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The Company has rolled out pandemic risk management measures to ensure continuity in business operation
and service provision to customers, trade counterparts and other stakeholders, with action plans put in place covering
prevention, monitoring and response processes to ensure flexibility and adaptability to the rapidly changing situations
alongside use of technology to support the operation. In addition, the Company has promoted work from home/work
from anywhere approach and ensured work efficiency and security on a par with that working onsite. It has also got
Bangkok Commercial Asset Management Public Co., Ltd.
well prepared for being responsive to and carrying on the operation under crisis or emergency situations amid the
pandemic with a view to mitigating any impacts thereof.

6.) Sustainability risk that may pose environmental, social and governance (ESG) impacts
The Company’s business operation may bring about environmental, social and governance (ESG) impacts,
for instance, emissions of pollutants or greenhouse gas from use of electricity and vehicles or discharge of waste water
which could be detrimental to the environment, society and community. Poor work environment and ventilation system
may also harm the health of employees and visiting customers. Moreover, the lack of good corporate governance may
give rise to conduct of corruption or seeking of personal or friends’ benefits in a wrongful way.

The Company attaches importance to ESG risk and has integrated ESG risk management into its enterprise
risk management policy to support sustainable business operation, covering emerging risk and sustainability risk that
may cause ESG impacts according to the sustainability assessment guidelines of the Stock Exchange of Thailand. The
Company has also conducted risk assessment based on the reporting standards or guides and ESG disclosure journey,
and performed gap analysis in each dimension, namely environmental dimension, i.e. environmental dimension: risk
concerning environmental policy, work plan and outcome from business operation which reflect the Company’s energy
and resource optimization; social dimension: risk concerning social policy, work plan and outcome from business
operation which reflec th Company’s respec for human rights and satisfaction of th employees customers communities
and society; and governance dimension: risk concerning governance policy, work plan and outcome from business operation
which reflect the Company’s business operation with transparency and responsibility as well as development of innovations
that are beneficial to the business and the stakeholders along the value chain.

The process to identify and assess risks based on the COSO ERM standard, and the overall ESG risk operation
under the ESG disclosure journey which is in line with the sustainable development goals are as illustrated below: