GRI Standards Index

The Global Reporting Initiative (GRI) Standards Index is an internationally recognized sustainability reporting framework designed to promote transparency, credibility, and organizational accountability in data disclosure.

The framework encourages organizations to systematically report the impacts of their operations across governance and economic, environmental, and social dimensions, in alignment with global sustainability standards and best practices.

GRI Standards Index 2024

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Statement of use	BCPG Public Company Limited has reported in accordance with the GRI Standards for the period 1 January 2024 to 31 December 2024
GRI 1 used	GRI 1: Foundation 2021
Applicable GRI Sector Standard(s)	None

GRI Standard/ Other Source	Disclosure	Location	Omission			GRI Sector Standard REF. NO.
GRI Standard/ Other Source	Disclosure	Location	Requirement(s) Omitted	Reason	Explanation	GRI Sector Standard REF. NO.
General disclosures
GRI 2: General Disclosures 2021	2-1 Organizational details	About this Report Page. 12 - 15
	2-2 Entities included in the organization’s sustainability reporting	About this Report Page. 10 - 11
	2-3 Reporting period, frequency and contact point	About this Report Page. 9
	2-4 Restatements of information	About this report Page. 9
	2-5 External assurance	-		There is not External Assurance in 2024
	2-6 Activities, value chain and other business relationships	Business Value Chain Page. 16 - 17
	2-7 Employees	Performance Data- Social
	2-8 Workers who are not employees	Performance Data- Social
	2-9 Governance structure and composition	Corporate Governance Page. 64 - 67
	2-10 Nomination and selection of the highest governance body	Annual Report Page. 147 - 149
	2-11 Chair of the highest governance body	Annual Report Page. 27 - 29
	2-12 Role of the highest governance body in overseeing the management of impacts	Annual Report Page. 147 - 156
	2-13 Delegation of responsibility for managing impacts	Sustainability Committee Governance Page. 27 - 29
	2-14 Role of the highest governance body in sustainability reporting	Sustainability Committee Governance Page. 27 - 29
	2-15 Conflicts of interest	Business Code of Conduct Page. 84 - 85
	2-16 Communication of critical concerns	Business Code of Conduct Page. 83 - 85
	2-17 Collective knowledge of the highest governance body	Corporate Governance Page. 66 Annual Report Page. 189
	2-18 Evaluation of the performance of the highest governance body	Corporate Governance Page. 67 - 68 Annual Report Page. 170
	2-19 Remuneration policies	Corporate Governance Page. 70 Annual Report Page. 174 - 176
	2-20 Process to determine remuneration	Annual Report Page. 174
	2-21 Annual total compensation ratio	Annual Report Page. 70
	2-22 Statement on sustainable development strategy	CEO Message Page. 7
	2-23 Policy commitments	Sustainability Policy Page. 18 - 21 Business Code of Conduct Page 64 Occupational Health and Safety Page 201 Energy Transition and Adaptation Mitigation Page 135
	2-24 Embedding policy commitments	Sustainability Policy Page. 18 - 21
	2-25 Processes to remediate negative impacts	Stakeholder Engagement Page. 53 - 59 Business Code of Conduct Page. 83 - 85
	2-26 Mechanisms for seeking advice and raising concerns	Business Code of Conduct Page. 84 - 85
	2-27 Compliance with laws and regulations	Performance Data- Governance & Economic
	2-28 Membership associations	Business Code of Conduct Page. 88 - 89
	2-29 Approach to stakeholder engagement	Stakeholder Engagement Page. 53 - 59
	2-30 Collective bargaining agreements	Performance Data- Governance & Economic
Material Topics
GRI 3: Material Topics 2021	3-1 Process to determine material topics	Materiality Assessment Page. 36
	3-2 List of material topics	Materiality Assessment Page. 37
	3-3 Management of material topics	Materiality Assessment Page. 38 - 52
Economic Performance
GRI 201: Economic Performance 2016	201-1 Direct economic value generated and distributed	Highlight Performance Page. 30
GRI 201: Economic Performance 2016	201-2 Financial implications and other risks and opportunities due to climate change	TCFD Report Page. 12 - 28
Procurement practices
GRI 3: Material Topics 2021	3-3 Management of material topics	Supply Chain Management Page. 108 - 119
GRI 204: Procurement Practices 2016	204-1 Proportion of spending on local suppliers	Performance Data- Governance & Economic
Anti-corruption
GRI 3: Material Topics 2021	3-3 Management of material topics	Business Code of Conduct Page. 78 - 80
GRI 205: Anti-corruption 2016	205-1 Operations assessed for risks related to corruption	Business Code of Conduct Page. 80 - 85
	205-2 Communication and training about anti-corruption policies and procedures	Business Code of Conduct Page. 86 - 89
	205-3 Confirmed incidents of corruption and actions taken	Business Code of Conduct Page. 78
Anti-competitive Behavior
GRI 3: Material Topics 2021	3-3 Management of material topics	Business Code of Conduct Page. 78 - 80
GRI 206: Anti-competitive Behavior 2016	206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Performance Data- Governance & Economic
Risk Management
GRI 3: Material Topics 2021	3-3 Management of material topics	Risk Management Page. 90 - 107
Market Opportunities in Renewable Energy Business
GRI 3: Material Topics 2021	3-3 Management of material topics	Market opportunities in Renewable Energy Business Page. 122 - 130
Energy
GRI 3: Material Topics 2021	3-3 Management of material topics	Energy Transition and Adaptation Mitigation Page. 132 - 144
GRI 302: Energy 2016	302-1 Energy consumption within the organization	Performance Data- Environment
	302-2 Energy consumption outside of the organization	Performance Data- Environment
	302-3 Energy intensity	Performance Data- Environment
	302-4 Reduction of energy consumption	Performance Data- Environment
	302-5 Reductions in energy requirements of products and services	Performance Data- Environment
