03 / OUR VALUE CREATION APPROACH 01 02 04 05 06 07 08 09 37 MATERIAL MATTERS This approach aligns with ISSB expectations, identifying matters that could reasonably influence Kenanga Group’s financial prospects and the decisions of primary users, while maintaining a clear connection between impact and financial considerations. The Double Materiality Matrix and Analysis The Group’s double materiality assessment positions sustainability topics along both the financial materiality axis—reflecting matters that could reasonably affect its financial prospects—and the impact materiality axis—capturing the significance of the Group’s impacts on the economy, society and environment. The resulting distribution of topics reflects the Group’s operating model as a financial institution, its stakeholder expectations and the broader regulatory landscape. OUR DOUBLE MATERIALITY As part of the biennial double materiality assessment conducted in 2024, thirteen (13) material matters were identified and endorsed by the KIBB Board following review by the Group Sustainability Management Committee. These matters represent the sustainability-related risks and opportunities that are most relevant to the Group, reflecting areas that may influence resilience, financial prospects and broader impacts within a regulated financial environment. The Process To prepare this Statement with reference to the IFRS Sustainability Disclosure Standards, the Group undertook a structured materiality assessment in 2024 to identify sustainability-related risks and opportunities that could reasonably affect its prospects. The process establishes a clear link between stakeholder perspectives, impact considerations and financial implications. The assessment was carried out through four (4) steps: THE FOUR (4)-STEP PROCESS Stakeholder Prioritisation Nine (9) key stakeholder groups were identified based on their influence on Kenanga’s business and sustainability direction, ensuring relevant perspectives are captured. Financial Materiality Assessment Senior Management assessed financially-material sustainability risks and opportunities across relevant time horizons, linking sustainability considerations with financial outcomes. Impact Materiality Assessment Feedback from about 800 stakeholders informed the significance of environmental and social impacts, offering insight into how the Group’s activities are perceived. Planning and Benchmarking Material topics were reviewed against industry benchmarks, resulting in thirteen (13) topics selected for assessment, providing a focused scope aligned with sector expectations. Financial Materiality Low High Medium Impact Materiality Medium Low High Financial Inclusion Employee Safety, Health and Wellbeing Community Investment Diversity and Inclusion Talent Attraction, Development and Management Cyber Security Digitalisation Client Experience Responsible Investing Climate Impact Regulatory Compliance Risk Management Good Business Conduct Governance Economic Environment Social
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