3. Transportation of materials to site (Category 4: Upstream Transportation and Distribution) is currently excluded due to data limitations, particularly the lack of consistent logistics and supplier transport data. 4. Scope 3 – Category 3 represents upstream emissions associated with fuel and electricity consumption not included in Scope 1 and Scope 2 and is calculated using relevant upstream emission factors. 5. Waste-related emissions are estimated based on waste quantities and disposal methods using recognised emission factors. Where detailed waste composition data is not available, assumptions are applied based on typical construction waste profiles. 6. Emissions from business travel and employee commuting are estimated based on available activity data (including travel records and internal surveys), applying DEFRA (UK) emission factors. Where detailed travel data is incomplete, reasonable assumptions are applied (e.g. travel distance, vehicle type, and mode of transport). 7. Scope 3 – Category 13 (Downstream Leased Assets) includes energy consumption in tenant-occupied spaces where energy procurement is managed by the Group. Energy directly procured and controlled by tenants is excluded, as such data is not accessible. Emissions Management Targets We manage emissions with a focus on improving carbon intensity across our operations, recognising the development-driven nature of our business. As an interim target, we aim to reduce Scope 1 and Scope 2 carbon intensity by 20% by 2030 from the FY2024 baseline. In FY2025, carbon intensity improved by 12% compared to FY2024. This was driven by a combination of lower refrigerant-related emissions during the year, ongoing energy optimisation efforts, including the replacement of lighting with LED fixtures at the Group’s golf clubhouse, and a reduction in the national grid emission factor. We will continue to focus on practical measures to manage energy use and emissions across our assets, taking into account operational requirements and cost considerations. Performance Indicator Unit FY2025 FY2024 Change (%) Target Scope 1 & 2 carbon intensity tCO2e / RM mil 5.77 6.52 -12% Reduce by 20% by 2030 from FY2024 baseline. Current year-on-year performance remains on track 1. FY2025 carbon intensity is calculated as total Scope 1 and Scope 2 emissions of 8,658 tCO2e divided by Group revenue of RM1,501 million. 2. FY2024 carbon intensity is calculated as total Scope 1 and Scope 2 emissions of 9,180 tCO2e divided by Group revenue of RM1,408 million. 177
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