ดัชนีเนื้อหา GRI
บริษัท อินเด็กซ์ ลิฟวิ่งมอลล์ จำกัด (มหาชน) จัดทำตามมาตรฐาน GRI (Global Reporting Initiative) เพื่อให้ข้อมูลโปร่งใส ด้านเศรษฐกิจ สิ่งแวดล้อม และสังคม โดยครอบคลุมเรื่อง โครงสร้างองค์กร การใช้พลังงาน การปล่อยก๊าซเรือนกระจก การจัดการห่วงโซ่ อุปทาน ตลอดจนแนวปฏิบัติด้านแรงงานและ ความปลอดภัย เพื่อเสริมสร้าง ความยั่งยืนและความเชื่อมั่น ของผู้มีส่วนได้เสีย
| GRI Standard | Disclosure | Report Location (Section) | Page Number |
|---|---|---|---|
| GRI 1: FOUNDATION 2021 | |||
| GRI 1: Foundation 2021 | GRI 1 Foundation 2021 | ||
| GRI 2: GENERAL DISCLOSURES 2021 | |||
| GRI 2: General Disclosures 2021 | 2-1 Organizational details | Section 5: General Information. Index Living Mall Public Company Limited; Trade Name: ILM; Head Office: No.147 Soi Rama 2, Soi 50, Bangkok 10150; Registration No.: 0107561000226; Listed on SET; Furniture & Home Décor Retail. | |
| 2-2 Entities included in the organization's sustainability reporting | Shareholding Structure of the Corporate Group | ||
| 2-3 Reporting period, frequency and contact point | Period: 1 January – 31 December 2025 (FY2025). Frequency: Annual. Contact: ir@indexlivingmall.com | ||
| 2-4 Restatements of information | |||
| 2-5 External assurance | Driving Business for Sustainability | ||
| 2-6 Activities, value chain and other business relationships | General Information; Supply Chain Management. Activities: Furniture & Home Décor specialty retail, community malls (The Walk, Little Walk), franchise (domestic & international). Total suppliers: 1,267 (894 finished goods, 373 raw materials). | ||
| 2-7 Employees | Sustainability Management Performance in the Social Dimension. Total: 4,138 employees (Male 2,322 / Female 1,816). By age: <30 yrs 892, 30–50 yrs 2,796, >50 yrs 450. By level: Operational 4,062, Executive 56, Senior Executive 20. | ||
| 2-8 Workers who are not employees | Tao Kae Noi Project. Independent delivery & installation technicians: 357 Tao Kae Noi workers (72% of total 497 technicians) in 2025. | ||
| 2-9 Governance structure and composition | Sustainability Governance Structure; Corporate Governance Policy Section 6. Governance bodies: Board of Directors, Audit Committee, Risk Management Committee, Nomination Remuneration Governance & Sustainability Committee. | ||
| 2-10 Nomination and selection of the highest governance body | Corporate Governance Policy. Board Skill Matrix applied; directors serve 3-year terms; selection overseen by Nomination Remuneration Governance & Sustainability Committee. | ||
| 2-11 Chair of the highest governance body | Corporate Governance Policy. Chairman is independent from management; roles of Chairman and CEO clearly separated. | ||
| 2-12 Role of the highest governance body in overseeing the management of impacts | Sustainability Governance Structure. Board oversees sustainability strategy and ESG management; annual anti-corruption audit included in internal control plan. | ||
| 2-13 Delegation of responsibility for managing impacts | Sustainability Governance Structure. Sustainability committee delegates to management; Risk Management Committee monitors material risks. | ||
| 2-14 Role of the highest governance body in sustainability reporting | Sustainability Governance Structure. Board reviewed and approved the Form 56-1 One Report 2025 incorporating sustainability disclosures. | ||
| 2-15 Conflicts of interest | Corporate Governance Policy. Independent directors policy in place; Remuneration Committee prevents conflicts; 5 of 11 directors are independent. | ||
| 2-16 Communication of critical concerns | Sustainability Management in the Governance and Economic Dimensions. Channels: suggestion boxes, email, Company website, dedicated whistleblowing channel (protects anonymity; prohibits retaliation). Annual report submitted to Board. | ||
| 2-17 Collective knowledge of the highest governance body | Corporate Governance Policy. Director development programs; training via Thai Institute of Directors Association; orientation provided for new directors. | ||
| 2-18 Evaluation of the performance of the highest governance body | Corporate Governance Policy. Annual Board performance evaluation conducted; results used for improvement. 5-star 'Excellent' CGR rating (6 consecutive years). | ||
| 2-19 Remuneration policies | Corporate Governance Policy. Remuneration policy for Board of Directors and CEO; proposed to shareholders for approval. Details in sections 2.7.4.2 and 8.1.2(2). | ||
