FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 32 1. ABOUT THIS REPORT 1.1 Basis of Preparation Frontken Corporation Berhad (“Frontken” or “the Group”) presents this Sustainability-Related Financial Disclosures Report for the financial year ended 31 December 2025. The report has been prepared in compliance with IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures, both issued by the International Sustainability Standards Board (ISSB) in June 2023 and effective for annual reporting periods beginning on or after 1 January 2024. This report covers operations across Taiwan, Malaysia, and Singapore and is published alongside the Frontken Annual Report 2025. The scope, boundary, and reporting period are consistent with Frontken's consolidated financial statements. 1.2 Related Financial Statements These disclosures relate to the audited consolidated financial statements of Frontken for the year ended 31 December 2025, as presented in the Frontken Annual Report 2025, filed with Bursa Malaysia Securities Berhad. All monetary amounts are presented in Malaysian Ringgit (“RM”), consistent with the presentation currency of the consolidated financial statements. GHG emissions are expressed in metric tonnes of CO2 equivalent (“tCO2e”). Energy is expressed in megawatt-hours (“MWh”). Water and waste are expressed in metric tonnes. SUSTAINABILITY REPORT (CONT’D) SUSTAINABILITY-RELATED FINANCIAL DISCLOSURES IFRS S1 & IFRS S2 — Financial Year 2025
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