SUSTAINABILITY STATEMENT IFRS S2 CLIMATE RELATED DISCLOSURES In FY2025, Zetrix AI Berhad began aligning its climate-related disclosures with IFRS S2, supporting the Group’s alignment with Malaysia’s National Sustainability Reporting Framework (“NSRF”). This reflects Zetrix AI’s commitment to strengthening sustainability reporting through a best-practice approach to energy, emissions and other climaterelated disclosures, including the key climate risks and opportunities that may affect the Group’s operations and longterm performance. Zetrix AI’s alignment with the four IFRS S2 pillars, namely Governance, Strategy, Risk Management, and Metrics and Targets, together with the corresponding disclosure recommendations are set out below. BASIS OF PREPARATION The sustainability-related disclosures of Zetrix AI Berhad and its subsidiaries (“the Group”) have been prepared with reference to the IFRS Sustainability Disclosure Standards issued by the International Sustainability Standards Board (“ISSB”), in line with Bursa Malaysia’s Main Market Listing Requirements. These disclosures are prepared for the Group and should be read together with the Group’s consolidated financial statements, which are prepared in accordance with the Malaysian Financial Reporting Standards (“MFRS”), IFRS Accounting Standards, and the requirements of the Companies Act 2016 in Malaysia. This report covers the financial year ended 31 December 2025 and is aligned with the reporting period of the related consolidated financial statements. The Group is reporting with reference to the IFRS Sustainability Disclosure Standards for the first time for the annual reporting period ended 31 December 2025, also known as FY2025. For the reporting period commencing 1 January 2025, the Group has applied the following standard: • IFRS S2 Climate-related Disclosures IFRS Sustainability Disclosure Standards provide transition reliefs for the first annual reporting period in which an entity applies the standards. Bursa Malaysia’s Main Market Listing Requirements also provide additional transition reliefs for Main Market listed issuers. Accordingly, the Group has applied the available transition relief by focusing its disclosures on climate related risks and opportunities. For Scope 3 emissions, the Group has also applied the transition relief permitted under Bursa Malaysia’s Main Market Listing Requirements. As such, our Scope 3 disclosure for the reporting period is limited to employee commuting (Category 7) and business travel (Category 6) which was previously mandated under Bursa Malaysia’s sustainability reporting requirements. 144
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