47 INTEGRATED ANNUAL REPORT 2025 VALUE CREATION AT YINSON | MATERIAL MATTERS Material topics Financial materiality Impact materiality Definition Capital UN SDGs MG1 Business Management & Performance Continuously optimising and innovating business processes for financial performance and safeguard against fluctuating economic conditions and market sentiment. C1 7 8 9 MG2 Corporate Governance & Business Ethics Business policies and practices to ensure ethical, transparent and responsible corporate governance. C3 8 9 MG3 Sustainable Supply Chain Management Enhancing supply chain resilience through supplier and contractor management while promoting sustainability principles throughout the value chain. C5 8 9 MG4 Digital Transformation Integrate digital solutions into business processes and operations to optimise business performance and ensure digital systems and assets are safeguarded against external cyber threats. C3 8 9 Yinson Materiality Matrix 2024 Low Medium Impact legends: High Financial materiality (outside-in) Impact materiality (inside-out) Increasing importance Increasing importance MG4 MG3 MG2 MG1 MS5 MS4 MS3 MS2 MS1 ME5 ME4 ME3 ME2 ME1 Points of differentiation Topics where Yinson can lead. Value enhancement Topics which can add operational value to Yinson. Value protection Foundation topics for Yinson. Financial Capital C1 MG1 ME5 Manufactured Capital C2 MG2 Intellectual Capital C3 MG4 MS1 Human Capital C4 MS2 MS3 MS4 MS5 Social & Relationship Capital C5 ME1 ME2 Natural Capital C6 ME3 MG3 ME4
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