MUANGTHAI CAPITAL: Sustainability

Greenhouse Gas Measurement and Reporting Approach

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Greenhouse Gas Measurement and Reporting Approach

The Company measures, calculates, and reports greenhouse gas (GHG) emissions in accordance with the Greenhouse Gas Protocol. The organizational boundary is defined based on the Operational Control approach, covering 100% of operations and business locations over which the Company has control. This ensures that GHG emissions data appropriately reflects the impacts of the Company’s operations and aligns with international standards.

Reporting Scope

Scope 1: Direct Emissions

Covers emissions from sources directly controlled by the Company, including:

Fuel consumption by the Company’s vehicles
Liquefied petroleum gas (LPG) consumption
Use of generators and fire pump systems
Emissions from wastewater treatment systems or septic tanks within business premises

Scope 2: Indirect Emissions from Energy Consumption

Covers electricity consumption at branches and offices, calculated using the location-based approach, which reflects the average emissions intensity of the national electricity grid.

Scope 3: Other Indirect Emissions

Covers material activities for which data can be collected reliably, including:

Water consumption
Paper consumption

The Company is currently developing its data system to assess the appropriateness of expanding its Scope 3 reporting boundary in the future.

Data Collection and Calculation Methodology

Activity data is collected from financial records and supporting documents, such as electricity invoices, fuel receipts, LPG receipts, water consumption records, and paper procurement data. The data is systematically gathered from the Head Office and branches before being calculated using emission factors from sources recognized by government agencies and international databases to convert emissions into tonnes of carbon dioxide equivalent (tCO₂e).

The calculation and data management process emphasizes accuracy, completeness, and traceability. The Company regularly reviews its calculation methodology and data quality, while continuously developing its information systems to enhance the accuracy and reliability of reporting. The reporting framework is also designed to support external verification by relevant independent parties in the next phase.