The findings of this materiality assessment can be categorised into critical (high priority), progressive (medium priority), and nascent (low priority). These topics are mapped according to the verticals of E, S, and G, along with linkages to relevant SDGs and initiatives taken by CTIL to address these material topics.

We decided to revisit the material topics identified in the previous year's assessment to align our sustainability and business conduct priorities with the current business landscape and operational context. Discussions with the leadership team and extensive research, including analysing peer assessments and trends from ESG indices and frameworks, were conducted during the revisitation process. This ensured that CTIL's materiality assessment remained comprehensive and in line with the latest sustainability priorities and challenges, demonstrating the Company's commitment to sustainable business practices. Upon evaluation, no significant changes in the business landscape or CTIL's operations were identified that would require a revision of the material topics previously identified, reinforcing the Company's consistent and focused approach towards addressing existing sustainability challenges and opportunities as compared to the previous year.