336 YINSON HOLDINGS BERHAD IFRS S2 NO. RECOMMENDED DISCLOSURE SECTION 29(f) Internal carbon prices 29(f)(i) Explanation of the application of carbon price in decision-making. Climate Report 2024: Internal Carbon Pricing (ICP), pg 30 29(f)(ii) The price for each metric tonne of greenhouse gas emissions used to assess the costs of greenhouse gas emissions. Climate Report 2024: Internal Carbon Pricing (ICP), pg 30 Yinson assigns a monetary value to exceeded emissions that result from normal business activities/operations. An incremental carbon pricing scheme is adopted based on the prevailing and/ or forecasted price of carbon regulations. Yinson may revise the ICP from, as necessary, to reflect any unpredicted significant changes, variables, or events such as regulatory changes. 29(g) Remuneration 29(g)(i) The description of climate-related considerations factored into executive remuneration. Corporate Governance Overview Statement, pg 121 - 135 Website: Corporate Governance Reports https://www.yinson.com/resources-and-download/#corporategovernance-reports 29(g)(ii) The percentage of executive management remuneration recognised in the current period is linked to climate-related considerations. Corporate Governance Overview Statement, pg 121 - 135 Website: Corporate Governance Reports: https://www.yinson.com/resources-and-download/#corporategovernance-reports 33 The targets it has set to monitor progress towards achieving its strategic goals and any targets it is required to meet by law or regulation 33(a) The metric used to set the target. 30 by 30 Scorecard FY2025, pg 20 - 21 30 by 30 Handbook Website: https://www.yinson.com/esg-disclosures Climate Report 2024: Metrics and Target Monitoring, pg 28 - 30 33(b) The objective of the target. 30 by 30 Scorecard FY2025, pg 20 - 21 30 by 30 Handbook Website: https://www.yinson.com/esg-disclosures Climate Report 2024: Metrics and Target Monitoring, pg 28 - 30 33(c) The scope and boundary of the target. 30 by 30 Scorecard FY2025, pg 20 - 21 30 by 30 Handbook Website: https://www.yinson.com/esg-disclosures Climate Report 2024: Metrics and Target Monitoring, pg 28 - 30 33(d) The period over which the target applies; 30 by 30 Scorecard FY2025, pg 20 - 21 30 by 30 Handbook Website: https://www.yinson.com/esg-disclosures Climate Report 2024: Metrics and Target Monitoring, pg 28 - 30 33(e) The base period from which progress is measured. 30 by 30 Scorecard FY2025, pg 20 - 21 30 by 30 Handbook Website: https://www.yinson.com/esg-disclosures Climate Report 2024: Metrics and Target Monitoring, pg 28 - 30 33(f) Any milestones and interim targets. 30 by 30 Scorecard FY2025, pg 20 - 21 30 by 30 Handbook Website: https://www.yinson.com/esg-disclosures Climate Report 2024: Metrics and Target Monitoring, pg 28 - 30 33(g) If the target is quantitative, whether it is an absolute target or an intensity target; 30 by 30 Scorecard FY2025, pg 20 - 21 30 by 30 Handbook Website: https://www.yinson.com/esg-disclosures Climate Report 2024: Metrics and Target Monitoring, pg 28 - 30 33(h) If the latest international agreement on climate change, including jurisdictional commitments that arise from that agreement, has informed the target. N/A 36(e) The use of carbon credits to offset greenhouse gas emissions to achieve any net greenhouse gas emissions target. 36(e)(i) The extent to which, and how, achieving any net greenhouse gas emissions target relies on the use of carbon credits. Climate Report 2024: Yinson Climate Roadmap, pg 10 - 17 36(e)(ii) The third-party scheme(s) used to verify or certify the carbon credits. Climate Report 2024: Yinson Climate Roadmap, pg 10 - 17 36(e)(iii) The type of carbon credit, including whether the underlying offset will be naturebased or based on technological carbon removals, and whether the underlying offset is achieved through carbon reduction or removal. Climate Report 2024: Yinson Climate Roadmap, pg 10 - 17 36(e)(iv) Any other factors necessary for users of general-purpose financial reports to understand the credibility and integrity of the carbon credits the entity plans to use. Climate Report 2024: Yinson Climate Roadmap, pg 10 - 17 APPENDIX
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