SUSTAINABILITY STATEMENT Effects On Business Model and Value Chain Zetrix AI has identified three key opportunities that strengthen its role as a digital-first technology provider. Adoption of renewable energy solutions supports a lower-carbon operating base and improves operational resilience for energydependent digital operations, while reinforcing the Group’s positioning as an environmentally responsible technology provider. Climate-aligned digital services and solutions expand Zetrix AI’s addressable markets by positioning the Group as a provider of sustainability-enabling infrastructure and applications, supporting climate-fintech and govtech use cases where transparency, verification and secure digital delivery are increasingly valued. Enhanced brand positioning through climate leadership strengthens credibility and differentiation, supporting customer confidence across the value chain and reinforcing the Group’s competitiveness in securing projects and partnerships where ESG readiness is a growing decision factor. Financial Effects Current financial effects Zetrix AI’s climate-related opportunities have contributed mainly to operational efficiency, commercial positioning and stakeholder confidence during the current reporting period. The Group’s ongoing shift towards sustainability-enabled solutions and enhanced ESG transparency has supported its competitiveness and market credibility, particularly in engagements where sustainability considerations are becoming more relevant. In financial terms, these developments are reflected qualitatively through revenue protection, business retention and stronger tender positioning, rather than through material quantified gains disclosed separately in the financial statements. Renewable energy-related initiatives currently contribute primarily through carbon footprint management and related reputational support, which reinforces confidence among customers and partners. Taken together, these factors have supported commercial traction, reduced business friction and strengthened Zetrix AI’s ability to compete for opportunities where sustainability considerations are increasingly relevant. Anticipated financial effects Over the short, medium and long term, Zetrix AI’s climate-related opportunities are positioned to strengthen financial performance, cost efficiency and cash flow resilience. Renewable energy adoption is associated with lower longterm electricity costs, reduced exposure to fossil-fuel price volatility and insulation from future carbon-related cost pressures, supporting a more stable operating cost base and improved margin resilience over time. The same opportunity also strengthens the Group’s appeal to sustainability-driven clients and stakeholders, supporting revenue growth opportunities as sustainability considerations become more embedded in procurement and partnership decisions. This directly supports a stronger long-term funding and valuation profile. This may attract ESG-focused investors, improve access to green or sustainability-linked financing and reduce compliance friction as disclosure mandates and carbon regulations become more prominent. RISK MANAGEMENT Climate-Related Scenario Analysis Zetrix AI applied globally recognised climate scenarios that reflect plausible future pathways under prevailing ESG and policy trends, forming the basis for evaluating potential climate-related risks and opportunities across different time horizons. The Shared Socioeconomic Pathway (“SSP”) 2-4.5 scenario, developed by the IPCC, is commonly referenced as a moderate pathway and is used to assess medium- to long-term physical risk conditions under a future where climate action progresses but fossil fuels continue to play a significant role. In addition, Zetrix AI considered the NGFS Net Zero 2050 scenario, which represents a more ambitious transition pathway developed by the Network for Greening the Financial System (“NGFS”), a coalition of central banks and financial institutions. This scenario assumes economies move toward net zero emissions by 2050 through increasingly stringent decarbonisation policies and supporting national initiatives, including Malaysia’s National Energy Transition Roadmap (“NETR”). IFRS S2 CLIMATE RELATED DISCLOSURES (cont’d) 152
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