| 2-20 Process to determine remuneration | Corporate Governance Policy. Remuneration Committee determines and proposes remuneration; Board cannot determine its own remuneration due to conflict of interest. | ||
| 2-21 Annual total compensation ratio | Not disclosed. |
—
|
|
| 2-22 Statement on sustainable development strategy | Message from the Chairman/CEO; Sustainability Strategy. Strategy theme: 'Sustainable Living for Future Lifestyle' (3G Framework: Great Experience, Green Planet, Grow Together). Three-year plan 2024–2026. | ||
| 2-23 Policy commitments | Human Rights Policy; Anti-Corruption Policy; Environmental Policy (GHG/energy/water targets); Supplier Sustainable Code of Conduct; PDPA/Privacy Policy. | ||
| 2-24 Embedding policy commitments | Human Rights training (100% employees); Anti-Corruption training (100% employees); performance evaluation integration; Supplier ESG assessment framework. | ||
| 2-25 Processes to remediate negative impacts | Multiple channels: website, HR, whistleblowing system; Supplier corrective action plans; Community impact survey with mitigation measures. | ||
| 2-26 Mechanisms for seeking advice and raising concerns | Sustainability Management in the Governance and Economic Dimensions; Corporate Governance Policy. Channels: suggestion boxes, email, website, dedicated whistleblowing system with anonymity protection. | ||
| 2-27 Compliance with laws and regulations | Anti-Corruption section; Tax Policy. Zero significant violations of laws or regulations; zero Code of Conduct violations in 2025; 100% tax filings completed accurately; zero significant tax disputes. | ||
| 2-28 Membership associations | Anti-Corruption section; MD&A. Member of: Thai Private Sector Collective Action Against Corruption (CAC, certified 2025–2028); SET; Thai Institute of Directors (IOD); Thaipat Institute. | ||
| 2-29 Approach to stakeholder engagement | Stakeholder Engagement. Six stakeholder groups: Shareholders/Investors, Employees, Customers, Suppliers/Contractors, Communities, Government/Regulators. Engagement methods: surveys, AGM, meetings, community impact surveys. | ||
| 2-30 Collective bargaining agreements | Labor Relations Management. Freedom of association respected; zero labor disputes in 2025. | ||
| GRI 3: MATERIAL TOPICS 2021 | |||
| GRI 3: Material Topics 2021 | 3-1 Process to determine material topics | Material Topics / Materiality Assessment. Double materiality concept applied; assessment considers impact materiality and financial materiality. | |
| 3-2 List of material topics | Material Topics. Ten (10) material topics identified: (1) Climate Change & GHG Emissions, (2) Energy Management, (3) Water Management, (4) Waste Management, (5) Occupational Health & Safety, (6) Human Capital Development, (7) Human Rights & Labor Practices, (8) Community Engagement, (9) Customer Experience & Data Privacy, (10) Corporate Governance & Anti-Corruption. | ||
| 3-3 Management of material topics | Management approach for each material topic disclosed in Part 1 Chapters 3.1–3.5. Each topic includes: management approach, goals & performance, management guidelines, and project highlights. | ||
| GRI 200 SERIES: ECONOMIC TOPICS | |||
| GRI 201: Economic Performance 2016 | 201-1 Direct economic value generated and distributed | MD&A Section 4 / Distribution of Economic Value. Revenue generated: THB 10,001.2 million. Distributed: Employee remuneration THB 1,618.3 million; Taxes paid (cash) THB 177.8 million; Dividends THB 505.0 million; Finance costs THB 216.4 million; Community investment >THB 1.0 million. | |
| 201-2 Financial implications and other risks and opportunities due to climate change | Risk Management. Climate Change listed as emerging strategic risk; mitigation: Green Retail Store (ZEB), Solar Rooftop, Recycling Projects, T-VER, BCP, ESG integration. | ||
| 201-3 Defined benefit plan obligations and other retirement plans | Sustainability Performance Social Dimension; Statement of Financial Position. Provident Fund: 1,211 members (29%); company contribution THB 10,687,701.03. Non-current provisions for employee benefits: THB 373.7 million. | ||
| 201-4 Financial assistance received from government | MD&A / Tax Expenses. BOI tax incentives received: THB 7.4 million in 2025 (decreased from THB 10.5 million in 2024). | ||
