Yinson Integrated Annual Report 2025

329 INTEGRATED ANNUAL REPORT 2025 APPENDIX | GRI CONTENT INDEX DISCLOSURE REFERENCE SECTOR STANDARD 305-2 Energy indirect (Scope 2) GHG emissions Sustainability Performance Data, pg 308 - 317 11.1.6 305-3 Other indirect (Scope 3) GHG emissions Sustainability Performance Data, pg 308 - 317 11.1.7 305-4 GHG emissions intensity Sustainability Performance Data, pg 308 - 317 11.1.8 305-5 Reduction of GHG emissions Sustainability Performance Data, pg 308 - 317 11.2.3 Inclusive Energy Transition 3-3 Management of material topics Inclusive Energy Transition, pg 79 - 80 11.1.1, 11.4.1, 11.8.1 302-1 Energy consumption within the organization Sustainability Performance Data, pg 308 - 317 11.1.2 302-2 Energy consumption outside of the organization Sustainability Performance Data, pg 308 - 317 11.1.3 302-3 Energy intensity Sustainability Performance Data, pg 308 - 317 11.1.4 Biodiversity Management 3-3 Management of material topics Biodiversity Management, pg 81 - 84 11.4.1 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Biodiversity Management, pg 81 - 84 11.4.2 304-2 Significant impacts of activities, products and services on biodiversity Biodiversity Management, pg 81 - 84 11.4.3 304-3 Habitats protected or restored Biodiversity Management, pg 81 - 84 11.4.4 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations Biodiversity Management, pg 81 - 84 Yinson does not have any operations within protected areas. 11.4.5 Environmental Management 3-3 Management of material topics Environmental Management, pg 85 - 86 11.6.1, 11.8.1 303-1 Interactions with water as a shared resource Environmental Management, pg 85 - 86 11.6.2 303-2 Management of water discharge-related impacts Environmental Management, pg 85 - 86 11.6.3 303-3 Water withdrawal Sustainability Performance Data, pg 308 - 317 11.6.4 303-4 Water discharge Sustainability Performance Data, pg 308 - 317 11.6.5 303-5 Water consumption Sustainability Performance Data, pg 308 - 317 11.6.6 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Sustainability Performance Data, pg 308 - 317 11.3.2 306-1 Waste generation and significant waste-related impacts Environmental Management, pg 85 - 86 11.5.2 306-2 Management of significant waste-related impacts Environmental Management, pg 85 - 86 11.5.3 306-3 Waste generated Sustainability Performance Data, pg 308 - 317 11.5.4 306-4 Waste diverted from disposal Sustainability Performance Data, pg 308 - 317 11.5.5 306-5 Waste directed to disposal Sustainability Performance Data, pg 308 - 317 11.5.6 Resource Efficiency 3-3 Management of material topics Resource Efficiency, pg 87 - 88 302-4 Reduction of energy consumption Information incomplete 302-5 Reductions in energy requirements of products and services Information incomplete Social Dimension Occupational Health & Safety 3-3 Management of material topics Occupational Health & Safety, pg 89 - 92 11.8.1, 11.9.1 403-1 Occupational health and safety management system Occupational Health & Safety, pg 89 - 92 11.9.2 403-2 Hazard identification, risk assessment, and incident investigation Occupational Health & Safety, pg 89 - 92 11.9.3 403-3 Occupational health services Occupational Health & Safety, pg 89 - 92 11.9.4 403-4 Worker participation, consultation, and communication on occupational health and safety Occupational Health & Safety, pg 89 - 92 11.9.5 403-5 Worker training on occupational health and safety Occupational Health & Safety, pg 89 - 92 11.9.6 403-6 Promotion of worker health Occupational Health & Safety, pg 89 - 92 11.9.7 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Occupational Health & Safety, pg 89 - 92 11.9.8 403-8 Workers covered by an occupational health and safety management system Sustainability Performance Data, pg 308 - 317 11.9.9 403-9 Work-related injuries Sustainability Performance Data, pg 308 - 317 11.9.10 403-10 Work-related ill health Sustainability Performance Data, pg 308 - 317 11.9.11

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