Sustainability Statement Independent Limited Assurance Report To the Board of Directors of Al – Salam REIT. Independent Limited Assurance Report on the Selected Sustainability Information Disclosed in the Sustainability Report 2024 for Al – Salam REIT. Al – Salam REIT ('Al-Salam') has engaged PKF Risk Management Sdn Bhd ('PKF') to independently verify and provide assurance on selected sustainability information in the Al-Salam Sustainability Statement 2024. The primary objective of this verification process is to provide assurance to Al-Salam 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-Salam Sustainability Statement 2024. The scope of work is limited to all 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 indicators listed in the table below, as disclosed in AlSalam's Sustainability Report FY2024. 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 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 1 ABOUT US 79 3 SUSTAINABILITY STATEMENT 4 CORPORATE GOVERNANCE 5 OTHER INFORMATION 6 FINANCIAL STATEMENTS 2 BUSINESS OVERVIEW
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