ENRA Group Berhad Annual Report 2026

50 SECTION 04 : CORPORATE GOVERNANCE Scope 3 GHG Emissions The Group recognises that indirect GHG emissions may arise across its value chain, including from contractor activities, purchased goods and services, transportation, business travel and downstream leased assets. ENRA will continue to progressively enhance its understanding, measurement and disclosure of Scope 3 emissions over time, taking into account regulatory developments, operational readiness and data availability. Our Performance Energy Consumption An overview of the Group’s energy consumption is presented below: Energy Consumption FYE 2026 (MWh) FYE 2025 (MWh) FYE 2024 (MWh) Purchased electricity 128 104 80 Fuel consumption 1,2 27 (3) 44,287 18,042 Total energy consumption 155 44,391 18,122 1. The data for fuel consumption is limited to generators and vehicles owned or controlled by the Group. 2. The energy conversion factor used for fuel litre consumption is derived from the UK Department for Energy Security and Net Zero (“DESNZ”) based on petrol/diesel which is 100% mineral. For FYE 2026, the conversion factors are 11.95 kWh/kg for diesel and 12.40 kWh/kg for petrol. 3. The significant decrease in fuel consumption during FYE 2026 is attributable to the leasing of Hexagon Alpha to a customer. While the Group previously held operational control over the vessel, the customer now assumes operational control over voyage planning and fuel consumption activities. Accordingly, fuel consumption associated with the vessel is no longer included within the Group’s operational control boundary. Greenhouse Gas Emissions The Group’s GHG emissions profile for FYE 2026 reflects a change in the operational arrangement for Hexagon Alpha. Under the current arrangement, the vessel is leased to a customer who assumes operational control of the vessel, including responsibility for fuel consumption and day-to-day operations. Accordingly, vessel-related fuel consumption and associated emissions previously reported under Scope 1 are reported under Scope 3 (Downstream Leased Assets) for FYE 2026. As a result of this change in operational control, direct GHG emissions (Scope 1) decreased significantly during the reporting period. The Group’s total GHG emissions profile also reflects the inclusion of emissions associated with the downstream leased asset under Scope 3. GHG Emissions Profile FYE 2026 (tCO2e) FYE 2025 (tCO2e) FYE 2024 (tCO2e) Direct GHG emission (scope 1) 1 7 11,034 4,495 Indirect GHG emission (scope 2) 2 95 81 63 Indirect GHG emission (scope 3) Business travel 3 6 8 10 Employee commuting 4 89 154 134 Downstream leased assets 5,6 5,652 0 0 Total emissions 5,849 11,277 4,702 1. Scope 1 emissions are direct GHG emissions that occur from sources that are owned or controlled by the Group. The Emission Conversion factor for Scope 1 is derived from the DESNZ based on petrol/diesel which are 100% mineral oil. For FYE 2026, the conversion factors are 2.35 kgCO2e/litre for petrol and 2.66 kgCO2e/litre for diesel. 2. Scope 2 emissions are indirect GHG emissions arising from the generation of purchased electricity consumed by the Group. The emission conversion factor used for purchased electricity for Malaysia is derived from the Malaysia Energy Information Hub: Grid Emission Factor (“GEF”) in Malaysia, 2022-2024, using the peninsular grid emission factor of 0.740 GgCO2e/ GWh. 3. Business travel includes land, sea, and air transportation. Total travel distance was estimated based on distances reported in employee mileage claim forms or derived from the to-and-fro locations indicated therein. Land travel emissions are calculated using DESNZ emissions factors: average car (0.00016272 tCO2e/km), motorbike (0.00011367 tCO2e/km), and rail (0.00003546 tCO2e/km). Air travel emissions were estimated using the ICAO Carbon Emissions Calculator. Overnight stay emissions are excluded. Sustainability Statement (Cont’d)

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