01 | ABOUT NEXG 02 | OUR LEADERSHIP 03| OUR PERSPECTIVE 04 | SUSTAINABILITY 05 | GOVERNANCE 06 | FINANCIAL STATEMENTS 07 | OTHER INFORMATION ANNUAL REPORT 2026 Sustainability STATEMENT ABOUT THIS STATEMENT BASIS OF PREPARATION Compliance With IFRS Sustainability Disclosure Standards This Sustainability Statement presents NexG Berhad's ("NexG" or the "Company") and its subsidiaries' (collectively, the "Group") sustainability-related information for the financial year ended 31 March 2026 ("FY2026"), covering the reporting period from 1 April 2025 to 31 March 2026, unless otherwise stated. The purpose of this Sustainability Statement is to provide our stakeholders, including shareholders, investors, customers, employees, regulators, business partners and the wider community, with transparent and decision-useful information on the Group's sustainability governance, strategy, performance and initiatives. Through these disclosures, we seek to demonstrate how sustainability-related matters are managed to support the Group's long-term resilience and value creation. FY2026 marks a meaningful step forward in the sustainability reporting journey. Having enhanced our sustainability governance in the prior year with the establishment of a dedicated Sustainability Committee and Sustainability Taskforce, we enter this year with stronger institutional accountability, from the Board of Directors (the “Board”) down to our operational teams. As an initial concrete milestone, this report includes sustainability governance-related disclosures in accordance with IFRS S1 and IFRS S2, with broader alignment under the National Sustainability Reporting Framework ("NSRF") planned progressively through FY2027. During the financial year, we continued our efforts to advance our alignment with the IFRS Sustainability Disclosure Standards, specifically the IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (“IFRS S1”) and S2 Climaterelated Disclosures (“IFRS S2”). These standards provide a globally recognised framework for the disclosure of sustainabilityrelated risks and opportunities that may reasonably be expected to affect the Group’s financial position, performance, and prospects. As a company listed on the Main Market of Bursa Malaysia, the Group is categorised under Group 2 pursuant to Bursa Malaysia’s phased implementation approach for ISSB-aligned sustainability disclosures. Accordingly, the Group is expected to progressively enhance its sustainability-related disclosures in line with the applicable regulatory timeline and transition period prescribed by Bursa Malaysia and relevant authorities. In preparation for future compliance requirements, the Group has undertaken proportional and transitional measures to strengthen its sustainability governance, internal reporting processes, and climate-related data management capabilities. These include enhancing oversight structures, improving sustainability data collection and monitoring practices, identifying material sustainability-related risks and opportunities, as well as strengthening internal controls over sustainability information. Recognising that the implementation of IFRS S1 and IFRS S2 is an evolving process, the Group remains committed to continuously improving its sustainability reporting practices and internal capabilities to support greater transparency, consistency, and comparability of disclosures. The Group will continue to review and enhance its internal measures progressively to meet applicable compliance requirements and stakeholder expectations. In parallel, NexG maintained our 3-star rating in the FTSE4Good Bursa Malaysia Index (“F4GBM”) and the FTSE4Good Bursa Malaysia Shariah Index (“F4GBMS”) as of December 2025. The Group remains committed to continuously enhancing its sustainability practices, governance frameworks, and reporting capabilities in line with evolving regulatory expectations and stakeholder priorities. NexG’s Sustainability Statement FY2026 (“SS2026”) sets out the Group’s sustainability initiatives and performance for FY2026. This SS2026 covers the Group’s operations for the financial year from 1 April 2025 to 31 March 2026. Where applicable, historical data from the past three (3) financial years have also been incorporated for trend comparison. The reporting scope is based on NexG’s key operational locations and operating subsidiaries, unless otherwise mentioned. REPORTING SCOPE & BOUNDARY Reporting Boundary (Excluding GHG Emissions) 44
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