333 INTEGRATED ANNUAL REPORT 2025 IFRS S2 NO. RECOMMENDED DISCLOSURE SECTION 6(a)(v) Approach which body(s) or individual(s) oversees the setting of targets related to climate-related risks and opportunities, and monitors progress towards those targets, including whether and how related performance metrics are included in remuneration policies. Climate Report 2024: Climate Governance and Management Framework, pg 18 - 19 Website: Resources and Downloads, Sustainability Disclosures: https://www.yinson.com/esg-disclosures. 6(b) Management’s role in the governance processes, controls and procedures to monitor, manage and oversee climate-related risks and opportunities 6(b)(i) Role delegation to a specific management-level position or management-level committee and oversight over that position or committee. Climate Report 2024: Climate Governance and Management Framework, pg 18 - 19 Website: Resources and Downloads, Sustainability Disclosures: https://www.yinson.com/esg-disclosures. 6(b)(ii) Controls and procedures to support the oversight of sustainability-related risks and opportunities and, if they are integrated with other internal functions. Climate Report 2024: Climate Governance and Management Framework, pg 18 - 19 Website: Resources and Downloads, Sustainability Disclosures: https://www.yinson.com/esg-disclosures. Strategy 10 Climate-related risks and opportunities 10(a) Climate-related risks and opportunities that could reasonably be expected to affect the entity’s prospects. Climate Report 2024: Climate Governance and Management Framework, pg 18 - 19 Website: Resources and Downloads, Sustainability Disclosures: https://www.yinson.com/esg-disclosures. 10(b) Explaination of identified climate-related risks to be a climate-related physical risk or climate-related transition risk. Climate Report 2024: Climate-related scenario analysis, pg 24 - 27 Website: Resources and Downloads, Sustainability Disclosures: https://www.yinson.com/esg-disclosures. 10(c) Specify time horizons-short, medium and long-term for each climate-related risk and opportunity the entity has identified and the effects of each climate-related risks and opportunities that could reasonably be expected. Climate Report 2024: Climate-related scenario analysis, pg 24 - 27 Website: Resources and Downloads, Sustainability Disclosures: https://www.yinson.com/esg-disclosures. 10(d) Definition of ‘short term’, ‘medium term’ and ‘long term’ and the linkage to the planning horizons used by the entity for strategic decision-making. Climate Report 2024: Understanding Yinson Climate Roadmap and strategy to net zero, pg 11 - 17 Climate-related scenario analysis, pg 24 - 27 Website: Resources and Downloads, Sustainability Disclosures: https://www.yinson.com/esg-disclosures. 13 Business model and value chain 13(a) Description(s) of the current and anticipated effects of climate-related risks and opportunities on the entity’s business model and value chain. Climate Report 2024: Understanding Yinson Climate Roadmap and strategy to net zero, pg 11 - 17 Climate-related scenario analysis, pg 24 - 27 Website: Resources and Downloads, Sustainability Disclosures: https://www.yinson.com/esg-disclosures. 13(b) Description(s) of where in the entity’s business model and value chain climaterelated risks and opportunities are concentrated. Climate Report 2024: Understanding Yinson Climate Roadmap and strategy to net zero, pg 11 - 17 Climate-related scenario analysis, pg 24 - 27 Website: Resources and Downloads, Sustainability Disclosures: https://www.yinson.com/esg-disclosures. 14 Strategy and decision-making 14(a)(i) Current and anticipated changes to the entity’s business model, including its resource allocation, to address climate-related risks and opportunities. Climate Report 2024: Understanding Yinson Climate Roadmap and strategy to net zero, pg 11 - 17 Website: Resources and Downloads, Sustainability Disclosures: https://www.yinson.com/esg-disclosures. 14(a)(ii) Current and anticipated direct mitigation and adaptation efforts. Climate Report 2024: Understanding Yinson Climate Roadmap and strategy to net zero, pg 11 - 17 Website: Resources and Downloads, Sustainability Disclosures: https://www.yinson.com/esg-disclosures. 14(a)(iii) Current and anticipated indirect mitigation and adaptation efforts. Climate Report 2024: Understanding Yinson Climate Roadmap and strategy to net zero, pg 11 - 17 Website: Resources and Downloads, Sustainability Disclosures: https://www.yinson.com/esg-disclosures. 14(a)(iv) Describe any climate-related transition plan, including information about key assumptions used in developing its transition plan, and dependencies on which the entity’s transition plan relies. Climate Report 2024: Yinson’s Climate Strategy, pg 8 - 9 Inclusive Energy Transition, pg 79 - 80 Website: Resources and Downloads, Sustainability Disclosures: https://www.yinson.com/esg-disclosures. 14(a)(v) Describe plans to achieve any climate-related targets, including any greenhouse gas emissions targets. Climate Report 2024: Yinson’s Climate Strategy, pg 8 - 9 30 by 30 Scorecard FY2025, pg 20 - 21 Website: Resources and Downloads, Sustainability Disclosures: https://www.yinson.com/esg-disclosures. APPENDIX | IFRS CONTENT INDEX
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