2025 SUSTAINABILITY REPORT 3. ABOUT THIS REPORT This report reaffirms our commitment to sustainability and is designed to provide an overview of our approach, priorities, targets and performance for ESG matters which are material to our business and stakeholders. No restatements were made from the previous report. We retained key methodologies on our stakeholder engagement and materiality assessment to provide context on our ambitions and actions that have not changed. The information in this report should be read in conjunction with our Annual Report, which can be found at https://cseglobal.listedcompany.com/ar.html 3.1 REPORT SCOPE The scope of this report covers the consolidated entities across America, United Kingdom, Australia, New Zealand and Singapore, and all information in relation to sustainability performance practices aligned to the Group’s financial reporting period from 1 January 2025 to 31 December 2025 (“FY2025”). As our sustainability reporting matures, we have plans to progressively include all global operations beyond reporting Scope 1 and 2 GHG emissions as part of the reporting scope in future years. 3.2 REPORT FRAMEWORK This report has been prepared in accordance with the sustainability reporting requirements of the Singapore Exchange Securities Trading Limited (“SGX-ST”) Mainboard Listing Rules (711A and 711B) and with reference to the Global Reporting Initiative (“GRI”) Standards 2021. The GRI Standards were chosen for their comprehensive guidance that allows us to communicate our sustainability performance and impact clearly. The standards serve as an international reference for the disclosure of governance approach, environmental, social, and economic performance. Please refer to the GRI Content Index in Appendix of this report for further information relating to the GRI disclosures referenced in this report. In view of SGX’s enhanced listing rules which require climate reporting, we have aligned our climate-related disclosures with the recommendations of Task Force on Climate-related Financial Disclosures (“TCFD”), which defines our approach across four key areas of governance, strategy, risk management, metrics and targets. As part of our commitment to regulatory compliance and transparency, we are preparing to enhance our climate-related disclosures in line with the International Sustainability Standards Board (“ISSB:) standards moving forward, as required by SGX. This initiative will strengthen our sustainability reporting framework alignment while providing stakeholders with deeper insights into CSE’s resilience against climate-related risks and opportunities. Additionally, being a strong supporter of international initiatives, disclosures within this report continues to reference the United Nations Sustainable Development Goals (“UN SDGs”) and United Nations Global Compact (“UNGC”). 3.3 REPORT CONTACT AND FEEDBACK All disclosures are prepared in good faith to the best of our knowledge. CSE has sought an internal review of the FY2025 sustainability report. No external assurance has been conducted. We welcome feedback and queries from all stakeholders through the following channels: In writing to: Investor Relations CSE GLOBAL LIMITED 202 Bedok South Avenue 1 #01-21 Singapore 469332 Via our IR contact at https://cseglobal.listedcompany.com/ As part of our commitment to minimising our environmental impact, limited number of physical copies of the report were printed and no physical copies were distributed to shareholders except upon specific request by shareholders. This report is available for download on our corporate sustainability website: https://cseglobal.listedcompany.com/sr.html 78 CSE GLOBAL LIMITED
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