Jaymart Public Company Limited Sustainability
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Materiality Assessment

Prioritization of Material Sustainability Issues

Jaymart Group Holdings Public Company Limited conducts materiality prioritization based on the principle of Double Materiality to ensure that disclosures reflect:

  • The impacts the organization has on the economy, society, and environment (Impact Materiality)
  • Sustainability risks and opportunities that may affect the organization's financial position, performance, cash flows, and cost of capital (Financial Materiality)

The assessment results are used to determine strategic priorities and are integrated into enterprise risk management.

1. Understanding the Organizational Context

The Company analyzes both internal and external business contexts by considering strategy, organizational structure, significant risks, operational performance, economic conditions, relevant regulations, and stakeholder expectations. On this basis, the Company identifies sustainability topics linked to its business nature and value chain, with reference to relevant reporting standards, to ensure comprehensive coverage of environmental, social, and governance issues that are material to the organization.

2. Impact Materiality Assessment

The Company assesses the impacts arising from its business operations on stakeholders, society, and the environment, based on the following key criteria:

  • Severity
  • Scope
  • Irremediability
  • Likelihood

The assessment covers both negative and positive impacts, with scores assigned according to the Company's defined criteria, and the results are used to identify topics that are material to society and the environment.

3. Financial Materiality Assessment

The Company assesses the financial materiality of risks and opportunities associated with each sustainability topic using the following criteria:

  • Magnitude of financial impact
  • Likelihood

The assessment of financial impact magnitude covers effects on revenue, operating profit, cash flows, operating expenses, capital expenditure, and cost of capital, with reference to the financial thresholds defined by the Company. The Company conducts assessments across short-, medium-, and long-term horizons, and uses the highest score occurring within each time period as the basis for determining the level of financial materiality.

4. Prioritization and Determination of Material Topics

The Company considers the results of both assessment dimensions together, applying scoring thresholds to classify topics as Low, Medium, or High. Topics scoring high in either or both dimensions are designated as material topics and are integrated into the organization's strategy formulation, risk management plans, and disclosures. The assessment results are presented in the form of a Double Materiality Matrix to clearly and transparently reflect the level of significance of each topic.

Prioritization of Key Issues
  • SM1 Resource Management
  • SM2 Climate Change
  • SM3 Biodiversity
  • SM4 Human Rights
  • SM5 Employee Care and Capacity Building
  • SM6 Community Engagement
  • SM7 Sustainable Returns
  • SM8 Responsible Marketing
  • SM9 Product Quality and Safety
  • SM10 Data Protection and Information Security
  • SM11 Innovation and Technology
  • SM12 Sustainable Supply Chain Management
  • SM13 Anti-Corruption
  • SM14 Corporate Governance, Risk Management and Regulatory Compliance
Material Topics Review

The Company conducts an annual review of material topics to ensure they remain aligned with the evolving business context, organizational strategy, relevant regulations, and stakeholder expectations. The review considers both the dimensions of impact on the economy, society, and environment, as well as risks and opportunities that may affect the Group's financial position and operational performance. The review results are presented to the Board of Directors for consideration and approval prior to disclosure in the annual sustainability report. Additionally, the Company reports sustainability performance progress to the Board on a quarterly basis to support continuous oversight, and prepares a comprehensive annual performance report to disclose information to stakeholders in a transparent and accountable manner.