2023-2024 Approach Launched the Sustainability Roadmap 2.0 for the period 2024 to 2026 Materiality Conducted an annual review of the Material Matrix to include external stakeholders’ input Identify additional focused material matters Performance Measurement Developed a Net Zero Monitoring Methodology Continued embedding ESG KPI in the corporate scorecard Net Zero Targets announced and exceeded first year annual target of 3.69% (FY2023: 4.04%) Achieve carbon reduction of 1967.3 tonnes co2e in the two year period Initiated inventory for selected categories for Scope 3 emission Inventory Total Recordable Incident rate 1.2 Governance and Culture 2nd year of ESG Awareness month and organised ESG Immersion Month and ESG self-paced training Formalised ESG department Sustainability Governance established Recorded 22,464 hours for employees on ESG Learnings in 2024 Initiatives and Actions Segmentised suppliers to prepare for Scope 3 emission inventorisation Maximised the capacity of Incineration Plant Zero CAPEX Programme through Sustainability Arm, OPUS Energy Enhance UETrack™ for better tracking Tree Planting Recycling total 1.32 tonnes (from 2022-2024) from own operations Offered Sustainability Services to clients and increased asset classes managed Human Rights Impact Assessment exercise Trained more than 20 suppliers in Scope 3 workshop Reporting and Communication Digitised emission calculation and continued to report according to Bursa’s requirements Alignment with TCFD reporting through TCFD Roadmap and preparation for ISSB S1 and S2 Sustainability Data Assurance by Internal Audit on selected Indicators Increased number of data collection locations from 25 sites to more than 70 sites ESG Roadmap 2.0 Building on the strong foundation built through our first roadmap, we have developed Roadmap 2.0 to guide our future priorities and further embed sustainability into our operations. This second blueprint serves as a testament of our commitment to strengthening our sustainability approach and embedding ESG principles more deeply into our business. The roadmap builds on the foundation of ESG Roadmap 1.0 and is structured around six sustainability pillars: Approach, Materiality, Performance Measurement, Governance and Culture, Initiatives and Action, and Reporting and Communication. Aligned with our EoTF 2025 vision, which is our vision to sustain the Company’s growth and create value for our clients, shareholders, and other key stakeholders, ESG Roadmap 2.0 outlines our sustainability journey from 2024 to 2030, setting the direction for long-term value creation. The phased implementation of ESG Roadmap 2.0 will support the integration of sustainability into our business strategies and operations. Each business division will play a key role in this process through the development of Net Zero plans, embedding ESGrelated KPIs into performance scorecards, and strengthening internal controls for data monitoring. These efforts will enable us to drive operational improvements while enhancing accountability across the organisation. Key initiatives under ESG Roadmap 2.0 will focus on enhancing climate action, promoting human rights, and advancing sustainability governance. As part of our climate strategy, we will enhance emissions monitoring by piloting shadow carbon pricing and introducing emissions intensity metrics, aligning with ISSB requirements under the National Sustainability Reporting Framework (NSRF). Recognising the importance of Scope 3 emissions, we will develop a Scope 3 Roadmap to measure and track emissions across our value chain. Our commitment to human rights will be reinforced through the development of a Human Rights Policy to be guided by the findings of our Human Rights Impact Assessment (HRIA). We will engage with our supply chain to promote ethical labour practices, assess the feasibility of a national living wage policy, and build internal capabilities in sustainability assurance through upskilling initiatives. 115 ENHANCING VALUE THROUGH SUSTAINABILITY
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