Reporting Period 1 January 2025 – 31 December 2025 Date of first Sustainability report 2015. Reporting Cycle Annual based on Megachem’s financial year. Scope & Boundaries Within the Organisation : All entities and employees within the Group (excluding associated company) unless otherwise stated. Outside the Organisation : Customers, suppliers, investors/ shareholders, regulators and community. Feedback We welcome feedback from all stakeholders. Please send questions, comments, suggestions or feedback relating to this report to sustainability@sg.megachem.com. Methodology This report has been prepared with reference to: • GRI (Global Reporting Initiative) Standard 2021. We have chosen GRI as our sustainability reporting framework as it is internationally recognised and widely adopted, enabling us to provide a comprehensive and comparable disclosure of economic, environmental, social and governance performance. • Recommendations from TCFD (Taskforce for Climate-related Financial Disclosures). • ISSB reporting standards • Relevant UN Sustainable Development Goals (UN SDG). • SGX-ST Listing Rules 711A and 711B. Review and Assurance SGX requires Internal Audit function of companies listed on the stock exchange of Singapore to undertake an internal review of the process in relation to sustainability reporting. In this regard, we had engaged Baker Tilly Singapore to perform this review in 2022 and 2024. The internal review was conducted in accordance with the International Standards for the Professional Practice of Internal Auditing issued by the Institute of Internal Auditors. We have not sought external assurance for this report. Our Sustainability program is rated by EcoVadis, an internationally recognised ESG rating agency. Restatement of Data Certain past sustainability data were found to be incorrect. The following data have been corrected: 2023 & 2024 – waste water generation/MT output, solar power generated, employee gender diversity (Group), employee age distribution. 2024 – electricity consumption (Singapore-production), water consumption (Singapore), GHG Scope 1 & 2 (Group), GHG Emission Scope 1, 2 & 3 (Group), recovered packaging (Singapore), Total Employee (Group), Generation of Employees, Training Hours for 2024. MEGACHEM LIMITED ANNUAL REPORT 2025 77 SUSTAINABILITY REPORT
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