pg. 205 Corporate Governance Report Integrated Annual Report 2025 ALIGNMENT OF SIGNIFICANT RISKS WITH MATERIALITY PRIORITIES Key business risks are mapped to prioritised materials issues to ensure stakeholders’ concerns and interests are addressed, as illustrated in the diagram below: Key Business Risks (Al-Salām REIT) Financial Performance & Stability Business Performance (Mall & Office Assets) Governance, Compliance & Shariah Integrity Tenant Experience & Operational Reliability Climate & Environmental Impact ESG & Sustainability Performance Health, Safety & Asset Integrity Community & Shopper/ Occupier Wellbeing Responsible Investment & Portfolio Strategy Retail & office market / demand risk Tenant performance risk (incl. F&B) Asset valuation & impairment risk Tenancy renewal & concentration risk Mall & office operational management risk Health, safety & building integrity risk Financing, interest rate & refinancing risk Liquidity & rental collection risk Regulatory compliance & Shariah non-compliance risk Climate & physical environmental risk ESG disclosure & sustainability compliance risk Cybersecurity & IT system downtime risk Procurement vendor Reputational & stakeholder confidence risk Acquisition / Asset Growth Risk Legend: High Strong Linkage STATEMENT ON RISK MANAGEMENT & INTERNAL CONTROL
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