174 บริษัท อินโดรามา เวนเจอร์ส จำ �กัด (มหาชน) วิสัยทัศน์ - มุ่งมั่นที่จะเป็นบริษัทเคมีภัณฑ์ชั้นนำ �ระดับโลกที่ดำ �เนินธุรกิจอย่างยั่งยืน สร้างสรรค์ผลิตภัณฑ์ที่ดีเพื่อสังคม 3 | P a g e TÜV® Our Conclusion In our opinion, based on the scope of this assurance engagement, the disclosures on Sustainability performance reported in the Report along with the referenced information provides a fair representation of the material topics, related strategies, and performance disclosures and meets the general content and quality requirements of the GRI Standards: Core option. Disclosures: TUVI is of the opinion that the reported disclosures generally meet the GRI Standards reporting requirements for in accordance with the "Core" option. IVL refers to general disclosure to report contextual information about IVL, while the Management Approach is discussed to report the management approach for each material topic. Universal Standard: IVL followed GRI 101: Reporting Principles for defining report content and quality, GRI 102: General Disclosures were followed when reporting information about an Organization's profile, strategy, ethics and integrity, governance, stakeholder engagement practices, and reporting process. Furthermore, GRI 103 was selected for Management's Approach on reporting information about how an organization manages a material topic. TUVI is of the opinion that the reported specific disclosures for each material topic generally meet the GRI Standards reporting requirements in accordance with the "Core" option. Topic Specific Standard: 200 series (Economic topics), 300 series (Environmental topics), and 400 series (Social topics); These Topic-specific Standards were used to report information on the organization's impacts related to environmental and social topics. TUVI is of the opinion that the reported material topics and Topic-specific Standards that IVL used to prepare its Report are appropriately identified and addressed. Limited Assurance Conclusion: Based on the procedures we have performed, nothing has come to our attention that causes us to believe that the information subject to the limited assurance engagement was not prepared in all material respects. TUVI found the sustainability information to be reliable in all material respects, with regards to the reporting criteria ("Core") of the GRI Standards. Reasonable Assurance Conclusion: TUV Nord Cert GmbH has verified the information on GHG Scope 1 and 2 emissions in accordance with the GHG Protocol, ISO 14064-1, and ISO 14064-3. Based on the procedures we have performed, in our opinion, IVL reported the direct and indirect (Scope 1 and 2) GHG emissions as a whole. TUVI confirms that IVL has transparently reported major material information pertaining to all its six capitals in line with the <IR> framework, as below Financial Capital: net worth, capex, investment spent, the economic value generated, gross revenue, etc. Manufactured Capital: Manufacturing facilities, R & D centers, number of new products launched, new plants, buildings, infrastructure, etc. Intellectual Capital: Knowledge-based intangibles, including intellectual property, R & D activities, patents, designs registered new product development, etc. Human Capital: IVL's Engineers, technicians, skilling and re-skilling of employees to enhance their competencies, safety performance, capabilities, experience, motivations to innovate, etc. Social and Relationship Capital: IVL's relationship with stakeholders such as customers, business partners, regulators, suppliers, business partners, communities, legislators, policy-makers, and benefits associated with brand and reputation, along with IVL's ability to share information to enhance wellbeing. Natural Capital: Sourcing responsibilities for the majority of renewable and non-renewable environmental resources and processes that provide goods or services. Reporting of circular economy, emissions, water consumption, waste disposal, etc. Evaluation of the adherence to AA1000 AccountAbility Principles Inclusivity: Stakeholder identification and engagement is carried out by IVL on a periodic basis to bring out key stakeholder concerns as material topics of significant stakeholders. In our view, the Report meets the requirements. Sustainability Assurance Service Home ความสำ �เร็จสำ �คัญ ในปี 2564 สารจากประธาน เจ้าหน้าที่บริหาร สารจากประธานเจ้าหน้าที่ บริหารด้านกลยุทธ์ สารจากประธาน ESG COUNCIL การสร้างคุณค่าที่ยั่งยืนให้กับ ผู้มีส่วนได้เสียของไอวีแอล
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