49 ANNUAL REPORT 2025 MST GOLF GROUP BERHAD Reporting Scope, Boundary and Measurement Basis Reporting Scope and Boundary This Sustainability Statement covers MST Golf Group Berhad and its subsidiaries. The reporting scope is generally aligned with the entities included in the Group’s financial statements unless otherwise stated. Greenhouse Gas Reporting Boundary The Group reports greenhouse gas (“GHG”) emissions based on the operational control approach, whereby the Group accounts for emissions from operations over which it has operational control. Judgements, Estimates and Assumptions The preparation of sustainability-related information requires management judgement and, in certain cases, the use of estimates and assumptions. This is particularly relevant for selected environmental data, including energy consumption, greenhouse gas emissions, water use, and waste generation, where data availability, calculation methodologies, or operational complexity may affect precision. The Group continues to strengthen data collection processes, documentation practices, and internal controls to improve the accuracy, consistency, and reliability of sustainability-related information over time. 2025 – 2030 Current operational and retail planning horizon SHORT TERM 2030 – 2040 Business model evolution and asset planning horizon MEDIUM TERM 2040 – 2050 Strategic resilience horizon LONG TERM Beyond 2050 Long-term industry and climate transition outlook EXTENDED TERM Time Horizons Consistent with the principles of IFRS S1 and IFRS S2, the Group applies defined time horizons when assessing sustainability-related risks and opportunities. These time horizons support the Group’s assessment of sustainability-related risks, climate-related risks, and strategic planning considerations across different periods.
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