Rex International Holding Limited - Annual Report 2025

Greater financial effects to the company Larger impact on stakeholder Resilience for Climate Change People and Workplace Practices Creating Inclusive Communities Prioritising Health and Safety Upholding Governance and Ethics Protecting our Environment Financial Materiality Impact Materiality Materiality Matrix In FY2025, we refined the previously identified 22 material topics into six consolidated topics to improve clarity of disclosures. Each of the six material themes continues to encompass the relevant underlying GRI material topics previously identified. Accordingly, the scope of material ESG matters assessed and reported by the Group remains unchanged, and all relevant GRI disclosures continue to be addressed within this SR. In line with the SGX guidelines on sustainability reporting and GRI Standards, the Group conducted a formal materiality assessment in 2025, by way of a structured survey distributed to key stakeholders, including senior management, investors, auditors, consultants and employees. Respondents were required to evaluate and rank the significance of various ESG topics based on financial and impact materiality. The assessment was distributed to around 190 stakeholders, and the responses received have been consolidated and are presented in the graph below. From the assessment, the top three topics identified are Prioritising Health and Safety, Upholding Governance and Ethics, as well as People and Workplace Practices. Rex International Holding Limited 69

RkJQdWJsaXNoZXIy NTM2MDQ5