30 ENRA GROUP BERHAD ANNUAL REPORT 2024 Sustainability Report (Cont’d) • MATERIALITY MATRIX During FYE 2024, the Group's reassessment exercise effectively led to the revision and update of its materiality matrix, providing a more accurate reflection of the latest prioritisation assessment of ENRA’s material topics. Consequently, the exercise identified 23 material topics, out of which 11 were categorised as high priority, as presented in the materiality matrix below. More detailed information on these material topics can be found in the subsequent pages of this Report. 45% 45% 50% 55% 60% 65% 70% 75% 50% 55% 60% 65% 70% 75% Operation Management & Asset Utilisation Innovation & Technology Product & Services Responsibility Corporate Governance & Ethics Legal Compliance Risk Management Information Security & Personal Data Protection Employment Practices & Human Right Occupational Health & Safety Talent Development Economic Performance IMPORTANCE TO BUSINESS % IMPORTANCE TO STAKEHOLDERS % MATERIALITY MATRIX ENRA GROUP BERHAD According to the materiality matrix above, none of the Environment-related topics fall under the high priority category. However, as the Group is currently aligning its sustainability disclosure to the Task Force on Climate-Related Disclosures (“TCFD”) recommendations, particular emphasis will be placed on the following environmental topics. These topics are in addition to the 11 subjects selected as per the materiality matrix: • Greenhouse Gas (“GHG”) Emission & Climate Change; • Energy Management; • Water Management; and • Waste and Effluent. 1. Legal Compliance 5. Innovation & Technology 9. Information Security and Personal Data Protection 13. Energy Management 2. Corporate Governance & Ethics 6. Occupational Health & Safety 10. Talent Development 14. Water Management 3. Economic Performance 7. Risk Management 11. Product and Services Responsibility 15. Waste and Effluent 4. Employment Practices & Human Right 8. Operation Management & Asset utilisation 12. GHG Emission & Climate Change
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