In order to respond to the Company’s stakeholders efficiently and create value to the Company, society and environment. The Company has conducted the materiality determination process to determine the sustainability topics in economic, social and environmental aspects which are material to the Company and its stakeholders.

The sustainability topics were identified by analyzing the information of global changes, regional changes and challenges, the needs and expectations of Company's stakeholders, enterprise risk management and the results of various assessments, then prioritized the topics in accordance with the principles of Global Reporting Initiative (GRI) Standards which are the Materiality Principle and 4 Reporting Principles for defining reporting content : Sustainability Context, Materiality, Completeness, and Stakeholder Inclusiveness. The result of materiality determination process was approved and annually reviewed by the Amata Sustainable Development Working Committee and the Amata Sustainable Development Committee respectively.

Materiality Determination Process

In 2021, the Company had revisited and improved the materiality determination process to ensure the accuracy and reliability of the material topics identification and prioritization in the current business context in order to respond to the expectations of all 10 stakeholder groups, as well as, respond to the changes and challenges in businesses due to the economic crisis and COVID-19 pandemic in that year. The materiality determination process is as following:

Step 1:


Identification of Sustainability Topics of Stakeholder and Organization

The Company had collected the sustainability topics from both internal and external stakeholders via various channels and methods appropriate to each stakeholder group such as the meetings, formal and informal interviews, questionnaires, engagement surveys, then, had identified the sustainability topics from brainstorming and executive workshop together with consideration of other external factors having both positive and negative impacts on Company's business; for instance, global and regional changes, sustainability trends and directions, materiality of peers in the same industry, topics prescribed in the industry standards and sustainability assessments, and issues of global concern.

Step 2:


The Company had taken these topics into prioritization process towards stakeholders and organization by using the relevance and impact assessment based on the level of impact to the Company on finance, operations, reputation, laws and regulations, and by assessing the level of influence of each sustainability topic towards the stakeholders. Material topics were then identified and put into the Materiality Matrix with reference to the Global Reporting Initiative (GRI standards) guidelines.

Vertical axis (Y axis): represents the level of influence on stakeholders’ assessment and decisions.

Horizontal axis (X axis): represents the level of the Company’s operational impact on economy, society and environment or the level of importance to the Company

In 2021, the Company had reviewed and revised the material topics resulting in 26 sustainability topics.  which were prioritized into three categories according to their level of impact on the Company and stakeholders. Three categories are material topics (high impact), concerned topics (moderate impact), and interest topics (low impact). Therefore, there are 17 material topics in 2021, increased from 14 topics reported in 2020. Some topics were renamed for more clarity.

Step 3:

All these 26 sustainability topics had been approved by the Sustainability Development Committee, Corporate Governance Committee and the Board of Directors, respectively (Disclosure 102-32) and the Board of Directors had selected the strategic priorities from the material topics at high importance level to formulate the strategies and management approaches to respond to the stakeholders in various dimensions and had assigned the management to further proceed in response to both strategic priorities and material topics. In this regard, the indicators had been set to assess the results of operations at the organizational, departmental and project levels in conjunction with the performance appraisals of the relevant management and employees.

Materiality Matrix

Material Topics and Actions

(Disclosure 102-47)

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