{"id":16857,"date":"2024-04-25T11:17:59","date_gmt":"2024-04-25T04:17:59","guid":{"rendered":"https:\/\/www.dittothailand.com\/?page_id=16857"},"modified":"2026-07-20T08:50:15","modified_gmt":"2026-07-20T01:50:15","slug":"risk-management","status":"publish","type":"page","link":"https:\/\/www.dittothailand.com\/en\/sustainability\/economic\/risk-management\/","title":{"rendered":"\u0e01\u0e32\u0e23\u0e1a\u0e23\u0e34\u0e2b\u0e32\u0e23\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23 \u0e04\u0e27\u0e32\u0e21\u0e40\u0e2a\u0e35\u0e48\u0e22\u0e07"},"content":{"rendered":"
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Risk and Crisis Management<\/p>\t\t\t\t<\/div>\n\t\t\t\t

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\u00a0 \u00a0 \u00a0The Company places significant importance on sound corporate governance and has adopted the COSO Enterprise Risk Management Framework to ensure a systematic and effective approach to risk management across the organization.\nManagement and employees at all levels are responsible for managing risks in accordance with the Company\u2019s policies, enabling the Company to maintain risks within acceptable levels, enhance operational efficiency and transparency, and support sustainable business growth while strengthening stakeholder confidence.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Risk Management Structure<\/p>\t\t\t\t<\/div>\n\t\t\t\t

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\u00a0 \u00a0 \u00a0The Company has established a risk management structure by appointing a Risk Management Committee (with reference to the announcement on the appointment of the Risk Management Committee pursuant to the resolution of the Board of Directors Meeting No. 2\/2025 dated 15 May 2025) to define frameworks, guidelines, and policies in alignment with the organization\u2019s objectives, as well as to oversee, monitor, and assess the overall risk profile at all levels. The Company has also appointed a Risk Management Working Team to implement such policies, with emphasis on identifying, assessing, and managing operational risks in collaboration with relevant departments, including regularly reporting the results to the Committee. This is to ensure that risk management is effective and supports the sustainable achievement of the Company\u2019s objectives. The Company\u2019s risk management structure comprises the following relevant persons and functions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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The Company\u2019s Risk Management Structure<\/p>\t\t\t\t<\/div>\n\t\t\t\t

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\u00a0 \u00a0 \u00a0To ensure that risk management and the internal control system are efficient and effective, the Company has arranged for a review by external auditors, coordinated by Ms. Monthira Praphachan, Senior Internal Audit Manager. This process is carried out in accordance with the governance principles of the Three Lines Model to ensure clarity in roles and responsibilities, effective control, and independent assurance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Objectives of Risk Management<\/p>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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  1. To ensure that management and operational functions understand the principles and processes of risk management.<\/span><\/li>
  2. To ensure that operational functions are informed of the steps and processes for risk management planning.<\/span><\/li>
  3. To serve as a risk management tool for departments at all levels.<\/span><\/li>
  4. To serve as a communication tool, promote understanding, and link risk management with the organization\u2019s internal control system.<\/span><\/li>
  5. To reduce the likelihood and adverse impact of risks that may affect the Company.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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    The Company\u2019s Risk Management Framework<\/p>\t\t\t\t<\/div>\n\t\t\t\t

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    \u00a0 \u00a0 \u00a0The Company recognizes the importance of risk management in line with the principles of good corporate governance and has therefore adopted the internationally recognized COSO ERM 2017 framework. The framework emphasizes integration with strategy-setting and performance to support decision-making, create value, and increase the likelihood of achieving objectives sustainably. The framework covers the following key components.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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    1. Governance and Culture<\/p>\t\t\t\t<\/div>\n\t\t\t\t

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    \u00a0 \u00a0 \u00a0This includes the role of the Board, governance structure, organizational values, and the development of a risk management culture. The Company has established an appropriate risk management structure, including both the Risk Management Committee and the Risk Management Working Team, to drive systematic risk management across the organization.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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    2. Strategy and Objective-Setting<\/p>\t\t\t\t<\/div>\n\t\t\t\t

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    \u00a0 \u00a0 \u00a0This focuses on aligning business context analysis, strategy formulation, business objectives, and acceptable risk levels in the same direction, while considering both risks and opportunities, including ESG-related issues that may affect the achievement of the organization\u2019s goals.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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    3. Performance<\/p>\t\t\t\t<\/div>\n\t\t\t\t

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    \u00a0 \u00a0 \u00a0This covers the identification, assessment, prioritization, and response to risks, as well as an enterprise-wide view of risks to support decision-making and the appropriate allocation of resources.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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    4. Review and Revision<\/p>\t\t\t\t<\/div>\n\t\t\t\t

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    \u00a0 \u00a0 \u00a0This focuses on monitoring significant changes, reviewing risk management results, and improving processes, tools, or measures to remain appropriate for the evolving business context.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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    5. Information, Communication and Reporting<\/p>\t\t\t\t<\/div>\n\t\t\t\t

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    \u00a0 \u00a0 \u00a0This covers the use of data and technology to support risk management, the appropriate communication of risk information to relevant parties, and the reporting of risks, culture, and performance to management and the Board.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    \u00a0 \u00a0 \u00a0The Company has prepared the 2025 annual risk management plan, which has been approved by the Risk Management Committee and the Board of Directors. The plan specifies risk treatment measures, responsible persons, implementation timelines, and systematic monitoring through the annual risk register, as set out in the 2025 Risk Register document.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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    Risk Management Process<\/p>\t\t\t\t<\/div>\n\t\t\t\t

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    \u00a0 \u00a0 \u00a0The risk management process is used to identify, analyze, assess, prioritize, and manage risks that may affect the achievement of the Company\u2019s objectives, with appropriate control approaches and response measures determined to keep risks within an acceptable level. The success of this process depends on the Company\u2019s personnel having the necessary knowledge and understanding and operating in the same direction.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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    1. Risk Identification<\/p>\t\t\t\t<\/div>\n\t\t\t\t

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    \u00a0 \u00a0 \u00a0The Company identifies risks by considering both internal and external factors that may affect its objectives and performance. External factors include economic conditions, government policies, laws and regulations, competitors, and consumer behavior, while internal factors include strategy, organizational structure, work processes, personnel, and technology. Risk identification covers significant events, including low-likelihood but high-impact risks, using a variety of tools and methods such as interviews, brainstorming, workshops, historical data analysis, as well as SWOT and PESTEL analysis. All risk information is systematically compiled and managed through the Risk Register, which records details such as risk category, risk factors, impacts, risk level, responsible persons, and control measures, covering four categories of risk: Strategic (S), Financial (F), Operational (O), and Compliance (C).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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    2. Risk assessment<\/p>\t\t\t\t<\/div>\n\t\t\t\t

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    \u00a0 \u00a0 \u00a0is the process of considering the likelihood and impact of each identified risk to determine its severity and prioritize it accordingly. In general, both inherent risk and residual risk are considered. If the residual risk remains above the acceptable level, the organization must establish additional measures to reduce the risk to an appropriate level. The assessment is based on two factors: the likelihood of occurrence and the resulting impact, as illustrated in the following chart.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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    See the impact severity and likelihood assessment criteria here.<\/p>\t\t\t\t<\/div>\n\t\t\t\t

    Risk Appetite and Risk Tolerance<\/div>\n\t\t\t\t
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    \u00a0 \u00a0 \u00a0The Company defines its Risk Appetite and Risk Tolerance with reference to the severity criteria in the Risk Matrix. If the residual risk after controls is rated High to Very High, or scores 8 or above, it is considered outside the acceptable tolerance range and additional risk management measures must be established.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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