65 SECTION 4 SUSTAINABILITY JOURNEY INTEGRATED ANNUAL REPORT 2025 SUSTAINABILITY JOURNEY ABOUT THIS REPORT Wasco Berhad and its subsidiaries (“Wasco” or the “Group”) recognise their responsibility to all stakeholders and are committed to transparent and regular reporting of their environmental, social, and governance (“ESG”) performance. This Sustainability Report (“SR”) presents material sustainability information and performance across Wasco’s business operations. This report covers the financial year from 1 January to 31 December 2025 and provides insight into how Wasco manages its material sustainability risks, issues, and opportunities, while creating economic, environmental, and social value. The SR is published annually as part of the Integrated Annual Report. This edition was published in April 2026, following the previous report released in April 2025. Policy documents referenced in this report are available on our website at www.wascoenergy.com. SUSTAINABILITY FRAMEWORK AND STANDARDS This SR has been prepared in accordance with the Main Market Listing Requirements of Bursa Malaysia Securities Berhad (“Bursa Securities”). To ensure alignment with global best practices, we have also referenced the following frameworks, standards, and guidelines: Global Reporting Initiative (“GRI”) Universal Standards 2021: The primary framework guiding our reporting process and the selection of material topics. United Nations (“UN”) Global Compact’s 10 Principles and UN Sustainable Development Goals (“SDGs”): Used to align our sustainability strategy and initiatives with global priorities. National Sustainability Reporting Framework (“NSRF”): Guides our alignment with the national sustainability agenda and supports our preparation for upcoming mandatory disclosures based on the IFRS Sustainability Disclosure Standards. IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information & IFRS S2 Climate-related Disclosures: We are proactively preparing to align with these standards, which together establish the new global baseline for sustainability reporting. IFRS S1 provides the core framework for reporting on all sustainability-related risks and opportunities, while IFRS S2 sets out the specific requirements for climate. Our adoption will be guided by the implementation timeline of the NSRF. FTSE4Good Bursa Malaysia Index: Referenced to ensure our ESG practices meet the expectations of investors and rating agencies. Greenhouse Gas (“GHG”) Protocol: Applied as the methodology for the calculation and disclosure of our GHG emissions.
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