Our Capitals Material Matters NAVIGATION ICONS ABOUT THIS REPORT INTEGRATED REPORTING APPROACH This Integrated Report is intended to provide stakeholders of Boustead Plantations Berhad (BPlant or the Company and its subsidiaries collectively referred to as the Group) with a greater depth of understanding of our performance, direction as well as material assessment and risks for the financial year under review ended 31 December 2023. It is important for stakeholders to be aware that, at the point of preparing this Integrated Report, BPlant was delisted from the Main Market of Bursa Malaysia Securities Berhad (Bursa Malaysia) on 23 January 2024. First introduced in 2021, the Integrated Report continues to holistically showcase our transformation efforts, while reflecting the International Integrated Reporting Council’s guidelines. Our objective remains unchanged: to communicate effectively and transparently with our stakeholders about the ways in which our strategies, values, and governance have contributed to the short, medium, and long-term value of the Group. Our commitment to prioritising information accessibility remains a key focus in our reporting. In line with this, we have incorporated the use of various icons and links to provide stakeholders and readers with greater convenience and ease when navigating the report. SCOPE AND BOUNDARY In tandem with the reporting frameworks outlined on page 3, the Integrated Report herein provides information on both financial and non-financial performances, as well as key activities and events involving BPlant and subsidiaries in which we have a majority shareholding and exert significant influence. The reporting period spans from 1 January to 31 December 2023. MATERIALITY In assessing matters deemed material to BPlant, the Directors and Management carefully review stakeholders’ expectations, needs and concerns, taking into consideration BPlant’s key strategies as well as internal and external factors. This report contains the identified material issues, which are crucial to our value creation and ability to fulfil our core purpose. Financial Capital Intellectual Capital Social and Relationship Capital Air, Water, Waste and Effluent Management Manufactured Capital Traceability and Supply Chain Human Capital Natural Capital Data Privacy and Security High Conservation Value Areas and Biodiversity Energy Efficiency and Climate Resilience Occupational Safety and Health Labour Practices and Standards Social Welfare and Community Investment Diversity and Inclusion Corporate Governance and Anti-Corruption Business Continuity Research and Development and Yield Improvement Creating Business Opportunities Boustead Plantations Berhad 002
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