MATERIALITY ASSESSMENT In our commitment to continuously monitor ESG factors, we engaged an external consultant to facilitate a materiality assessment workshop in FY2025. The following steps were taken to present the relevant material topics in this Report: Identify factors by comparing our business to industry standards and assessing risks, opportunities, and stakeholder needs. Identify Rate Assess the relevance of each potential factor to the entities within the Group. Prioritise the most critical factors using a framework that evaluates their significance across the Group. Prioritise Validate Annually review and validate selected material factors to ensure ongoing relevance, and present them to the Board for approval. 68 Annual Report 2025
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