OVERVIEW PERFORMANCE SUSTAINABILITY FINANCIALS APPENDIX 101 ANNUAL REPORT 2024 Identified ESG Factors for Reporting 1 Customer Satisfaction 2 Health and Safety of Stakeholders 3 Business Ethics 4 Corporate Governance 5 Compliance with Laws and Regulations 6 Occupational Health and Safety 7 Energy, Greenhouse Gas (“GHG”) Emission and Alternative Energy Sources 8 Water Management Importance to External Stakeholders Importance to Internal Stakeholders High Low High Material Factors Industry-Relevant Factors 6 7 8 1 2 3 4 5 Figure 4: Perennial Holdings’ Materiality Matrix Key sustainability risks associated with these eight ESG factors have been incorporated into Perennial Holdings’ Enterprise Risk Management (“ERM”) Table 2: List of Key Risks Associated with ESG Factors ESG Factors Key Risks Customer Satisfaction • Medical and Healthcare Business Risk • Health, Security and Safety Risk Health and Safety of Stakeholders • Medical and Healthcare Business Risk • Health, Security and Safety Risk Business Ethics • Fraud and Corruption Risk Corporate Governance • Fraud and Corruption Risk • Compliance Risk Compliance with Laws and Regulations • Compliance Risk Occupational Health and Safety • Project Development Risk • Health, Security and Safety Risk Energy, GHG Emissions and Alternative Energy Sources • Project Development Risk • Health, Security and Safety Risk Water Management • Compliance Risk Framework. The Board reviews these risks at least annually to ensure that the Company’s evolving business strategies take them into account. A summary of the ESG factors, alongside their corresponding key risks, is presented in Table 2 below.
RkJQdWJsaXNoZXIy NTM2MDQ5