| GRI 205: Anti-corruption 2016 | 205-1 Operations assessed for risks related to corruption | Anti-Corruption section. Annual anti-corruption audit included in internal control audit plan; risk assessment covering corruption, conflicts of interest, and misconduct. CAC member (certified 2025–2028). | |
| 205-2 Communication and training about anti-corruption policies and procedures | Sustainability Management in the Governance and Economic Dimensions. 100% of executives and employees completed anti-corruption training and passed required assessments in 2025. Policy publicly available on company website. | ||
| 205-3 Confirmed incidents of corruption and actions taken | Anti-Corruption Performance. Zero incidents of corruption or misconduct in 2025; zero complaints on corruption; zero Code of Conduct violations. | ||
| GRI 207: Tax 2019 | 207-1 Approach to tax | Tax Policy. Comprehensive Tax Policy established and publicly disclosed; policy covers all tax types (direct and indirect); available on company website and in this annual report. Covers all business units and connected transactions. | |
| 207-2 Tax governance, control, and risk management | Tax Policy. Board oversees overall tax risk; Audit Committee supervises internal tax controls; CFO manages tax matters; Transfer Pricing documentation (Local File and Master File) prepared; BEPS/CbCR compliance preparation. | ||
| 207-3 Stakeholder engagement and management of tax-related concerns | Tax Policy. Transparent and cooperative relationships with government tax authorities. Tax policy published on company website. Zero significant tax disputes in 2025. | ||
| 207-4 Country-by-country reporting | Tax Policy. Company operates primarily in Thailand; CbCR preparation mentioned as applicable. Tax expense recognized 2025: THB 170.8 million. | ||
| GRI 300 SERIES: ENVIRONMENTAL TOPICS | |||
| GRI 301: Materials 2016 | 301-1 Materials used by weight or volume | Product Responsibility / Eco Products; Supply Chain Management. FSC-certified wood products; eco-friendly materials sourced. Specific tonnage of all material inputs not disclosed. | |
| 301-2 Recycled input materials used | Eco Products / Sustainable Product Initiative. Products made from recycled materials; post-consumer recycled content promoted; PET bottle upcycling (133 eco-friendly robes from REBORN project). | ||
| 301-3 Reclaimed products and their packaging materials | Waste Management / Eco Products. Biodegradable packaging (FSC-certified); Take-Back programs for returning used packaging; upcycling projects. | ||
| GRI 302: Energy 2016 | 302-1 Energy consumption within the organization | Energy Management. Total electricity: 93,494.60 MWh (grid-purchased 76,178.73 MWh + solar 17,315.87 MWh). Fuel: Diesel 2,012,370.92 L; Gasoline 122,747.52 L; LPG 112,170.94 kg. | |
| 302-2 Energy consumption outside of the organization | Not disclosed in the report. |
—
|
|
| 302-3 Energy intensity | Energy Management. Energy intensity: 9,348.30 kWh per million baht revenue; 73.91 kWh per sq.m. of retail space. | ||
| 302-4 Reduction of energy consumption | Energy Management. Solar energy generated: 17,315.87 MWh; LED lighting replacement across branches; Zero Energy Building (ZEB) at Saraburi branch; cooling tower upgrades. | ||
| 302-5 Reductions in energy requirements of products and services | Sustainable Shopping Experience / Saraburi Branch. Saraburi ZEB branch designed with target net energy consumption ≤308 kWh/m²/yr; EV charger installation services offered. | ||
| GRI 303: Water and Effluents 2018 | 303-1 Interactions with water as a shared resource | Water Management. Water sourced from municipal supply (97%) and groundwater (3%); wastewater treatment on-site before discharge; Membrane Bio Reactor (MBR) system. | |
| 303-2 Management of water discharge-related impacts | Water Management. Wastewater treated via MBR system before discharge to public sewers; treated water meets required standards; recycled water: 14,170.4 cubic meters. | ||
| 303-3 Water withdrawal | Water Management. Total withdrawal: 772,738.72 cubic meters. By source: Municipal 97%, Groundwater 3%. | ||
| 303-4 Water discharge | Water Management. Total discharged: 618,190.98 cubic meters to public sewers. Recycled water: 14,170.4 cubic meters. | ||
| 303-5 Water consumption | Water Management. Net water consumption: 154,547.74 cubic meters. | ||
