ANTI-CORRUPTION POLICY

Beyond Securities Public Company Limited (“the Company”) is committed to conducting business with transparency, integrity, and ethical standards while adhering to social responsibility and accountability toward all stakeholders in accordance with the principles of good corporate governance and business ethics. The Company recognizes the harmful impact of corruption, which can negatively affect economic and social development, create unfair business practices, and damage the Company’s reputation. To demonstrate the Company’s intention and commitment to supporting the fight against corruption in all forms, the Company has declared its participation in the Private Sector Collective Action Against Corruption (CAC) initiative. The objective is to reduce and eliminate bribery between the private sector and government agencies, as well as among private sector entities, including all forms of corruption.
Therefore, the Company has established this Anti-Corruption Policy in writing to provide clear guidelines for conducting business with transparency and to develop into a sustainable organization while building trust among all stakeholders. This policy encourages the participation of directors, executives, and employees in preventing corruption and reporting suspected misconduct. It also promotes an organizational culture that does not tolerate corruption in any form and establishes effective internal control systems to reduce corruption risks.
Directors, executives, employees, and all parties involved in the Company’s business operations must strictly comply with this Anti-Corruption Policy.
 

1.Corruption : The abuse of power for personal benefit, including bribery and any conduct by individuals entrusted with duties and responsibilities in the public or private sector who violate their duties inappropriately for their position as public officials, private sector officers, agents, or other related parties, with the intention of obtaining improper benefits for themselves or others.
2.Political : Contributions Any form of support provided to political parties, including donations of money, property, gifts, entertainment, or any other support that can be valued in monetary terms, including indirect support such as advertising, sponsoring political parties, or participating in political activities to gain business advantages.
3.Donations : Financial assistance or other forms of assets donated by the Company for public benefit without expectation of returns that could be considered corruption.
4.Sponsorships :  Grants, financial assistance, or contributions made reasonably to support business operations, public relations, corporate image, and reputation, benefiting commercial recognition and strengthening business relationships.
5.Gift : Any item with monetary value, including property, cash equivalents, or items that can be exchanged for goods or services.
6.Giving or Receiving : Gifts The act of giving or receiving gifts, souvenirs, or other property according to customs, traditions, or local practices, including occasions of congratulations, gratitude, condolences, or expressions of goodwill and friendly relations.
7.Hospitality : Business entertainment expenses such as meals, beverages, sporting events, or other expenses directly related to business operations or customary business practices.
8.Facilitation : Payment Unofficial payments made to government officials to ensure or expedite routine governmental actions that do not require discretion by the official.
9.Conflict of Interest : Any action that creates personal interests conflicting with the Company’s interests, whether through business relationships, misuse of information obtained as an employee for personal gain, competing with the Company, or undertaking outside work that affects responsibilities to the Company.
10.Government : Official Individuals holding political positions, civil servants, local government employees with official positions or salaries, employees or workers of state enterprises or government agencies, local administrators, members of local councils who are not political office holders, officials under local administration laws, including directors, subcommittee members, employees of government agencies, state enterprises, individuals authorized to exercise governmental authority under the law.
11.Partners :  Vendors, service providers, contractors, suppliers, and/or service providers to the Company, whether juristic persons or individuals.

The Company has established this Anti-Corruption Policy to promote awareness among directors, executives, and employees regarding the negative consequences of corruption and to foster appropriate values as standards for honest and transparent operations while strengthening stakeholder confidence. Directors, executives, and employees must not request, engage in, participate in, or accept corruption in any form, directly or indirectly, for the benefit of the organization, themselves, or their families. The policy applies to all business operations and related departments. The Company will regularly review compliance with this policy and revise guidelines as necessary to align with business developments, regulations, and legal requirements.

การช่วยเหลือทางการเมือง หมายถึง การให้การสนับสนุนนักการเมืองหรือพรรคการเมืองทั้งที่เป็นตันเงินหรือมิใช่ตัวเงิน การสนับสนุนที่มิใช่ตัวเงินจะรวมถึงการให้ยืมบริจาคอุปกรณ์ การให้บริการด้านเทคโนโลยีโดยไม่คิดค่าบริการ รวมทั้งการโฆษณาส่งเสริมหรือสนับสนุนพรรคการเมือง และ/หรือการส่งเสริมให้พนักงานเข้าร่วมกิจกรรมทางการเมืองในนามบริษัท โดยบริษัทมีแนวปฏิบัติเบื้องต้นเกี่ยวกับการช่วยเหลือทางการเมือง ดังนี้

