The Double Materiality Assessment for CIMPOR Global Holdings was carried out in alignment with the EFRAG ESRS framework and IG1 guidance. The work started with a thorough analysis of CIMPOR Global Holdings business model, geographic differences and its value chain. This foundation enabled a foundation for understanding of where the company interacts with environmental and social systems. Following we developed a stakeholder map and a stakeholder engagement plan for the double materiality anaysis. To capture stakeholder expectations at scale, a survey was deployed across the relevant geographies, reaching 472 respondents from employees, suppliers, customers, community representatives and other key groups. At the outset, the long list of sustainability topics used for the stakeholder survey was developed by consolidating the topics reported by OYAK Cement, CIMPOR PH and TCC, the topics identified as material by peers and by GCCA, and the set of sustainability matters defined in ESRS 1 AR 16. These sources were merged and structured in a matrix format. The survey responses were consolidated with a weighted average that reflects the relevance of each stakeholder category, resulting in scores for each sustainability topic. In addition to the stakeholder analysis, the secondary sources were examined through a trend analysis that included analysis of the peers, regulatory developments, and recognized sustainability standards and sectoral initiatives. The insights from stakeholders and external trends were then combined to identify a shortlist of material topics. For each shortlisted topic, impacts, risks and opportunities across CIMPOR Global Holding's value chain were identified and assessed.

Once the IROs were assessed, material sustainability matters were determined based on established thresholds for impact and financial significance. Topics exceeding these thresholds formed the final set of material issues that should guide CIMPOR Global Holdings future disclosure obligations and strategic sustainability direction.