04 BASIS OF REPORT PREPARATION AND CONTENT DETERMINATION MYEG has drawn from the following in determining content for inclusion in IAR2024: 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 MYEG Considers the Following for IAR2024’s Content 1 2 3 4 5 6 4QFDJàDBMMZ JO SFGFSFODF UP UIF áPX PG DPOUFOU UIF TFRVFODJOH BOE GPDVT PO *OUFHSBUFE 3FQPSUJOH $POUFOU &MFNFOUT 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 NBUFSJBM JG PNJUUJOH NJTTUBUJOH PS PCTDVSJOH JU DPVME SFBTPOBCMZ CF FYQFDUFE UP JOáVFODF JOWFTUPS EFDJTJPOT 1SPHSFTTJWFMZ BEPQUJOH B EPVCMF NBUFSJBMJUZ BQQSPBDI *"3 MPPLT UP JEFOUJGZ TJHOJàDBOU NBUFSJBM UPQJDT UIBU would impact financial value creation and the associated risks and opportunities for each topic. Disclosures on FOWJSPONFOUBM TPDJBM BOE HPWFSOBODF iESG”) material from an impact materiality perspective are also provided in the Sustainability Statement presented in IAR2024. 5IFTF EJTDMPTVSFT TFU UIF GPVOEBUJPO UP FNCFE UIF /43' JOUP PVS SFQPSUJOH EJTDMPTVSFT JO UIF OFBS GVUVSF BOE JO turn incorporating IFRS S1 and IFRS S2 into how we report sustainability-related and climate-related risks and opportunities. IAR2024 has been reviewed and approved by the Management of MYEG prior to publication. No assurance has been undertaken with regard to Integrated Reporting. Internal assurance shall be progressively adopted in subsequent years’ reporting. IAR2024 REPORTING SCOPE & BOUNDARY SCOPE *"3 QSPWJEFT EJTDMPTVSFT QFSUBJOJOH UP UIF CVTJOFTT PQFSBUJPOT BDUJWJUJFT QSPDFTTFT FNQMPZFFT BOE XIFSF SFMFWBOU UIF TVQQMZ DIBJO PG UIF (SPVQ *O BEEJUJPO UIF GPMMPXJOH GRI reporting principles have also been applied in determining report content: stakeholder JODMVTJWFOFTT TVTUBJOBCJMJUZ DPOUFYU DPNQMFUFOFTT PG JOGPSNBUJPO CBMBODF DPNQBSBCJMJUZ BDDVSBDZ UJNFMJOFTT SFMJBCJMJUZ BOE DMBSJUZ *"3 QSPWJEFT EJTDMPTVSFT GPS UIF àOBODJBM QFSJPE PG ': XIJDI JT UIF QFSJPE DPNNFODJOH from 1 January 2024 to 31 December 2024. BOUNDARY An equity scope is applied whereby all operating entities of which MYEG has a majority equity TUBLF IBWF CFFO JODMVEFE JO UIF SFQPSU *O FTTFODF UIF MJTUFE FOUJUZ BOE BMM TVCTJEJBSJFT JO XIJDI MYEG holds a majority ownership position of 51% or more. ABOUT THIS REPORT (cont’d)
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