Materiality

Materiality 2025

Materiality Identification Process (GRI 3-1)

In 2025, CKPower conducted a Materiality Assessment to identify key sustainability issues relevant to its business, following an annual review process aligned with the Global Reporting Initiative (GRI) Standards. This year, CKPower adopted the Double Materiality approach under the GRI Standards 2021, considering both the impact dimension and the business dimension, covering the following issues:

Inside-Out Impact – How CKPower’s business activities affect the environment, society, and stakeholders.

Outside-In Impact – How sustainability factors influence CKPower’s business operations and financial performance.

Evaluating Both Positive and Negative Impacts – Including business opportunities and risks.

The Materiality Assessment process integrates Sustainability Impact and Financial Impact evaluations while considering value creation for all stakeholders. Human rights considerations are also incorporated into the assessment framework.

To ensure credibility and transparency, CKPower consulted external experts in the energy sector and sustainability during the assessment process. Furthermore, this report has undergone independent external assurance to verify the accuracy and reliability of the materiality assessment.

The sustainability material topics disclosed in this report have been approved by the Board of Directors, the Corporate Governance, Risk Management, and Sustainable Development Committee, and senior management. CKPower follows a five-step Materiality Assessment process, as outlined below:

Identifying Sustainability Issues in the Organizational Context

Assessing Actual and Potential Impacts

Stakeholder Engagement and Impact Validation

Prioritization of Material Sustainability Topics

Environment
Social
Governance and Economic

Reporting, Review, and Continuous Improvement

Determine material topics for reporting

CKPower’s Material Topics
Environmental Dimension Energy Management and Climate Change Environmental Management Biodiversity	Social Dimension Social and Community Care Respect for Human Rights Occupational Health and Safety Human Capital Management	Governance and Economic Dimension Corporate Governance Risk and Crisis Management and Cybersecurity and Data Privacy Business Model Resilience System Reliability and Availability Innovation Management Customer Relationship Management Supply Chain Management

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Step 1: Identifying Sustainability Issues in the Organizational Context

The Company considers various internal and external factors related to its business operations, including strategy, vision, objectives, and facility locations, as well as global and industry trends, risks, and opportunities that may impact future sustainability efforts. The assessment also incorporates universal human rights principles and historical events to analyze key and supporting activities throughout the value chain. This process helps identify stakeholder groups directly and indirectly affected—both positively and negatively—by the Company’s operations. The value chain impact analysis results are detailed in Section 3 of the Annual Report 2024 (Form 56-1 One Report). Following this, the Company determines material sustainability issues that influence its long-term sustainability across environmental, social, governance, and economic (ESG) dimensions. The 2024 material topics were reviewed alongside the aforementioned internal and external factors. Additionally, the Company benchmarked its sustainability priorities against those of other companies within the same industry at both national and global levels.

This benchmarking includes assessments from:

Morgan Stanley Capital International (MSCI) ESG Ratings,
S&P Global Corporate Sustainability Assessment (CSA),
Sustainability Accounting Standards Board (SASB),
Sustainalytics ESG Risk Ratings,
SET ESG Ratings by the Stock Exchange of Thailand
FTSE Russell
United Nations Global Compact (UNGC) and Sustainable Development Goals (SDGs)
International Hydropower Association (IHA)
World Economic Forum (WEF) Global Risks Report 2025 (10-year risk ranking)

To ensure a comprehensive analysis of material sustainability issues, the identified material topics were used to assess impacts on stakeholders throughout the value chain.

Step 2: Assessing Actual and Potential Impacts

CKPower identified both positive and negative impacts that have occurred and may potentially occur in the future (Actual and Potential Impacts) for material sustainability topics across environmental, social, governance and economic dimensions. The assessment also considered whether such impacts are short-term or long-term in nature. In addition, human rights impacts throughout the Company’s value chain were taken into account, covering both primary and supporting activities of the organization. This process was undertaken to identify relevant stakeholders for the development of the stakeholder engagement process.

