IFRS S2 CONTENT MAPPING This index maps the statement to IFRS S2 paragraph and sub-paragraph codes (for example, S2.29.a.v is IFRS S2 paragraph 29(a)(v)), reflecting IFRS S2 as amended in December 2025. It lists only requirements that are disclosed or partly disclosed in FY2026. IFRS paragraph code Related section S2.6.a; S2.6.a.i; S2.6.a.iv Our governance policy framework; Board leadership and effective oversight S2.6.a.ii Directors’ Fit and Proper Policy S2.6.b.i; S2.6.b.ii Sustainability governance structure; Risk management and internal controls S2.10.a; S2.10.b Climate and the business model; NDCs and transition pressures; Physical risk and delivery continuity S2.13.a; S2.13.b Physical risk and delivery continuity; NDCs and transition pressures S2.14.a.i; S2.14.a.ii; S2.14.a.iii Engineering for changing customer needs; Energy and resource priorities S2.15.a; S2.15.b; S2.16.a; S2.16.b; S2.16.c; S2.16.d From exposure to financial effects; Implications for the business model S2.19.a; S2.19.b; S2.21.a; S2.21.b; S2.21.c From exposure to financial effects S2.22.a.i; S2.22.a.ii Implications for the business model; Testing earlier and later transition S2.22.b.i.1; S2.22.b.i.2; S2.22.b.i.3; S2.22.b.i.4 Scenario comparisons for Malaysia; Climate resilience across our businesses S2.22.b.i.5; S2.22.b.i.6; S2.22.b.i.7 Scenario comparisons for Malaysia S2.22.b.ii.1; S2.22.b.ii.2; S2.22.b.ii.3; S2.22.b.ii.4; S2.22.b.ii.5 Scenario comparisons for Malaysia; NDCs and transition pressures S2.22.b.iii Climate resilience across our businesses S2.25.a.i; S2.25.a.iii; S2.25.a.iv; S2.25.a.v; S2.25.c Risk management and internal controls S2.25.a.ii Climate resilience across our businesses S2.29.a.i.1; S2.29.a.i.2 Emissions values and scope mix S2.29.a.i.3; S2.29.a.vi.1 Our reported emissions profile; Emissions values and scope mix S2.29.a.ii; S2.29.a.iii.1; S2.29.a.iii.2; S2.29.a.iii.3 Reporting basis; notes to the emissions table S2.29.a.iv.1 Electricity across locations S2.29.a.v Reporting basis GOVERNANCE SUSTAINABILITY DESTINI BERHAD 79 ANNUAL REPORT 2026
RkJQdWJsaXNoZXIy NDgzMzc=