Materiality Assessment and Target

Mega Lifesciences conducts annual materiality assessments based on the framework and guidelines as discussed earlier to determine the ESG footprint internally and also externally among stakeholders. Our interactions with the various stakeholders are summarized and analyzed to gauge the impact on our business and reporting. The current realities are observed and the material topics are shortlisted based on both the interactions / feedback of stakeholders and our current and near future business outlook.

Year 2025 assessment was conducted as above and within the EU Sustainability, Reporting Disclosure, the Global Reporting Initiative guidelines and our updated understanding. Our updated understanding was applied and the Company has distilled through various topics to arrive at Material topics.

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Environmental Dimension

Dimension		Key Performance Indicators	Reporting Boundary
E1	Waste Management and Hazardous Materials	Optimization and disposal.	Thailand manufacturing
E2	Water Management	Intensity and recycling.
E3	Ground Water Utilization	Risk Assessment and analysis of ground water usage.
E4	Energy Intensity and Clean Energy Pivot	Improving Carbon footprint and reducing energy consumption.
E5	Sustainable Packaging	Recycled / Recyclable packaging and reducing wastage.
E6	Biodiversity Conservation	Study of Biodiversity and impact of Mega’s operations in sensitive areas if any.
E7	Climate Adaptation and Mitigation	Maintaining the sustainability of the business by optimizing the use of resources and considering optimizing renewable resources.

Social Dimension

Dimension		Key Performance Indicators	Reporting Boundary
S1	Availability and Affordability of Medicines	To make good quality medicines available at affordable prices.	Thailand and Rest of World
S2	Talent Attraction and Retention	Ensuring congenial workplace for attracting and retaining talent.
S3	Employee Health and Safety	Elimination or Reduction of employee injuries, fatalities and absenteeism due to workplace injuries.
S4	Human Rights	Conducting Human Rights risk assessment within the company and in Supplier workplace.
S5	Personal Data Protection	Implementation of Data Protection laws and ensuring data protection.
S6	Diversity, Equity & Inclusiveness	Ensuring that employees are treated equally and allowed fair opportunity to grow.
S7	Product Stewardship and Customer Satisfaction	Ensuring that the products and services meet customer’s expectations and feedback system is functional.

Governance Dimension

Dimension		Key Performance Indicators	Reporting Boundary
G1	Ethical Conduct	Ensuring compliance with business Ethics and Code of Conduct.	Thailand and Rest of World
G2	Anti-Corruption / Anti-Bribery	Conducting bribery / corruption risk assessment and mitigation. Driving industry excellence in this space.
G3	Intellectual Property Protection	Ensuring compliance with Intellectual Property laws and ensuring protection of Company’s intellectual property.
G4	Cyber Security	Risk Assessment and protection against cyber attacks.
G5	Supply Chain Risk Management	Ensuring compliance with supplier code of conduct and screening suppliers before onboarding.
G6	Risk & Crisis Management	Identifying and mitigating operational risks.
G7	Business Continuity Management	Ensuring that businesses continue in the event of disasters, adverse impacts having a high negative impact on business.
G8	Innovation Management	Considering the Double Materiality approach we have classified the Materiality topics.