Step 3: Stakeholder Engagement and Impact Validation

CKPower engages with key stakeholders to validate the impact of its business operations across environmental, social, governance, and economic aspects, as well as human rights considerations. This included gathering perspectives, expectations, and concerns related to the Company’s business operations and incorporating them into the formulation of strategies and material sustainability topics relevant to the business. Stakeholder engagement was conducted through various channels, including focus group discussions and questionnaire surveys administered by an independent external organization. The information and feedback obtained from stakeholders were analyzed to identify associated impacts, risks, and opportunities related to business operations, and were also used as supporting information for the assessment and prioritization of Material Topics.

Step 4: Prioritization of Material Sustainability Topics

The assessment categorizes impacts into two types:

Financial Impact: Evaluating risks and opportunities associated with material sustainability topics that could affect profitability, business continuity, and shareholder value. Proactive management of these issues can unlock new business opportunities and drive long-term value creation.

Sustainability Impact: Assessing both positive and negative impacts of the Company’s operations on the environment, society, and stakeholders in the value chain.

Following this, CKPower establishes qualitative and quantitative criteria for assessing sustainability impacts, including:

Scope – The extent of the impact.
Scale – The magnitude of the effect.
Remediability – The ability to mitigate or reverse the impact.
Likelihood – The probability of occurrence.

This covers both financial and sustainability impacts by determining the magnitude of impact and the likelihood of occurrence in order to prioritize issues and establish appropriate strategic management measures from both sustainability and financial perspectives. The Company conducted a Materiality Validation process by evaluating the aggregated sustainability impacts on stakeholders (criteria at levels 4 and 5) and considering financial impacts at level 3. The assessment encompassed the impacts of each material topic across past and present occurrences, as well as potential future impacts, taking into account both positive and negative aspects.

Furthermore, the Company classified the issues into Material Topics and Business Fundamental Topics for expert review, including peer benchmarking against companies within the same industry, before submitting them to senior management for approval.

Step 5: Reporting, Review, and Continuous Improvement

CKPower has established plans and operational guidelines to mitigate the negative impacts of its Material Topics and Business Fundamental Topics. As part of the materiality assessment process, the results were presented sequentially to Executive Management, the Sustainability Steering Committee, the Corporate Governance, Risk Management and Sustainable Development Committee, and the Board of Directors for consideration and approval prior to disclosure. The Company also ensures regular reviews of the process and provides continuous disclosure in its Sustainability Report. This enables the Company to reassess impacts and determine appropriate management approaches in response to the evolving environmental, social, and economic conditions each year.

CKPower Materiality Topics 2025 (GRI3-2)

The analysis of impacts on stakeholders and the prioritization of material sustainability topics enabled the Company to identify and conclude a total of 14 sustainability topics that are significant to the business, covering the economic, social, and environmental dimensions. These are categorized into two main groups as follows:

9 Material Topics
5 Business Fundamental Topics

Materiality Topics

Issues with significant impacts on CKPower’s sustainability performance and business operations, requiring active management and strategic focus. In addition, they encompass the issues of greatest concern to stakeholders in the current year, totaling nine topics.

Business Fundamental Topics

Essential topics that CKPower must manage in compliance with regulations, industry standards, and best practices to ensure operational efficiency. These topics are aligned with applicable regulations and general practices at both national and international levels. In the absence of these fundamental topics, the Company may be unable to operate efficiently and effectively, and may not achieve its short-, medium-, and long-term objectives. Effective and continuous management of these fundamental topics is a key driver in advancing the business toward sustainability and growth within the renewable energy industry. CKPower is committed to implementing comprehensive actions to deliver tangible outcomes and achieve genuine, long-term success. In total, there are five Business Fundamental Topics.

