OUR STRATEGIC CONTEXT 116 GRI Standard Disclosure Description Report Content or Explanation Page GRI 2: General Disclosures 2021 Strategy, policies and practices 2-25 Processes to remediate negative impacts • Sustainability Statement: - Risk Management Process - Materiality Assessment - Climate-related Risks and Opportunities - Financial and Business Implications of Climate Risks - Climate Scenario Analysis - Strategic Risk Management Response - Continuous Improvement and Future Sustainability Direction - Sustainability Performance by CARES Sustainability Framework • Statement of Risk Management and Internal Control: - Internal Control Framework - Key Risk Areas and Mitigation Measures 55 55 57 58 59 62 96 66 141 146 2-26 Mechanisms for seeking advice and raising concerns • Materiality Assessment – Accountable and Ethical Operations (Whistleblowing) • Sustainability Performance by CARES Sustainability Framework – Accountable and Ethical Operations (Whistleblowing and Ethical Reporting) • Statement of Risk Management and Internal Control – Internal Control Framework (Control Environment – Principle 1) 56 77 141 2-27 Compliance with laws and regulations There were no significant instances of noncompliance with laws and regulations during the reporting period. - 2-28 Membership associations We are associated with the Malaysia Retailers Association (MRA) and Malaysian Employers Federation. - Stakeholder engagement 2-29 Approach to stakeholder engagement Stakeholder Engagement 46 2-30 Collective bargaining agreements There are currently no formal collective bargaining agreements in place. However, employee concerns are addressed through structured feedback channels, engagement surveys, and open-door communication with management. - GRI 3: Material Topics 2021 3-1 Process to determine material topics Materiality Assessment 54-57 3-2 List of material topics Materiality Assessment 54-57 3-3 Management of material topics Materiality Assessment 54-57 GRI CONTEXT INDEX
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