PTTGC employed two-way communication approach in an identification of PTTGC’s materiality issues. Not only that PTTGC focused on internal issues, but external issues have been taken into consideration as well. The internal issues included, but not limited to, strategic direction of the company, important risks and opportunities of the company, PTTGC Sustainability Framework, and corporate sustainability assessment results. On the other hands, the external issues embraced stakeholder expectation surveys throughout the value chain, global movement and mega trend, and stakeholder expectations and interests.