ISSB Standards

1. Provide an introduction and overview of ISSB Standards 2. Determine the applicability of reporting using PwC’s 4-step approach to sustainability reporting Interpret Malaysia's National Reporting Sustainability Framework ('NSRF') and Bursa Malaysia’s Main Market listing requirements for sustainability reporting 3. Identify and apply transition reliefs 4. Establish reporting boundaries under IFRS S1 and S2 5. Explain the value chain and operational boundaries in the context of sustainability reporting 6. Conduct a materiality assessment 7. Prepare required disclosures, covering core content disclosure requirements and connectivity under IFRS S1 and S2

1. Introduction and overview 2. Determine the applicability of reporting - PwC’s 4-step approach to sustainability reporting, - Malaysia's National Reporting Sustainability Framework ('NSRF') and Bursa Malaysia’s Main Market listing requirements - Transition reliefs 3. Establish the boundaries for sustainability reporting - Overview of reporting boundaries under IFRS S1 and S2 - Understanding the concept of value chain and operational boundaries 4. Conduct a materiality assessment - Step 1: Identify sustainabilityrelated risks and opportunities - Step 2: Identify material information — determine which disclosures to provide in relation to the SROs 5. Prepare required disclosures - Core content disclosure requirements and connectivity of disclosures under IFRS S1 and S2 - Seven cross-industry metrics and climate-related disclosures as required under IFRS S2