29 ANNUAL REPORT 2026 ENRA GROUP BERHAD MATERIALITY ASSESSMENT ENRA identifies its material sustainability matters by considering insights from stakeholder engagement, management’s operational experience, and a review of relevant regulatory requirements and industry practices, together with the Group’s key risk profile and business activities. This process helps ensure that the identified matters reflect areas that may influence the Group’s business performance, financial position and long-term resilience, as well as matters of importance to stakeholders. These material sustainability matters are integrated into the Group’s risk management processes and inform the focus of related disclosures, including performance indicators and targets, where relevant. The results are presented in the materiality matrix, which illustrates the relative importance of sustainability matters based on their significance to the Group and its stakeholders. FYE 2026 Materiality Matrix Legend Environmental • Social Economic PERFORMANCE OVERVIEW The table below summarises the Group’s key sustainability performance and corresponding targets for each material sustainability matter for FYE 2026. Material Topics FYE 2026 Key Performances Key Targets Economic Economic Performance • RM102,568,000 in economic value distributed to employees, suppliers, providers of capital and government. Maintain sustainable financial performance, operational resilience and long-term business viability. Anti-Corruption • Zero confirmed incidents of corruption. Maintain zero confirmed incidents of corruption. Operation Reliability and Service Delivery • Zero material operational disruptions affecting key operations or projects. • Zero material regulatory or certification non-compliance incidents. Maintain no material operational disruptions and compliance with applicable operational and regulatory requirements. Supply Chain Management • 10% procurement spent on local suppliers. • Zero material supply chain disruptions. Maintain effective supply chain continuity and compliance with applicable operational and procurement requirements. Climate Change • Zero material financial impacts arising from climate-related risks. • Zero material weather-related operational disruptions. Maintain no material climate-related financial impacts or operational disruptions through ongoing monitoring and operational preparedness. Operation Reliability and Service Delivery • Human Rights and Labour Standards • Occupational Health and Safety • Community Investment Energy Management and Emissions Pollution and Environmental Management Water Management Waste Management Economic Performance Anti-Corruption • Human Capital Management • Data Privacy and Cybersecurity Supply Chain Management Climate Change Very Critical Critical Very Critical Significance of ENRA’s Sustainability Impacts Influence on Stakeholder Assessment and Decisions Critical Sustainability Statement (Cont’d)
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