MATTERS MATERIAL TO VALUE CREATION Matrix’s Sustainability-Related Risks and Opportunities (“SRROs”) and Climate-Related Risks and Opportunities (“CRROs”) have been identified through a robust and comprehensive assessment process. This includes mapping risks and opportunities to sustainability topics considered financially material. Beyond insights from the Group’s Materiality Assessment Exercise (“MAE”), the evaluation incorporates several strategic dimensions: the influence of external macro factors through the PESTLE framework, the nuances of Matrix’s business model - particularly its value chain - and the integration of sustainability standards S1 and S2. Together, these elements form a holistic approach to validating and prioritising financially material sustainability topics. Upon disঞlling the above components, the Group is able to develop preliminary disclosures on its SRROs and CRROs, which will be further strengthened progressively going forward. This includes eventual financial quanঞficaঞon of idenঞfied SRROs and CRROs. Disclosures include informaঞon on the Governance Structure established by Matrix pertaining to SRROs and CRROs as well as efforts to develop increased visibility and oversight on risk management. This includes ongoing efforts to progressively integrate SRROs and CRROs into the mainstream business operaঞonal risk management approach of the Group, including the Risk Register. Influence/role of PESTLE trends and developments Stakeholder views solicited via the MAE Review of the Business Model and the Value Chain Corroboration of SRROs and CRROs via Integrated Thinking Workshop PESTLE: Poliঞcal, Economic, Sociological, Technological, Legal and Environmental SRROs and CRROs Identification, prioritisation and quantification of risks and opportunities 82 MATRIX CONCEPTS HOLDINGS BERHAD INTEGRATED ANNUAL REPORT 2025 05 VALUE CREATION STRATEGIC REVIEW
RkJQdWJsaXNoZXIy NDgzMzc=