Al-`Aqar Healthcare REIT Annual Report 2023

INSIGHTS INTO OUR MATERIALITY ASSESSMENT Keen understanding of the sustainability risks significant to DRMSB and our stakeholders is essential for accurately prioritising material topics. Therefore, we conducted a reassessment of material sustainability aspects through a four-step process this year as described below. We enhanced our focus by including an additional material matter, Data Privacy and Cybersecurity. This expansion aligns with the requirements in Bursa Malaysia’s Main Market Listing Rules, ensuring that we remain aligned with the current sustainability landscape. 01 Corporate Governance and AntiCorruption 03 Regulatory Compliance and Risk Management 06 Data Privacy and Cybersecurity 04 Tenat Satisfaction 05 Occupational Health and Safety 07 Labour Practices and Standards 09 Diversity and Inclusion 10 Community Enrichment 08 Energy, Emissions and Climate Resilience 12 Waste Management 13 Water Consumption 02 Economic Performance 11 Supply Chain Management We identified 13 material sustainability matters pertinent to both the Group and our stakeholders. These material matters align with the guidelines set by Bursa Malaysia’s REITspecific material matters and industry best practices. We collaborated with internal stakeholders to assess and prioritise the identified sustainability matters through the use of a survey form. The materiality matrix underwent validation by the Senior Management and received approval from the Board of Directors. Validation and Approval Prioritisation and Generation of Matrix Identification Ranking The responses gathered from the survey form were analysed to generate a materiality matrix, demonstrating the importance of each identified sustainability matter for both the business and stakeholders. MATERIAL SUSTAINABILITY MATTERS The top five material matters most crucial to the Fund are Corporate Governance and Business Ethics, Economic Performance, Regulatory Compliance and Risk Management, Tenant Satisfaction and Data Privacy and Cybersecurity. Medium High Very High Influence on Business Importance to Stakeholder Medium High Very High 1 10 6 11 7 12 8 13 9 2 4 3 5 ROBUST CORPORATE GOVERNANCE SUSTAINABLE TRUST FUND ENVIRONMENTAL STEWARDSHIP STRONG SOCIAL RELATIONSHIPS 51 SUSTAINABILLITY STATEMENTS 1 2 4 5 6 AL-`AQAR HEALTHCARE REIT ANNUAL REPORT 2023

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