IFRS S1 CONTENT MAPPING This index maps the statement to IFRS S1 paragraph and sub-paragraph codes (for example, S1.27.a.i is IFRS S1 paragraph 27(a)(i)). It lists only requirements that are disclosed or partly disclosed in FY2026. Destini’s first mandatory reporting period under IFRS S1 and IFRS S2 is FY2027; the index shows our readiness and is not a statement of compliance with IFRS Sustainability Disclosure Standards. IFRS paragraph code Related section S1.20; S1.22 Scope and reporting period S1.64; S1.66.a; S1.66.c Reporting references S1.21.a; S1.21.b.i From exposure to financial effects; Implications for the business model S1.25.a; S1.25.b; S1.25.c; S1.25.d Whole statement S1.27.a; S1.27.a.i Our governance policy framework (Board Charter; Committee terms of reference) S1.27.a.ii Our governance policy framework (Directors’ Fit and Proper Policy) S1.27.a.iv Board leadership and effective oversight S1.27.b.i; S1.27.b.ii Sustainability governance structure; Risk management and internal controls S1.30.a Stakeholders and sustainability priorities; Main material topics and priority measures S1.32.a; S1.32.b Engineering capability across our businesses; Environmental and Social supply chain S1.33.a Our approach to sustainability; Engineering for changing customer needs S1.34.a; S1.34.b; S1.35.a; S1.35.b; S1.35.c; S1.35.d From exposure to financial effects; Implications for the business model S1.38.a; S1.38.b; S1.40.a; S1.40.b; S1.40.c From exposure to financial effects S1.29.e; S1.41 Climate resilience across our businesses; Testing earlier and later transition S1.43.a; S1.43.b; S1.44.a.i; S1.44.a.iii; S1.44.a.iv; S1.44.a.v; S1.44.c Risk management and internal controls S1.44.a.ii Climate resilience across our businesses S1.45; S1.46.a; S1.46.b.i; S1.46.b.ii FY2026 sustainability highlights; topic data tables S1.49; S1.50.a; S1.50.b; S1.50.c; S1.50.d Reporting basis; data notes under each table S1.51.a; S1.51.b; S1.51.f Labour standards; Safety; Integrity S1.53 All data tables S1.68 Operating business credentials S1.70; S1.B50; S1.B52 All data tables; Emissions across reporting periods S1.74; S1.75.a; S1.75.c Stakeholders and sustainability priorities S1.77; S1.78.a; S1.78.b.i; S1.78.b.ii; S1.81.b Electricity across locations; Pollution and resource management SUSTAINABILITY STATEMENT GOVERNANCE SUSTAINABILITY DESTINI BERHAD 78 ANNUAL REPORT 2026
RkJQdWJsaXNoZXIy NDgzMzc=