46 YINSON HOLDINGS BERHAD VALUE CREATION AT YINSON Low Medium Impact legends: High Material topics Financial materiality Impact materiality Definition Capital UN SDGs ME1 Climate Change & Carbon Management Integrate and adopt climate considerations for business resiliency and manage decarbonisation efforts through technology-driven optimisation and low-carbon processes. C6 7 9 13 ME2 Inclusive Energy Transition A balanced approach to energy trilemma to support the global energy shift towards an equitable and inclusive low-carbon economy through renewable and innovative low-carbon solutions. C6 7 9 ME3 Biodiversity Management Strategies to reduce negative impact from operations to enhance ecosystem resilience through partnership and conservation efforts. C6 14 15 ME4 Environmental Management Responsible management of materials, encompassing their acquisition, disposal, and effective measures to address waste, water, effluent and air pollution. C6 7 8 9 14 15 ME5 Resource Efficiency Responsible use of input material in product development, construction and operations. C2 8 9 MS1 Occupational Health & Safety Provision of secure working conditions and systems to safeguard human health and well-being in all operations. C4 3 8 MS2 Human & Labour Rights Maintenance of key principles relating to human rights and labour standards as those defined by international conventions. C4 4 5 8 9 MS3 Human Capital Development Maintain our standing as an employer of choice through utilising competitive programmes that attract, retain and reward employees. C4 4 5 8 9 MS4 Community Engagement Collaboration with local communities where we have operations on social projects that benefit the wider public. C5 3 4 5 7 8 9 13 14 15 MS5 Diversity, Equality & Inclusion Foster an open and all-inclusive work culture for an equitable and diverse workforce. C5 5 8
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