AL-SALAM REIT ANNUAL REPORT 2022

92 AL-SALAM REIT MATERIAL SUSTAINABILITY MATTERS GRI 102-47 Materiality Assessment To better reflect the prioritisation of ESG risks and opportunities within its operations, the REIT conducted a comprehensive evaluation and reassessment of its material sustainability matters in FY2021. The newly established Sustainability Framework and the ongoing COVID-19 epidemic served as the basis for this activity. We are maintaining the material matters, as they are still applicable and remain in accordance with Bursa Malaysia’s REIT-specific material matters while we manage the endemic phase of COVID-19. Listed below are the 15 material matters identified during the assessment: FY2022 Material Sustainability Matters Robust Corporate Governance Corporate Governance and Business Ethics Regulatory Compliance Risk Management Sustainable Trust Fund Financial Performance Indirect Economic Impacts Procurement and Supply Chain Management Environmental Stewardship Climate Change Waste and Effluent Management Water Management Strong Social Relationships Diversity and Inclusion Human Rights and Labour Standards Tenant and Customer Satisfaction Occupational Health and Safety Community Engagement Human Capital Development SUSTAINABILITY STATEMENT

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