99 MANAGING OUR KEY ESG RISKS GOOD GOVERNANCE SUSTAINABLE ECONOMIC GROWTH ENVIRONMENTAL STEWARDSHIP EMPOWERING PEOPLE AND COMMUNITIES APPENDIX APPENDIX To Board of Directors, Stakeholders, and Interested Parties, SIRIM QAS International Sdn. Bhd. was engaged by Kenanga Investment Bank Berhad (hereafter referred to as Kenanga Investment) to perform an independent verification and provide assurance of the Kenanga Investment Sustainability Report 2023. The main objective of the verification process is to provide assurance to Kenanga Investment and its stakeholders on the accuracy and reliability of the information as presented in this statement. The verification by SIRIM QAS International applied to selected sustainable performance information (subject matter) within the assurance scope which is included in Kenanga Investment Sustainability Report 2023. The management of Kenanga Investment was responsible for the preparation of the Sustainability Report. The objective and impartiality of this statement is assured as no member of the verification team and no other employee of SIRIM QAS International was involved in the preparation of any part of Kenanga Investment’s Sustainability Report, and the Annual Report 2023. The assurance engagement was designed to provide limited assurance in accordance with the International Standard on Assurance Engagements (ISAE) 3000, Assurance Engagements other than Audits or Reviews of Historical Financial Information, and BURSA Sustainability Reporting Guide, irrespective of the organization’s ability to achieve its objectives, targets or expectations on their subject matter and sustainability-related issues. The assurance process involves verification of selected applicable subject matter as listed below. Details are provided in Appendix 1. Subject matter Page no. (as in the Sustainability Report) Energy Management 61, 62, 92 Greenhouse Gas Emissions Scope 1 & 2 61, 63, 92 Water Management 65, 93, 97 Our Workforce Profile 67, 93, 94 Female Representation 69 Training Development – Training hours by employee level and the amount spent for training 80, 96 The verification was carried out by SIRIM QAS International in March 2024, with the following methodologies: • Reviewing and verifying the traceability, consistency and accuracy of information collected from various sources; internal and external documentation which are made available during the conduct of assessment. • Verification of data presented in the Sustainability Report includes a detailed review of the sampled data. • Interviewing key personnel responsible for collating information and writing various parts of the report to substantiate the veracity of the claims. SIRIM QAS INTERNATIONAL SDN BHD INDEPENDENT ASSURANCE STATEMENT
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