SUSTAINABILITY STATEMENT SUSTAINABILITY STATEMENT Heatwave-ready emergency response procedures: Defines heatwave actions (modified work arrangements, relocation, and temporary shutdown protocols) to protect staff and critical equipment. Higher-efficiency cooling upgrades: Improves cooling performance and reliability, reduces energy use and maintains safe operating conditions during elevated temperatures. CLIMATE-RELATED RISKS AND OPPORTUNITIES - TRANSITION RISKS Transition risks arise from the shift towards a lower-carbon economy and are driven by changes in regulation, technology, market expectations, and stakeholder behaviour. For Zetrix AI, these risks may affect operating costs (including electricity and compliance-related costs), corporate reporting and assurance readiness, technology investment decisions, and the ability to maintain competitiveness and market access as customers and capital providers increasingly embed sustainability expectations into procurement and evaluation processes. Based on the Group’s climate risk assessment, key transition risks include regulatory and policy shifts that may result in higher compliance costs and operational mandates, including energy management, audits and reporting obligations for applicable premises and building operations. The assessment also highlights potential exposure to carbon tax or a carbon ceiling, which may initially be indirect but could increasingly influence cost structures over time through higher electricity pricing, supplier pass-through, and broader value chain cost pressures. As sustainability disclosure requirements progress, Zetrix AI may also need to strengthen data governance, reporting systems, internal controls, and assurance readiness to meet expanding climate-related reporting expectations and avoid competitiveness impacts, including potential implications for public sector and enterprise contracting. In addition, Zetrix AI faces technological transition risks, including the risk of stranded technology assets if legacy hardware, hosting approaches, or software components become costly to maintain, incompatible with newer standards, or unable to meet performance and sustainability expectations. The assessment further notes the risk of loss of market share to greener tech platforms as customers benchmark digital service providers on efficiency, scalability, and credible sustainability alignment, which may require ongoing R&D and capital expenditure planning. Zetrix AI also recognises market and reputation transition risks, including erosion of brand trust and credibility, declining customer demand for “non-green” services, and potential investor divestment or unfavourable ESG assessments if sustainability practices, disclosures, and implementation are perceived to be insufficient or not credibly substantiated. Effects On Business Model and Value Chain Regulatory and policy transition risks may affect Zetrix AI through increasing compliance expectations, higher operating costs and greater scrutiny of climate-related governance and reporting. As sustainability disclosure requirements continue to expand, the Group may need to strengthen its data governance, internal controls and assurance readiness to meet evolving expectations for transparency and consistency. In parallel, climate policy measures such as carbon pricing mechanisms may indirectly raise cost structures over time through higher electricity tariffs and supplier pass-through, which could influence budgeting priorities and the economics of service delivery. As ESG-linked procurement practices become more embedded among institutional and corporate customers, the Group’s ability to demonstrate credible sustainability governance and operational readiness may increasingly shape competitiveness, tender outcomes and broader market access. Technological transition risks may affect Zetrix AI as competitiveness becomes more closely tied to the performance, reliability and efficiency of its technology stack. As customer expectations shift toward modern, scalable and more energy-efficient platforms, legacy systems may become costly to maintain or may no longer meet evolving standards, creating potential stranded technology assets and accelerating technology refresh cycles. This may require sustained investments in R&D and disciplined capital planning to remain aligned with fast-moving platform expectations, while avoiding overinvestment in systems that could become obsolete within shorter timeframes. If not managed proactively, technology transition pressures may reduce service differentiation, disrupt delivery efficiency and contribute to a loss of market share to competitors perceived to offer greener and more future-ready digital solutions. IFRS S2 CLIMATE RELATED DISCLOSURES (cont’d) 149
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