77 MATERIAL SUSTAINABILITY PRIORITIES Derive the long list of ESG issues and identify the material ones based on established sustainability standards such as SASB, GRI and UN SDGs Reference material issues disclosed by peers related to DNeX’s three business segments to validate and identify other relevant ESG issues Further identify relevant material issues for DNeX to address based on national sustainability commitments of Malaysia Engage internal stakeholders to conduct a prioritisation exercise on the shortlist of relevant material issues for DNeX to focus efforts on Compile and arrive at the prioritised list of material issue for DNeX at the Group level – this form the foundation of DNeX’s sustainability framework, and will inform DNeX’s sustainability themes Identify and map ESG issues to global materiality frameworks Map ESG issues to industry peers Map ESG issues to national commitments Prioritise shortlist of relevant material issues Arrive at the list of prioritised material issues 1 2 3 4 5 MATERIALITY ANALYSIS A Sustainability Materiality Assessment was conducted to validate and refine the Group’s material sustainability priorities. While a new stakeholder survey was not undertaken in FY2025, a reassessment was deemed necessary to ensure that the Group’s MMs remain relevant considering evolving business activities, operating conditions and stakeholder expectations. The reassessment involved drawing inputs from a broad cross section of the organisation and its key stakeholder interfaces, alongside a review of changes in strategic priorities, regulatory developments and industry trends. This approach enabled the Group to maintain a current and comprehensive view of sustainability related impacts, risks and opportunities, and to ensure continued alignment between MMs, business strategy and longterm value creation. The Sustainability MMs represent the topics that are most significant to DNeX and its stakeholders. These matters reflect areas where the Group has, or may have, material impacts on the economy, environment and people, and where sustainability related risks and opportunities may influence the Group’s performance, resilience and long-term viability. An initial list of 16 ESG topics was identified with reference to three globally recognised sustainability frameworks. Following further prioritisation and validation, this list was refined to 14 MMs, which form the basis of the Group’s sustainability management, reporting and disclosure. Our baseline Sustainability MMs were identified in FY2022 following the Group’s first formal materiality assessment, undertaken as part of our transition towards integrated reporting. The assessment was designed to identify and prioritise sustainability topics with the most significant impacts on the Group’s long-term value creation, as well as those considered most relevant by key stakeholders. The process involved structured engagement taking into account the needs of and impact on stakeholders. This was complemented by benchmarking against industry peers, regulatory expectations and national sustainability priorities. Insights from these inputs were consolidated and evaluated using a structured methodology to ensure that MMs reflected both business relevance and stakeholder expectations. The structured five step materiality assessment process applied by the Group is illustrated below: OPERATIONAL REVIEW SUSTAINABILITY STATEMENT GOVERNANCE FINANCIAL STATEMENTS SHAREHOLDERS’ INFORMATION INTELLIGENCE POWERING
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