Al-`Aqar Healthcare REIT Annual Report 2025

83 SUSTAINABILITY STATEMENT Integrated Annual Report 2025 SUSTAINABILITY STATEMENT SUSTAINABILITY STRATEGY (CONT’D) SUSTAINABILITY MILESTONES • Published the inaugural Sustainability Statement in compliance with Bursa Malaysia MMLR. • Established a Sustainability Governance Structure comprising the Board of Directors and Sustainability Steering Committee. • Conducted the first materiality assessment, identifying 20 material matters. FY2017 • Enhanced climate-related disclosures by evaluating risks and opportunities over short-, medium- and long-term. • Improved the ESG strategy by incorporating Key Performance Indicators (“KPIs”). • Updated KPIs based on the REIT’s latest ESG performance, with timeframes (short-, medium-, or long-term) allocated for each. FY2024 • Adopted five UN Sustainable Development Goals (UN SDGs) and aligned them with the REIT’s ESG initiatives. • Updated the Sustainability Governance Structure to include the Enterprise Risk Management Committee (“ERMC”) and Property Managers. • Reviewed and consolidated material matters to 15, ensuring alignment with the business strategy. • Began reporting on climate-related disclosures, including energy consumption and Scope 1 and Scope 2 emissions. FY2021FY2022 • Disclosed initiatives and performance under three sustainability pillars: Governance, People, and Partner. • Developed a Sustainability Strategy covering Corporate Governance, Economic, and Social aspects. • Conducted a materiality reassessment; identified 7 stakeholder groups and carried out a stakeholder engagement exercise. FY2018FY2019 • Revised the REIT’s sustainability strategy into 4 key pillars: Governance, Environment, Economic, and Social. • Updated the Sustainability Governance Structure to include the Board Audit and Risk Committee (“BARC”) and the Manager. • Commenced reporting on climate-related disclosures by adopting the Task Force on Climate-related Financial Disclosures Recommendations. • Updated the Sustainability Governance Structure to reflect the formation of the Board Sustainability Committee (“BSC”) and Sustainability Management Committee (“SMC”). • Conducted a materiality reassessment for FY2023, consolidating material matters to 13 and aligning them with Bursa Malaysia’s sustainability disclosure requirements. FY2020 FY2023 • Commenced phased alignment with IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2). • Began referencing selected relevant SASB metrics to enhance industry-specific sustainability disclosures. • Continued to comply with Bursa Malaysia Sustainability Reporting Requirements. • Strengthened ESG data governance frameworks and internal review processes. FY2025

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