8 APPENDIX 387 GRI CONTENT INDEX UEM Edgenta Berhad has reported the information cited in this GRI content index for the period 1 January 2025 to 31 December 2025, with reference to the GRI Standards. GRI STANDARD DISCLOSURE LOCATION GRI 2: General Disclosures 2021 2-1 Organisational details Overview of UEM Edgenta, pages 4-25 2-2 Entities included in the organisation’s sustainability reporting About This Report, page 2 2-3 Reporting period, frequency and contact point About This Report, pages 2-3 2-5 External assurance About This Report, page 3 2-6 Activities, value chain and other business relationships Overview of UEM Edgenta, pages 4-25 2-7 Employees Employment Culture, pages 172-189 2-8 Workers who are not employees Employment Culture, pages 172-189 2-9 Governance structure and composition Sustainability Governance, pages 113-115 Corporate Governance Overview Statement, pages 223-239 Occupational Health and Safety, pages 163-169 2-10 Nomination and selection of the highest governance body Corporate Governance Overview Statement, pages 231-233 2-11 Chair of the highest governance body Governance, pages 206-210 2-12 Role of the highest governance body in overseeing the management of impacts Corporate Governance Overview Statement, pages 223-228 2-13 Delegation of responsibility for managing impacts Corporate Governance Overview Statement, pages 224-225 2-14 Role of the highest governance body in sustainability reporting Sustainability Governance, pages 113-115 2-15 Conflicts of interest Corporate Governance Overview Statement, pages 225-226 2-16 Communication of critical concerns Corporate Governance Overview Statement, page 239 2-17 Collective knowledge of the highest governance body Corporate Governance Overview Statement, pages 232-235 2-18 Evaluation of the performance of the highest governance body Corporate Governance Overview Statement, page 235 2-19 Remuneration policies Corporate Governance Overview Statement, pages 236-237 2-20 Process to determine remuneration Corporate Governance Overview Statement, pages 236-237 2-21 Annual total compensation ratio Omitted due to confidentiality constraints. After careful consideration, the Board has opted not to disclose the annual total compensation ratio at this time. We remain committed to transparency in our disclosures and will continue to evaluate all elements of our reporting practices to align with stakeholder expectations and industry standards as our policies evolve. 2-22 Statement on sustainable development strategy Sustainability At UEM Edgenta, pages 110-120 2-23 Policy commitments Corporate Integrity and Business Ethics, pages 255-257 Company website: https://www.uemedgenta.com/about-us/ corporate-governance 2-24 Embedding policy commitments Sustainability Governance, pages 113-115 2-25 Processes to remediate negative impacts Corporate Integrity and Ethical Business Conduct, pages 255-261 2-26 Mechanisms for seeking advice and raising concerns Corporate Integrity and Ethical Business Conduct, pages 255-261
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