41 ANNUAL REPORT 2025 MST GOLF GROUP BERHAD SUSTAINABILITY STATEMENT Sustainability Governance and Strategy Basis of the Sustainability Report This Sustainability Statement of MST Golf Group Berhad and its subsidiaries (the “Group”) has been prepared to provide relevant and decision-useful information on the Group’s sustainability-related risks and opportunities, governance practices, and performance, in the context of its business model, operations, and long-term resilience. This Sustainability Statement has been prepared with reference to the following frameworks and guidelines: l Bursa Malaysia Sustainability Reporting Requirements l Bursa Malaysia National Sustainability Reporting Framework (“NSRF”) l Global Reporting Initiative (“GRI”) Standards l FTSE4Good Bursa Malaysia Index requirements l IFRS Sustainability Disclosure Standards, including: l IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information l IFRS S2 – Climate-related Disclosures The Group continues to strengthen its sustainability reporting structure, governance practices, and internal data management processes. While this Sustainability Statement references the IFRS Sustainability Disclosure Standards, it does not represent full compliance with IFRS S1 and IFRS S2 for the current reporting period. Rather, it reflects the Group’s early preparatory steps towards alignment with these standards and demonstrates its commitment to progressively enhancing its governance, risk management, metrics, and disclosures ahead of future mandatory application. This Sustainability Statement should be read together with the section titled Sustainability Risk Management and Climate-related Risk, which explains how sustainability-related and climate-related risks are integrated into the Group’s Enterprise Risk Management (“ERM”) framework. MST Golf is committed to integrating sustainable practices into its business operations to support long‑term environmental and social responsibility
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