UEM EDGENTA BERHAD Integrated Annual Report 2025 40 OUR INTEGRATED APPROACH TO VALUE CREATION ASSESS IDENTIFY ASSESS AND EVALUATE OUR OPERATING CONTEXT 01 Our operating environment, shaped by economic, regulatory, environmental, and geopolitical factors, plays a critical role in our ability to create and sustain value. To stay ahead, we continuously monitor these dynamics, identifying key trends and assessing their potential impact on our business. Refer to Operating Environment & Market Trends on pages 58 to 65. IDENTIFY AND MANAGE RISKS AND OPPORTUNITIES 02 We identify and monitor risks that could impact our business, ensuring they are effectively managed through our comprehensive risk management framework. At the same time, we assess potential opportunities that can enhance value creation and develop strategic approaches to capitalise on them. Refer to Key Risks and Mitigation on pages 66 to 71. Strategic Risk R1 Financial Risk R3 Operational Risk R2 Compliance Risk R4 Cybersecurity Risk R6 People Risk R5 ESG Risk R7 Climate-related Risk R8 ENGAGE WITH OUR STAKEHOLDERS 03 Strong and resilient stakeholder relationships are essential to our success. Through focused engagement, we gain valuable insights into the issues that matter most to them, allowing us to shape our strategies and initiatives in ways that create mutual benefit and foster deeper connections. Refer to Stakeholder Engagement & Value Creation on pages 44 to 50. Board of Directors and Employees S1 Shareholders and Investors S3 Clients and Partners S2 Government and Regulators, Industry and Business Associates S4 Media S6 Supply Chain Partners S5 Community S7 Refer to Our Material Matters on pages 51 to 57. DEFINE AND PRIORITISE OUR MATERIAL MATTERS 04 Our value creation strategy considers 11 material matters that are critical to both our business and stakeholders. These matters are identified through a rigorous materiality assessment process, which incorporates insights from our stakeholders, internal decision-makers and key market trends. Business Ethics M1 Climate Change and Energy M5 Customer Satisfaction M9 Economic Development M3 Occupational Health and Safety M7 Local Community M11 Innovation and Technology-based Operational Excellence M2 Environmental Management M6 Human Rights Assessment M10 Supply Chain Management M4 Employment Culture M8
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