ABOUT THIS REPORT (cont’d) BASIS OF REPORT PREPARATION AND CONTENT DETERMINATION MYEG has drawn from the following in determining content for inclusion in IAR2023: MYEG Considers the Following for IAR2023’s Content Disclosures Driven by Regulatory Requirements Material ESG Disclosures from an Impact Materiality Perspective Material ESG Disclosures from a Financial Materiality Perspective Information Explaining The Group’s Business Model Forward Looking Information Other Useful Information Specifically, in reference to the flow of content, the sequencing and focus on Integrated Reporting Content Elements were driven based on a strategic approach developed during a previous Integrated Reporting Strategy Workshop as well as material disclosure requirements based on the following IFRS Accounting Standards’ principle: Information is material if omitting, misstating or obscuring it could reasonably be expected to influence investor decisions. Progressively adopting a double materiality approach, IAR2023 looks to identify significant material topics that would impact financial value creation and the associated risks and opportunities for each topic. Disclosures on environmental, social and governance (“ESG”) material from an impact materiality perspective are also provided in the Sustainability Statement presented in IAR2023. IAR2023 has been reviewed and approved by the Management and Board of Directors of MYEG (“Board”) prior to publication. No assurance has been undertaken with regard to Integrated Reporting. Internal assurance shall be progressively adopted in subsequent years’ reporting. IAR2023 REPORTING SCOPE & BOUNDARY SCOPE IAR2023 provides disclosures pertaining to the business operations, activities, processes, employees and where relevant the supply chain of the Group. In addition, the following GRI reporting principles have also been applied in determining report content: stakeholder inclusiveness, sustainability context, completeness of information, balance, comparability, accuracy, timeliness, reliability and clarity. IAR2023 provides disclosures for the financial period of FY2023, which is the period commencing from 1 January 2023 to 31 December 2023. BOUNDARY An equitation scope is applied whereby all operating entities of which MYEG has a majority equity stake have been included in the report. In essence, the listed entity and all subsidiaries in which MYEG holds a majority ownership position of 51% or more. 04 MY E.G. SERVICES BERHAD Registration No. 200001003034 (505639-K)
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