25 ENRA GROUP BERHAD ANNUAL REPORT 2025 Sustainability Report (Cont’d) STATEMENT OF USE ENRA’s Board, as the Group’s highest decision-making body, accepts responsibility for the following statement of use: The information reported by the Group for the FYE 2025 has been prepared in accordance to the GRI Standards. The Directors’ Responsibility Statement for the preparation of the annual audited Financial Statements is available on page 95 of AR2025. REPORTING PERIOD, SCOPE AND BOUNDARIES The reporting period of SR2025 is from 1 April 2024 to 31 March 2025, unless specified otherwise, and where applicable, comparative data from the preceding year(s) have been included to track year-on-year progress, enabling readers to gain better understanding of performance trends. ENRA’s Sustainability Report covers the business operations and activities of the holding company and all major subsidiaries within the Group, where ENRA has direct managerial control, unless otherwise specified. The scope includes the Group’s three largest divisions: Energy Logistics, Property Development and Maintenance, Repair and Overhaul (MRO) Services. The Group follows a "local-where-we-operate" approach. Boundaries are defined by prioritising material aspects and topics, in alignment with GRI's Reporting Principles, which guide the determination of report content and quality. ASSURANCE ENRA acknowledges the importance of assurance in strengthening stakeholder confidence and supporting continuous improvement. The Group has engaged in independent auditing and assurance processes for specific financial information presented in this Report, which of such figures being cross-referenced with the Financial Report. Given that ENRA has recently embarked on its sustainability reporting journey, external assurance has not been pursued for non-financial data. This data has undergone internal assurance by senior management and the respective data owners. The Group's internal reporting processes are currently under development, and as its reporting practices mature, there is an intention to explore the potential of external assurance for non-financial data in the future. LIMITATION While the Group acknowledges the existence of data collection challenges for certain indicators, it is actively pursuing an internal initiative to enhance data tracking and collection methods. This ongoing effort is dedicated to improving future reporting efforts. FORWARD-LOOKING STATEMENTS SR2025 incorporates forward-looking statements encompassing targets, prospects, plans, and reasonable expectations related to expected performance. Such forward-looking information is established on existing data, information, and prevailing operational conditions. However, it is important to note that these predictions could evolve due various external factors beyond ENRA's control. Considering that ENRA’s business is always subjected to risks and unforeseen circumstances beyond its control, readers are advised to not heavily rely on such statements as actual results may differ. REPORT AVAILABILITY AND FEEDBACK The SR2025 is available for download on ENRA's corporate website at https://enra.my/investor-relations. ENRA values and appreciates any feedback or suggestions on how to further enhance our sustainability journey. Stakeholders are encouraged to share their insights by emailing us at ir@enra.my.
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