Wasco Berhad Integrated Annual Report 2025

81 SECTION 4 SUSTAINABILITY JOURNEY INTEGRATED ANNUAL REPORT 2025 Health and Safety 1 Safeguarding physical and mental well-being across our workforce and value chain. Impact Materiality Negative Impact Positive Impact Actual or Potential Value Chain Step Page No. Health and safety risks are inherent in our operations, ranging from accidents involving lifting and transporting heavy equipment, to the exposure to chemicals and prolonged noise. Failure to uphold robust workplace health and safety practices could result in significant harm to the physical and mental well-being of employees, contractors, and service providers. Maintaining strong workplace health and safety practices through fostering a culture of safety supports the physical and mental well-being of employees, contractors, and service providers, contributing to a healthy, inclusive, and resilient workforce. Upstream Own Operations Downstream 115 to 117 Financial Materiality Risk Opportunity Timeframe Value Chain Step Page No. Accidents and injuries arising from inadequate health and safety management could lead to operational downtime, reputational harm, and potential associated costs, including medical treatment, compensation, and regulatory fines. Severe incidents involving lifting and welding activities could lead to significant disruptions to operations. Proactive management of health and safety risks as well as onsite inspections, supported by digital tools such as our CARE Card initiative, enables us to identify emerging safety issues early and generate actionable insights for prevention. This supports our aim to reduce incidents and liabilities, maintain uninterrupted operations, and strengthen stakeholder confidence. Short-term to Mediumterm Upstream Own Operations Downstream 115 to 117 Actual Potential RESULTS OF THE DOUBLE MATERIALITY ASSESSMENT The following tables present the seven key material matters, together with the sustainability-related impacts, risks, and opportunities most relevant to our business. Additional information on each material matter can be found in the corresponding chapters of this Sustainability Report. SUSTAINABILITY JOURNEY

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