64 AL-SALĀM REIT IDENTIFYING OUR MATERIAL SUSTAINABILITY MATTERS ANNUAL REPORT 2023 DETAILING THE MATERIALITY ASSESSMENT PROCESS The materiality assessment acts as a strategic tool for identifying and prioritising our significant sustainability concerns, guiding our decision-making processes and enabling the development of impactful sustainability initiatives. We regularly assess our material sustainability issues to ensure that our direction aligns with the broader values and priorities of our community. PHASE 1: IDENTIFICATION PHASE 2: SURVEY Materiality Assessment Process 13 material sustainability matters were identified based on relevance to the REIT and our stakeholders. These considerations encompassed global trends and are streamlined according to Bursa Malaysia requirements in the current reporting period. Internal stakeholders completed an online Google survey form to rank the material matters in order of importance to the business and to stakeholders. PHASE 3: PRIORITISATION & GENERATION OF MATRIX PHASE 4: VALIDATION & APPROVAL The materiality matrix was presented to the Senior Management for validation and the Board of Directors for approval. The responses were collated and analysed to generate a materiality matrix. PHASE 2 PHASE 1 PHASE 3 PHASE 4
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