การบริจาคเพื่อการกุศล ทั้งในรูปแบบของการให้ความช่วยเหลือทางการเงินหรือในรูปแบบอื่นๆ เช่น การให้ความรู้หรือการสละเวลา เป็นต้น สามารถกระทำได้โดยอาจเป็นส่วนหนึ่งในกิจกรรมตอบแทนสังคม ทั้งนี้จะต้องดำเนินการตามแนวทางปฏิบัติเกี่ยวกับการบริจาคเพื่อการกุศลและเงินสนับสนุนอย่างเคร่งครัด

เงินสนับสนุนเพื่อการประชาสัมพันธ์ทางธุรกิจและเสริมสร้างภาพลักษณ์ที่ดีให้แก่บริษัท อาจกระทำได้โดยมีวัตถุประสงค์เพื่อธุรกิจ ตราสินค้า หรือชื่อเสียงของบริษัท ทั้งนี้ อาจมีความเสี่ยงเนื่องจากเป็นการจ่ายเงินสำหรับการบริการหรือผลประโยชน์ที่ยากต่อการวัดผลและติดตาม ดังนั้น จะต้องดำเนินการตามแนวทางปฏิบัติเกี่ยวกับการบริจาคเพื่อการกุศลและเงินสนับสนุนอย่างเคร่งครัด

การบริจาคเพื่อการกุศลและเงินสนับสนุนอาจทำให้บริษัทเกิดความเสี่ยงต่อการคอร์รัปชั่น เนื่องจากกิจกรรมดังกล่าวเกี่ยวข้องกับการใช้จ่ายเงินโดยไม่มีผลตอบแทนที่มีตัวตน และอาจจะใช้เป็นข้ออ้างหรือเส้นทางสำหรับการคอร์รัปชั่น และเพื่อไม่ให้การบริจาคเพื่อการกุศลและเงินสนับสนุนมีวัตถุแอบแฝง ดังนั้น จะต้องดำเนินการอย่างรอบคอบเพื่อให้มั่นใจว่าการบริจาคเพื่อการกุศลและเงินสนับสนุนเป็นไปอย่างโปร่งใสและเป็นไปตามกฎหมายที่ใช้บังคับรวมทั้งข้อบังคับของบริษัท ทั้งนี้ บริษัท มีแนวปฏิบัติเกี่ยวกับการบริจาคเพื่อการกุศลและเงินสนับสนุน ดังนี้

Giving or receiving gifts, hospitality, entertainment, and other related expenses are part of the Company’s activities intended to build and maintain good relationships with business partners. These may include the giving of items as a matter of social courtesy, tradition, or local customs, as well as on occasions such as celebrations, expressions of appreciation, condolences, or gestures of goodwill and friendship. Such items may take various forms, both monetary and non-monetary, including cash, goods, services, vouchers, or other benefits. Hospitality expenses may include accommodation, travel expenses, souvenirs, food, and beverages.
The Company recognizes the importance of maintaining good relationships with business partners, which contributes to the Company’s continued success. At the same time, the Company must uphold its reputation for conducting business with integrity and in compliance with the law. However, giving or receiving gifts, hospitality, entertainment, or other expenses may create risks of corruption, cause discomfort, or influence decision-making in the performance of duties.
Therefore, the value of gifts, hospitality, entertainment, and other related expenses must reflect reasonableness and necessity in accordance with traditions, culture, or social etiquette. Such practices must comply with the Company’s regulations and help prevent conflicts of interest. All such expenses must be approved in accordance with the Company’s approval procedures, recorded accurately, and supported by proper receipts or documentation.
The Company has established the following guidelines regarding giving or receiving gifts, hospitality, entertainment, and other expenses to ensure that directors, executives, and employees clearly understand appropriate practices:  
1.Directors, executives, and employees may give or receive gifts, hospitality, entertainment, or other expenses on various occasions according to customary traditions, cultural practices, or social etiquette. Such actions must be conducted transparently and must not conceal any improper intent. The giving or receiving of such benefits must not result in undue advantage, improper influence, or hidden expectations of assistance, benefits, or inappropriate business concessions that may affect business decisions. Gifts provided by the Company must be given in the name of the Company, not in a personal capacity. Such gifts may include items bearing the Company’s logo or accompanied by the Company’s business card, and must be appropriate for the occasion, such as gifts during New Year, Chinese New Year, or Songkran festivals. Gifts must not be in the form of cash or cash equivalents, such as checks, gift cards, or vouchers, except when provided as part of a clearly defined promotional activity applied consistently to all recipients.
2.Directors, executives, and employees must not request or accept gifts, hospitality, entertainment, or other benefits from customers or parties related to the Company’s business if such acceptance may influence decision-making, create bias, cause discomfort, or lead to conflicts of interest.
3.Directors, executives, and employees must not accept gifts or any form of compensation that exceeds what is appropriate in connection with the normal performance of their duties.
4.If a gift, service, or other benefit exceeding THB 3,000 in value, or any gift in the form of cash or cash equivalents (such as gift cards or vouchers), is offered and cannot be refused at that time (for example, during a meeting with a client), the recipient may temporarily accept the item but must immediately report the matter to their supervisor. The Company may then consider donating such items to charitable causes for the public benefit as appropriate.
5.Hospitality must not involve excessive or frequent expenditures that could create an obligation or sense of indebtedness to the party providing the hospitality, whether directly or indirectly.
6.The Company must communicate and promote awareness among directors, executives, and employees regarding the Company’s guidelines on giving or receiving gifts, hospitality, entertainment, and other expenses through the Company’s internal communication systems.
7.The Company must also communicate these policies and guidelines to customers, business partners, and other stakeholders through the Company’s corporate profile or other relevant communication materials to ensure awareness and understanding of the Company’s practices.
 

