Kimlun Corporation Berhad Annual Report 2024

Note: 1. Material topics such as ‘Energy Consumption’ and ‘Water Management’ have been consolidated under the broader category of ‘Resource Management’ to provide a more comprehensive and streamlined approach. 2. ‘Labour Practices’ has been renamed from the material topic ‘Labour Conditions & Environmental Impact in Supply Chain’. 3. Topics such as ‘Diversity’ and ‘Employee Training & Development’ have been consolidated under the broader category of ‘‘Human Resource Management’ to provide a more comprehensive and streamlined approach. To ensure alignment with our commitment to sustainability, strategic endeavours and transparent disclosure practices, we aim to carry out the next cycle of a comprehensive materiality assessment in FY2025. MATERIALITY MATRIX The Group’s Materiality Matrix for FY2024 is presented in the graph below: The table below illustrates the result of the reclassification of the Group’s Materiality Matters following the revalidation exercise. GOVERNANCE • Bribery and Corruption • Compliance with Laws and Regulations ENVIRONMENT • Resource Management 1 • Greenhouse Gas Emission • Waste Management SOCIAL • Occupational Safety and Health • Labour Practices 2 • Human Resource Management 3 • Customer Welfare • Impact on Local Community GHG Emission Bribery and Corruption Labour Practices Waste Management Impact on Local Community Occupational Health and Safety Compliance with Laws and Regulations Human Resource Management Resource Management Customer Welfare Environmental Social Governance Low Medium High Low Medium High Importance to External Stakeholder Importance to Internal Stakeholder SUSTAINABILITY STATEMENT 031 ANNUAL REPORT 2024

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