Water Management
GRI 3: Material Topics 2021	3-3 Management of material topics	Water Management Page. 146 - 155
GRI 303: Water and Effluents 2018	303-1 Interactions with water as a shared resource	Water Management Page. 148
	303-2 Management of water discharge-related impacts	Water Management Page. 148 - 153
	303-3 Water withdrawal	Performance Data- Environment
	303-4 Water discharge	Performance Data- Environment
	303-5 Water consumption	Performance Data- Environment
Biodiversity
GRI 3: Material Topics 2021	3-3 Management of material topics	Biodiversity Page. 160 - 165
GRI 304: Biodiversity 2016	304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Biodiversity Page. 163
	304-2 Significant impacts of activities, products and services on biodiversity	Biodiversity Page. 163
	304-3 Habitats protected or restored	Biodiversity Page. 164 - 167
	304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations	Biodiversity Page. 165
Emissions
GRI 3: Material Topics 2021	3-3 Management of material topics	Energy Transition and Adaptation Mitigation Page. 132 - 139
GRI 305: Emissions 2016	305-1 Direct (Scope 1) GHG emissions	Performance Data- Environment
	305-2 Energy indirect (Scope 2) GHG emissions	Performance Data- Environment
	305-3 Other indirect (Scope 3) GHG emissions	Performance Data- Environment
	305-4 GHG emissions intensity	Performance Data- Environment
	305-5 Reduction of GHG emissions	Performance Data- Environment
	305-7 Nitrogen oxides (NOx), Sulfur oxides (SOx), and other significant air emissions	Performance Data- Environment
Waste and Pollution Management
GRI 3: Material Topics 2021	3-3 Management of material topics	Waste and Pollution Management Page. 154 - 157
GRI 306: Waste 2020	306-1 Waste generation and significant waste-related impacts	Waste and Pollution Management Page. 156 - 157
	306-2 Management of significant waste-related impacts	Waste and Pollution Management Page. 156 - 159
	306-3 Waste generated	Performance Data- Environment
	306-4 Waste diverted from disposal	Performance Data- Environment
	306-5 Waste directed to disposal	Performance Data- Environment
Supplier Environmental Assessment
GRI 3: Material Topics 2021	3-3 Management of material topics	Supply Chain Management Page. 108 - 109
GRI 308: Supplier Environmental Assessment 2016	308-1 New suppliers that were screened using environmental criteria	Supply Chain Management Page. 112 - 114
GRI 308: Supplier Environmental Assessment 2016	308-2 Negative environmental impacts in the supply chain and actions taken	Supply Chain Management Page. 116
Employment Practices
GRI 3: Material Topics 2021	3-3 Management of material topics	Employee Caring and Development Page. 184 - 197
GRI 401: Employment 2016	401-1 New employee hires and employee turnover	Performance Data- Social
	401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees	Employee Caring and Development Page. 194 - 197
	401-3 Parental leave	Performance Data- Social
GRI 402: Labor/Management Relations 2016	402-1 Minimum notice periods regarding operational changes	Employee Caring and Development Page. 168
Occupational Health and Safety
GRI 3: Material Topics 2021	3-3 Management of material topics	Occupational Health & Safety Page. 198 - 205
GRI 403: Occupational Health and Safety 2018	403-1 Occupational health and safety management system	Occupational Health & Safety Page. 200 - 201
	403-2 Hazard identification, risk assessment, and incident investigation	Occupational Health & Safety Page. 202 - 203
	403-3 Occupational health services	Occupational Health & Safety Page. 201, 203
	403-4 Worker participation, consultation, and communication on occupational health and safety	Occupational Health & Safety Page. 200 - 201
	403-5 Worker training on occupational health and safety	Occupational Health & Safety Page. 202, 205
	403-6 Promotion of worker health	Employee Caring and Development Page. 203
	403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Occupational Health & Safety Page. 200, 203, 204
	403-8 Workers covered by an occupational health and safety management system	Performance Data- Social
	403-9 Work-related injuries	Performance Data- Social
	403-10 Work-related ill health	Performance Data- Social
Training and Education
GRI 3: Material Topics 2021	3-3 Management of material topics	Employee Caring and Development Page. 184 - 191
GRI 404: Training and Education 2016	404-1 Average hours of training per year per employee	Performance Data- Social
	404-2 Programs for upgrading employee skills and transition assistance programs	Employee Caring and Development Page. 188 - 191
	404-3 Percentage of employees receiving regular performance and career development reviews	Performance Data- Social
Diversity and Equal Opportunity
GRI 405: Diversity and Equal Opportunity 2016	405-1 Diversity of governance bodies and employees	Performance Data- Social
GRI 405: Diversity and Equal Opportunity 2016	405-2 Ratio of basic salary and remuneration of women to men	Performance Data- Social
GRI 406: Non-discrimination 2016	406-1 Incidents of discrimination and corrective actions taken	Performance Data- Social
Local Communities
GRI 3: Material Topics 2021	3-3 Management of material topics	Community Development Page. 170 - 174
GRI 413: Local Communities 2016	413-1 Operations with local community engagement, impact assessments, and development programs	Performance Data- Social
GRI 413: Local Communities 2016	413-2 Operations with significant actual and potential negative impacts on local communities	Performance Data- Social
Supplier Social Assessment
GRI 3 Material Topics 2021	3-3 Management of material topics	Supply Chain Management Page. 108 - 119
GRI 414: Supplier Social Assessment 201	414-1 New suppliers that were screened using social criteria	Supply Chain Management Page. 112 - 114
GRI 414: Supplier Social Assessment 201	414-2 Negative social impacts in the supply chain and actions taken	Supply Chain Management Page. 116