1.Directors: If a director violates or fails to comply with this policy, the Company will appoint an investigation committee to promptly investigate the facts related to such conduct. The investigation committee shall consist entirely of the Company’s independent directors. In cases where the director being investigated is an independent director, that individual shall not participate in the investigation committee for that case. If it is proven that a director has violated or failed to comply with the policy, the investigation committee shall consider appropriate disciplinary actions based on factual evidence and surrounding circumstances. The results of the investigation and the proposed disciplinary measures shall be reported to the Board of Directors (excluding the director who committed the violation) for further consideration. If the violation also constitutes a legal offense, the director shall be subject to penalties in accordance with applicable laws.

2.Executives and Employees: If executives or employees violate or fail to comply with this policy, they will be subject to discipline. The type and severity of disciplinary measures will depend on the facts and circumstances of each case. If the violation also constitutes a legal offense, the individual will be subject to legal penalties as prescribed by law, which may include termination of employment. However, the Company has no policy to demote, penalize, or impose negative consequences on employees who refuse to engage in corruption, even if such refusal results in the Company losing business opportunities.

3.The Company will utilize all internal communication systems to publicize the penalties for non-compliance with the Anti-Corruption Policy and to clearly communicate the Company’s stance that employees who refuse to participate in corruption will not face negative consequences, even if such actions result in the loss of business opportunities.

4.The Company will also promote awareness among employees regarding compliance with the Anti-Corruption Policy, for example by recognizing employees who demonstrate strong adherence to the policy through commendations or awards.
 

The Company has established a Whistleblowing and Complaint Policy to allow stakeholders—including shareholders, customers, competitors, creditors, communities, society, or other external parties—who observe or suspect violations of laws, regulations, rules, business ethics, or potential corruption to report such concerns.
Reports or complaints, together with supporting evidence, may be submitted through the Company’s designated communication channels. The Company has established procedures to handle whistleblowing reports or complaints, as well as measures to protect whistleblowers, ensuring that those who report concerns will not suffer retaliation or harm.

Channels for Reporting Whistleblowing or Complaints

By Mail: Audit Committee
Beyond Securities Public Company Limited
548 One City Centre Building, 56th Floor, Ploenchit Road
Lumpini, Pathumwan, Bangkok 10330
Telephone: 02-820-0100
Email: [email protected]

Protection of Whistleblowers
1.The Company places importance on maintaining the confidentiality of whistleblowing reports and complaints. Such information will only be disclosed to individuals directly responsible for handling the case. If confidential information is improperly disclosed, the Company will investigate and take disciplinary action against the responsible person.

2.Supervisors must ensure the protection of whistleblowers, complainants, witnesses, and individuals who provide information during investigations, ensuring that they are not exposed to harm, harassment, unfair treatment, or retaliation as a result of their involvement. This protection is provided in accordance with the Company’s policy on employee protection and fairness in reporting corruption or violations of laws, regulations, rules, or the Company’s code of conduct.

3.If a whistleblower or complainant suffers damage or threats to safety, the Company will provide appropriate and fair remedies to mitigate such damage.

1.The Company will notify and encourage its subsidiaries, associates, and other companies under their control (if any) to adopt and implement the Company’s Anti-Corruption measures.

2.Directors, executives, and employees of the Company are prohibited from engaging agents or business intermediaries with the intention of conducting any form of corruption.

