41 ANNUAL REPORT 2026 ENRA GROUP BERHAD Our Performance Beginning FYE 2026, the Group enhanced its climate-related disclosures and risk awareness processes to support its ongoing assessment of potential climate-related risks and opportunities across its business segments. Based on management’s current assessment, the Group did not identify any material direct financial impacts or operational disruptions specifically attributable to climate-related physical or transition risks during the reporting period. The Group recognises that climate-related assessment methodologies, data availability, regulatory developments and transition pathways continue to evolve. Accordingly, climate-related risks and opportunities, including their potential financial effects, may become more apparent over time as assessment practices mature and the external operating environment continues to develop. Performance Indicator FYE 2026 Target Material operational disruptions or project delays directly attributable to severe weather events 1 Nil Maintain no material disruptions Material direct financial impacts identified from climaterelated physical or transition risks based on management’s current assessment 2 Nil Continue monitoring and assessment 1. Significant weather-related disruptions refer to events such as flooding, extreme rainfall, or heat conditions that Refers to severe weather-related events, including flooding, storms, rough sea conditions or extreme rainfall, that materially affected offshore operations, vessel deployment, project execution activities or construction schedules during the reporting period, based on management’s operational assessment and incident monitoring. 2. Climate change-related impacts that, individually or collectively, materially affected the Group’s financial performance, operational continuity, asset utilisation or project execution during the reporting period, based on management’s current assessment. EMPOWERING OUR PEOPLE HUMAN RIGHTS AND LABOUR STANDARDS Why it is important ENRA recognises that upholding fair employment practices and respecting human rights are fundamental to building a responsible and sustainable business. A strong commitment to human rights supports employee wellbeing, fosters an inclusive workplace and strengthens stakeholder trust. It also helps mitigate legal and reputational risks while supporting the Group’s ability to attract, develop and retain talent. Our Approach ENRA is committed to maintaining fair and responsible labour practices across its operations and project activities. The Group’s approach is guided by applicable Malaysian labour laws and informed by internationally recognised principles, including relevant International Labour Organization (“ILO”) conventions and the United Nations Guiding Principles on Business and Human Rights. Sustainability Statement (Cont’d)
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