The Company has an Open Door Communications Procedure set out in the Standards of Business Conduct which encourages employees to ask questions, voice concerns, and make appropriate suggestions regarding the business practicesof the Company.

Employees are expected to report promptly to management suspected violations of law, the Company’s policies, and the Company’s internal controls, so that management can take appropriate corrective action. Depending on the subject matter of the question, concern, or suggestion, each employee has access to alternative channels of communication, for example, the Controller’s Department; Internal Audit; the Human Resources Department; the Law Department; the Safety, Health and Environment Department; the Security Department; and the Treasurer’s Department.

Business Operation and Anti-Corruption

Suspected violations of law or the Company’s policies involving a director or executive officer, as well as any concern regarding questionable accounting or auditing matters, should be referred directly to the Company’s Internal Audit. Employees may also address communications to individual non-employee director or to the non-employee directors as a group or make complaints without identify themselves via communication channel as detailed in the Open Door Communication Procedure. As a protection measure, no action may be taken or threatened against any employee for asking questions, voicing concerns, or making complaints or suggestions in conformity with the procedures described above, unless the employee acts with willful disregard of the truth.

Whistleblowing and Complaint-Filing Policy

Moreover, stakeholders can directly report to the Board of Director/Audit Committee any concerns, violations of law, inaccuracy of financial reporting, defective of internal controls, violations of ethics via Investor Relations as per contact details prescribed in “Other significant information-Investor Relations” (Page 129). Investor Relations will contact responsible director/executive for further investigation as necessary. Suspected matters involving particular director or executive shall be referred to internal audit or other director(s)/executive(s) for further investigation or via communication channel as details in the Open Door Communication Procedure as aforementioned.

The full text of these foundational policies and the Open Door Communications Procedure can be found on the Company’s website at www.bsrc.co.th

Whistleblowing Form

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