329 INTEGRATED ANNUAL REPORT 2026 APPENDIX | GRI CONTENT INDEX DISCLOSURE REFERENCE SECTOR STANDARD 102-5 Scope 1 GHG emissions Sustainability Performance Data, pg 310 - 319 11.1.6 102-6 Scope 2 GHG emissions Sustainability Performance Data, pg 310 - 319 11.1.7 102-7 Scope 3 GHG emissions Sustainability Performance Data, pg 310 - 319 11.1.8 102-8 GHG emissions intensity Sustainability Performance Data, pg 310 - 319 11.1.9 102-9 GHG removals in the value chain Climate Action & Just Transition, pg 84 - 87 11.1.10 102-10 Carbon credits Climate Action & Just Transition, pg 84 - 87 11.1.11 103-1 Energy policies and commitments Climate Action & Just Transition, pg 84 - 87 11.1.12 103-2 Energy consumption and self-generation within the organization Climate Action & Just Transition, pg 84 - 87 Environmental Stewardship, pg 87 - 88 11.1.13 103-3 Upstream and downstream energy consumption Climate Action & Just Transition, pg 84 - 87 11.1.14 103-4 Energy intensity Climate Action & Just Transition, pg 84 - 87 11.1.15 103-5 Reduction in energy consumption Information incomplete Biodiversity Management 3-3 Management of material topics Biodiversity Management, pg 89 - 91 11.4.1 101-1 Policies to halt and reverse biodiversity loss Biodiversity Management, pg 89 - 91 11.4.2 101-2 Management of biodiversity impacts Biodiversity Management, pg 89 - 91 11.4.3 101-3 Access and benefit-sharing Biodiversity Management, pg 89 - 91 101-4 Identification of biodiversity impacts Biodiversity Management, pg 89 - 91 11.4.4 101-5 Locations with biodiversity impacts Biodiversity Management, pg 89 - 91 11.4.5 101-6 Direct drivers biodiversity loss Biodiversity Management, pg 89 - 91 11.4.6 101-7 Changes to the state of biodiversity Biodiversity Management, pg 89 - 91 11.4.7 101-8 Ecosystem services Biodiversity Management, pg 89 - 91 Yinson does not have any operations within protected areas. 11.4.8 Environmental Stewardship 3-3 Management of material topics Environmental Stewardship, pg 87 - 88 11.3.1,11.5.1, 11.6.1 303-1 Interactions with water as a shared resource Environmental Stewardship, pg 87 - 88 11.6.2 303-2 Management of water discharge-related impacts Environmental Stewardship, pg 87 - 88 11.6.3 303-3 Water withdrawal Sustainability Performance Data, pg 310 - 319 11.6.4 303-4 Water discharge Sustainability Performance Data, pg 310 - 319 11.6.5 303-5 Water consumption Sustainability Performance Data, pg 310 - 319 11.6.6 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Sustainability Performance Data, pg 310 - 319 11.3.2 306-1 Waste generation and significant wasterelated impacts Environmental Stewardship, pg 87 - 88 11.5.2 306-2 Management of significant waste-related impacts Environmental Stewardship, pg 87 - 88 11.5.3 306-3 Waste generated Sustainability Performance Data, pg 310 - 319 11.5.4 306-4 Waste diverted from disposal Sustainability Performance Data, pg 310 - 319 11.5.5 306-5 Waste directed to disposal Sustainability Performance Data, pg 310 - 319 11.5.6 Social Dimension Occupational Health & Safety 3-3 Management of material topics Occupational Health & Safety, pg 92 - 94 11.8.1, 11.9.1 403-1 Occupational health and safety management system Occupational Health & Safety, pg 92 - 94 11.9.2 403-2 Hazard identification, risk assessment, and incident investigation Occupational Health & Safety, pg 92 - 94 11.9.3 403-3 Occupational health services Occupational Health & Safety, pg 92 - 94 11.9.4 403-4 Worker participation, consultation, and communication on occupational health and safety Occupational Health & Safety, pg 92 - 94 11.9.5 403-5 Worker training on occupational health and safety Occupational Health & Safety, pg 92 - 94 11.9.6 403-6 Promotion of worker health Occupational Health & Safety, pg 92 - 94 11.9.7 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Occupational Health & Safety, pg 92 - 94 11.9.8 403-8 Workers covered by an occupational health and safety management system Sustainability Performance Data, pg 310 - 319 11.9.9 403-9 Work-related injuries Sustainability Performance Data, pg 310 - 319 11.9.10 403-10 Work-related ill health Sustainability Performance Data, pg 310 - 319 11.9.11
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