4 SECTION 01 AL-`AQAR HEALTHCARE REIT ABOUT THIS REPORT REPORTING SCOPE AND BOUNDARY The disclosures in this IAR2025 cover Al-`Aqar’s operations across the healthcare sector, including hospital, wellness centre, colleges, and aged care facilities. All data and disclosures presented are derived from operations under the REIT’s direct control, ensuring consistency with its financial statements, sustainability statements, and audited accounts. This includes assets directly managed and operated by the REIT, including common areas in leased facilities. Al-`Aqar extends this operational boundary for greenhouse gas (“GHG”) reporting in strict alignment with the Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (2004). This methodology allows us to categorise emissions as follows: LIMITATIONS AND EXCLUSIONS While Al-`Aqar has enhanced the transparency and the comprehensiveness of its disclosures, the REIT acknowledges that certain data gaps remain. Recognising the importance of these metrics to the REIT’s stakeholders, Al-`Aqar is committed to the continuous refinement of its data collection processes and future disclosures. As part of this commitment, Al-`Aqar conducts rigorous internal reviews and audits to safeguard the accuracy and credibility of all disclosed data. Al-`Aqar approaches reporting through the lens of proportionality. In determining the scope of its disclosures, the REIT evaluates data based on its applicability, relevance, and accessibility at the time of reporting. Focusing on cost-effective and accessible data ensures a sustainable reporting trajectory that will continue to expand in depth and detail in the future. AUDIT AND ASSURANCE The IAR2025 has been audited for all disclosed financial statements and accounts. Selected material non-financial disclosures, particularly those relating to sustainability performance, have also been subject to independent assurance to enhance credibility and data accuracy. Internal review and data validation has been conducted by the relevant data owners, information holders, and the REIT’s Senior Management. As a healthcare REIT, Al-`Aqar operates under a master lease structure, which precludes it from maintaining operational control over its assets. Therefore, most operational data disclosures related to GHG emissions are categorised under Scope 3 emissions. The assessment of the REIT’s sustainability risks extends to entities within the value chain. This includes JLG REIT Managers Sdn Bhd (the “Manager”), tenants, property managers, and third-party vendors, ensuring a comprehensive view of Al-`Aqar’s environmental and social impact. Assets owned and managed by the REIT 100% of operational data and disclosures investment properties under the REIT fund Assets leased by the REIT 100% of operational data and disclosures from leased spaces, including administrative spaces the REIT Manager requires to function Entities and assets in the reporting entity Information considered and included the reporting boundary
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