Integrated Annual Report 2024

Sustainability Statement Sustainability Statement MATERIALITY ASSESSMENT QL conducts full materiality assessment once every three years and review our material matters annually to ensure that our sustainability matters remain relevant and up to date with local and global trends. In FY2024, QL conducted a double materiality assessment to update our previous materiality matrix that was established in FY2021 to better reflect the latest prioritisation of our material topics. The assessment evaluated the significance of ESG factors in QL’s value creation and the impacts of QL’s business operations throughout its entire value chain on both people and the environment. The materiality matrix presented below is a restatement of QL’s matrix from FY2021. QL Materiality Matrix We have streamlined our previous 17 material matters into 15. To align with emerging ESG issues and evolving stakeholder expectations, we have consolidated and renamed several material matters. Major updates are as follows: • Climate Change - Merged “Climate Change & Emissions” and “Energy Management”. • Pollution and Resources - Expanded “Waste & Effluents Management” to include resources management. • Supply Chain (Environment) - Split out from “Supply Chain Management” to provide focus on environmental impacts including sustainable agriculture practices. • Supply Chain (Social) - Split out from “Supply Chain Management” to provide focus on social impacts. • Customer Responsibility - New material matter introduced to provide wider coverage for responsible marketing and advertising. • Risk Management - New material matter introduced to emphasis on robust risk management. • Innovation and Technology - New material matter introduced to reflect its trend as an emerging risk and increasing significance to our stakeholders. • Anti-Corruption - Renamed from “Upholding Business Integrity” to expand coverage on anti-corruption. Our materiality matrix reveals that 13 material matters are rated as high importance to value creation and high impact materiality to environment and social. Three material matters, namely Anti-Corruption, Customer Responsibility, and Occupational Safety and Health (OSH) are the top three most important and most impactful. While Community Contributions and Biodiversity may have shifted to a lower quadrant, we acknowledge our impacts on local communities and biological resources. Hence, we remain committed to incorporating disclosures pertaining to these matters wherever applicable, considering the relevancy to our stakeholders. The in-depth assessment concluded a series of material matters that will be the focus of our sustainability efforts and disclosures. It served as the foundation for crafting our ESG plans and establishing a set of targets for our key material topics commencing from 2024. IDENTIFICATION VALIDATION INTEGRATION • QL determined a list of material sustainability matters that are significant to QL’s business operations and influence stakeholders’ decisions by benchmarking against Bursa Malaysia’s common sustainability matters, FTSE4Good index guidelines, S&P and MSCI ratings, as well as industry peer reviews. • We also identified key stakeholder groups to ensure that their concerns and perspectives are taken into consideration when establishing the selected sustainability matters. • The survey saw strong participation from key stakeholders such as the Board of Directors, senior management, suppliers, and customers that provided validity of the survey results. • The results of the survey and materiality matrix were reviewed and validated by SSC through discussions. The matrix was then presented to and approved by the Board of Directors. • Over 2,800 QL’s internal and external stakeholders were engaged in an online survey to prioritise the material sustainability matters by ranking and rating the matters from their perspectives. • Varying weightage scores were assigned to response from different stakeholder groups to reflect their relative importance and influence. • The survey results were used to generate a materiality matrix. • Key material matters have been integrated into QL’s business strategies, management decisions and daily operations. PRIORITISATION High High Low Low Importance to Value Creation Extent of Environmental and Social Impacts Community Contributions Supply Chain (Social) Supply Chain (Environment) Risk Management Talent Management Anti-Corruption Customer Responsibility Occupational Safety and Health Labour Standards Corporate Governance Water Security Climate Change Pollution and Resources Innovation and Technology Biodiversity Environmental Social Governance QL RESOURCES BERHAD INTEGRATED ANNUAL REPORT 2024 36 37 SUSTAINABILITY STATEMENT 5 SEC.

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