FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 34 1.5 Errors and Restatements Frontken corrects material errors in sustainability disclosures retrospectively by restating comparative amounts. Where restatement is impracticable, the fact is disclosed together with a description of how the error has been corrected and the period from which corrections apply. (a) Restatement of FY2024 Scope 1 and Scope 2 GHG Emissions — Correction of Emission Factor Errors (i) Nature of error During the preparation of this FY2025 report, Frontken identified errors in the grid electricity emission factors and fuel combustion emission factors applied in the FY2024 GHG inventory. Specifically: (1) the Scope 2 grid emission factor applied for Taiwan used an incorrect year’s coefficient, not applying the mandatory one-year publication lag required under Taiwan Ministry of Economic Affairs (“MOEA”) practice; (2) the Malaysia grid emission factor applied was sourced from an outdated publication rather than the Suruhanjaya Tenaga (Energy Commission) provisional figure published on 23 February 2026; and (3) certain Scope 1 fuel combustion emission factors for diesel and gasoline were applied using incorrect regional values. These errors resulted in an understatement of Scope 1 emissions and an understatement of Scope 2 location-based emissions as originally reported in the Frontken FY2024 Sustainability Development Report and FY2024 TCFD Report. (ii) Corrected emission factors applied to FY2024 restated figures The FY2024 comparative figures presented in Section 5.1 of this report have been restated using the following corrected emission factors: • Scope 2 — Taiwan: 0.494 kgCO2e/kWh (MOEA Year 112 / 2023 coefficient, one-year lag applied), corrected from an incorrectly applied value; • Scope 2 — Malaysia (Peninsular): 0.760 kgCO2e/kWh (Suruhanjaya Tenaga provisional GEF for year 2023, published 23 February 2026); Frontken’s Malaysia operations are located in Peninsular Malaysia only; • Scope 2 — Singapore: 0.412 kgCO2/kWh (EMA, 2023 full-year figure), corrected from the 2022 factor which had been applied in error; • Scope 1 — Fuel combustion: Taiwan diesel corrected to 2.679 kgCO2/litre and gasoline to 2.201 kgCO2/litre (MOEA Year 114 factors); Malaysia/Singapore diesel corrected to 2.68 kgCO2/litre (IPCC 2006 Tier 1). (iii) Impact of restatement on FY2024 comparative figures • Scope 1: restated from 1,637 tCO2e to 1,708 tCO2e (increase of 71 tCO2e, +4.3%); • Scope 2 (location-based and market-based): restated from 12,219 tCO2e to 12,496 tCO2e (increase of 277 tCO2e, +2.3%). The errors are within the 5% tolerance, and is considered not material. It does not affect Frontken’s progress against its Scope 1 and Scope 2 emission intensity targets, which remain on track after restatement. The originally published FY2024 Sustainability Development Report and TCFD Report will be noted as superseded by the restated figures presented in this report. Frontken is implementing enhanced emission factor controls, including a formal annual emission factor review checklist and cross-verification against official regulator publications, to prevent recurrence. SUSTAINABILITY REPORT (CONT’D)
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