335 INTEGRATED ANNUAL REPORT 2025 IFRS S2 NO. RECOMMENDED DISCLOSURE SECTION Risk Management 25 The processes and related policies the entity uses to identify, assess, prioritise and monitor climate-related risks 25(a)(i) The inputs and parameters the entity uses. Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 25(a)(ii) If climate-related scenario analysis is used to inform the identification of climaterelated risks. Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 25(a)(iii) The assessment of the nature, likelihood and magnitude of the effects of those risks. Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 25(a)(iv) The prioritisation of climate-related risks relative to other types of risks. Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 25(a)(v) The approach to monitoring climate-related risks. Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 25(a)(vi) The changes in the processes used to compare with the previous reporting period. Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 25(b) The processes used to identify, assess, prioritise and monitor climate-related opportunities, including information about whether and how the entity uses climate-related scenario analysis to inform its identification of climate-related opportunities; Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 25(c) The extent to which, and how, the processes for identifying, assessing, prioritising and monitoring climate-related risks and opportunities are integrated into and inform the entity’s overall risk management process. Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 29 Information relevant to the cross-industry metric categories 29(a) GHG emissions 29(a)(i)(1)(2)(3) Disclose its absolute gross greenhouse gas emissions generated during the reporting period, expressed as metric tonnes of CO2 equivalent (Scope 1,2 & 3). Climate Change & Carbon Management, pg 75 - 78 Sustainability Performance Data, pg 308 - 317 Climate Report 2024: Metrics and Target Monitoring, pg 28 - 30 29(a)(ii) Measurement of greenhouse gas emissions in accordance with the Greenhouse Gas Protocol. Climate Change & Carbon Management, pg 75 - 78 Sustainability Performance Data, pg 308 - 317 Climate Report 2024: Metrics and Target Monitoring, pg 28 - 30 29(a)(iii)(1) Disclose the approach used to measure its greenhouse gas emissions: the measurement approach, inputs and assumptions the entity uses to measure its greenhouse gas emissions. Climate Change & Carbon Management, pg 75 - 78 Sustainability Performance Data, pg 308 - 317 Climate Report 2024: Metrics and Target Monitoring, pg 28 - 30 29(a)(iv) For Scope 1 and Scope 2: the consolidated accounting group Climate Change & Carbon Management, pg 75 - 78 Sustainability Performance Data, pg 308 - 317 Climate Report 2024: Metrics and Target Monitoring, pg 28 - 30 29(a)(v) Disclosure of location-based Scope 2 greenhouse gas emissions Climate Change & Carbon Management, pg 75 - 78 Sustainability Performance Data, pg 308 - 317 Climate Report 2024: Metrics and Target Monitoring, pg 28 - 30 29(a)(vi)(1) The categories included within Scope 3 greenhouse gas emissions, in accordance with the Scope 3 categories described in the Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011). Climate Change & Carbon Management, pg 75 - 78 Sustainability Performance Data, pg 308 - 317 Climate Report 2024: Metrics and Target Monitoring, pg 28 - 30 29(a)(vi)(2) Additional information about the entity’s Category 15 greenhouse gas emissions or those associated with its investments (financed emissions), if the entity’s activities include asset management, commercial banking or insurance. Not applicable for FY2025. Yinson completed the divestment of our offshore marine business, Regulus Offshore, to Lianson Fleet Group (“LFG”) on 31 January 2025. The transaction gives Yinson a minority stake and the right to a board seat in LFG. In FY2025, we continue to account for the offshore marine business emission under Scope 1. Moving forward, we will account for the proportional Scope 1 and Scope 2 emissions of our equity investments in LFG. 29(b) Climate-related transition risks: the amount and percentage of assets or business activities vulnerable to climate-related transition risks. Climate Change & Carbon Management, pg 75 - 78 Climate Report 2024: Metrics and Target Monitoring, pg 28 - 30 29(c) Climate-related physical risks: the amount and percentage of assets or business activities vulnerable to climate-related physical risks. Climate Change & Carbon Management, pg 75 - 78 Climate Report 2024: Metrics and Target Monitoring, pg 28 - 30 29(d) Climate-related opportunities: the amount and percentage of assets or business activities aligned with climate-related opportunities. Climate Change & Carbon Management, pg 75 - 78 Climate Report 2024: Metrics and Target Monitoring, pg 28 - 30 29(e) Capital deployment—the amount of capital expenditure, financing or investment deployed towards climate-related risks and opportunities. 30 by 30 Scorecard FY2025, pg 20 - 21 Finance and Strategy Review, pg 31 - 41 APPENDIX | IFRS CONTENT INDEX
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