This Sustainability Statement reflects the efforts and performance of Tropicana Corporation Berhad and its subsidiaries (collectively, “Tropicana”, the “Group”, “we”, “us” or “our”) in managing its key sustainability risks and opportunities. It outlines how sustainability considerations are integrated into the Group’s strategy, governance and decision-making processes, taking into account the nature and scale of the Group’s operations. Where relevant, we also present data from previous years to track progress and provide additional context. REPORTING FRAMEWORK This Sustainability Report has been prepared in accordance with the sustainability reporting requirements under the Bursa Malaysia Securities Berhad Main Market Listing Requirements, which require listed issuers to disclose material sustainability matters and their management approach and performance. In addition, the Group’s disclosures draw on the principles of the IFRS Sustainability Disclosure Standards. These standards have been applied on a proportionate and best-effort basis, having regard to the Group’s stage of sustainability reporting maturity, the nature and scale of its business activities, and data availability. Where relevant, transitional reliefs and proportionality considerations have been applied in line with the intent of the IFRS Sustainability Disclosure Standards. In the previous financial year, the Group presented a separate Climate Change Statement aligned with the recommendations of the Task Force on Climate-related Financial Disclosures (“TCFD”). In the current year, climate-related disclosures have been integrated into this Sustainability Statement to improve the overall flow and reflect the linkages between climate-related risks and opportunities and other sustainability matters. This integration provides a more holistic view of sustainability-related risks and opportunities across the Group’s operations and reflects the consolidation of TCFD into the IFRS Sustainability Disclosure Standards, particularly IFRS S2 Climate-related Disclosures. The Group has also considered the Global Reporting Initiative (“GRI”) Standards and the Sustainability Accounting Standards Board (“SASB”) Standards to support the identification of material sustainability topics and the preparation of relevant management approach and performance disclosures, where applicable and appropriate to the Group’s operations. This Sustainability Statement should be read together with other disclosures in this Annual Report, including the Management Discussion and Analysis, the Statement on Risk Management and Internal Control, and the Corporate Governance Overview Statement. Collectively, these sections provide complementary information on the Group’s strategy, governance, risk management and performance, and support the Group’s sustainability-related disclosures. REPORTING SCOPE, PERIOD & TIME HORIZONS This Sustainability Statement covers Tropicana Corporation Berhad and its subsidiaries and should be read in conjunction with the Group’s consolidated financial statements prepared in accordance with the applicable financial reporting framework. It covers the financial year ended 31 December 2025 (“FY2025”), which is aligned with the reporting period of the Group’s financial statements. The sustainability-related disclosures cover the same reporting entity as the consolidated financial statements. These assessments are based on the Group’s current level of understanding, operational experience, and available information. ABOUT THIS SUSTAINABILITY STATEMENT 95
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