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Statement of Use BEC World Public Company Limited has reported information cited in this GRI content index for the period 1st January – 31st December, 2021 with reference to the GRI Standards
GRI 1 Used GRI 1: Foundation 2021

Link to Form 56-1 One Report

GRI Standards Disclosure Page No./ Detail Omission
General Disclosures
GRI 2: General Disclosures 2021 1. The Organization and its reporting practices
2-1 Organizational Details P.37
2-2 Entities included in the organization’s sustainability reporting P.335
2-3 Reporting period, frequency, and contact point P.211, 335, 340 (Back cover)
2-4 Restatement of information P.37, 39
2-5 External Assurance P.207-210
2. Activities and Workers
2-6 Activities, value chain, and other business relationships P.28, 39-44, 66
2-7 Employees P.130
2-8 Workers who are not employees Not applicable: The Company does not have workers whose work is controlled by the Company
3. Governance
2-9 Governance Structure and Composition P.173 – 174, 262 – 273
2-10 Nomination and selection of the highest governance body P.189 – 192, 294, 315-316
2-11 Chair of the highest governance body P.10
2-12 Role of the highest governance body in overseeing the management of impacts P.9, 290 - 308
2-13 Delegation of responsibility for managing impacts P.320-324
2-14 Role of the highest governance body in sustainability reporting P.9, 67, 80
2-15 Conflict of Interest P. 302, 310
2-16 Communication of critical concerns P.127
2-17 Collective knowledge of the highest governance body P.195
2-18 Evaluation of the performance of the highest governance body P.197-198
2-19 Remuneration policies P.186
2-20 Process to determine remuneration P.8, 156, 195
2-21 Annual compensation ratio P.186
Strategies, policies, and practices
2-22 Statement on sustainable development P.5
2-23 Policy commitment P.5, 63 - 65
2-24 Embedding policy commitment P.65 - 127
2-25 Processes to remediate negative impact P.65 - 127
2-26 Mechanisms for seeking advice and raising concerns P.59 – 62, 66 – 79, 122, 127
2-27 Compliance with laws and regulations P.127-129, 130
2-28 Membership association P.148
Stakeholder engagement
2-29 Approach to stakeholder engagement P.67-79
2-30 Collective Bargaining Agreement 100% of employees covered by collective bargaining
Material Topics
GRI 3: Material Topics 2021 3-1 Process to determine material topics P.80
3-2 List of material topics P.81
Material Topic: Good Governance
GRI 3: Material Topics 2021 3-3 Management of material topics P.121
GRI 205: Anti-corruption 2016 205-1 Operation assessed for risks related to corruption P.127
205-2 Communication and training about anti-corruption policies and procedures P.126
205-3 Confirmed incidents of corruption and actions taken P.127, 128
GRI 206: Anti-competitive behavior 2016 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices P.129
Material Topic: Risk Management
GRI 3: Material Topics 2021 3-3 Management of material topics P.59-62, 301
Material Topic: Cyber security and Privacy protection
GRI 3: Material Topics 2021 3-3 Management of material topics P.160, 301, 311, 312
GRI 418: Customer Privacy 2016 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data P. 131
Material Topic: Human Rights
GRI 3: Material Topics 2021 3-3 Management of material topics P.122 - 124
Material Topic: Fair Labor Practices
GRI 3: Material Topics 2021 3-3 Management of material topics P.100 - 105
GRI 401: Employment 2016 401-1 New employee hires and employee turnover P. 130
GRI 403: Occupational Health and Safety 2018 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships P.105
403-9 Work related injuries P.130
GRI 404: Training and Education 2016 404-1 Average hours of training per year per employee P.130
404-2 Programs for upgrading employee skills and transition assistance programs P.102
GRI 406: Non-discrimination 2016 406-1 Incidents of discrimination and corrective actions taken P.131
Material Topic: Information accessibility
GRI 3: Material Topics 2021 3-3 Management of material topics P.108
Materiality Topic: Responsibility to Customers (Audiences)
GRI 3: Material Topics 2021 3-3 Management of material topics P.106 - 110
Materiality Topic: Responsibility to community and society
GRI 3: Material Topics 2021 3-3 Management of material topics P.111-120
GRI 419: Socioeconomic Compliance 2016 419-1 Non-compliance with laws and regulations in the social and economic area P.131
Material Topic: GHG Emission
GRI 3: Material Topics 2021 3-3 Management of material topics P.90-94
GRI 305: Emission 2016 305-1Direct (Scope 1) GHG emissions Information unavailable: The Company is on the process for data collection, and it is expected to be disclosed by 2022 reporting period
305-2 Energy indirect (Scope 2) GHG emissions
Material Topic: Waste 2020
GRI 3: Material Topics 2021 3-3 Management of material topics P.86-89
GRI 306: Waste 2020 306-2 Management of significant waste-related impacts P.86-89
Material Topic: Energy Management
GRI 3: Material Topics 2021 3-3 Management of material topics P.94-96
GRI 302: Energy 2016 302-4 Reduction of energy consumption P.94
Material Topic: Water Management
GRI 3: Material Topics 2021 3-3 Management of material topics P.97
GRI 303: Water and Effluents 2018 303-1 Interactions with water as a shared resource P.97