332 YINSON HOLDINGS BERHAD IFRS S1 NO. RECOMMENDED DISCLOSURE SECTION 41 Resilience 41 Qualitative disclosure, if applicable, quantitative assessment of the resilience of its strategy and business model in relation to sustainability-related risks, including information on assessment methodology and time horizon. Business Review, pg 58 - 74 Risk Management 44 The processes and related policies the entity uses to identify, assess, prioritise and monitor sustainability-related risks 44(a)(i) The inputs and parameters the entity uses. Statement on Risk Management & Internal Control, pg 138 - 144 44(a)(ii) Application of scenario analysis to inform its identification of sustainability-related risks. Climate Change & Carbon Management, pg 75 - 78 Climate Report 2024: Website: Resources and Downloads, Sustainability Disclosures: https://www.yinson.com/esg-disclosures. 44(a)(iii) Assessment of the nature, likelihood and magnitude of the effects of those risks. Statement on Risk Management & Internal Control, Enterprise Risk Management, pg 139 - 142 44(a)(iv) Prioritisation of sustainability-related risks relative to other types of risk. Statement on Risk Management & Internal Control, Enterprise Risk Management, pg 139 - 142 44(a)(v) Approach to monitoring sustainability-related risks. Statement on Risk Management & Internal Control, Risk Governance and Oversight, pg 138 - 139 44(a)(vi) Changes in the processes uses to compare with the previous reporting period. Statement on Risk Management & Internal Control, pg 138 - 144 44(b) The processes used to identify, assess, prioritise and monitor sustainability-related opportunities. Statement on Risk Management & Internal Control, Enterprise Risk Management, pg 139 - 142 44(c) The processes for identifying, assessing, prioritising and monitoring sustainabilityrelated risks and opportunities are integrated into and inform the entity’s overall risk management process. Statement on Risk Management & Internal Control, Risk Governance and Oversight, pg 138 - 139 Metrics and Targets 50 Information on metric(s) 50(a) Metric definition(s). Sustainability Performance Data, pg 308 - 317 Bursa ESG Performance Reporting, pg 318 - 319 50(b) If metric(s) is an absolute measure, a measure expressed in relation to another metric or a qualitative measure Sustainability Performance Data, pg 308 - 317 Bursa ESG Performance Reporting, pg 318 - 319 50(c) If metric(s) is validated by a third party. External Assurance Report, pg 320 - 326 Bursa ESG Performance Reporting, pg 318 - 319 Website: Resources and Downloads, Sustainability Disclosures: https://www.yinson.com/esg-disclosures. 50(d) The method used to calculate the metric and the inputs to the calculation, including the limitations of the method used and the significant assumptions made. Sustainability Performance Data, pg 308 - 317 Bursa ESG Performance Reporting, pg 318 - 319 Website: Resources and Downloads, Sustainability Disclosures: https://www.yinson.com/esg-disclosures. 51 Targets progress monitoring 51(a) The metric used to set the target and to monitor progress towards reaching the target. 30 by 30 Scorecard FY2025, pg 20 - 21 51(b) The specific quantitative or qualitative target the entity has set or is required to meet. 30 by 30 Scorecard FY2025, pg 20 - 21 51(c) The period over which the target applies. 30 by 30 Scorecard FY2025, pg 20 - 21 51(d) The base period from which progress is measured. 30 by 30 Scorecard FY2025, pg 20 - 21 51(e) Any milestones and interim targets. 30 by 30 Scorecard FY2025, pg 20 - 21 51(f) Performance against each target and an analysis of trends or changes in the entity’s performance. 30 by 30 Scorecard FY2025, pg 20 - 21 Business Review, pg 58 - 74 51(g) Any revisions to the target and an explanation for those revisions. N/A. No change or revision to targets. IFRS S2 NO. RECOMMENDED DISCLOSURE SECTION Governance 6(a) The governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities. 6(a)(i) Responsibilities for climate-related risks and opportunities are reflected in the terms of reference, mandates, role descriptions and other related policies applicable to that body(s) or individual(s); Climate Report 2024: Climate Governance and Management Framework, pg18 - 19 Website: Resources and Downloads, Sustainability Disclosures https://www.yinson.com/esg-disclosures. 6(a)(ii) Body(s) or individual(s) determines whether appropriate skills and competencies are available or will be developed to oversee strategies designed to respond to climate-related risks and opportunities; Board of Directors, pg 111 - 116 Senior Management pg 117 - 120 6(a)(iii) Frequency of body(s) or individual(s) is informed about climate-related risks and opportunities; Climate Report 2024: Climate Governance and Management Framework, pg 18 - 19 Website: Resources and Downloads, Sustainability Disclosures: https://www.yinson.com/esg-disclosures. 6(a)(iv) Approach which the body(s) or individual(s) takes into account climate-related risks and opportunities when overseeing the entity’s strategy, its decisions on major transactions and its risk management processes and related policies, including whether the body(s) or individual(s) has considered trade-offs associated with those risks and opportunities; Climate Report 2024: Climate Governance and Management Framework, pg 18 - 19 Website: Resources and Downloads, Sustainability Disclosures: https://www.yinson.com/esg-disclosures. APPENDIX
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