We are committed to providing a healthy and safe environment for our employees, guests and on-site contractors. To achieve this, we adopt a systematic approach aligning with the ISO 45001 (Occupational health and safety) management system to identify and assess health and safety risks and allocate appropriate resources to manage those risks. As our baseline, NagaWorld complies with the relevant laws and regulations on health and safety set out in Cambodia’s Labour and Employment Law.

1.1 Fostering a Safety Culture

To cultivate a strong workplace safety culture, our employees must be well-informed about the safety protocols of their SOPs. We aim to equip them with the capability to make informed decisions that prioritise their safety as well as the safety of others. We engage our staff on safety through:

• Quarterly OSHA newsletters
• Dedicated Telegram channel
• Company-wide online training
• New Employee Induction Programme
• Health and Safety Campaign

At the management level, Senior Management and key department heads oversee occupational health and safety incidents through the monthly OSHA report. They are informed of critical statistics, including the number of employee- and contractor-related interventions, work- and non-work-related injury metrics for reporting to the NSSF, and a summary of incidents, observations and closeout status.

1.2 Safety Performance

In measuring the effectiveness of our safety protocols and training, we track and perform data analysis on our safety performance and incident report findings. The common work-related injuries are associated with hand injuries, slips, trips and falls. In 2025, our Lost Time Injury Frequency Rate (“LTIFR”) remained low. There were no work-related fatalities or high-consequence injuries during the Year.

Notes:

Delivering top-quality experiences is central to everything that we do. Stringent policies and standards are in place to ensure we uphold hospitality excellence and guests’ well-being at all times. Being a service-driven business, our products primarily relate to the F&B offerings prepared by our kitchens.

2.1 Food Safety

Our F&B offerings are prepared to the highest standards, using only the finest ingredients and following strict food preparation methods. We take food safety seriously and abide by relevant local and international standards. From the gate to the plate, we have adopted measures that exceed regulatory requirements. Led by a team of trained hygiene specialists, we believe NagaWorld is one of the leading hotels in Cambodia with robust internal controls on food safety. Every year, the Ministry of Health conducts routine audits of our F&B outlets and certifies their hygiene levels. In 2025, all restaurants in NagaWorld were certified with an “A” rating. We have been benchmarking our food safety management system against ISO 22000 (Food safety management). To progress towards certification, we plan to conduct an ISO 22000:2018 gap audit in the second quarter of 2026.

2.2 Fire Safety

Our Fire Safety Department (“FSD”) consists of trained professionals who provide comprehensive firefighting and emergency medical response capabilities throughout NagaWorld, ensuring round-the-clock safety for both guests and employees. The FSD maintains a proactive approach to fire safety, continually improving its skills, knowledge, and firefighting systems through rigorous training programmes which align with the National Fire Protection Association. These programmes include simulations of various fire scenarios and emergencies. Emergency drills are also conducted to ensure all employees are response-ready for evacuations.

2.3 Customer Engagement

Engaging with our guests about their experiences helps us understand their needs and tailor experiences that exceed their expectations. Our dedication to delivering outstanding hospitality is embodied in our Guest Service Policy. To foster closer engagement with our guests, we leverage a range of communication channels to facilitate timely and effective interactions. These include our corporate website, online review platforms, social media channels, rewards programme and guest feedback cards at our restaurants. Beyond face-to-face interactions, we actively engage guests through major social media platforms and messaging applications. These digital channels enable us to communicate promptly on our latest offerings, respond to feedback, and address guest enquiries and concerns in a timely manner. We investigate all guest complaints and track incident logs until they are resolved. To reduce the recurrence of complaints, guest profiles are updated in our system.

As a gaming operator, promoting responsible gaming is fundamental to fulfilling our social responsibility towards our patrons. We are committed to providing an environment where our patrons can enjoy their gaming experience safely, with safeguards in place to prevent problem gambling. Globally, the industry has seen a growing emphasis on player protection as patrons increasingly value safe and responsible gambling practices. This focus not only safeguards our patrons but also enhances their loyalty, as positive gaming experiences foster trust and long-term engagement.

We continued to maintain our responsible gaming initiatives, including security procedures to prevent minors. We prohibited players from accessing our gaming facilities and provided patrons with a voluntary self-exclusion or third-party option supported by advanced facial recognition systems. We also extend our duty of care to our employees by enforcing a strict code of conduct that prohibits employees and their family members from engaging in gaming activities operated by the Company.

In 2025, we took a milestone step by commencing our third-party responsible gaming accreditation with RG Check. Selected senior-level employees participated in an executive master class training program with RG Check, covering topics such as positive play, responsible gaming principles, and building a robust responsible gaming program and culture. A Responsible Gaming Oversight Committee was established to oversee the implementation of the RG Index – the benchmark for RG Check. We are also developing communication materials to improve internal and external engagement on responsible gaming. Through a phased implementation, we aim to achieve the RG Check accreditation within the next two years. By going beyond regulatory compliance, we are fortifying our industry credibility and leading the way for responsible gaming in Cambodia.

We recognise that a responsible and resilient supply chain is essential to delivering high-quality guest experiences while minimising environmental and social impacts. From sourcing food and amenities to engaging service providers, we are committed to working with our suppliers to promote ethical practices, reduce environmental harm and support local communities.

Commitment to Local Sourcing

We prioritise procuring locally as the socio-economic impacts are multi-fold to our community. It supports local SMEs, livelihoods and job creation in Cambodia, where we operate. Procuring locally is also more environmentally friendly due to the lower carbon footprint from transportation. Over the years, we have stepped up to support local farmers by sourcing fresh produce from agricultural cooperatives. We have also created opportunities for smaller local food manufacturers by conducting product trials, thereby promoting inclusive economic growth within the local supply chain. In 2025, by supplier count, 81% of our suppliers were from Cambodia, and 95% were from the region (including Cambodia).

Supplier Diversity

4.1 Responsible Procurement Practices

Our Purchasing Terms and Conditions communicate our zero-tolerance stance on child labour. All suppliers must acknowledge their acceptance of our requirements. For service providers such as on-site maintenance contractors, our security protocol includes verifying their legal age to work before issuing a visitor pass. To our knowledge, no child labour was found in our supply chain in 2025.

We prefer goods with a lower environmental and social impact in our procurement, where possible. For example, the OSHA and Hygiene departments review the material safety data sheet of cleaning chemicals before procurement. For printing paper, only Forest Stewardship Council (“FSC”)-certified paper is used. This includes our 2025 Interim and Annual reports, which use FSC-certified fully recycled material. All tissue paper products in our hotel rooms are made from FSC and Programme for Endorsement of Forest Certification-certified pulp. All hotel shower amenities have been changed to recycled PET bottles since 2023.

4.2 NagaFarm

Established in 2020 and situated in the Ang Snuol district, NagaFarm supplies our kitchens with natural, chemical-free produce. The farm-to-table concept leverages a circular agricultural model to provide our guests and employees with nutritious, sustainable produce. In 2025, we enjoyed a bountiful harvest of more than 115,000 kg of produce from NagaFarm. The wide variety included fish such as tilapia, climbing perch and jade perch, as well as fruits and vegetables; amongst them were bananas, pineapples, water parsley, pumpkins and winter melons.

Produce from NagaFarm