77 SUSTAINABILITY STATEMENT Integrated Annual Report 2025 SUSTAINABILITY STATEMENT MATERIALITY ASSESSMENT (CONT’D) MATERIAL MATTER ALIGNMENT The REIT mapped all identified material matters with its stakeholders, ensuring all identified concerns are aligned and relevant to the REIT’s stakeholders and global sustainability targets outlined by the UN SDGs. Robust Corporate Governance Corporate Governance and Anti-Corruption Embracing the values, principles, standards, and norms that are critical for keeping the business sustainable and preventing corruption, bribery, and any unethical behaviour Material Matter Relevant Stakeholders 01 Data Privacy and Cybersecurity Protecting the data privacy and cybersecurity of customers’ personal and financial data, while taking an active approach to risk mitigation, positioning the REIT as a trustworthy entity in digital transactions and communications Material Matter Relevant Stakeholders 05 Regulatory Compliance and Risk Management Ensuring long-term sustainable growth through the effective management of operational, financial, and compliance risks, while complying with the relevant laws, regulations, guidelines, and specifications that relate to Al-`Aqar’s business activities Material Matter Relevant Stakeholders 03 Economic Performance Effectively managing broader economic impacts of infrastructure investments and associated services, alongside enhancing financial performance, to ensure the beneficial value creation to the stakeholders Material Matter Relevant Stakeholders 02 Supply Chain Management Ensuring suppliers’ products and services fulfil the Manager’s requirements and standards while optimising supply chain activities to provide the best value for customers and tenants Material Matter Relevant Stakeholders 11 Sustainability Trust Fund
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