8 TIONG WOON CORPORATION HOLDING LTD SUSTAINABILITY REPORT 2025 MATERIAL TOPICS ASSESSMENT IDENTIFICATION Identify EESG issues by examining business activities, stakeholders’ interests, and sectorspecific concerns PRIORITISATION Prioritise salient sustainability issues based on their likelihood and severity VALIDATION Validate and approve sustainability metrics and performance by the Board REVIEW Review regularly and update material EESG issues, consider emerging challenges STRATEGIC FOCUS ON VALUE CREATION AND IMPACT MANAGEMENT Our materiality assessment methodology has evolved to emphasise strategic value creation, stakeholder impact optimisation, and long-term sustainability leadership. We maintain a dynamic approach that responds to changing stakeholder expectations, regulatory requirements, and global sustainability trends while ensuring strategic focus and resource optimisation. ENHANCED ASSESSMENT METHODOLOGY Our FY2025 materiality assessment incorporated enhanced stakeholder consultation, expanded impact evaluation, and strengthened financial materiality analysis. This comprehensive approach ensures our sustainability strategy addresses the most significant opportunities for value creation and impact management across our value chain. INTEGRATED IMPACT ASSESSMENT Our impact assessment evaluates both positive and negative impacts across environmental, social, and economic dimensions, enabling comprehensive understanding of our sustainability influence and strategic opportunity identification. Key impact categories include stakeholder value creation, environmental protection, social development, and economic contribution. This comprehensive assessment informs strategic prioritisation and enables optimisation of positive impact while minimising negative consequences.
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