51 ANNUAL REPORT 2026 ENRA GROUP BERHAD 4. Commuting distance is estimated based on employees’ home‑to‑office travel, assuming use of an average petrol car. The estimated Scope 3 emissions were derived using the petrol car emission factor of 0.00016272 tCO2e/km from the DESNZ. 5. Fuel consumption for downstream leased assets is derived from the vessel, Hexagon Alpha. The vessel is currently leased to a customer, who assumes operational control over voyage planning and fuel consumption activities. 6. The vessel uses very low sulphur fuel oil (“VLSFO”) and marine gas oil (“MGO”). Emission factors applied are 3,200 kgCO 2e/ tonne for VLSFO derived from Climatiq 2026, and 3,245 kgCO2e/tonne for MGO derived from DESNZ. Given the Group’s evolving operational profile, relatively low direct energy consumption and reliance on third parties across certain business segments, ENRA currently does not maintain a formal quantitative energy consumption or GHG emissions reduction target. The Group’s current focus remains on improving visibility over energy consumption and emissions sources, while pursuing practical energy efficiency, operational reliability and cost management measures where feasible. POLLUTION AND ENVIRONMENTAL MANAGEMENT Why is it important ENRA recognises that operational and project activities may result in pollution, environmental impacts or regulatory non-compliance if not properly managed. Effective environmental management is therefore important to supporting regulatory compliance, operational continuity and responsible business practices. Our Approach ENRA is committed to minimising environmental impacts arising from its operations and maintaining compliance with applicable environmental laws and regulatory requirements. The Group implements environmental and operational controls appropriate to the nature of its activities and level of operational oversight. These include measures relating to pollution prevention, site management, waste handling, drainage and runoff control, contractor oversight and compliance monitoring, where applicable. Key measures implemented by the Group are summarised below: Area Key Measures Environmental Compliance and Oversight • Comply with applicable environmental laws, regulatory requirements, planning approvals and Environmental Impact Assessment (“EIA”) conditions, where applicable. • Environmental responsibilities are assigned to relevant operational and project personnel to support the implementation and monitoring of environmental controls. Pollution Prevention and Operational Controls • Pollution risks, including spills, runoff, dust, noise, emissions and waste discharge, are managed through operational controls, maintenance activities, housekeeping and site supervision, where applicable. • Spill prevention, containment and response measures are maintained across relevant marine, project and operational activities. Development and Site Environmental Controls • For property development activities, erosion and sediment controls, drainage measures, dust suppression and site housekeeping practices are implemented across development and earthwork activities, where applicable. • Environmentally sensitive areas, water bodies and approved clearing boundaries are monitored and managed in accordance with project requirements and approvals. Operational and ThirdParty Oversight • Contractors, subcontractors, technical managers and service providers are required to comply with applicable environmental and pollution control requirements as part of their operational and contractual obligations. • For Energy Logistics activities, the Group monitors compliance and reporting by charterers in relation to applicable environmental and operational requirements, where relevant. Monitoring and Continuous Improvement • Environmental incidents, observations and non-compliance matters are reviewed and addressed through corrective actions, where appropriate. • Pollution and environmental management practices are periodically reviewed based on operational experience, regulatory developments and business needs. Sustainability Statement (Cont’d)
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