71 SUSTAINABILITY STATEMENT Integrated Annual Report 2025 SUSTAINABILITY STATEMENT ABOUT THIS REPORT BASIS OF PREPARATION JLG REIT Managers Sdn Bhd (“the Manager”) is pleased to present the Sustainability Statement (“SS2025”) of Al-`Aqar Healthcare REIT (“Al-`Aqar” or “the REIT”) for the financial period between 1 January and 31 December 2025 (“FY2025”). The SS2025 provides a comprehensive overview of Al- `Aqar’s sustainability initiatives, performance, and disclosures in accordance Paragraph 29, Part A of Bursa Malaysia MMLR and Practice Note 9. The REIT has applied the reporting principles of relevance, completeness, consistency and comparability as outlined in Bursa Malaysia’s Sustainability Reporting Guide (3rd Edition) and the National Sustainability Reporting Framework (“NSRF”). Reference has also been made to the following: Unless otherwise stated, the information presented within this SS2025 covers all assets under the management of Al- `Aqar. The scope of reporting is limited to areas where the REIT has direct operational control as an asset manager. Any sustainability-related policies, initiatives, or performance data that fall under the operational control of tenants are excluded from this SS2025. If needed, tenant-related information shall be included for illustrative purposes, but this shall be clearly identified as third-party disclosures. Where available, the SS2025 shall present three-year performance data in relation to Al-`Aqar’s value chain. This includes suppliers, business partners, contractors, vendors, and other service providers. For the purposes of this report, the term “local” refers to regions where the REIT operates. Reporting Boundary Clarification The REIT adopts an operational control approach in defining its reporting boundary. While the majority of environmental data is tenant-controlled, the REIT has progressively • International Financial Reporting Standards (“IFRS”) S1 and S2 • Sustainability Accounting Standards Board (“SASB”) • FTSE4Good Bursa Malaysia Index (“FTSE”) • Global Reporting Initiative (“GRI”) Standards • United Nations Sustainable Development Goals (“UN SDGs”) Roziah Abu Bakar Head of Corporate Services Email roziah.bakar@jlandgroup.com.my The REIT’s report can be accessed via: https://alaqar.com.my/investor.php expanded its data collection scope through tenant engagement initiatives. Any exclusions and limitations are disclosed within the relevant sections of this report. ASSURANCE AND DATA ACCURACY The Board of Directors (“Board”) and Senior Management have reviewed the disclosures to ensure that they fairly represent Al-`Aqar’s sustainability performance and initiatives during the reporting period. All data presented has been compiled through established internal processes, with verification conducted by the relevant departments and data owners. As an added level of validation, selected sustainability indicators have undergone limited independent assurance in accordance with ISAE 3000 (Revised). The scope of assurance covers key environmental and governance indicators, including GHG emissions (Scope 1 and Scope 2) and selected KPI disclosures. The assurance was conducted by an independent thirdparty assurance provider. The assurance statement, including scope, methodology and conclusions, is presented in the Assurance Statement section. Details of the assurance can be found in the Assurance Statement of this SS2025. DISTRIBUTION AND FEEDBACK Any inquiries, suggestions, and feedback on the SS2025 can be provided through the contacts provided below:
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