Sustainability Statement Independent Limited Assurance Report Subject Matter (Cont'd) Common Sustainability Matters Common Indicators Waste Management Total Waste Diverted from Disposal Total Waste Directed from Disposal Reporting Frameworks and Standards Al-Salam 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-Salam REIT’s responsibilities The management of Al-Salam 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. Our responsibilities We conducted our assurance engagement in accordance with the International Standard for Assurance Engagements Other Than Audits or Reviews of Historical Financial Information (“ISAE 3000 (Revised)”) and International Standard for Assurance Engagements on Greenhouse Gas Statements (“ISAE 3410”) (collectively referred to as the “Standards”) and in line with the terms of reference agreed with Al-Salam on 26 June 2024. These standards require that we plan and perform the engagement to obtain limited assurance about whether the Subject Matter is free from material misstatement. The nature, timing, and extent of the procedures performed are determined based on our professional judgement, including an assessment of the risk of material misstatement, whether due to fraud or error. Based on our review, we believe the evidence obtained is sufficient and appropriate to form the basis for our limited assurance conclusion on the selected sustainability information presented in Al-Salam's Sustainability Report 2024. Our independence and quality management We have complied with the independence and other ethical requirements of the By-Laws (on Professional Ethics, Conduct and Practice) of the Malaysian Institute of Accountants (“MIA”) that are founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. Al-Salam's management retains full responsibility for the Sustainability Statement’s preparation. PKF Risk Management Sdn Bhd affirms the independence of this verification, as our team had no participation in developing either the Sustainability Statement or the Integrated Annual Report 2024. 80 AL-SALĀM REIT ANNUAL REPORT 2024
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