Corporate Governance and Economic Goals Good Corporate Governance Principles Sustainable Supplier Management Tax Policy Systematic Risk Management

Good Corporate Governance Principles

(Disclosure 205-2)

The Board of Directors formulated the Good Corporate Governance (CG) policy in writing in 2003

East Water later revised the CG policy according to the Office of the Securities and Exchange Commission (SEC)’s 2017 Corporate Governance Code for Listed Companies. The Corporate Governance and Sustainable Development Committee was assigned by the Board of Directors to screen and review this group-wide CG policy and practice on an annual basis to ensure compliance with changing laws, regulations, and rules as well as recommendations by applicable institutions and international practices before submission thereof to the Board of Directors for consideration and approval.

The Board of Directors has adhered to the East Water Group’s CG Code which contains 8 principles (Further details in Annual Report 2024 (Form 56-1 One Report) Good Corporate Governance topic in page 71). The East Water Group’s CG Code and Code of Conduct were published in electronic forms via the Company’s website at www.eastwater.com and Web Portal to facilitate convenience of searching. The relevant documents were also distributed to the Board of Directors and all employees for acknowledgement.

Promotion of Good Corporate Governance and Anti-Corruption

(Disclosure 2-17)

East Water has continuously organized activities to promote good corporate governance and anti-corruption every year. It has also prepared a test form to measure the level of knowledge and understanding of all employees and used it to develop communication to raise awareness of their duties with ethics and transparency, leading to sustainable business operations. In 2024, the test results were as follows:

East Water attaches great importance to anti-corruption in all forms, whether directly or indirectly. The Company is a member of the Thai Private Sector Collective Action Against Corruption (CAC) continuously organized by the Thai Institute of Directors. In addition, the Company has communicated to related parties such as suppliers, tenants, customers, and business partners to acknowledge, understand, and comply with the Company’s anti-corruption policies and practices.

In 2024, East Water received 2 complaints and whistleblowing regarding breaching of the Group’s Code of Conduct. The Company has completed the complaint handling process and determined that the reported issues were not found to be in violation as alleged. (Further details in Annual Report 2024 (Form 56-1 One Report), under the Whistleblowing topic, page 103) (Disclosure 205-3)

East Water has preventive procedures in place to prevent further breach of the Group’s Code of Conduct as follows:

Complaint Management

(Disclosure 2-16, 2-25, 2-26)

East Water values the feedback of stakeholders throughout its supply chain. It has put in place complaint handling process for its stakeholder by establishing a unit responsible for handling various complaints received from various channels as well as to have systematic complaint handling mechanism to reduce business risk. This is to demonstrate the Company’s commitment to corporate social responsibility, transparent business operations, and promotion of good relationships with its stakeholders. The Company also applied the lesson learned to drive business operations towards sustainable organizational development.

Complaint Channels

Complaint Handling Process (Services)

The Company’s Customers (Total Water Solutions)

UU PCL.’s Customers (Tap Water)

UU PCL.’s Customers (Tap Water)

Complaint Handling Process (Human Rights)

Complaint Handling Process (Human Rights)