Commitment to Long-Term Sustainable Growth

Dimensions	Material Topics	Business Fundamental Topics
	Energy Management and Climate Change Biodiversity	Environmental Management
	Social and Community Care Respect for Human Rights	Occupational Health and Safety Human Capital Management
	Corporate Governance System Reliability and Availability Risk and Crisis Management and Cybersecurity and Data Privacy Supply Chain Management Business Model Resilience	Innovation Management Customer Relationship Management

Clean Electricity

Environmental Dimension

CKPower is committed to leveraging technology and environmentally friendly innovations in business operations to balance environmental conservation, optimize energy management, reduce greenhouse gas emissions, and restore ecosystems and biodiversity—all while ensuring the stability and reliability of clean electricity generation.

Kind Neighbor

Social Dimension

CKPower is dedicated to enhancing quality of life and fostering shared value among communities, society, and stakeholders, both directly and indirectly. The Company operates with strong regard for human rights principles in line with international standards across its entire value chain.

Partnership for Life

Governance and Economic Dimension

CKPower strengthens its resilience in addressing challenges and driving sustainable business growth through strategic investments in new business opportunities across ASEAN, while integrating innovation and digital technology into operations. These efforts reinforce regional energy security and ensure fair and sustainable returns for customers and shareholders.

Environmental Dimension
Energy Management and Climate Change
Biodiversity
Environmental Management
Social Dimension
Social and Community Care
Respect for Human Rights
Occupational Health and Safety
Human Capital Management
Governance and Economic Dimension
System Reliability and Availability
Business Model Resilience
Innovation Management
Corporate Governance
Risk and Crisis Management, Cybersecurity, and Data Privacy
Customer Relationship Management
Supply Chain Management

Changes in Material Topics Compared to 2024

In 2024, CKPower identified a total of 14 sustainability topics. In 2025, the Company restructured its sustainability topics to better align with CKPower’s Sustainability Strategy (2022–2026), which consists of five core strategies, categorizing them into:

Materiality Topics: 9 topics
Fundamental Business Practice Topics: 5 topics

This restructuring was undertaken based on stakeholder feedback and executive discussions, leading to the addition of three new materiality topics, namely:

Corporate Governance – to strengthen corporate governance practices and transparent disclosure to stakeholders throughout the value chain, reinforcing CKPower’s commitment to renewable electricity generation under responsible governance.
System Reliability and Availability – to reinforce stakeholder confidence by ensuring stable operations and the continuous readiness of electricity generation and supply to customers and the power system.
Supply Chain Management - to enhance the systematic management of suppliers and contractors in alignment with the Company’s improved operational processes, covering key supplier stakeholders.

Other topics have been reclassified as fundamental business topics, ensuring that CKPower’s sustainability practices remain aligned with its business operations.

Sustainability Impact Boundaries and Relevant Stakeholders (GRI2-25)

