ABOUT THIS REPORT BASIS OF PREPARATION IAR2024 has been developed in accordance with or in reference to the following domestic / international reporting frameworks (applied partially or in full): Hence, the basis of preparation has been driven by the need to comply with mandatory disclosure requirements and the aforementioned aim of disclosing on matters deemed financially material. Additional considerations are as follows: Sustainability Accounting Standards Board (“SASB”) IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures Global Reporting Initiative (“GRI”) 2021 Taskforce on Climate-related Financial Disclosures (“TCFD”) Companies Act 2016 (“Act”) Main Market Listing Requirements (“MMLR”) of Bursa Malaysia Securities Berhad Malaysian Code on Corporate Governance 2021 (“MCCG 2021”) Bursa Malaysia Sustainability Reporting Guide – Third Edition Malaysian Financial Reporting Standards (“MFRS”) Information deemed important to enable stakeholders to make an informed decision on Matrix Business and operational resilience including in terms of medium to long-term perspectives The organisation’s business model and external and internal factors influencing the business model Management’s principal business strategies Linkages between financial performance and non-financial matters Risks and opportunities ABOUT THIS REPORT MATRIX CONCEPTS HOLDINGS BERHAD 4
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