AL-SALAM REIT ANNUAL REPORT 2025

SECTION 06 pg. 82 AL-SALĀM REIT MATERIALITY ASSESSMENT (CONT’D) MATERIAL MATTER ALIGNMENT The REIT mapped all identified material matters with its stakeholders, ensuring all identified concerns are aligned and relevant to its stakeholders and global sustainability targets outlined by the UN SDGs. Robust Corporate Governance Material Matter Relevant Stakeholders Corporate Governance and Anti-Corruption Embracing the values, principles, standards, and norms that are critical for keeping the REIT’s business sustainable and preventing corruption, bribery, and any unethical behaviour Material Matter Relevant Stakeholders Regulatory Compliance and Risk Management Ensuring long-term sustainable growth through the effective management of operational, financial, and compliance risks, while complying with the relevant laws, regulations, guidelines, and specifications that relate to the REIT’s business activities Material Matter Relevant Stakeholders Data Privacy and Cybersecurity Protecting the data privacy and cybersecurity of the REIT’s customers’ personal and financial data, while taking an active approach to risk mitigation, positions the REIT as a trustworthy entity in digital transactions and communications 01 03 05 Sustainability Trust Fund Material Matter Relevant Stakeholders Economic Performance Effectively managing broader economic impacts of infrastructure investments and associated services, alongside enhancing financial performance, to ensure the beneficial value creation for the REIT’s stakeholders Material Matter Relevant Stakeholders Supply Chain Management Ensuring suppliers’ products and services fulfil the Manager’s requirements and standards while optimising supply chain activities to provide the best value for customers and tenants 02 11 SUSTAINABILITY STATEMENT

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