SUSTAINABILITY STATEMENT IFRS S2 CLIMATE RELATED DISCLOSURES (cont’d) Management’s Role Senior Management is responsible for implementing the sustainability and climate-related strategies and policies approved by the Board. This includes developing, executing, monitoring and reviewing sustainability initiatives and ensuring that climate-related considerations are embedded into business operations and management processes. Management oversees the execution of sustainability strategies across the Group through Business Units and Division Heads, who are responsible for implementing relevant actions within their respective functions and day-to-day operations. Management is supported by the SWG, which coordinates the implementation of sustainability initiatives across the organisation. The SWG facilitates the translation of the Board’s and Senior Management’s sustainability direction into operational actions, monitors progress, and supports continuous improvement by reviewing the adequacy and effectiveness of sustainability strategies and initiatives. Through this governance structure, Management ensures that climate-related risks and opportunities are addressed in a structured and coordinated manner, with clear accountability across operational levels. STRATEGY CLIMATE-RELATED RISKS AND OPPORTUNITIES - PHYSICAL RISKS Zetrix AI is a technology-led Group operating primarily through digital platforms and service delivery channels. As such, the Group’s direct exposure to physical climate hazards is generally lower than asset-heavy sectors, but physical climate events can still affect operations indirectly through disruptions to electricity supply, network connectivity, site access and the availability of key third-party infrastructure and service providers. Climate-related physical risks assessed as most relevant to Zetrix AI include acute risks such as extreme rainfall and flooding, and chronic risks such as rising temperatures. Zetrix AI’s operating locations and project sites are located across Malaysia, where there is an increasing frequency of extreme weather events. Zetrix AI underwent a climate risk assessment exercise in November 2025 and has concluded that extreme weather events and climate change are both acute and chronic physical risk that could affect the Group’s various operations in the short, medium, and long term. Zetrix AI’s climate risk assessment identifies flood and flash-flood events as an operational continuity risk across time horizons, particularly during seasonal monsoon periods. Historically, flood conditions have resulted in temporary operational disruption in selected locations. Flood conditions have also affected fulfilment and logistics, where physical document delivery depends on road access, with recurring delivery challenges reported during year-end monsoon periods. Nevertheless, ongoing efforts are being carried out to reduce reliance on physical delivery through increased use of digital documents. Effects On Business Model and Value Chain Extreme rainfall and flash floods leading to operational shutdowns and service disruption: Flooding and road closures can prevent employees from commuting and restrict access to service delivery locations, affecting physical touchpoints and time-sensitive services. While core digital services can often continue through remote working and platform delivery, certain operations still require on-site presence, resulting in temporary downtime and rescheduling during flood periods. Extreme rainfall and flash floods causing damage to physical assets and infrastructure: Flooding can damage kiosks, electronics and other on-site infrastructure, requiring incident reporting, repair or replacement and potentially increasing downtime where physical service channels are impacted. Flood-related supply chain and fulfilment disruption: Monsoon-related flooding can disrupt logistics and fulfilment processes, particularly where physical document delivery depends on road access. This can lead to delivery delays and customer service disruption. 146
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