On 15 July 2026, Eastern Steel Sdn. Bhd. officially released its second Environmental, Social and Governance (ESG) Report, covering the 2025 reporting year.

This Report is prepared in accordance with the principles of objectivity, consistency, transparency and completeness, it covers Eastern Steel's environmental, social and governance (ESG) performance and key activities for the period from 1 January 2025 to 31 December 2025, with certain information extending beyond the reporting period where relevant. The Report has been prepared based on Eastern Steel's official records and statistical data, for which Eastern Steel assumes responsibility for their authenticity, accuracy and completeness. It has been prepared with reference to the Global Reporting Initiative (GRI) Standards, the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards S1 and S2 issued by the International Sustainability Standards Board (ISSB), relevant industry standards published by the Sustainability Accounting Standards Board (SASB), and the United Nations Sustainable Development Goals (SDGs). The Report also takes into consideration internationally recognised frameworks, including the International Finance Corporation (IFC) Performance Standard 2: Labour and Working Conditions, IFC Performance Standard 3: Resource Efficiency and Pollution Prevention, and the IFC/World Bank Group Environmental, Health and Safety (EHS) Guidelines for Integrated Steel Mills. Together, these frameworks ensure that the Report provides a transparent, internationally comparable and balanced account of Eastern Steel's ESG management approach, performance and progress in green and low-carbon development, quality management, technological innovation, employee well-being and social value creation, while strengthening communication and trust with stakeholders through objective and comprehensive disclosure. industry standards compliance.