186 SECTION 07 AL-`AQAR HEALTHCARE REIT BOARD SUSTAINABILITY COMMITTEE REPORT KEY SUSTAINABILITY FOCUS AREAS FOR FY2026 For the forthcoming financial year, the BSC will continue to strengthen sustainability governance and implementation, with key areas of focus including: • ISSB (IFRS S1 and S2) Implementation Readiness – Enhancing processes, controls and data frameworks to support alignment with the ISSB sustainability and climate-related disclosure standards. • Climate Risk Assessment and Scenario Analysis – Advancing climate-related risk identification, scenario analysis and integration of climate risks into the ERM framework. • Energy Efficiency and Decarbonisation Initiatives (in collaboration with KPJ) – Overseeing and monitoring energy efficiency and decarbonisation initiatives led by KPJ, including chiller replacement and Solar PV projects, to support emissions reduction, operational efficiency and hospital infrastructure sustainability. • ESG Data Quality, Controls and Assurance – Strengthening ESG data governance, internal controls and validation processes, and assessing the use of internal or third-party assurance to enhance the reliability and credibility of sustainability reporting. CONCLUSION The BSC is satisfied that sustainability matters were appropriately identified, deliberated and addressed during the financial year and remains committed to supporting the Board in strengthening sustainability governance and longterm value creation for Al-`Aqar.
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