321 INTEGRATED ANNUAL REPORT 2025 APPENDIX | EXTERNAL ASSURANCE REPORT Corporate Advisory grantthornton.com.my Independent Limited Assurance Report on Subject Matter Information disclosed in Yinson Holdings Berhad’s Sustainability Review section within the 2025 Integrated Annual Report (cont’d) Subject Matter Information (cont’d) The scope of our work was limited to assurance over selected sustainability information reported in the Yinson’s Sustainability Review, as presented below (cont’d). Underlying Subject Matter Sustainability Information (Page location) Qualitative Quantitative Empowering People and Communities Occupational Health and Safety 89 - 92 314 - 315 Human and Labour Rights 93 - 94 314 Human Capital Development 95 - 97 313 Community Engagement 98 - 100 306 Diversity, Equality and Inclusion 101 313 Driving Sustainable Growth through Good Corporate Governance Business Management and Performance 102 - 103 ^ Corporate Governance and Business Ethics 104 - 106 308 - 311 Sustainable Supply Chain Management 107 - 108 315 Digital Transformation 109 - 110 310 ^ indicates that our assurance covers only the qualitative information disclosed, as the corresponding quantitative information has been assured by another assurance provider. * indicates that the related disclosure comprises qualitative information disclosure only, as covered in the Underlying Subject Matter. Our assurance engagement covers the sustainability information for the financial year ended 31 January 2025 only. We have not performed any procedures with respect to information for prior periods or any other information presented in Yinson’s Sustainability Review, and accordingly, we do not express a conclusion thereon. The sustainability information subject to our assurance comprises the qualitative and quantitative information disclosures contained within Yinson’s Sustainability Review, unless otherwise stated. Reporting Criteria The Subject Matter Information needs to be read and understood together with the Reporting Criteria, which Yinson is solely responsible for selecting and applying. The reporting criteria adopted for reporting the Subject Matter Information are based on Yinson’s internal sustainability reporting guidelines along with their definitions and calculation methodologies as disclosed within the Sustainability Review (“Reporting Criteria”).
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