Material Topic	Relevant Stakeholders	Impacts on Stakeholders	Types of impact		Financial impacts (On a scale of 5)	Actions	SDGs
Material Topic	Relevant Stakeholders	Impacts on Stakeholders	Actual	Potential	Financial impacts (On a scale of 5)	Actions	SDGs
Environmental
Energy Management and Climate Change	Employees Investors and shareholders Financial institutions Customers Suppliers and contractors Government agencies (in Thailand and Lao PDR) Communities Society	Supporting Low-Carbon Energy and Sustainable Growth: Investments in renewable electricity generation and consumption, as well as business expansion through RECs, support GHG emission reduction, enhance energy stability, improve community quality of life, strengthen investor confidence, and contribute to long-term sustainable growth for all stakeholders.				Establish Energy Conservation and Climate Change Policies: Define policies to guide energy efficiency and climate change management across the organization. Expand Renewable Electricity Generation Capacity: Increase renewable electricity generation and apply innovative technologies to enhance generation efficiency. Promote Renewable Electricity Generation Practices: Encourage the adoption of renewable electricity practices in communities and society while facilitating knowledge sharing with internal and external stakeholders. Increase Renewable Electricity Consumption: Increase the proportion of renewable electricity consumption within the organization. Scale Up Renewable Energy Capacity: Expand installed renewable electricity capacity to support the transition toward clean energy.	7.1, 7.2, 7.3 9.1, 9.4, 9.5 13.1, 13.2, 13.3
Energy Management and Climate Change		Potential Impacts from Climate Variability on Power Generation: Climate change may affect rainfall and solar irradiation, impacting electricity generation and operational continuity. As a result, CKPower may need to adjust its strategies and invest in system improvements or new technologies to enhance operational stability, reliability, and resilience.				Develop Climate Change Strategies and Action Plans: Establish concrete climate change strategies and operational plans to address climate change impacts. Conduct Climate Risk Assessments: Identify climate-related risks and define appropriate mitigation and adaptation measures. Implement Hydrometeorological Monitoring and Forecasting Systems: Improve water inflow forecasting to support efficient energy production planning and effective water resource management. Apply Innovative Water Management Solutions: Optimize water use in cogeneration power plant operations through innovative water management technologies.
Biodiversity	Employees Financial institutions Government agencies (in Thailand and Lao PDR) Communities Society	Strengthening Biodiversity Conservation across the Value Chain: The Company’s commitment to biodiversity conservation reflects responsible environmental management and good governance, reinforcing stakeholder confidence.	Uncertainty in water inflow directly affects the stability of hydropower generation and CKPower’s operational continuity.			Conduct Environmental Impact Assessments (EIA): Perform EIAs prior to project development and implement biodiversity restoration measures, such as monitoring fish passage systems to conserve aquatic species. Develop a Biodiversity Action Plan (BAP): Establish a biodiversity action plan to manage risks and minimize impacts on surrounding ecosystems. Utilize Innovative Technology for Fish Migration Tracking: Implement advanced tracking systems to monitor fish migration patterns, supporting effective biodiversity management and minimizing ecological impact. Allocate Budget for Research and Development: Invest in R&D projects to advance environmental conservation.	15.1, 15.2, 15.3, 15.5, 15.9, 15.a
Biodiversity		Potential Impacts on Ecosystems and Protected Areas: Without effective biodiversity management in hydropower operations, business activities may negatively affect ecosystems, protected areas, and sensitive conservation areas, potentially impacting stakeholder confidence and future project development.				Establish a Biodiversity Management Policy: Define a clear framework for biodiversity conservation. Develop Concrete Strategies and Action Plans: Implement structured initiatives to mitigate environmental impacts. Assess and Promote Biodiversity Services: Conduct biodiversity impact assessments and enhance biodiversity services through various projects. Implement Biodiversity Monitoring and Restoration Plans: Develop monitoring systems and action plans to track biodiversity health and restoration progress. Support Reforestation and Habitat Restoration: Engage local communities in forest conservation and restoration efforts around project sites to minimize environmental impact during construction and operations. Enhance Nature-Related Financial Disclosures: Align reporting with the Taskforce on Nature-related Financial Disclosures (TNFD) framework to ensure transparency and accountability in biodiversity management. Implement Biodiversity Action Plan (BAP) for Xayaburi Hydroelectric Power Plant: Implement biodiversity conservation and restoration measures to manage risks and minimize potential impacts on ecosystems surrounding the project area.

Remark: The number of green dots in the table represents the financial impact or opportunity associated with each material topic, categorized as follows:

Indicates a high level of financial impact or opportunity for the Company.

Indicates a moderate level of financial impact or opportunity for the Company.

Indicates a low level of financial impact or opportunity for the Company.

