01 | ABOUT NEXG 02 | OUR LEADERSHIP 03| OUR PERSPECTIVE 04 | SUSTAINABILITY 05 | GOVERNANCE 06 | FINANCIAL STATEMENTS 07 | OTHER INFORMATION Governance Statement on Risk Management AND INTERNAL CONTROL (CONT'D) The Code of Conduct and Ethics for Directors describes the standards of conduct and ethical behaviour expected of Directors in the performance and exercise of their duties and responsibilities. The Group firmly believes that appropriate standards of conduct and ethical behaviour are fundamental to preserving the Company and the Group's reputation and the success of its operations. The Code of Conduct and Ethics for Directors is published on the Group's website at www.nexg.com.my. The Employee Business Conduct Guidelines set out the standards of business conduct expected of every employee of the Group and its affiliates, to ensure compliance with applicable laws and ethical standards and to support the long-term growth, development and sustainability of the Group. The Whistleblowing Policy established by the Board applies to Directors and employees of the Group as part of the Group's commitment to maintaining high standards of transparency, accountability and ethics in the conduct of its business and operations. The policy establishes a process for reporting any abuse or circumvention of processes and controls within the Group. All staff have the opportunity to report via the whistleblowing mechanism with the assurance that reports will be handled confidentially and that the reporter's identity is protected. There were no reports received throughout the financial year ended 31 March 2026 that warranted the implementation of the whistleblowing exercise. The Whistleblowing Policy is published on the Group's website at www.nexg.com.my. The Anti-Bribery and Anti-Corruption (“ABAC”) Policy and Manual establish the policies and protocols for the Group's personnel, business associates and third-party intermediaries who perform, or are engaged to perform, services on behalf of the Group and its subsidiaries, to prevent acts of bribery and corruption. The Group has adopted a zero-tolerance approach to all forms of bribery and corruption and takes a firm stance against such acts. The Group is committed to conducting business dealings, relationships and operations at the highest level of ethics and integrity and to fully complying with applicable laws and regulatory requirements on corporate liability in respect of anti-bribery and anti-corruption. The Anti-Bribery Management System (“ABMS”) and Guidelines on Adequate Procedures (“GAPs”) Manual serve as detailed guidelines supporting the approved policy. During the financial year ended 31 March 2026, the Group continued to implement related activities as outlined in the established policies and guidelines to comply adequately with the Malaysian AntiCorruption Commission's Guidelines on Adequate Procedures, and such implementation efforts are ongoing. The Anti-Bribery and Anti-Corruption Policy is published on the Group's website at www.nexg.com.my. 7. Code of Conduct and Ethics for Directors 8. Employee Business Conduct Guidelines 9. Whistleblowing Policy 10. Anti-Bribery and Anti-Corruption Policy and Manual KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEMS OF THE GROUP (CONT'D) 129
RkJQdWJsaXNoZXIy NDgzMzc=