The Company has established a governance structure which ensures oversight of climate management at the executive and the Board level. This oversight covers investment decisions as well as climate-related risk management, performance monitoring, and policy review with the aim of aligning the Company's climate and business aspirations and strategies. To ensure these aspirations translate into actions, the Company integrates climate-related key performance indicators (KPIs) into performance evaluations at the individual, department, project and corporate levels. At the corporate level, climate-related KPIs include increasing the proportion of renewable energy by installed capacity and meeting or exceeding operational efficiency targets for power projects (which contributes to a reduction in carbon intensity). Performance at the corporate level is reflected in the variable portion of executive remuneration, such as performance bonuses. [...] Board level Meets monthly to: - Oversee investment decisions including major capital expenditures, acquisitions, and divestitures - Provide recommendations on performance objectives such as renewable energy capacity and operational eco-efficiency - Approve policies and corporate risk assessments (including sustainability and climate-related policies and risk assessments) - Monitor and guide implementation of sustainability and climate-related strategies and operations through the Sustainability, Governance and Risk Management Committee [...] Management level The CEO chairs the Executive Committee which meets at least monthly to: - Guide and approve climate strategy including setting climate objectives and reviewing, assessing and managing climate-related risks and opportunities - Allocate resources for business activities including climate mitigation and climate adaptation - Provide direction and oversight for business growth, project development, and operations directly or through other management committees which meet bimonthly [...] The Company has established a whistleblowing and response mechanism which allows any party, whether internal or external, to report any suspected incidences of misconduct including but not limited to bribery, corruption, discrimination, harassment, breaches of privacy, unlawful actions, or any other violations of the Company's policies or regulations. Internal Channels • Head of Internal Audit • Human resources • Direct supervisor External Channels • Post to the Chairman of the Audit Committee or the Company's director at 87 M.Thai Tower 11[th] Floor, All Seasons Place, Wireless Road, Lumpini, Pathumwan Bangkok 10330 • Email to the Internal Audit Department at ia@gulf.co.th or to the Chairman of the Audit Committee at ac@gulf.co.th • Telephone to Whistleblower Unit at 02-080-4500 All reporters are protected under the Company's Whistleblowing Policy. If the Company receives a report or complaint, the issue is passed to the Internal Audit Department who work independently from all other functions and management. The Internal Audit Department will investigate the issue and may assign a multidisciplinary team to support the fact-finding process if needed. Should any employee of the Company be found to have violated Company policy, disciplinary actions will be applied in line with Company policy and applicable labor laws. Such actions may range from verbal or written warnings to termination of employment, and may also result in legal action being taken against the individual in cases of criminal wrongdoing. At the same time, remedial actions will be applied to compensate any affected parties and to mitigate any negative impacts resulting from the violation. The Company also conducts lessons learned sessions to identify gaps or weaknesses and to guide reviews and improvements of its policies and processes. Findings are reported to the management and Board committees as required or in line with regular reporting schedules.