Material Topic	Relevant takeholders	Impacts on Stakeholders	Types of impact		Financial impacts (On a scale of 5)	Actions	SDGs
Material Topic	Relevant takeholders	Impacts on Stakeholders	Actual	Potential	Financial impacts (On a scale of 5)	Actions	SDGs
Social Dimension
Social and Community Care	Employees Government agencies (in Thailand and Lao PDR) Communities Society	Strengthening Community Engagement and Local Development: Enhancing community awareness and understanding of power plant operations promotes local development and livelihood opportunities, reduces potential conflicts with surrounding communities, and strengthens the Company’s reputation.				Annual Community Dialogues and Stakeholder Engagement: Conduct regular discussions and feedback sessions with communities surrounding power plants. Implement CSR Strategy Framework: Develop and implement concrete strategies and initiatives under the CSR Strategy Framework, such as the Clean Energy for Communities project, promoting renewable energy knowledge, conserving and restoring natural resources, and supporting livelihood development and community products. Local Employment Promotion: Support local workforce participation by prioritizing hiring from nearby communities, contributing to job creation and sustainable income generation.	3.4, 3.9 8.8, 8.9 11.4, 11.6 13.1, 13.2
Social and Community Care		Potential Impact on Community Well-being and Environment: Power plant operations may affect local livelihoods, community well-being, and surrounding environmental conditions.				Establish Community Engagement and Development Policy: Define policies to guide community engagement and sustainable community development. Develop Strategies and Operational Plans: Establish structured strategies and action plans for effective community participation and impact mitigation. Conduct Impact Assessments and Community Engagement: Perform impact assessments and engagement activities in compliance with legal requirements before and during construction, as well as throughout power plant operations. Implement Community and Social Engagement Programs: Carry out community engagement and social development initiatives aligned with the Company’s business operations and sustainability goals. Provide Accessible Grievance Mechanisms: Establish accessible grievance channels and ensure transparent impact management and remediation processes.
Respect for Human Rights	Employees Government agencies (in Thailand and Lao PDR) Communities Society	Promoting Respect for Human Rights across the Value Chain: Operating with respect for human rights promotes fair treatment of all stakeholders and enhances awareness of human rights practices among stakeholders throughout the supply chain.				Establish Human Rights Policies and Monitoring Mechanisms: Implement policies and monitoring processes to assess, track, and mitigate human rights risks across the value chain in alignment with international standards, supporting stable and sustainable business operations. Promote Human Rights Awareness and Capacity Building: Provide regular training for employees, executives, suppliers, and communities to strengthen understanding of human rights principles across the supply chain.	5.1, 5.5, 5.6 10.2, 10.3, 10.4
Respect for Human Rights		Potential Impacts from Resettlement on Community Livelihoods and Rights: Resettlement planning may affect the quality of life, livelihoods, and well-being of communities in project areas, potentially impacting human rights and requiring inclusive engagement, fair compensation, and long-term stakeholder relationship management.				Develop Human Rights Strategies and Action Plans: Establish concrete strategies and implementation plans to uphold human rights principles across the Company’s operations. Conduct Human Rights Due Diligence (HRDD): Assess, prevent, and mitigate potential human rights risks and impacts in accordance with international standards. Establish Human Rights Policies and Promote Diversity Practices: Define clear policies and communicate them to employees at all levels to promote respect for human rights and diversity. Promote Fair Livelihood Opportunities for Affected Communities: Support fair and appropriate livelihood development to protect the rights, culture, and way of life of communities affected by resettlement. Implement Preventive Measures for Human Rights Protection: Establish comprehensive measures to prevent potential human rights violations across all affected stakeholder groups. Provide Accessible Human Rights Grievance Mechanisms: Establish accessible channels for human rights-related complaints to ensure transparency, accountability, and effective remediation. Assess Resettlement Impacts and Develop Resettlement Plans: Conduct comprehensive impact assessments and develop appropriate resettlement plans to safeguard community rights and well-being.

Remark: The number of green dots in the table represents the financial impact or opportunity associated with each material topic, categorized as follows:

Indicates a high level of financial impact or opportunity for the Company.

Indicates a moderate level of financial impact or opportunity for the Company.

Indicates a low level of financial impact or opportunity for the Company.