3.The Company ensures that the procurement of goods and services is conducted fairly and transparently. The Company will also evaluate and select vendors, service providers, and contractors strictly in accordance with its procurement regulations. In addition, the Company will notify vendors, service providers, and contractors of the Company’s Anti-Corruption Policy and measures.

4.The Company reserves the right to terminate procurement or contracting arrangements if it is found that any vendor, service provider, or contractor has engaged in corruption or bribery.

5.If employees are uncertain, have questions, or suspect that any action may constitute bribery or corruption, they should consult their supervisor or the Compliance Department. If the matter involves legal issues, consultation with the Legal Department is required. All inquiries and responses should be documented in writing to allow supervisors to review and monitor the matter.

1.The Company will display the Anti-Corruption Policy in prominent locations within the workplace to ensure that all employees are aware of it.

2.The Company will publish the Anti-Corruption Policy through its communication channels, such as the Company’s website or informational brochures, so that the public is informed.

3.The Company will communicate the Anti-Corruption Policy, penalties for non-compliance, and whistleblowing channels through various internal communication channels, such as new employee orientation programs, annual training seminars, and Board of Directors meetings. This ensures that the policy is implemented effectively and that the Company has adequate resources and skilled personnel to apply the measures in practice.

4.The Company will inform its subsidiaries and associated companies of the Anti-Corruption Policy so that they can implement appropriate measures to prevent and combat corruption that may arise from business relationships with the Company.

1. บริษัทมีระบบการควบคุมภายใน เพื่อให้การดำเนินงานของบริษัทเป็นไปอย่างเหมาะสมและมีประสิทธิภาพรวมถึงเป็นไปตามกฎหมายและกฎระเบียบของทางการที่เกี่ยวข้อง และเพื่อเป็นการลดความเสี่ยงทางด้านการคอร์รัปชั่น จึงมีระบบการตรวจสอบภายในเพื่อให้เกิดความมั่นใจอย่างสมเหตุสมผลว่า ระบบการควบคุมภายในที่มีอยู่สามารถช่วยให้บริษัทบรรลุเป้าหมายตามที่วางไว้ได้

2. บริษัทกำหนดให้ฝ่ายกำกับและตรวจสอบจัดทำแผนงานการตรวจสอบอย่างน้อยปีละ 1 ครั้ง โดยแผนการตรวจสอบจะผ่านการอนุมัติจากคณะกรรมการตรวจสอบ โดยจะมีการพิจารณาแผนงานตามความเสี่ยงที่ก่อให้เกิดการคอร์รัปชั่น

3. บริษัทจะรักษาระบบการควบคุมภายในให้มีประสิทธิผลเพื่อต่อต้านการคอร์รัปชั่น ซึ่งครอบคลุมถึงการถ่วงดุลและการตรวจสอบระหว่างกันด้านบัญชีและการเงิน การจัดเก็บข้อมูล รวมถึงกระบวนการทางธุรกิจต่างๆที่เกี่ยวข้อง

4. บริษัทกำหนดขั้นตอนการรายงานผลการตรวจสอบ และการรายงานประเด็นเร่งด่วนต่างๆ ดังนี้

4.1 ฝ่ายกำกับและตรวจสอบจะต้องรายงานผลการตรวจสอบและประเด็นที่พบอย่างน้อยปีละหนึ่งครั้งต่อคณะกรรมการตรวจสอบ และแจ้งคู่ขนานกับต่อประธานเจ้าหน้าที่บริหาร

4.2 หลังจากรายงานผลการตรวจสอบ ฝ่ายกำกับและตรวจสอบจะหารือผลการควบคุมภายในกับผู้บริหารของฝ่ายงาน ประธานเจ้าหน้าที่บริหาร ประธานกรรมการตรวจสอบ เพื่อดำเนินการหาแนวทางควบคุมภายในที่เหมาะสม

4.3 หากพบว่ามีประเด็นเร่งด่วน ฝ่ายกำกับและตรวจสอบจะแจ้งตรงไปยังประธานกรรมการตรวจสอบ ทันที

4.4 คณะกรรมการตรวจสอบจะเป็นผู้ทำหน้าที่รายงานผลการตรวจสอบต่อคณะกรรมการบริษัทต่อไป

The Company has established internal control, governance, and auditing measures related to anti-corruption as follows: 
1.The Company maintains an internal control system to ensure that its operations are conducted appropriately and efficiently, and in compliance with applicable laws and regulations. To reduce corruption risks, the Company has an internal audit system to provide reasonable assurance that the internal control system enables the Company to achieve its objectives.

2.The Company requires the Compliance Department to prepare an audit plan at least once a year. The audit plan must be approved by the Compliance Committee and reported to the Audit Committee and the Board of Directors. The audit plan shall consider risks that may lead to corruption.

