31 ENRA GROUP BERHAD ANNUAL REPORT 2025 Sustainability Report (Cont’d) The materiality assessment and prioritisation process comprise three key steps: • MATERIALITY MATRIX The materiality assessment exercise conducted in FYE 2024 resulted in the revision and update of ENRA's materiality matrix, offering a more accurate representation of the latest prioritisation of the Group's material topics. The materiality matrix presented below, restates the Group’s findings from FY2024, identifying 23 material topics, 11 of which were categorised as high priority. Detailed information on these material topics can be found in the subsequent pages of this Report. 45% 45% 50% 55% 60% 65% 70% 75% 50% 55% 60% 65% 70% 75% Operation Management & Asset Utilisation Innovation & Technology Product & Services Responsibility Legal Compliance Risk Management Information Security & Personal Data Protection Employment Practices & Human Right Occupational Health & Safety Talent Development Economic Performance IMPORTANCE TO BUSINESS % IMPORTANCE TO STAKEHOLDERS % MATERIALITY MATRIX ENRA GROUP BERHAD Corporate Governance & Ethics STEP 03 STEP 01 IDENTIFICATION STEP 02 VALIDATION A list of relevant sustainability topics was identi ed by the Group, referencing the Bursa Malaysia’s Sustainability Reporting Guide 3rd Edition, GRI Standards, and broader sustainability trends. This also encompassed peer comparative analysis, sector issues and media reviews. The Group also identi ed key stakeholders to ensure that their interests and concerns are included when determining the shortlisted material topics. The Group prioritised material topics based on the results of the materiality assessment survey, which involved the participation of key business functions and management personnel within the Group. For prioritisation, the Group considered the matters signi cance to ENRA and importance to its stakeholders, derived through interests and concerns gathered from the Group’s prior communication and engagement with them. A materiality matrix was generated from the survey’s results. The materiality matrix was reviewed and validated through discussion with key senior management. Subsequently, the re ned matrix was presented and approved by the Board. PRIORITISATION
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