The Company recognizes that the knowledge and understanding of all staff are key factors in achieving efficient corporate risk management and meeting risk management objectives. Therefore, the Company has organized workshops and special lectures on topics relevant to enterprise risks and plans annually. The 2024 performance is as follows:

• On 16 January 2024, the Company organized a knowledge-sharing session on "ESG Sustainability Reporting", delivered by Mr. Metha Buaraksakul, Product Manager – Sustainability Services, SGS (Thailand) Co., Ltd. The session was initiated in response to emerging risks from evolving environmental regulations, which increasingly require more comprehensive ESG disclosures. These changes may pose potential risks for incomplete or non-aligned disclosures with international standards. The objective of the session was to equip the Board of Directors and senior executives with knowledge necessary to define strategic direction and reporting goals, enabling the Company to align its ESG disclosures with global sustainability frameworks and standards. Participants included Board of Directors—Mr. Vikrom Kromadit, Mr. Chackchai Panichapat, and Ms. Dendao Komolmas—alongside other senior executives totaling 40 participants.
• A training session titled “Climate Change and Business Sustainability” was conducted on 17 July 2024 by Mr. Boonrod Yaowapruek, Climate Change Consultant from The Creagy Co., Ltd. The session aimed to enhance executives’ understanding of climate-related risks that may affect the Company’s operations, including regulatory changes and evolving customer demands. It also provided insights into developing sustainable products and services to advance business opportunities while addressing customer expectations. A total of 44 senior and mid-level executives participated in this training session.
• To mitigate cybersecurity risks, the Company organized an online training session on the topic "Cybersecurity in Daily Life" for executives and employees at all levels. The session, conducted by external experts on 4 October 2024, aimed to enhance participants' awareness and understanding of cybersecurity threats in daily life and how to use information technology securely. Topics included AI-powered cyberattacks, phishing, social engineering, strong password creation, and organizational data protection. This initiative was part of the Company’s efforts to build internal capacity and reduce the risk of data breaches and loss of confidential information.

The Company organized four virtual workshops throughout the year for the Enterprise Risk Management Working Committee, which comprises senior executives, departmental and divisional managers, and operational-level staff. The purpose of the workshops was to monitor enterprise risk management efforts, establish key risk indicators (KRIs) and acceptable risk levels, assess residual risk following the implementation of risk control measures, and develop additional risk mitigation plans. The sessions also focused on setting targets, refining risk indicators, and ensuring continuous monitoring and follow-up of implementation progress. In addition, the Company organized an employee-level Risk Workshop on 24 January 2024 to foster employee engagement and enhance risk awareness across the organization. The workshop brought together representatives from various departments to promote a shared understanding of risk and to equip participants with practical knowledge for effective risk management within their respective units.

The Company has adopted The Committee of Sponsoring Organizations (COSO) for its Enterprise Risk Management approach and has established a systematic internal control framework in accordance with the "Three Lines of Defense" concept. Under this concept, the first line of defense comprises risk owners who are responsible for identifying and managing risks within their respective functions; the second line of defense is the Corporate Strategy and Risk Management Division, which sets risk management guidelines and standards, and provides oversight and support; and the third line of defense is the Internal Audit Office, which independently assesses the adequacy and effectiveness of the enterprise risk management system. The performance of risk management activities is reported at least twice per quarter to senior management and the Risk Management Committee respectively.

In 2024, the Company reported on the performance and outcomes of its enterprise risk management efforts to senior executives in four meetings, to the Risk Management Committee in four meetings, and to the Board of Directors in four meetings.

For example, to manage the risk associated with drought, the Company has specified that the total remaining raw water supply at the AMATA City Chonburi Industrial Estate should be available for use at least 14 months and six months at the AMATA City Rayong Industrial Estate. In response to these indicators, AMATA U Company Limited, responsible for water management, has established its own key performance indicators (KPIs) to ensure an adequate raw water supply to meet customer demand in the industrial estates. For instance, the AMATA City Chonburi Industrial Estate has reserved raw water for 24 months of utilization, and the AMATA City Rayong Industrial Estate must maintain its raw water supply at 80% of reservoir capacity throughout the year.

In addition, the Company places strong emphasis on delivering services that meet the needs of customers within the industrial estates. The Company has elevated the risk related to the readiness of sustainable products and services—aligned with evolving customer expectations—as an enterprise-level risk. Accordingly, customer satisfaction, including satisfaction with sustainable products and services, has been established as a Corporate Key Performance Indicator (Corporate KPI). It also serves as a departmental KPI for all product group sales teams. The Company has set a target customer satisfaction score of over 90%.