MANAGEMENT OF CLIMATE-RELATED RISKS AND OPPORTUNITIES

Our “6As Climate Action Plan” sets out a structured framework of ongoing, near-term and longer-term initiatives to address both climate mitigation and climate adaptation. We expect to progressively refine and enhance the plan over time as low-carbon solutions become more accessible, data quality improves, and climate awareness and capabilities across our value chain continue to mature.

Accountability	Board and Sustainability Steering Committee oversight of climate-related risks and opportunities and the achievement of the 2030 environmental targets Ongoing Review of monthly environmental reports and quarterly ESG reports by the Sustainability Steering Committee Ongoing
Action	Adopt climate mitigation and adaptation measures Ongoing Regular preventive building maintenance Ongoing Enforce flash flood protocols Ongoing Review and refresh environmental targets and baselines Longer-term
Assess	Monthly tracking of environmental performance and targets Ongoing Conduct energy audits Completed for Naga 2 Track green capital expenditure Ongoing Conduct climate change scenario analysis Completed in 2025
Advocate	Support Cambodia’s climate change policies and goals Ongoing Organise environmental awareness activities for employees Ongoing Step up on engaging guests and suppliers on environmental issues Near-term Implement a Supplier Code of Conduct Near-term Adopted an Environmental Policy Completed in 2023
Align	Adopt GHG Protocol for calculating GHG inventory Ongoing Progressive adoption of IFRS S2 on climate-related disclosures Ongoing Benchmark sustainability efforts with the Global Sustainable Tourism Council’s Industry Criteria for Hotels Longer-term
Assurance	Obtain ISO 14064 (Greenhouse gases) external verification annually Ongoing Extend third-party verification to a wider range of environmental disclosures Longer-term