GRI Standards Index
The GRI Content Index serves as an international standard guideline for sustainability reporting. It covers key topics in economic, social, and environmental dimensions to ensure transparency and accountability in business operations. Download the full report for more details on our sustainability practices.

Saksiam Leasing Public Company Limited has reported in accordance with the GRI Standards for the period 1 January – 31 December 2024.

GRI Standard Disclosure Page Omissions External Verification
General Disclosure
GRI 2: General Disclosures 2021 2-1 Organizational details SD Report 2024, Page 9
2-2 Entities included in the organization's sustainability reporting SD Report 2024, Page 7
2-3 Reporting period, frequency and contact point SD Report 2024, Page 7
2-4 Restatements of information
2-5 External assurance SD Report 2024, Page 7
2-6 Activities, value chain and other business relationships SD Report 2024, Page 19-23
2-7 Employees SD Report 2024, Page 45
2-8 Workers who are not employees
2-9 Governance structure and composition SD Report 2024, Page 12-16
2-10 Nomination and selection of the highest governance body SD Report 2024, Page 18
2-11 Chair of the highest governance body SD Report 2024, Page 13
2-12 Role of the highest governance body in overseeing the management of impacts SD Report 2024, Page 32
2-13 Delegation of responsibility for managing impacts SD Report 2024, Page 32-34
2-14 Role of the highest governance body in sustainability reporting SD Report 2024, Page 35
2-15 Conflicts of interest SD Report 2024, Page 63
2-16 Communication of critical concerns SD Report 2024, Page 62 , SD Report 2024, Page 64 , SD Report 2024, Page 72
2-17 Collective knowledge of the highest governance body SD Report 2024, Page 17
2-18 Evaluation of the performance of the highest governance body
2-19 Remuneration policies SD Report 2024, Page 51
2-20 Process to determine remuneration SD Report 2024, Page 51
2-21 Annual total compensation ratio
2-22 Statement on Sustainable development strategy SD Report 2024, Page 30
2-23 Policy commitments SD Report 2024, Page 29
2-24 Embedding policy commitments SD Report 2024, Page 35
2-25 Processes to remediate negative impacts SD Report 2024, Page 64
2-26 Mechanisms for seeking advice and raising concerns
2-27 Compliance with laws and regulations SD Report 2024, Page 63
2-28 Membership associations SD Report 2024, Page 27
2-29 Approach to stakeholder engagement SD Report 2024, Page 24-27
2-30 Collective bargaining Agreements SD Report 2024, Page 51
Material Topics
GRI 3 : Material Topics 2021 3-1 Process to determine material topics SD Report 2024, Page 35
3-2 List of material topics SD Report 2024, Page 36-37
Economic Performance
GRI 3: Material Topics 2021 3-3 Management of material topics SD Report 2024, Page 36-37
GRI 201: Economic Performance 2016 201-1 Direct Economic value generated and distributed SD Report 2024, Page 20
201-2 Financial implications and other risks and opportunities due to climate change
201-3 Defined benefit plan obligations and other retirement plans SD Report 2024, Page 51
201-4 Financial assistance received from government
Procurement Practices
GRI 3: Material Topics 2021 3-3 Management of material topics
GRI 204: Procurement Practices 2016 204-1 Proportion of spending on local suppliers
Anti-Corruption
GRI 3: Material Topics 2021 3-3 Management of material topics
GRI 205: Anti- corruption 2016 205-1 Operations assessed for risks related to corruption SD Report 2024, Page 64
205-2 Communication and training about anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken SD Report 2024, Page 64
Anti-Competitive Behavior
GRI 3: Material Topics 2021 3-3 Management of material topics
GRI 206: Anti- Competitive Behavior 2016 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices SD Report 2024, Page 27
Tax
GRI 3: Material Topics 2021 3-3 Management of material topics
GRI 207: Tax 2019 Disclosure 207-1 Approach to tax SD Report 2024, Page 65
207-2 Tax governance, control, and risk management SD Report 2024, Page 70
207-3 Stakeholder engagement and management of concerns related to tax SD Report 2024, Page 65
207-4 Country-by-country reporting
Energy
GRI 3: Material Topics 2021 3-3 Management of material topics SD Report 2024, Page 41
GRI 302: Energy 2016 302-1 Energy consumption within the organization SD Report 2024, Page 42
302-2 Energy consumption outside of the organization
302-3 Energy intensity SD Report 2024, Page 42
302-4 Reduction of energy consumption SD Report 2024, Page 42
302-5 Reductions in energy requirements of products and services SD Report 2024, Page 58
Water and Effluents
GRI 3: Material Topics 2021 3-3 Management of material topics SD Report 2024, Page 42
GRI 303: Water And Effluents 2018 303-1 Interactions with water as a shared resource
303-2 Management of water discharge-related impacts SD Report 2024, Page 42
303-3 Water withdrawal
303-4 Water discharge
303-5 Water consumption SD Report 2024, Page 42
Biodiversity
GRI 3: Material Topics 2021 3-3 Management of material topics
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
304-2 Significant impacts of activities, products and services on biodiversity
304-3 Habitats protected or restored
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations
Emissions
GRI 3: Material Topics 2021 3-3 Management of material topics SD Report 2024, Page 39
