IRPC Annual Report 2023

Environmental Management Accounting System To tack the effectiveness of our environment management initiatives, IRPC has introduced the Environmental Management Accounting System (EMA) which integrates expenses, income, and environmental investment in accordance with the international standard UN2001 to obtain accurate, adequate, and reliable data. Such data are used to plan, control, and make short- and long-term environmental management decisions in order to improve environmental management efficiency for day-to-day operations and reduce cost of operations, while also creating positive impacts on the environment and society. Waste and Emission Treatment Expenses and Investment 1.1 Depreciation of equipment for waste and pollutant treatment 1.2 Materials and service cost for maintenance and operations 1.3 Personnel related to waste and pollutant treatment 1.4 Tax and Environmental fee 1.5 Fines 1.6 Everonmental insurance 1.7 Estimated liabilities for environmental restoration Expenses and investment for prevention and environmental management 2.1 Expenses for environmental management by the third party 2.2 personnel related to environmental management 2.3 Research and environment development 2.4 Cost of investment and differential expenses for cleaning technologies 2.5 Other environmental expenses Material Purchase Value of Non-Product Output 3.1 Main raw material 3.2 Additional raw material 3.3 Package 3.4 Operation material 3.4 Energy 3.6 Water Environmental Revenues 5.1 Sponsorship money and environmental awards 5.2 Other environmental revenue Processing Costs of Non-Product Output 1 2 3 4 5 2023 Environmental Management Expense from EMA System Expense and Investment for Waste and Emission Treatment 611 Million THB Expense and Investment for Prevention and Improvement in Environmental Management 29 Million THB 145 Business-Driven Sustainability 56-1 ONE REPORT 2023

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