327 INTEGRATED ANNUAL REPORT 2026 APPENDIX | GRI CONTENT INDEX GRI CONTENT INDEX Statement of Use Yinson Holdings Berhad has reported in accordance with the GRI Standards for the period 1 February 2025 to 31 January 2026 (“FY2026”) unless stated otherwise. GRI 1 Used GRI 1: Foundation 2021 Applicable GRI Sector Standard(s) GRI 11: Oil and Gas Sector 2021 DISCLOSURE REFERENCE SECTOR STANDARD General disclosures The organisation and its reporting practices 2-1 Organizational details Basis of this report, pg 2 2-2 Entities included in the organization’s sustainability reporting Basis of this report, pg 2 Business reviews, pg 67 - 83 2-3 Reporting period, frequency and contact point Basis of this report, pg 2 2-4 Restatements of information Sustainability Performance Data, pg 310 - 319 The following indicators were restated for the corresponding year: - Total GHG emissions, Total Scope 2 emissions, Purchased electricity emissions for Yinson Group, Total purchased electricity consumption and Norway office energy consumption (FY2025): Data discrepancies from consolidation error for Norway office. Data corrected and restated in IAR26. - Total non-renewable fuel consumption (FY2025 and FY2024): Error identified in total summation. Data corrected and restated in IAR26. - Number of employees trained on health and safety standards and Average hours of OHS and Emergency Response Training per employee (FY2025 and FY2024): Refined data source. Data corrected and restated in IAR26. - 30 by 30 target: Gender Equality Onshore (FY2025 and FY2024): Data discrepancies due to consolidation error. Data corrected and restated in IAR26. - Breakdown of business partners communicated with ABAC policies and procedures has been restated to 100%. - Community contribution (FYE2024): Data discrepancy due to consolidation and input error. Data corrected and restated in IAR26. 2-5 External assurance External Assurance Report, pg 321 - 326 Website: Resources and Downloads, Sustainability Disclosures https://www.yinson.com/resources-and-download/#sustainability-disclosures Activities and workers 2-6 Activities, value chain and other business relationships Yinson At A Glance, pg 4 - 13 Our Business Value Creation Model, pg 50 - 55 2-7 Employees Our Business Value Creation Model, pg 50 - 55 Sustainability Performance Data, pg 310 - 319 2-8 Workers who are not employees Sustainability Performance Data, pg 310 - 319 Governance 2-9 Governance structure and composition Board of Directors, pg 109 - 113 Senior Management, pg 114 - 117 2-10 Nomination and selection of the highest governance body Corporate Governance Overview Statement, pg 118 - 126 2-11 Chair of the highest governance body Board of Directors, pg 109 - 113 Senior Management, pg 114 - 117 2-12 Role of the highest governance body in overseeing the management of impacts Corporate Governance Overview Statement, pg 118 - 126 2-13 Delegation of responsibility for managing impacts Our Sustainability Positioning, pg 33 - 35 Corporate Governance Overview Statement, pg 118 - 126 2-14 Role of the highest governance body in sustainability reporting Our Sustainability Positioning, pg 33 - 35 Corporate Governance Overview Statement, pg 118 - 126 2-15 Conflicts of interest Board of Directors, pg 109 - 113 Senior Management, pg 114 - 117 Corporate Governance Overview Statement, pg 118 - 126 2-16 Communication of critical concerns Coporate Governance Overview Statement, pg 118 - 126 2-17 Collective knowledge of the highest governance body Board of Directors, pg 109 - 113 Senior Management, pg 114 - 117 Coporate Governance Overview Statement, pg 118 - 126 2-18 Evaluation of the performance of the highest governance body Corporate Governance Overview Statement, Principle A: Board leadership and effectiveness pg 118 - 126 2-19 Remuneration policies Corporate Governance Overview Statement, Principle A: Board leadership and effectiveness pg 118 - 126 2-20 Process to determine remuneration Corporate Governance Overview Statement, Principle A: Board leadership and effectiveness pg 118 - 126 2-21 Annual total compensation ratio Information incomplete. Steps are being taken to ensure data quality for accurate disclosures. Strategy, policies and practices 2-22 Statement on sustainable development strategy Our Sustainability Positioning, pg 33 - 35 Corporate Governance Overview Statement, pg 118 - 126 2-23 Policy commitments Our Sustainability Positioning, page 33 - 35 Website: Resources and downloads, Policies https://www.yinson.com/resources-and-download/
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