SCOPE & BOUNDARY This Report holistically covers the primary activities of our business clusters, key support areas and subsidiaries within both our Malaysian and international operations. In addition to financial reporting, this Report provides comprehensive analysis of our non-financial performance, opportunities, risks and outcomes associated with our key stakeholders that significantly impact our ability to generate value. REPORTING FRAMEWORKS This Report is prepared with reference to the following recognised standards and guidelines: • Main Market Listing Requirement (“MMLR”) by Bursa Malaysia Securities Berhad (“Bursa Malaysia”) • Malaysian Code of Corporate Governance (“MCCG”) by Securities Commission Malaysia • Corporate Governance Guide (4th Edition) issued by Bursa Malaysia • Malaysian Financial Reporting Standards (“MFRS”) • The Companies Act (“CA”) 2016 • International Financial Reporting Standards (“IFRS”) • International Integrated Reporting Framework by IFRS Foundation The disclosures of our sustainability statement, contained within this Report, are guided by: ▪ Bursa Malaysia’s Sustainability Reporting Guide (3rd Edition) ▪ Global Reporting Initiative (“GRI”) Universal Standards 2021 ▪ United Nations Sustainable Development Goals (“UN SDGs”) ▪ FTSE4Good Bursa Malaysia Index’s Environmental, Social and Governance (“ESG”) Indicators ▪ Greenhouse Gas Protocol Corporate Accounting and Reporting Standard (“GHG Protocol”) COMBINED ASSURANCE STATEMENT We employ a coordinated assurance model to assess and assure various aspects of the business operations including elements of external reporting. These assurances are provided by the Management and the Board, Internal Audit and independent external service providers. FORWARD-LOOKING STATEMENTS This report includes forward-looking statements and forecasts concerning our future performance, prospects and business strategies. These are based on current expectations and reasonable assumptions, which are subject to change due to various factors beyond our control. Consequently, actual results may differ materially from those anticipated in these statements. We caution readers against placing undue reliance as they inherently involve uncertainties and contingencies. MATERIALITY The key topics disclosed in this Report are determined via an established, three-step materiality determination process, whereby the input of internal and external stakeholders is considered, leading to the formulation of material matters, which are defined as issues that impact on our performance as a business and the assessments of our business by our stakeholders. These material matters, and our actions therein, are presented and consistently referenced throughout this Report. DAGANG NeXCHANGE BERHAD INTEGRATED REPORT (“IR”) 2024 THIS INTEGRATED REPORT 2024 (“IR 2024” OR “THIS REPORT”) IS A DETAILED ACCOUNT OF DAGANG NeXCHANGE BERHAD’S (“DNeX” OR “THE GROUP”) STRATEGIES, INITIATIVES AND PERFORMANCE DURING THE 12 MONTHS FROM 1 JANUARY 2024 TO 31 DECEMBER 2024 (“FY2024”) AND AIMS TO ELUCIDATE OUR HOLISTIC AND PURPOSEFUL APPROACH TO CREATING VALUE FOR OUR BUSINESS AND STAKEHOLDERS OVER THE SHORT, MEDIUM AND LONG TERM. About This Report
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