47 INTEGRATED ANNUAL REPORT 2024 Overview of Wasco Berhad Key Messages Value Creation Commitment to Governance Sustainability Journey Financial Statements Other Information SUSTAINABILITY REPORT REPORTING PRINCIPLES This report presents the sustainability performance of Wasco’s strategic businesses. In determining its content, the following GRI Standards Reporting Principles have been applied to ensure clarity, relevance, and highquality disclosure. • Accuracy: Reporting information that is correct and sufficiently detailed to allow an assessment of the organisation’s impacts • Balance: Reporting information in an unbiased way to provide a fair representation of the organisation’s negative and positive impacts • Clarity: Presenting information in a way that is accessible and easy to understand • Comparability: Selecting, compiling, and reporting information consistently to enable analysis of the organisation’s impacts over time and in comparison to other organisations • Completeness: Providing sufficient information to support a comprehensive assessment of the organisation’s impacts during the reporting period • Sustainability Context: Reporting information about its impacts in the wider context of sustainable development • Timeliness: Disclosing information on a regular schedule and ensuring its availability in time for decision-making • Verifiability: Gathering, recording, compiling, and analysing information in such a manner that allows for the information to be examined and its quality verified Wasco developed the content according to defined material topics following a review of the overall sustainability risks and opportunities determined by macroeconomic analysis, sustainability trends, and Senior Management input. Stakeholders’ views, concerns, and expectations also shaped the materiality assessment. This assessment helped the Board realign Wasco’s sustainability strategy while ensuring the transparent coverage of critical topics. FORWARD-LOOKING STATEMENTS Certain statements in this SR may constitute forwardlooking statements concerning our financial and non-financial position, future priorities, strategies, and growth opportunities. They are formed based on reasonable assumptions and are not intended to guarantee future results. Actual results could differ materially from those expressed or implied due to various events, risks, uncertainties, and other factors. SUSTAINABILITY DATA AND DISCLOSURE Wasco’s management and dedicated internal teams reviewed the completeness and accuracy of the data and information presented. The senior leadership team provided oversight throughout the preparation, compilation, and drafting of this statement, complementing the efforts of internal resources and data collection processes to ensure accuracy and reliability. STATEMENT OF ASSURANCE External independent limited assurance was conducted for the following indicators: • Renewable Energy Reliance • Lost Time Incident (“LTI”) • Total Man-hours For more information on the subject matter and scope of assurance, please refer to the Statement of Assurance on pages 106 to 110. To strengthen the credibility of this SR, selected sections have undergone internal review by Wasco’s internal auditors and received approval from Wasco’s Audit Committee. Group Internal Audit provided independent limited assurance for the following indicators: • Energy Management • Emissions • Water Management For more information on the subject matter and scope of assurance, please refer to the Statement of Assurance on pages 106 to 110. SUSTAINABILITY REPORT FEEDBACK Feedback from our stakeholders is vital for us to continually improve our reporting and sustainability practices. We welcome any comments or suggestions regarding this Report or our overall sustainability performance. Please address all feedback to Group Sustainability at sustainability@wascoenergy.com.
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