Material Topic	Relevant takeholders	Impacts on Stakeholders	Types of impact		Financial impacts (On a scale of 5)	Actions	SDGs
Material Topic	Relevant takeholders	Impacts on Stakeholders	Actual	Potential	Financial impacts (On a scale of 5)	Actions	SDGs
Governance and Economic Dimension
Corporate Governance	Employees Investors and shareholders Financial institutions Customers Suppliers and contractors Government agencies (in Thailand and Lao PDR) Communities Society	Strengthening Transparency, Accountability, and Ethical Business Conduct: A strong corporate governance framework ensures alignment with the Company’s policies and strategic objectives while promoting transparency, accountability, and ethical conduct across all levels of the organization.				Establish Corporate Governance Structure and Policies: Define governance structures and policies to guide transparent and accountable business operations. Promote Transparency and Disclosure: Ensure accurate, transparent, and verifiable disclosure of corporate information. Strengthen Accountability across the Organization: Reinforce governance and accountability at all levels, from the Board of Directors and executives to employees. Promote Ethical Business Culture: Foster ethics and good governance practices through training programs and the Compliance Journal. Monitor and Improve Governance Practices: Regularly monitor, evaluate, and enhance corporate governance systems.	12.6 16.3, 16.5, 16.6, 16.7, 16.10 17.16, 17.17
Corporate Governance		Potential Operational Complexity from Regulatory Intervention: Government intervention in certain processes may increase operational complexity and extend business timelines. CKPower monitors and manages these risks to ensure continuous operations and compliance with applicable laws.				Monitor Regulatory and Policy Developments: Closely track changes in laws and government policies that may affect business operations. Maintain Transparent Engagement with Government Authorities: Communicate and coordinate with relevant government agencies in a transparent and continuous manner. Ensure Flexible Project Planning: Develop flexible project timelines and operational plans to manage potential regulatory delays. Strengthen Compliance Systems: Enhance governance and compliance mechanisms to ensure adherence to applicable laws and regulations. Implement Proactive Risk Management: Manage risks proactively to address potential delays or constraints arising from approval processes.
System Reliability and Availability	Employees Shareholders and Investors Financial institutions Customers Suppliers and contractors Communities Society	System reliability and availability driven by effective resource management and efficient maintenance planning.				Manage critical resources efficiently to ensure adequate support for operations. Implement preventive and predictive maintenance plans to minimize operational disruptions. Monitor equipment conditions and production performance continuously. Ensure readiness of spare parts, tools, and relevant personnel. Review and improve operational plans to maintain production stability and continuity.	8.2, 8.3, 8.8 9.1, 9.2, 9.4 12.6
System Reliability and Availability		Lack a black-start system capability may affect operational readiness and power supply reliability, potentially impacting compliance with power purchase agreements and undermining stakeholder confidence.				Study and develop black-start systems or backup energy sources capable of self-starting power generation. Develop power system restoration plans and Business Continuity Plans (BCP) to address large-scale power outages. Conduct regular testing and drills for system start-up and power system restoration procedures. Enhance employee skills and readiness for power system control and restoration. Monitor and communicate transparently with stakeholders to maintain confidence and ensure compliance with power purchase agreements.
Risk and Crisis Management and Cybersecurity and Data Privacy	Employees Shareholders and Investors Financial institutions Customers Suppliers and Contractors Government Agencies (Thailand and Lao PDR) Communities Society	Effective training and awareness enable employees to protect themselves from cyber threats in both work and personal contexts, reducing risks of personal data protection violations and strengthening a secure and compliant working environment.				Establish an Information Disclosure Policy aligned with the Stock Exchange of Thailand’s disclosure guidelines to prevent data leaks. Regularly assess the security of the Company’s information systems and power plant operations to ensure resilience against cyber threats. Define responsibilities for safeguarding critical information assets to ensure appropriate protection. Implement a Risk Assessment Framework in accordance with ISO 27001 to prioritize cybersecurity and data privacy risks and establish mitigation plans. Provide regular cybersecurity and data privacy training to employees to enhance awareness and minimize human errors that could lead to security breaches.	8.1, 8.6 16.3, 16.5, 16.6
		Ineffective risk and crisis management may lead to business disruptions, cause inconvenience to customers, and potentially result in contract termination or legal claims. It may also force suppliers and contractors to abruptly adjust project plans, affecting business relationships and the Company’s credibility.				Establish a risk management process to identify new and emerging risks. Promote a strong risk culture across the organization. Conduct enterprise risk assessments and monitor risk control measures to ensure risks remain within acceptable levels. Evaluate organizational risks and track risk mitigation measures to maintain acceptable risk levels. Provide business ethics training to employees to strengthen understanding of risk management practices. Publish a quarterly Compliance Journal to enhance risk awareness among employees and internal stakeholders.
Supply Chain Management	Employees Customers Suppliers Government Agencies (Thailand and Lao PDR) Communities Society	Effective supply chain management planning enhances stakeholder confidence and organizational credibility. It supports business continuity, stable production and service delivery, and transparent and responsible operations.				Set Supplier Code of Conduct guidelines. Select and assess suppliers based on quality, risk, and ESG considerations. Foster continuous and transparent collaboration and communication with suppliers. Monitor, audit, and regularly evaluate supplier performance. Develop supplier capabilities to strengthen long-term supply chain resilience.	8.3, 8.8 9.1, 9.2, 9.4 12.2, 12.5, 12.6 16.5, 16.6, 16.7 17.16, 17.17
Supply Chain Management		Geopolitical tensions, volatility in raw material and equipment prices, and supply chain disruptions may affect production readiness and procurement of key materials (e.g., natural gas or maintenance equipment), resulting in impacts on production costs and maintenance plans.				Diversify sources of raw materials and fuel procurement to reduce reliance on single suppliers and mitigate price volatility risks. Monitor geopolitical situations, government policies, and energy market trends. Plan raw material procurement and manage fuel supply contracts with flexibility to address price and volume fluctuations. Plan procurement in advance of key equipment and manage inventory levels appropriately to ensure adequate stock availability.
Business Model Resilience	Employees Investors and shareholders Financial institutions Customers Suppliers	A resilient business model enables the Company to effectively adapt to changing business environments, ensuring long-term business stability. Business resilience also supports the ability to respond flexibly to evolving industry trends and strengthens long-term growth potential.				Develop concrete strategies and action plans. Enhance collaboration both internally and externally to strengthen business capabilities. Expand business operations into ASEAN markets to drive regional growth and long-term opportunities. Expand business opportunities in Renewable Energy Certificates (RECs) to support organizational and stakeholder greenhouse gas reduction targets. Further develop renewable energy certificates (RECs) to support the Net Zero targets of the organization and its stakeholders.	7.1, 7.2, 7.3 8.2, 8.4 9.1, 89.4 12.2, 12.6 13.1
Business Model Resilience	Employees Investors and shareholders Financial institutions Customers Suppliers	If CKPower lacks business resilience and fails to manage future risks, this may reduce competitiveness, operational efficiency, stakeholder confidence, and business continuity.				Implement a Business Continuity Management (BCM) policy. Set clear business objectives and develop structured action plans. Continuously review and improve risk management and resilience strategies.	7.1, 7.2, 7.3 8.2, 8.4 9.1, 89.4 12.2, 12.6 13.1

