We have taken a three-step approach to review and identify, rate and prioritise, and validate the material ESG factors that are significant to our business operations and are of significant interest to our key stakeholders. The materiality assessment process was conducted by the senior management of both the Trustee-Manager and TBC under the guidance of an external consultant. In 2023, we re-evaluated our existing topics through a refreshed materiality assessment to identify and prioritise the most significant sustainability issues relevant to our business and understand the emerging ESG risks and opportunities facing our industry and business. APTT will continue to review and evaluate the list of material ESG factors at least annually, to ensure that our sustainability efforts are aligned with our business goals and our stakeholders' expectations.