Materiality Assessments

The Company has assessed and prioritized key sustainability issues by integrating sustainability risk and materiality analysis with the following operational processes:

Step 1: Identifying Key Points

Identify key issues that have an impact on the Company’s sustainability, covering economic, social, and environmental dimensions both internally and externally, based on risks and opportunities to the Company’s business, as well as the expectations of its internal and external stakeholders, and gather information from various responsible departments in relation to the key issues.

Step 2: Prioritizing Key Points

Prioritize each sustainability issue and formulate short-term and long-term strategies and goals to assess the level of importance that affects the Company’s business operations, both economically, socially and environmentally, and the level of influence on stakeholder decision-making using the Materiality Matrix tool to prioritize key sustainability issues of the organization.

Step 3: Developing an Action Plan and Determining Responsible Parties

Collect the assessment results of important issues and identify the consistency among the issues to prepare a summary of the issues that are important to the Company in analyzing the management approach on each issue along with identifying the parties responsible for the work. It will be presented to the Executive Committee for consideration and approval on key sustainability issues, including the scope of the report.

Step 4: Monitoring and Evaluation

Review the assessment results of key issues, including monitoring, controlling, and verifying the implementation regularly to achieve the Company’s sustainability strategy.

Sustainability Management Policy and Objectives

The Company conducts its business under the vision of “Delivering Excellent Service to Customers through the Best IT Solutions,” pursuing sustainability in parallel with its core operations by giving equal consideration to economic, social, and environmental dimensions. The Company places importance on the expectations of all stakeholder groups and aligns its sustainability development with the United Nations Sustainable Development Goals (SDGs). In 2025, the Company conducted a materiality assessment to prioritize its key sustainability issues, using the highest-priority topics to define the Company’s sustainability management strategy.

Assessment Results of Key Sustainability Issues

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Corporate Governance

Product and Service Quality

Enhancing Customer Experience and Satisfaction

Innovation Enhancement

Employee Development and Well-being

Employee Care and Engagement

Supply Chain Management

Data Security and Privacy

Community and Social Development

Environmental Management

Economic Performance and Communication and Disclosure of Information

Of the 11 material sustainability issues identified, the top five are: (1) Information Security and Data Privacy Management, (2) Product and Service Quality, (3) Corporate Supply Chain Management, (4) Employee Capability Development, and (5) Innovation Promotion. These material issues have been aligned with the United Nations Sustainable Development Goals (SDGs) to define short-term and long-term targets, together with concrete action plans, as follows:

Company’s Material Sustainability Issues	Short-Term Targets	Long-Term Targets
Information Security and Data Privacy Management	Obtain ISO/IEC 27001:2022 certification within 2025 Zero complaints or incidents involving the leakage or breach of personal data	Expand certification coverage across business units under the ISO/IEC 27001:2022 and ISO/IEC 20000-1 standards
Product and Service Quality	Source at least one environmentally responsible product per year Achieve a customer satisfaction score above 90%	Source environmentally friendly products and services accounting for over 50% of the total product portfolio Achieve a customer satisfaction score above 95%
Corporate Supply Chain Management	Manage environmental performance across supply chain partners, with 50% of all suppliers signing the Supplier Code of Conduct Obtain Carbon Footprint for Organization (CFO) certification for Scope 1 and 2, while preparing for CFO certification covering Scope 1, 2, and 3	Manage environmental performance across supply chain partners, with 100% of all suppliers signing the Supplier Code of Conduct Achieve Carbon Neutrality by 2032
Employee Capability Development	Achieve an employee satisfaction score above 90% Develop high-potential employees into future leaders across each business unit Zero complaints or incidents of human rights violations, whether internal or external to the Company	Deliver fair, high-quality employment practices Cultivate the next generation of organizational leaders Zero customer complaints regarding employee competency or service quality
Innovation Promotion	Encourage employees to submit at least 5 innovation project proposals within 2025	Secure company-owned intellectual property (IP) Collaborate with business partners to develop technology that advances innovation

Information Security and Data Privacy Management

Information Security Management

The Company is committed to managing the security of its information technology systems in order to protect corporate data, reduce cyber threat risks, and ensure business continuity. The Company recognizes that the leakage of critical information, including personal data, could undermine its competitiveness and stakeholder confidence, as well as result in financial, legal, and reputational damage.

The Company therefore prioritizes the management of both its IT infrastructure and critical corporate data, continuously developing and upgrading its systems in line with the ISO/IEC 27001:2022 information security management standard. Data Loss Prevention (DLP) technology has been deployed to prevent the leakage of critical data, complemented by ongoing vulnerability management and risk assessment to strengthen the overall security of information systems.

In addition, the Company regularly reviews its personal data protection policy, along with the processes governing the collection, use, disclosure, and storage of personal data, to ensure ongoing compliance with relevant laws and standards — building confidence among customers, business partners, shareholders, and all stakeholder groups.

AI Governance

The Company recognizes the role of Artificial Intelligence (AI) in driving innovation and enhancing operational efficiency, and has applied AI in application development, data analytics, and process automation to elevate service delivery and respond to changing business needs. At the same time, the Company is mindful of the risks associated with AI adoption, such as cyberattacks through phishing and deepfake techniques, and unauthorized AI use (Shadow AI), which could lead to data leakage, intellectual property infringement, or non-compliance with legal requirements.

