SUSTAINABILITY STATEMENT 66 Al-`Aqar Healthcare REIT | Annual Report 2024 INDEPENDENT LIMITED ASSURANCE REPORT INDEPENDENT LIMITED ASSURANCE REPORT ON THE SELECTED SUSTAINABILITY INFORMATION DISCLOSED IN THE SUSTAINABILITY REPORT 2024 FOR AL – AQAR HEALTHCARE REIT. Al-`Aqar Healthcare REIT (‘Al-`Aqar’) has engaged PKF Risk Management Sdn Bhd (‘PKF’) to independently verify and provide assurance on selected sustainability information in the Al-`Aqar Sustainability Statement 2024. The primary objective of this verification process is to provide assurance to Al-`Aqar and its stakeholders regarding the accuracy and reliability of the information presented in the statement. The verification by PKF Risk Management Sdn Bhd focuses on the sustainable performance information (the subject matter) that falls within the scope of assurance, as outlined in the Al-`Aqar Sustainability Statement 2024. The scope of work is limited to selected subject matter disclosed in the FY2024 Sustainability Report. It does not extend to data sets or information beyond the specified subject matter and related disclosures. In addition, the verification excludes information outside the FY2024 Sustainability Report, comparisons with historical data, and any forward-looking statements made by management. SUBJECT MATTER We conducted a limited assurance engagement on the selected common indicators listed in the table below, as disclosed in Al-`Aqar’s Sustainability Report FY2024. REPORTING FRAMEWORKS AND STANDARDS Al-`Aqar prepares the subject matter in alignment with the Main Market Listing Requirements of Bursa Malaysia Securities Berhad (“Bursa Malaysia”) and draws guidance from the Sustainability Reporting Guide (3rd Edition). AL-`AQAR HEALTHCARE REIT’S RESPONSIBILITIES The management of Al-`Aqar is responsible for selecting the criteria and for preparing the subject matter in accordance with those criteria, in all material respects. This responsibility includes designing and maintaining effective internal controls, keeping adequate records, and making relevant estimates to ensure the subject matter is free from material misstatement, whether due to fraud or error. Common Sustainability Matters Common Indicators Anti-Corruption Percentage of Employees Who Have Received Training on Anti-Corruption by Employee Category Percentage of Operations Assessed for Corruption-Related Risks Confirmed Incidents of Corruption and Action Taken Community/Society Total Amount Invested in the Community where the Target Beneficiaries are External to the Listed Issuer Total Number of Beneficiaries of the Investment in Communities Diversity Percentage of Employees by Gender and Age Group, for Each Employee Category Percentage of Directors by Gender and Age Group Health and safety Number of work-related fatalities Lost time incident rate Number of employees trained on health and safety standards Labour Practices and Standards Total Hours of Training by Employee Category Percentage of employees that are contractors or temporary staff Total Number of Employee Turnover by Employee Category Number of Substantiated Complaints Concerning Human Rights Violations Supply Chain Management Proportion of Spending on Local Suppliers Data Privacy and Security Number of Substantiated Complaints Concerning Breaches of Customer Privacy and Losses of Customer Data
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