Remark: The number of green dots in the table represents the financial impact or opportunity associated with each material topic, categorized as follows:

Indicates a high level of financial impact or opportunity for the Company.

Indicates a moderate level of financial impact or opportunity for the Company.

Indicates a low level of financial impact or opportunity for the Company

Right to life
Right to liberty and security (including freedom from arbitrary arrest, detention or exile)
Right not to be subjected to slavery, servitude or forced labour
Right not to be subjected to torture, cruel, inhuman and/or degrading treatment or punishment
Right to recognition as a person before the law
Right to equality before the law, equal protection of the law, non-discrimination
Right to access to effective remedies
Right to a fair trial
Right to marry and form a family
Right to own property
Right to freedom of thought, conscience and religion
Right to freedom of opinion, information and expression
Right to freedom of assembly
Right to freedom of association
Right to participate in public life
Right to social security, including social insurance
Right to work
Right to enjoy just and favorable conditions of work including rest and leisure
Right to form trade unions and join the trade unions, and the right to strike
Right to an adequate standard of living (housing, food, water and sanitation)
Right to health
Right to education
Right to take part in cultural life, benefit from scientific progress, material and moral rights of authors and inventors
Right to self-determination and natural resources

Commitment to the Sustainable Development Goals (SDGs) (GRI 2-23)

CKPower is committed to driving sustainability initiatives in a strategic and unified direction, ensuring long-term value creation for stakeholders across the value chain, while upholding its commitment to environmental and social responsibility.

