ANNUAL REPORT 2025 SUSTAINABILITY Sustainability Statement (Cont’d) 47 MATERIAL MATTERS In FY2025, we conducted a materiality assessment exercise (“MAE”) in accordance with Bursa Securities’ Sustainability Reporting Guide (3rd Edition). The MAE involved input from respondents across various internal and external stakeholder groups and was aimed at reaffirming the continued relevance of our material topics. While the material issues remained consistent with previous years, we refreshed our materiality matrix to better reflect the evolving priorities gathered through the latest assessment. The updated matrix visualises the relative importance of each topic based on its significance to stakeholders and its potential impact on NexG’s business. This refinement ensures that our sustainability focus remains consistent with stakeholder expectations and internal priorities. Looking ahead, we plan to revisit our materiality assessment in FY2026 to further streamline our material sustainability matters, in alignment with evolving stakeholder expectations and the anticipated adoption of the IFRS Sustainability Disclosure Standards. We reviewed the material matters identified in the previous year, referencing among others, Bursa Securities’ Listing Requirements, industry benchmarks, relevant sustainability reporting frameworks and internal business risks and strategic priorities. The prioritised topics were reviewed and validated by the Sustainability Committee. Upon approval, the matrix is finalised for inclusion into the SS2025. The topics were assessed based on importance to stakeholders and impact on NexG’s Subsequently, a materiality matrix was developed using the results of the survey to visually represent these results. Identification Approval Prioritisation Materiality Matrix Critical Critical Economic Environmental Social Legends: Very Important Very Important Important Important Bribery and Corruption Occupational Safety and Health Discrimination Child and Compulsory Labour Anti-Competition Quality Data Privacy and Security Exercising Employees' Right Economic and Business Performance Ethical Business Practices Customer Feedback / Satisfaction Active and Responsible Marketing Diversity and Inclusion Public Policy and Lobbying Conserving Environment with Technology Employer / Employee Relations Employee Engagement and Satisfaction Career Development End-of-Life Management Responsible Sourcing and Life Cycle Impacts Climate Change and Energy Environmentally-friendly Materials, Components and Products Water Community Engagement Waste Employee Volunteerism and Support Charities Benefits Influence on Stakeholder Assessments and Decisions Significance of NexG’s Economic, Environmental, and Social Impacts
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