328 YINSON HOLDINGS BERHAD APPENDIX DISCLOSURE REFERENCE SECTOR STANDARD 2-24 Embedding policy commitments Our Sustainability Positioning, page 33 - 35 Website: Resources and downloads, Policies https://www.yinson.com/resources-and-download/ 2-25 Processes to remediate negative impacts Statement on Risk Management & Internal Control, pg 129 - 138 2-26 Mechanisms for seeking advice and raising concerns Corporate Governance & Business Ethics, pg 103 - 105 Statement on Risk Management & Internal Control, pg 129 - 138 Website: Whistleblowing Channel Link https://app.convercent.com/en-US/LandingPage/c3c4d459-3d67-ee11-a9a1000d3ab9f296?_=1701138991674 2-27 Compliance with laws and regulations Sustainability Performance Data, pg 310 - 319 2-28 Membership associations Our Sustainability Positioning, pg 33 - 35 Stakeholder Engagement 2-29 Approach to stakeholder engagement Approach to Stakeholder Engagement, pg 46 - 49 Corporate Governance Overview Statement, Principle C: Integrity in corporate reporting and meaningful relationship with stakeholders, pg 126 2-30 Collective bargaining agreements Sustainability Performance Data, pg 310 - 319 Material topics 3-1 Process to determine material topics Material Matters, pg 36 - 42 3-2 List of material topics Material Matters, pg 36 - 42 Governance & Economic Dimension Business management & performance 3-3 Management of material topics Financial Review, pg 24 - 32 Business Management & Performance, pg 101 - 103 11.14.2 201-1 Direct economic value generated and distributed Sustainability Performance Data, pg 310 - 319 201-3 Defined benefit plan obligations and other retirement plans Not Applicable 201-4 Financial assistance received from the government Not Applicable Corporate governance & business ethics 3-3 Management of material topics Corporate Governance & Business Ethics, pg 103 - 105 11.19.1, 11.20.1, 11.21.1 205-1 Operations assessed for risks related to corruption Corporate Governance & Business Ethics, pg 103 - 105 The Corporate Compliance team conducts reviews, in the form of ABMS-related internal audit and Bribery Risk Review on Offshore Production projects to provide assurances to the Group’s stakeholders which adheres to the ISO 37001 ABMS requirements. 11.20.2 205-2 Communication and training about anticorruption policies and procedures Sustainability Performance Data, pg 310 - 319 11.20.3 205-3 Confirmed incidents of corruption and actions taken Sustainability Performance Data, pg 310 - 319 11.20.4 206-1 Legal actions for anti-competitive behavior, antitrust, and monopoly practices Sustainability Performance Data, pg 310 - 319 11.19.2 Sustainable Supply Chain Management 3-3 Management of material topics Sustainable Supply Chain Management, pg 105 - 106 204-1 Proportion of spending on local suppliers Sustainable Supply Chain Management, pg 105 - 106 Sustainability Performance Data, pg 310 - 319 11.14.6 308-1 New suppliers that were screened using environmental criteria Sustainability Performance Data, pg 310 - 319 308-2 Negative environmental impacts in the supply chain and actions taken Sustainability Performance Data, pg 310 - 319 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Sustainable Supply Chain Management, pg 105 - 106 Sustainability Performance Data, pg 310 - 319 11.12.2 414-1 New suppliers that were screened using social criteria Sustainability Performance Data, pg 310 - 319 11.10.8, 11.12.3 414-2 Negative social impacts in the supply chain and actions taken Sustainability Performance Data, pg 310 - 319 11.10.9 Digital Enablement & Resilience 3-3 Management of material topics Digital Enablement & Resilience, pg 107 - 108 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Sustainability Performance Data, pg 310 - 319 Environmental Dimension Cllimate Action & Just Transition 3-3 Management of material topics Climate Action & Just Transition, pg 84 - 87 11.1.1 102-1 Transition plan for climate change mitigation Climate Action & Just Transition, pg 84 - 87 11.1.2 102-2 Climate change adaptation plan Climate Action & Just Transition, pg 84 - 87 11.1.3 102-3 Just transition Climate Action & Just Transition, pg 84 - 87 11.1.4 102-4 GHG emissions reduction targets and progress Sustainability Performance Data, pg 310 - 319 11.1.5
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