CKPower is committed to driving sustainability initiatives in a strategic and unified direction, ensuring long-term value creation for stakeholders across the value chain, while upholding its commitment to environmental and social responsibility.
The Company integrates sustainability principles and responsible business practices across environmental, social, economic, and governance (ESG) dimensions, along with comprehensive human rights principles at both the national and global levels. These principles serve as the foundation of CKPower’s sustainability strategy, ensuring alignment with international standards and effective implementation.
CKPower incorporates the United Nations Sustainable Development Goals (SDGs) and the UN Global Compact (UNGC) principles into its sustainability framework. The Company directly aligns with 13 out of 17 SDGs, setting clear targets and performance indicators that integrate with its:
✔ Vision and mission
✔ Business model and strategic plans
✔ Material sustainability topics
✔ Stakeholder expectations

By embedding SDGs into its sustainability strategy, CKPower ensures a comprehensive, measurable, and forward-thinking approach that delivers tangible positive impacts—driving meaningful progress toward a more sustainable future.

UNITED NATIONS GLOBAL COMPACT

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Joining the United Nations Global Compact (UNGC)

CKPower recognizes its vital role as a responsible global corporate citizen, committed to driving positive change and enhancing quality of life while upholding social and environmental responsibility. The company integrates sustainability principles into its operations, ensuring long-term value creation for stakeholders and fostering a more sustainable and equitable society.

By joining the United Nations Global Compact (UNGC), CKPower reinforces its commitment to sustainable business practices in alignment with international standards, further demonstrating its dedication to corporate responsibility and long-term sustainability.

As a UNGC corporate member, CKPower pledges to uphold the 10 universal principles covering human rights, labor standards, environmental protection, and anti-corruption. These principles serve as a foundation for the company's sustainability strategy, ensuring responsible business practices across all dimensions—economic, environmental, and social.

Beyond compliance, CKPower is committed to elevating sustainability standards at both national and global levels. By aligning its operations with international sustainability goals, CKPower actively contributes to advancing sustainable development worldwide, reinforcing its role as a leader in the transition to a more responsible and resilient energy future.

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Membership in Partnership Networks

United Nations Global Compact: UN Global Compact	CKPower has been a member of the Customer Relationship ManagementUN Global Compact for the sixth consecutive year, aligning its business operations with the United Nations Global Compact (UNGC) principles. As a signatory, CKPower upholds the Ten Universal Principles, reinforcing its fundamental responsibilities in human rights, labor standards, environmental protection, and anti-corruption—demonstrating its unwavering commitment to sustainable and responsible business practices.
Thailand Carbon Neutral Network: TCNN	CKPower has joined the Thailand Carbon Neutral Network (TCNN), reinforcing its commitment to climate action. In recognition of its excellence in greenhouse gas management, the Company has been awarded the Climate Action Leading Organization (CALO) – Outstanding Category 2024, underscoring its leadership in emissions reduction and sustainable environmental practices.
(Thai Renewable Energy (RE100) Association)	CKPower remains a member of the RE100 initiative, reaffirming its commitment to accelerating the transition to clean energy and supporting global climate action.
Sustainability Disclosure Community: SDC	CKPower remains a member of the Sustainability Disclosure Community, an initiative established by the Thaipat Institute to promote transparency and best practices in sustainability reporting. This reflects CKPower’s commitment to enhancing ESG disclosures and aligning with global sustainability standards.
CSR-DIW Network	CKPower has joined the CSR-DIW Network, reinforcing its commitment to fostering sustainable coexistence between industrial operations and local communities.