SUSTAINABILITY & GOVERNANCE 104 SUSTAINABILITY REPORT Material ESG Factors CDLHT’s material ESG factors were determined in consultation with external ESG consultants, internal stakeholders, and approved by our Boards. CDLHT considers these material topics to be directly relevant to the continuity of the business. In FY 2025, CDLHT undertook a double materiality assessment (“DMA”) to assess sustainability topics more holistically. Both impact materiality (inside-out perspective) and financial materiality (outside-in perspective) impacts were considered in relation to the economy, environment, and people. 1. IDENTIFY 2. PRIORITISE 3. REVIEW 4. VALIDATE A long list of relevant ESG topics were based on industry trends review and peer benchmarking. The ESG factors prioritised base on their financial and impact materiality, using the following criteria: • Potential long-term value for our stakeholders • Influence on decision-making process of key internal and external stakeholders • Likelihood and impact to CDLHT’s business strategies, financial planning, business model and outcomes, and business continuity • Contributions to UN SDGs The material ESG factors and UN SDGs were reviewed by CDLHT’s senior management and business units in terms of their relevance and significance to the business from a financial and impact perspective. The findings of the review were discussed and validated by the management before being presented to the Boards for final approval. Following the DMA, we refreshed our materiality matrix and conducted a reassessment of our material topics to better capture emerging sustainability priorities. This process resulted in a streamlined set of 13 material ESG factors, consolidated from 20 previously reported topics, reflecting a more focused and decision-useful representation of the issues most relevant to CDLHT and its stakeholders. As part of this refresh, two new topics, Quality, and Sustainable Products and Services and Supply Chain Management, were added to our reporting scope, recognising the growing importance of responsible sourcing and innovative offerings in the hospitality sector. These enhancements reinforce CDLHT’s commitment to creating long-term value while addressing climate resilience and stakeholder needs. We continue to review material topics annually to ensure they remain relevant. The 13 material ESG factors are organised under four core ESG pillars, and our sustainability framework aligns these pillars and material topics with our commitments to the UN SDGs. The following table illustrates how each pillar and its material ESG factors contribute to our efforts in advancing the UN SDGs.
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