328 YINSON HOLDINGS BERHAD APPENDIX DISCLOSURE REFERENCE SECTOR STANDARD 2-24 Embedding policy commitments Our Approach to Sustainability, pg 17 - 19 Website: Resources and downloads, Policies https://www.yinson.com/resources-and-download/ 2-25 Processes to remediate negative impacts Statement on Risk Management & Internal Control, pg 138 - 144 2-26 Mechanisms for seeking advice and raising concerns Corporate Governance & Business Ethics, pg 104 - 106 Statement on Risk Management & Internal Control, pg 138 - 144 Website: Whistleblowing Channel Link https://app.convercent.com/en-US/LandingPage/c3c4d459-3d67-ee11-a9a1000d3ab9f296?_=1701138991674. 2-27 Compliance with laws and regulations Sustainability Performance Data, pg 308 - 317 2-28 Membership associations Group Highlights, pg 4 - 5 Stakeholder Engagement 2-29 Approach to stakeholder engagement Corporate Governance Overview Statement, Principle C: Approach to stakeholder engagement , pg 131 - 135 2-30 Collective bargaining agreements Sustainability Performance Data, pg 308 - 317 Material topics 3-1 Process to determine material topics Materiality Matters, pg 45 - 47 3-2 List of material topics Materiality Matters, pg 45 - 47 Governance & Economic Dimension Business management & performance 3-3 Management of material topics Finance and Strategy Review, pg 31 - 41 Business Management & Performance, pg 102 - 103 201-1 Direct economic value generated and distributed Sustainability Performance Data, pg 308 - 317 11.14.2 201-2 Financial implications and other risks and opportunities due to climate change Climate Change & Carbon Management, pg 75 - 78 Business Management & Performance, pg 102 - 103 11.2.2 201-3 Defined benefit plan obligations and other retirement plans Not Applicable 201-4 Financial assistance received from the government Not Applicable Corporate governance & business ethics 3-3 Management of material topics Corporate Governance & Business Ethics, pg 104 - 106 11.19.1, 11.20.1, 11.21.1 205-1 Operations assessed for risks related to corruption Corporate Governance & Business Ethics, pg 104 - 106 The Corporate Compliance team conducts reviews, in the form of ABMS-related internal audits and Bribery Risk Reviews on Offshore Production projects to provide assurances to the Group’s stakeholders which adhere to the ISO 37001 ABMS requirements. 11.20.2 205-2 Communication and training about anticorruption policies and procedures Sustainability Performance Data, pg 308 - 317 11.20.3 205-3 Confirmed incidents of corruption and actions taken Sustainability Performance Data, pg 308 - 317 11.20.4 206-1 Legal actions for anti-competitive behavior, antitrust, and monopoly practices Sustainability Performance Data, pg 308 - 317 11.19.2 Sustainable Supply Chain Management 3-3 Management of material topics Sustainable Supply Chain Management, pg 107 - 108 204-1 Proportion of spending on local suppliers Sustainable Supply Chain Management, pg 107 - 108 Sustainability Performance Data, pg 308 - 317 11.14.6 308-1 New suppliers that were screened using environmental criteria Sustainability Performance Data, pg 308 - 317 308-2 Negative environmental impacts in the supply chain and actions taken Sustainability Performance Data, pg 308 - 317 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Sustainable Supply Chain Management, pg 107 - 108 Sustainability Performance Data, pg 308 - 317 11.12.2 414-1 New suppliers that were screened using social criteria Sustainability Performance Data, pg 308 - 317 11.10.8, 11.12.3 414-2 Negative social impacts in the supply chain and actions taken Sustainability Performance Data, pg 308 - 317 11.10.9 Digital Transformation 3-3 Management of material topics Digital Transformation, pg 109 - 110 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Sustainability Performance Data, pg 308 - 317 Environmental Dimension Cllimate Change & Carbon Management 3-3 Management of material topics Climate Change & Carbon Management, pg 75 - 78 11.1.1, 11.2.1 305-1 Direct (Scope 1) GHG emissions Sustainability Performance Data, pg 308 - 317 11.1.5
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