KENANGA INVESTMENT BANK BERHAD 40 INTEGRATED ANNUAL REPORT 2025 1.0 Basis of Preparation and Presentation 1.1 Guidelines and Standards This Statement complies with the Main Market Listing Requirements of Bursa Malaysia Securities Berhad (“Bursa Malaysia”), guided by the NSRF and has been prepared with reference to the IFRS Sustainability Disclosure Standard S2 and Global Reporting Initiative (“GRI”) Standards 2021. Approach to IFRS Sustainability Disclosure Standard S2 (Climate related Disclosures) In FY2025, we advanced our climate reporting by adopting a phased transition from the Task Force on Climate‑related Financial Disclosures (“TCFD”) to the IFRS Sustainability Disclosure Standard S2 (Climate‑related Disclosures) issued by the International Sustainability Standards Board (“ISSB”). This approach supports our preparedness to meet the requirements of Malaysia’s NSRF within the regulated timeline. Our climate‑related disclosures are presented on pages 45 to 55 of this Statement. Recognising that ISSB‑aligned reporting requires robust data availability and system readiness, we will continue to strengthen our processes to further mature our disclosures in the next reporting cycle. We remain committed to enhancing our reporting practices by aligning with evolving regulatory requirements and benchmarking against industry best practices and global sustainability disclosure frameworks. As a Group 2 Issuer under Bursa Malaysia’s sustainability reporting framework, the Group currently provides primarily qualitative assessments, and where data is available, quantitative insights are incorporated into the analysis of climate‑related financial effects. These disclosures will be progressively enhanced as data quality improves, methodologies become more refined and internal systems gain greater maturity under the transition provisions. In future reporting cycles, the Group expects to introduce more detailed approaches to estimating climate‑related financial effects, supported by improved data systems and financial modelling capabilities where applicable. To enhance the completeness and quality of our sustainability disclosures, we aligned our reporting with key national and international sustainability frameworks, standards and guidelines: • Sustainability Accounting Standards Board (“SASB”) • Bank Negara Malaysia (“BNM”)’s Climate Change and Principle-based Taxonomy (“CCPT”) • Malaysian Code of Corporate Governance (“MCCG”) by the Securities Commissions Malaysia (“SC”) This Statement also serves as our Communication on Progress in fulfilment of our commitments as a participant of the United Nations Global Compact (“UNGC”), incorporating disclosures aligned with the Ten Principles of the UNGC and the United Nations Sustainable Development Goals (“UN SDGs”). 1.2 Reporting Boundaries Excluding Greenhouse Gas (“GHG”) Emissions Reporting Entity The entities, assets and operations (collectively referred to as the “reporting entity”) covered in Kenanga Group’s ISSB‑referenced Sustainability Statement are consistent with those presented in the Group’s financial statements for the year ended 31 December 2025. This Statement presents data for the full reporting period from 1 January 2025 to 31 December 2025 (“2025” or “FY2025”), encompassing all The full IFRS S2 and GRI Content Index can be found on pages 139 to 150 of our Sustainability Report 2025. 2025 ENVIRONMENTAL, SOCIAL AND GOVERNANCE (“ESG”) RATING AND RANKING PERFORMANCE Our inclusion in recognised sustainability indices reflects our alignment with global standards and independent assessments, reinforcing the importance of transparent and decision useful disclosures. We continue to enhance performance and transparency to support stakeholder confidence in our practices as a responsible financial institution. 4.3 overall ESG Score FTSE4Good Bursa Malaysia Index Rating: C CDP Rating 94th Percentile SUSTAINABILITY STATEMENT
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