 January to 31 December. This reporting period is aligned with that of EGAT’s Annual Report. The disclosures are prepared in accordance with the GRI Standards 2021 and incorporate the Electric Utilities Sector Supplement (EU), as well as GRI 12: Coal Sector 2022 for sector-specific disclosures relating to coal operations.

Scope

The reporting boundary covers only EGAT’s own operations and excludes the operations of eight companies within the EGAT Group, namely RATCH Group Public Company Limited, EGAT International Company Limited, EGAT Diamond Service Company Limited, INNOPOWER Company Limited, Electricity Generating Public Company Limited, District Cooling System and Power Plant Company Limited, InnoSpace (Thailand) Company Limited and PE LNG Company Limited. This differs from EGAT’s Annual Report, which consolidates the financial statements of three EGAT’s subsidiaries: RATCH Group Public Company Limited, EGAT International Company Limited and EGAT Diamond Service Company Limited.

Assurance

EGAT has established processes to identify and review material topics, as well as to collect, validate, and verify the accuracy of material information disclosed in its Sustainability Report. The Sustainability Strategy Division works collaboratively with relevant business units and senior management to ensure that the report is comprehensive, complete, accurate, reliable, and responsive to stakeholder expectations, in alignment with the GRI Reporting Principles.

In addition, senior management has approved the engagement of an independent external assurance provider to enhance the credibility of the information disclosed in the report. The assurance engagement is conducted at a limited assurance level.