| GRI 305: Emissions 2016 | 305-1 Direct (Scope 1) GHG emissions | Climate Change / GHG Emissions. Scope 1: 9,147 tCO₂eq. Methodology: Carbon Footprint of Organization (CFO), registered with TGO. | |
| 305-2 Energy indirect (Scope 2) GHG emissions | Climate Change / GHG Emissions. Scope 2: 27,430 tCO₂eq (location-based). Total Scope 1+2: 36,577 tCO₂eq. | ||
| 305-3 Other indirect (Scope 3) GHG emissions | Climate Change. Scope 3 data currently under development; not yet reported. | ||
| 305-4 GHG emissions intensity | GHG Emissions. GHG intensity: 3.66 tCO₂eq per million baht revenue. | ||
| 305-5 Reduction of GHG emissions | GHG Emissions / LESS Program. GHG reduction via LESS (Low Emission Support Scheme): 16,169.24 tCO₂eq. Targets: Carbon neutrality 2050; Net-zero 2065. | ||
| 305-6 Emissions of ozone-depleting substances (ODS) | Not disclosed in the report. |
—
|
|
| 305-7 Nitrogen oxides, sulfur oxides, and other significant air emissions | Not disclosed in the report. |
—
|
|
| GRI 306: Waste 2020 | 306-1 Waste generation and significant waste-related impacts | Waste Management. Total waste generated: 13,128,061.90 kg. Significant waste types: recyclables (82.59%), non-hazardous to landfill, hazardous/infectious waste, organic waste. | |
| 306-2 Management of significant waste-related impacts | Waste Management. 3R approach (Reduce, Reuse, Recycle); recycling partnerships; Take-Back programs; water hyacinth upcycling; biodegradable packaging. | ||
| 306-3 Waste generated | Waste Management. Total: 13,128,061.90 kg. Recyclable: 10,843,739.76 kg (82.59%); Non-hazardous to landfill: 2,212,841.29 kg; Hazardous/infectious: 66,072.85 kg; Organic: 13,167 kg. | ||
| 306-4 Waste diverted from disposal | Waste Management. Recyclable waste diverted: 10,843,739.76 kg (82.59%); recycled water: 14,170.4 cubic meters. | ||
| 306-5 Waste directed to disposal | Waste Management. Non-hazardous to landfill: 2,212,841.29 kg; Hazardous/infectious (special disposal): 66,072.85 kg. | ||
| GRI 400 SERIES: SOCIAL TOPICS | |||
| GRI 401: Employment 2016 | 401-1 New employee hires and employee turnover | Sustainability Management Performance in the Social Dimension. Employees who resigned voluntarily (2025): 847 (Male 501, Female 346). | |
| 401-2 Benefits provided to full-time employees | Employment Management; Corporate Governance Policy (Employees section). Benefits: Provident Fund (1,211 members, 29%); health & accident insurance; maternity leave 120 days; recreation facilities; cremation assistance. | ||
| 401-3 Parental leave | Employment Management / Social Performance. Maternity leave: 120 days. | ||
| GRI 403: Occupational Health and Safety 2018 | 403-1 Occupational health and safety management system | OHS Management. OHS management system in place covering all employees and contractors; annual QSHE (Quality, Safety, Health, Environment) audit; Zero Fatalities target policy. | |
| 403-2 Hazard identification, risk assessment, and incident investigation | OHS Management. Safety risk assessment process; QSHE audit methodology; incident investigation procedures; corrective action plans. | ||
| 403-3 Occupational health services | OHS Management. Health monitoring programs; occupational health services at facilities; 17,247 hours of safety training provided. | ||
| 403-4 Worker participation, consultation, and communication on OHS | OHS Management. Safety committee structure; employee participation in OHS activities; OHS communication channels across all branches. | ||
| 403-5 Worker training on occupational health and safety | OHS Management. Safety training: 17,247 hours total; training provided to 100% of employees. | ||
| 403-6 Promotion of worker health | OHS Management; Community Involvement; MD&A. Health promotion: blood donation campaigns (12 consecutive years); 'Refresh Life, Restart Happiness' wellness program; Royal Commendation from Thai Red Cross Society. | ||
| 403-7 Prevention and mitigation of OHS impacts directly linked by business relationships | OHS Performance; Supply Chain Management. LTIFR contractors: 0.579 per million hours; Supplier code of conduct includes OHS requirements. | ||
| 403-8 Workers covered by an occupational health and safety management system | OHS Management. OHS management system covers all 4,138 employees and contractors. | ||
| 403-9 Work-related injuries | OHS Performance. Employees: LTIFR 6.480 per million hours; Contractors: LTIFR 0.579 per million hours. Zero fatalities in 2025. | ||