GRI 305 : Emissions 2016 305-1 Direct (Scope 1) GHG emissions SD Report 2024, Page 40 TGO
305-2 Energy indirect (Scope 2) GHG emissions SD Report 2024, Page 40 TGO
305-3 Other indirect (Scope 3) GHG emissions SD Report 2024, Page 40 TGO
305-4 GHG emissions intensity SD Report 2024, Page 40
305-5 Reduction of GHG emissions SD Report 2024, Page 40
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
Waste
GRI 3: Material Topics 2021 3-3 Management of material topics SD Report 2024, Page 43
GRI 306: Waste 2020 306-1 Waste generation and significant waste-related impacts SD Report 2024, Page 43
306-2 Management of significant waste-related impacts SD Report 2024, Page 43
306-3 Waste generated
306-4 Waste diverted from disposal
306-5 Waste directed to disposal
Supplier Environmental Assessment
GRI 3: Material Topics 2021 3-3 Management of material topics
Environmental Assessment 2016 308-1 New suppliers that were screened using environmental criteria
308-2 Negative environmental impacts in the supply chain and actions taken
Employment
GRI 3: Material Topics 2021 3-3 Management of material topics SD Report 2024, Page 47
GRI 401: Employment material topics 2016 401-1 New employee hires and employee turnover SD Report 2024, Page 48
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees SD Report 2024, Page 52
401-3 Parental leave
Labor/Management Relations
GRI 3: Material Topics 2021 3-3 Management of material topics
GRI 402: Labor/ Management Relations 2016 402-1 Minimum notice periods regarding operational changes
Occupational Health and Safety
GRI 3: Material Topics 2021 3-3 Management of material topics SD Report 2024, Page 52
GRI 403: Occupational Health and Safety 2018 403-1 Occupational health and safety management system SD Report 2024, Page 52-54
403-2 Hazard identification, risk assessment, and incident investigation
403-3 Occupational health services
403-4 Worker participation, consultation, and communication on occupational health and safety SD Report 2024, Page 54
403-5 Worker training on occupational health and safety SD Report 2024, Page 53
403-6 Promotion of worker health
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
403-8 Workers covered by an occupational health and safety management system SD Report 2024, Page 53
403-9 Work-related injuries SD Report 2024, Page 53
403-10 Work-related ill health
Training and Education
GRI 3: Material Topics 2021 3-3 Management of material topics SD Report 2024, Page 49
GRI 404: Training and Education 2016 404-1 Average hours of training per year per employee SD Report 2024, Page 49
404-2 Programs for upgrading employee skills and transition assistance programs SD Report 2024, Page 49
404-3 Percentage of employees receiving regular performance and career development reviews SD Report 2024, Page 49
Diversity and Equal Opportunity
GRI 3: Material Topics 2021 3-3 Management of material topics
GRI 405: Diversity and Equal opportunity 2016 405-1 Diversity of governance bodies and employees SD Report 2024, Page 45
405-2 Ratio of basic salary and remuneration of women to men
Non-Discrimination
GRI 3: Material Topics 2021 3-3 Management of material topics
GRI 406: Non- discrimination 2016 406-1 Incidents of discrimination and corrective actions taken
Freedom of Association and Collective Bargaining
GRI 3: Material Topics 2021 3-3 Management of material topics
GRI 407: Freedom of Association and Collective Bargaining 2016 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
Child Labor
GRI 3: Material Topics 2021 3-3 Management of material topics
GRI 408: Child Labor 2016 408-1 Operations and suppliers at significant risk for incidents of child labor
Forced or Compulsory Labor
GRI 3: Material Topics 2021 3-3 Management of material topics
GRI 409: Forced or Compulsory Labor 2016 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
Security Practices
GRI 3: Material Topics 2021 3-3 Management of material topics
GRI 410: Security Practices 2016 410-1 Security personnel trained in human rights policies or procedures
Rights of Indigenous Peoples
GRI 3: Material Topics 2021 3-3 Management of material topics
GRI 411: Rights of indigenous peoples 2016 411-1 Incidents of Indigenous Peoples violations involving rights
Local Communities
GRI 3: Material Topics 2021 3-3 Management of material topics SD Report 2024, Page 55
GRI 413: Local Communities 2016 413-1 Operations with local community engagement, impact assessments, and development programs SD Report 2024, Page 55-56
413-2 Operations with significant actual and potential negative impacts on local communities
Supplier Social Assessment
GRI 3: Material Topics 2021 3-3 Management of material topics
GRI 414: Supplier Social Assessment 2016 414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken
Public Policy
GRI 3: Material Topics 2021 3-3 Management of material topics
GRI 415: Public Policy 2016 415-1 Political contributions
Customer Health and Safety
GRI 3: Material Topics 2021 3-3 Management of material topics
GRI 416: Customer Health and Safety 2016 416-1 Assessment of the health and safety impacts of product and service categories
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services
Customer Privacy
GRI 3: Material Topics 2021 3-3 Management of material topics SD Report 2024, Page 58
GRI 418: Customer Privacy 2016 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data SD Report 2024, Page 62