This Statement is issued, on behalf of Client, by SGS Malaysia Sdn. Bhd. ("SGS"). A full copy of this statement may be consulted at SGS. This Statement does not relieve Client from compliance with any regulations that applied to it. Stipulations to the contrary are not binding on SGS and therefore SGS shall have no responsibility vis-à-vis parties other than its Client. This Statement is not valid without the full verification scope, criteria and conclusion available on the Statement. Page 2 of 3 Statement No. MY26/00000226, ASSURANCE STATEMENT Tropicana Corporation Berhad SELECTED SUSTAINABILITY INFORMATION (“SUBJECT MATTER”) INCLUDED IN SCOPE # Metrics 1. Energy consumption within the organisation 2. Greenhouse gas emissions (Scope 1 and Scope 2 only) 3. Total water consumption in operational area 4. Lost Time Incident Rate METHODOLOGY The assurance performed comprised including but not limited to: • Desk study to identify material issues in relation to the organisation, its sector, location and operations, and stakeholders; • Assess whether qualitative and quantitative disclosures, initiatives, and claims are accurate, consistent, and supported by appropriate evidence; • Planning of site visits and preparation of bespoke checklists for evaluation of data collection processes and accuracy of reported information; • Interviews carries out at Tropicana Gardens Office Tower (TGOT) and sampled site – Tropicana Golf Course and Resort (TGCR) to complete the evaluation of data collection processes, internal controls and accuracy of reported information and data, including: o Interviews with relevant personnel; o Document and record inspection; and o Confirmation of information sources. The procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement Consequently, the level of assurance obtained limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. LIMITATIONS AND MITIGATION Financial data drawn directly from independently audited financial accounts has not been checked back to source as part of this assurance process. ASSURANCE OPINION On the basis of the methodology described and the assurance work performed, nothing has come to our attention that causes us to believe that the Subject Matter included in the scope of assurance is not fairly stated and has not been prepared, in all material respects, in accordance with the reporting criteria. We believe that the organisation has chosen an appropriate level of assurance for this stage in their reporting. AR 2025 | SUSTAINABILITY 182
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