3 TIONG WOON CORPORATION HOLDING LTD SUSTAINABILITY REPORT 2025 ABOUT THE REPORT REPORTING SCOPE AND FRAMEWORK This Report comprehensively documents our sustainability performance, strategic initiatives, and stakeholder impact for the financial year from 1 July 2024 to 30 June 2025. The report should be read alongside our Annual Report 2025 and supplementary sustainability communications available on our corporate website. Our reporting scope encompasses Singapore operations.1 All data and performance metrics reflect FY2025 activities unless otherwise specified, with reporting periods aligned to our financial year for consistency and stakeholder clarity. IFRS S2 INTEGRATION This Report represents our inaugural application of IFRS S2 Climate-related Disclosures standards. We have enhanced our climate-related financial disclosures to provide stakeholders with comprehensive transparency on climate risks, opportunities, and strategic responses. The Report integrates IFRS S2 requirements with established GRI Universal Standards 2021 and TCFD recommendations, creating a robust framework for sustainability disclosure. Our climate-related disclosures specifically address the four core pillars: governance, strategy, risk management, and metrics and targets, providing stakeholders with decision-useful information on climate-related financial impacts. REPORT QUALITY ASSURANCE Information presented has been consolidated by our Sustainability Reporting Working Group (“SRWG”), comprising cross-functional teams and external advisory support. We have applied GRI principles of accuracy, balance, clarity, comparability, reliability, and timeliness, alongside IFRS S2 qualitative characteristics of relevance and faithful representation. This Report has undergone comprehensive internal review processes and Board oversight. The Group has not sought external assurance for this Report. STAKEHOLDER FEEDBACK We welcome stakeholder engagement and feedback as essential components of our sustainability journey. Please direct your comments and inquiries to sustainability@tiongwoon.com as we continue advancing our sustainability performance and disclosure practices. 1 We have commenced data collection from our overseas entities, and the information will be progressively included in subsequent Sustainability Reports.
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