Annual Report 2025 103 Non-Financial Risks Regulatory and Compliance • Non-compliance with applicable laws, regulations and rules, relating to REIT management, tax, data protection and privacy, financial crimes and sanctions in the markets where CLAR Group operates. • Maintain a framework that proactively identifies the applicable laws, regulations and rules, assesses regulatory and compliance risks and embeds compliance risk mitigation measures into day-today operations. • Leverage in-house specialised teams in CLI such as legal, compliance and tax, and external consultants to provide advisory services and updates on changes to laws, regulations and rules. • CLI maintains Group-wide policies and procedures to address the requirements of the applicable laws, regulations and rules such as Personal Data Protection Policy, Anti-Money Laundering and Countering the Financing of Terrorism Policy, Global Sanctions Compliance Policy, and Tax Strategy. • Adopt a blended compliance training approach through e-learning and in-person sessions to raise awareness and train employees on ways to avoid or prevent non-compliant behaviour. Safety, Health and Well-being • Increased expectations from stakeholders to provide a safe and healthy environment that contributes to their well-being. • Entrench a sustainable safety culture through deep safety capabilities, disciplined safety practices, and a progressive safety mindset that drives key performance targets for both CLAR Group and its supply chain. • Leverage CLI’s well-established Environmental, Health and Safety (EHS) Management System, which is certified to ISO 14001 and ISO 45001 in the relevant operating markets. • For more information, please refer to: − CLAR’s SR 2025 (https://investor.capitaland-ascendasreit.com/ sustainability_reports.html), to be published around the middle of April 2026. − CLI’s Global Sustainability Report (GSR) 2025 (https://www. capitaland.com/en/about-capitaland/sustainability/sustainabilityreports.html), to be published by 31 May 2026. Material Risks Key Mitigating Actions
RkJQdWJsaXNoZXIy NTM2MDQ5