OUR STRATEGIC CONTEXT 96 Independent Assurance and Future Plans The Group recognises the importance of external assurance in enhancing the reliability, credibility, and transparency of sustainability disclosures. As sustainability reporting requirements continue to evolve under Bursa Malaysia’s National Sustainability Reporting Framework and the IFRS Sustainability Disclosure Standards, the Group plans to progressively implement external assurance over sustainability data and disclosures. Planned External Assurance Timeline Year External Assurance Plan 2025 Strengthen sustainability data collection and internal controls over sustainability data 2026 Conduct readiness assessment and establish sustainability data assurance framework 2027 Obtain limited assurance on selected environmental and social metrics 2028 Expand assurance scope to include broader sustainability disclosures Long term Move towards reasonable assurance for key sustainability metrics The Group will continue enhancing sustainability data management processes, internal controls, documentation, and reporting methodologies to support future external assurance requirements and ensure sustainability disclosures are reliable, consistent, and decision-useful for stakeholders. Continuous Improvement and Future Sustainability Direction The Group recognises that sustainability reporting and sustainability management are evolving processes. The Group will continue improving sustainability data quality, expanding sustainability performance indicators, refining sustainability targets, strengthening sustainable supply chain management, and enhancing sustainability disclosures over time. Sustainability governance, sustainability risk management, sustainable supply chain management, climate-related risk management, and sustainability performance monitoring will continue to be integrated into the Group’s business strategy and operational decisionmaking process. Through the CARES Sustainability Framework, the Group aims to enhance operational resilience, improve environmental and social performance, strengthen supply chain resilience, enhance stakeholder trust, and support long-term sustainable value creation. The Group remains committed to continuously improving its sustainability practices and disclosures in line with Bursa Malaysia Sustainability Reporting Framework, IFRS Sustainability Disclosure Standards, and evolving industry best practices. The Group intends to adopt a phased approach towards external assurance, focusing initially on selected sustainability metrics such as greenhouse gas emissions, energy consumption, and selected social indicators, before expanding the scope of assurance to cover broader sustainability disclosures in subsequent reporting periods. SUSTAINABILITY STATEMENT
RkJQdWJsaXNoZXIy NDgzMzc=