Asia Cement follows the GRI Standards, the GRI 14: Mining Sector Standard and the double materiality principle of the European Sustainability Reporting Standards (ESRS). Through topic identification, stakeholder identification and questionnaire surveys, the Company identifies sustainability topics that have material impacts on its operations and on the economy, environment and people.

Material Topic and Stakeholder Identification Process

Double Materiality Assessment and Confirmation of Material Topics

Asia Cement applies the ESRS double materiality principle by considering both impact materiality and financial materiality. For 2025, the thresholds were set at 2.8 or above for impact materiality and 2.4 or above for sustainability-related financial impact. A total of 11 material topics were identified, comprising four positive and seven negative material topics. Three additional specific topics were identified and are not included in the total of 11 material topics.

Stakeholder Communication and Engagement Mechanisms