ANNUAL REPORT 2025 027 SUSTAINABILITY STATEMENT Reporting Period This Statement covers the period from 1 January 2025 to 31 December 2025 (the Reporting Period). To complete the comprehensive suite of data contained in this statement, some content considers previous years information and data. Scope of Report This Statement outlines Kimlun’s strategies, performance, priorities, and targets in addressing sustainability matters across the economic, environmental, social, and governance (“EESG”) dimensions for the financial year under review. Unless otherwise stated, the reporting scope covers Kimlun Sdn. Bhd. (“KLSB”) and SPC Industries Sdn. Bhd. (“SPC”), which represent the Group’s Construction and Engineering division and precast concrete manufacturing business, respectively. Collectively, these two (2) entities contribute more than 95% of the Kimlun Group’s total revenue and therefore represent the Group’s most significant operational activities. 100% 100% Kimlun Sdn. Bhd. SPC Industries Sdn. Bhd. Construction projects with a contract value below RM20 million or with a completion rate of 90% or above as at 31 December 2025 are excluded from the reporting boundary, as data collection efforts are focused on projects with more significant scale and operational activities. Operations within the reporting scope are conducted at the Group’s headquarters in Johor Bahru, two (2) precast manufacturing plants, four (4) offices, and various construction project sites. For community contributions and employee-related performance data, including employee training, employee turnover, workforce profile, and diversity, the reporting coverage extends to the entire Kimlun Group, unless otherwise stated. This Sustainability Statement contains forward-looking statements. Information presented in SS 2025 regarding plans, targets, and expectations is based on reasonable assumptions and current business conditions. Actual outcomes may differ as the Group continues to adapt its strategies and operational decisions in response to evolving risks, opportunities, and changing circumstances. Reporting Frameworks and Standards This Statement has been prepared in accordance with the latest amendments released by Bursa Malaysia’s Main Market Listing Requirements (“MMLR”) under Practice Note 9A, Part A of Annexure Practice Note 9A-A and relevant sustainability reporting best practices. Where appropriate, the Group has also considered elements of the IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2) issued by the International Sustainability Standards Board (ISSB) in shaping its sustainability disclosures and approach to managing sustainabilityrelated risks and opportunities. The Company measures its greenhouse gas (GHG) emissions in accordance with the Greenhouse Gas Protocol Corporate Accounting and Reporting Standard. To identify and categorise value chain emissions, the GHG Protocol Corporate Value Chain (Scope 3) Standard (2011), which defines two (2) out of the fifteen (15) categories of Scope 3 emissions, has been applied. The reporting boundary for GHG emissions encompasses both the organisational and operational boundaries of the Company, ensuring consistency with its financial reporting boundary.
RkJQdWJsaXNoZXIy NDgzMzc=