The Company has therefore established an internal AI usage policy and operates under an AI Governance framework covering the development of appropriate guidelines, risk management, monitoring of emerging trends and technologies, capability building for personnel, and investment in cybersecurity — while promoting the responsible, transparent, and ethical use of AI to support the Company’s stable and sustainable growth.

Product and Service Quality

The Company is committed to enhancing product and service quality as it advances toward becoming a leading provider of end-to-end IT products, services, and technology consulting. Products and innovations are carefully selected from leading global business partners and manufacturers, with a preference for environmentally friendly technologies and materials that support efficient energy use and reduce environmental impact — enabling the Company to deliver solutions that meet customer needs across every industry while operating sustainably.

To enhance the customer experience and improve internal operational efficiency, the Company has implemented a Customer Relationship Management (CRM) system to manage customer relationships, alongside the development of supporting information systems such as accounting and finance, procurement, and enterprise management systems — improving efficiency, accuracy, and speed across operations. The Company has also established a Business Continuity Management (BCM) plan to prepare for unforeseen events, ensuring that critical processes can resume within defined timeframes in accordance with the Company’s service level commitments.

The Company operates under a quality management system aligned with the international ISO 9001:2015 standard and has maintained continuous certification, providing assurance that its products and services meet quality requirements as well as applicable customer, legal, and regulatory standards. The Company remains committed to continuous improvement in order to deliver maximum value to customers and all stakeholder groups.

Corporate Supply Chain Management

The Company is committed to managing its supply chain responsibly by encouraging suppliers to operate in accordance with principles of good governance, ethics, and sustainability, while reducing environmental impact across the value chain. To raise business standards, the Company requires suppliers to sign and comply with the Supplier Code of Conduct, covering principles of ethics, human rights, legal compliance, and environmental management. The Company further promotes collaboration to reduce greenhouse gas emissions and support environmentally responsible business practices, working together with suppliers to build a sustainable supply chain.

Climate Change Management

The Company places importance on climate change management, setting out both short-term and long-term action plans to become a Low Carbon Organization and create shared environmental value for society.

The Company continuously implements environmental initiatives, including raising environmental awareness among employees, promoting waste segregation, improving energy and water efficiency, and reforestation projects to restore ecosystems and offset greenhouse gas emissions generated from the Company’s operations.

In addition, the Company has obtained Carbon Footprint for Organization (CFO) certification from the Thailand Greenhouse Gas Management Organization (Public Organization), or TGO, and has set a target to reduce corporate greenhouse gas emissions by at least 1% per year, with the goal of achieving Carbon Neutrality by 2032 — supporting business growth in tandem with long-term sustainability.

Employee Capability Development

The Company believes that its people are the cornerstone of sustainable growth, and is therefore committed to developing employees at every level in knowledge, skills, and leadership to keep pace with evolving technology and business needs. This commitment is guided by the Company’s core values, the METRO Way — comprising Moral, Excellence, Teamwork, Respect & Trust, and Ownership — which serve as the foundation for how the Company works and develops its people.

Learning & Development

The Company reviews its people development plan and Training Roadmap annually to ensure alignment with corporate strategy, and promotes learning through a Blended Learning approach that combines internal and external training, on-ene-job learning, and knowledge sharing.

In 2025, the Company delivered 177 training courses (each exceeding 6 hours) with 836 employees participating, while supporting the development of technical expertise — resulting in 180 employees earning a combined total of 454 professional certifications from leading technology providers such as Microsoft, Cisco, AWS, and HP.

Future Skills Development

The Company focuses on building capabilities in AI, Data, and Cloud to prepare employees for technological change, close the talent gap, and strengthen the organization’s long-term competitiveness.

Learning Culture & Well-being

The Company fosters collaborative learning through Knowledge Sharing activities and leadership development programs, while supporting employee well-being through health-related activities, internal communications, and human rights awareness initiatives — cultivating a positive work environment that respects diversity.

The Company continuously monitors Employee Engagement and uses survey results to enhance the work environment and benefits in line with employee needs. In 2025, the Company’s employee engagement score reached 89.26%, up from 88.91% in 2024 — reflecting its ongoing commitment to building a learning organization and sustainable growth.

Innovation Promotion

The Company believes that innovation is a key driver of sustainable growth, and is committed to developing technologies and solutions that enhance operational efficiency, both internally and in service delivery to customers. By integrating knowledge, employee expertise, and digital technology, the Company continuously develops innovations that create value and respond to changes across the business sector.

In 2025, the Company developed several innovations to enhance internal operational efficiency, including the Bank Reconciliation System, which improves the speed and accuracy of financial reconciliation processes, reduces manual workflows, and supports more effective data verification. The Company also developed the e-Tax System to support electronic tax document management in compliance with Revenue Department requirements — reducing paper usage, increasing operational speed, and enhancing the efficiency of accounting and finance processes. In addition, the Company advanced its internal application of AI through the development of Runa AI Chatbot, an intelligent assistant for internal information retrieval that consolidates essential knowledge and data into a single system. This enables employees to quickly find the information and answers they need, reduces reliance on cross-departmental inquiries, shortens search times, and supports internal knowledge sharing — improving overall efficiency and elevating the employee experience in accessing information.

MSC remains committed to continuous innovation, tracking performance through the development of new solutions, improved process efficiency, and value creation for both customers and the organization — supporting long-term sustainable growth.

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