3.The Company shall maintain an effective internal control system to prevent corruption. This system includes checks and balances as well as cross-verification procedures in accounting and finance, data storage, and other related business processes. Adequate documentation and evidence must be maintained for audit purposes.

4.The Company establishes financial control procedures to ensure proper control over disbursements, including defined approval procedures and document retention processes. All financial transactions must be accurately recorded in the accounting records. There must be no unrecorded transactions, unexplained transactions, or false entries.

5.The Company has established procedures for reporting audit results and urgent issues, as follows:
          5.1 The Compliance Department must report audit results and findings at least once a year to the Compliance Committee and the Audit Committee, and simultaneously notify the                   Chief Executive Officer.
          5.2 After reporting the audit results, the Compliance Department will discuss the internal control findings with the relevant department executives, the Chief Executive Officer, and                  the Chairman of the Audit Committee in order to establish appropriate internal control measures.
          5.3 If urgent issues are identified, the Compliance Department will report directly to the Chairman of the Audit Committee immediately.
          5.4 The Audit Committee will subsequently report the audit results to the Board of Directors.
 

1. บริษัทมีนโยบายที่จะปฏิบัติตามมาตรฐาน หลักการ รวมทั้งกฎหมายที่บังคับใช้เกี่ยวกับการรายงานข้อมูลทางบัญชีและการเงิน

2. ค่าใช้จ่ายทุกประเภทต้องมีเอกสารประกอบ มีการอนุมัติตามอำนาจอนุมัติ รวมทั้งการจัดเก็บและรักษาข้อมูลของบริษัทจะต้องเป็นไปตามกฎหมายและระเบียบที่เกี่ยวข้อง

3. บริษัทไม่อนุญาตให้มีการบันทึกข้อมูลที่เป็นเท็จ ผิดหลักการ ไม่สมบูรณ์ ไม่ถูกต้อง หรือทำการตกแต่งบัญชี รวมทั้งจะต้องไม่มีบัญชีนอกงบการเงินเพื่อใช้สนับสนุนหรือปกปิดการจ่ายเงินที่ไม่เหมาะสม

This Anti-Corruption Policy also applies to the Company’s human resource management processes, including recruitment, selection, promotion, training, performance evaluation, compensation, and disciplinary actions.
Supervisors at all levels are responsible for communicating and ensuring that employees under their supervision understand and comply with the policy effectively.

1.Recruitment
The Company defines the types and qualifications of employees required for employment. Applicants who meet the Company’s criteria must not have any history of misconduct, abuse of authority, or failure to perform duties for personal gain through corruption in any form.
The recruitment process includes the following steps:
•Applicants must submit an application form and supporting documents as required by the Company to the Human Resources Department.
•The Human Resources Department will conduct a preliminary review of qualifications and coordinate with the relevant department management to evaluate the candidate’s knowledge and capabilities as appropriate.
•Once the Company enters into an employment contract with an individual for a specific position, that individual becomes an employee of the Company and will receive compensation as specified in the employment contract or employee register. Compensation levels will be determined based on knowledge, skills, experience, and labor market conditions.

2.Performance Evaluation
The Company conducts two stages of performance evaluation, as follows:
•Probationary Evaluation: New employees must undergo a probationary period not exceeding 120 days from the date of employment.
•Annual Performance Evaluation: This evaluation helps ensure mutual understanding of work objectives and improvements in employee performance during the past year. It also includes evaluation of employee behavior, particularly behaviors that may indicate misconduct, abuse of authority, failure to perform duties properly, or seeking improper benefits through corruption in any form.
 

1.Board of Directors
The Company will present information regarding the Anti-Corruption Policy to all directors for their acknowledgement. In addition, newly appointed directors will receive orientation on anti-corruption matters to ensure they understand the Company’s policies and expectations.

2.Employees
New Employees: The Company provides orientation for all new employees, during which each employee will  receive a copy of the Anti-Corruption Policy and training on the Company’s anti-corruption policies and measures, including the penalties for non-compliance with such measures.
Existing Employees: All employees are required to read, study, and acknowledge the Anti-Corruption Policy by signing an acknowledgement form, to ensure that they are aware of and understand the Company’s policy on anti-corruption. In addition, employees may review the policy and any updated information on the Company’s website, and the Company will notify employees if there are any significant changes. All employees will receive regular training on anti-corruption to reinforce awareness of this policy, particularly regarding various forms of corruption, the risks associated with involvement in corruption, the procedures for reporting suspected or observed corruption, and the penalties for non-compliance with this policy.