| 403-10 Work-related ill health | OHS Performance. Zero health & safety complaints received in 2025. | ||
| GRI 404: Training and Education 2016 | 404-1 Average hours of training per year per employee | Training Performance / Sustainability Management Performance. Average: 21.55 hours per employee per year (2025); 125 training courses; 5,906 IDP hours; Training expense: THB 1,769,581.81. | |
| 404-2 Programs for upgrading employee skills and transition assistance programs | Personnel Development. IDP (Individual Development Plan); leadership development; functional training programs; first-line mgmt 1,800 hrs, middle mgmt 3,348 hrs, senior mgmt 354 hrs. Student employment program (69 students). | ||
| 404-3 Percentage of employees receiving regular performance and career development reviews | Personnel Development / Performance Evaluation section. | ||
| GRI 406: Non-discrimination 2016 | 406-1 Incidents of discrimination and corrective actions taken | Human Rights Management; Social Dimension Performance. Zero human rights, child labor, and women's labor complaints in 2025 (also zero in 2023 and 2024). 100% of employees trained on human rights. | |
| GRI 407: Freedom of Association and Collective Bargaining 2016 | 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | Labor Relations Management; Supply Chain Management. Freedom of association respected. Zero labor disputes in 2025. Supplier code of conduct protects workers' rights to freedom of association. | |
| GRI 408: Child Labor 2016 | 408-1 Operations and suppliers at significant risk for incidents of child labor | Human Rights Policy; Supply Chain Management. No child labor in company operations. Supplier Sustainable Code of Conduct explicitly prohibits child labor. All 25 Critical Tier 1 suppliers assessed — zero significant risks identified. | |
| GRI 409: Forced or Compulsory Labor 2016 | 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor | Human Rights Policy; Supply Chain Management. No forced or compulsory labor in operations. Supplier code of conduct prohibits forced labor. All 25 Critical Tier 1 suppliers assessed — zero significant risks identified. | |
| GRI 413: Local Communities 2016 | 413-1 Operations with local community engagement, impact assessments, and development programs | Community Involvement; Community Impact Assessment. Community impact survey every 2 years (2024 survey: 197 respondents). 72% local employment via Tao Kae Noi. Five-dimension community engagement framework. Zero community complaints in 2025. | |
| 413-2 Operations with significant actual and potential negative impacts on local communities | Community Impact Assessment. 2024 survey: 24 of 197 respondents (12.18%) reported being affected; mitigation measures implemented; zero complaints in 2025. | ||
| GRI 416: Customer Health and Safety 2016 | 416-1 Assessment of the health and safety impacts of product and service categories | Creating a Customer Experience; Product Quality Control. Quality control at every stage (raw material to distribution); compliance with international and national safety regulations; ISO 14001-certified factory (Index Interfurn). | |
| 416-2 Incidents of non-compliance concerning the health and safety impacts of products and services | Customer Experience / OHS Performance. Zero health & safety complaints received in 2025. Product warranty policy in place. | ||
| GRI 417: Marketing and Labeling 2016 | 417-1 Requirements for product and service information and labeling | Product Responsibility / Eco Products. Products carry eco-certifications (FSC, ISO 14001, eco-product label); product safety information disclosed; privacy policy communicated to customers. | |
| 417-2 Incidents of non-compliance concerning product and service information and labeling | Corporate Governance Policy — Customers section. Fair marketing policy in place; no violations reported in 2025. | ||
| 417-3 Incidents of non-compliance concerning marketing communications | Corporate Governance Policy — Customers section. Fair marketing policy; zero Code of Conduct violations in 2025. | ||
| GRI 418: Customer Privacy 2016 | 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data | Digitalization and Data Privacy; Data Privacy Management. Zero data breaches or personal data incidents in 2025. DPO appointed; ISO/IEC 27001 and NIST Cybersecurity Framework implemented; PDPA compliance; zero privacy complaints in 2025. | |
