FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 47 5.6 Targets All current Scope 1 and Scope 2 reduction targets are gross targets — they do not rely on carbon offsets or carbon credits to be achieved. The Net Zero 2050 target at the value-chain level is a net target, reflecting the expectation that residual hard-to-abate emissions will be offset through high-quality carbon removal mechanisms. Frontken does not currently purchase voluntary carbon offsets. Initiative Target Type and Baseline Gross/Net Year FY2025 Status Mitigation Reduce Scope 1 emissions intensity by 25% Intensity; FY2020 baseline Gross 2035 3 On Track — 7% reduction vs. FY2020 Mitigation Reduce Scope 2 GHG per unit production by 20% Intensity; FY2020 baseline Gross 2035 3 On Track Mitigation Reduce waste generated per unit production by 20% Intensity; FY2019 baseline N/A 2035 3 On Track Adaptation Zero production interruption due to climate disasters Absolute; annual N/A Annual 3 Achieved — zero interruption days Adaptation Reduce water consumption per unit production by 20% Intensity; FY2019 baseline N/A 2035 3 On Track Low-Carbon Double energy efficiency (parts per kWh) Intensity; FY2020 baseline N/A 2035 3 On Track Supply Chain Energy conservation consultation to 100% of key suppliers Coverage N/A 2035 3 On Track Supply Chain CDP average supplier score of 'B' with 95% response rate External rating N/A Annual 3 Achieved Net Zero Zero emissions growth (Scope 1+2) Absolute; FY2020 baseline Gross 2030 3 On Track Net Zero Return to 2020 absolute emission levels (Scope 1+2) Absolute; FY2020 baseline Gross 2040 In Progress, On Track Net Zero Net zero across the value chain (Scope 1+2+3) Absolute; value chain Net 2050 Roadmap Active — exploring SBTi validation 5.7 SASB TC-SC Industry Metrics Index The following table presents Frontken’s disclosures against the SASB Semiconductor and Semiconductor Equipment (TC-SC) Standard, covering all six disclosure topics. Metrics are sourced from the Frontken FY2025 Sustainability Development Report. All figures cover the semiconductor business operations in Taiwan, Malaysia, and Singapore for the financial year ended 31 December 2025 unless otherwise stated. This index satisfies the IFRS S1 paragraph 37 requirement to disclose applicable industry-based metrics. SUSTAINABILITY REPORT (CONT’D)
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