Materiality Assessment Approach

To identify the material topics that are central to our business, we conduct industry research, peer benchmarking and regularly engage with a wide range of internal and external stakeholders including our colleagues, Board Members, guests, suppliers, government representatives, investors, academic institutions and non-governmental organizations (NGOs). In refining our material topics, we reflected on which sustainability issues mattered most to stakeholders, how salient issues are to Melco’s economic, environmental and social impact and performance, as well as considering wider societal outcomes. The results of the review continue to inform Melco’s strategy and governance, and have been grouped as follows:

Foundational issues are fundamental to operating as a responsible business Major issues require us to go beyond expected
practice to inspire change Priority issues are those where we have the opportunity to demonstrate leadership and differentiate

While all of these issues are important to both our strategic planning and our day-to-day operations, the following 14 material topics provide overarching focus areas for our Above & Beyond strategy, as outlined in our Strategic Sustainability Framework.