Yinson Integrated Annual Report 2026

330 YINSON HOLDINGS BERHAD APPENDIX DISCLOSURE REFERENCE SECTOR STANDARD Human & Labour Rights 3-3 Management of material topics Human & Labour Rights, pg 94 - 95 11.12.1 402-1 Minimum notice periods regarding operational changes Human & Labour Rights, pg 94 - 95 11.7.2 406-1 Incidents of discrimination and corrective actions taken Sustainability Performance Data, pg 310 - 319 11.11.7 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk Human & Labour Rights, pg 94 - 95 11.13.2 408-1 Operations and suppliers at significant risk for incidents of child labor 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 11.12.2 412-1 Operations that have been subject to human rights reviews or impact assessments Human & Labour Rights, pg 94 - 95 412-2 Employee training on human rights policies or procedures Human & Labour Rights, pg 94 - 95 412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening Human & Labour Rights, pg 94 - 95 Corporate Governance & Business Ethics, pg 103 - 105 Talent Growth & Inclusion 3-3 Management of material topics Talent Growth & Inclusion, pg 96 - 98 11.10.1 202-2 Proportion of senior management hired from the local community Board of Directors, pg 109 - 113 Senior Management, pg 114 - 117 11.11.2 401-1 New employee hires and employee turnover Sustainability Performance Data, pg 310 - 319 11.10.2 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Talent Growth & Inclusion, pg 96 - 98 11.10.3 401-3 Parental leave Sustainability Performance Data, pg 310 - 319 11.10.4 404-1 Average hours of training per year per employee Sustainability Performance Data, pg 310 - 319 11.10.6, 11.11.4 404-2 Programs for upgrading employee skills and transition assistance programs Talent Growth & Inclusion, pg 96 - 98 11.10.7 404-3 Percentage of employees receiving regular performance and career development reviews Sustainability Performance Data, pg 310 - 319 405-1 Diversity of governance bodies and employees Talent Growth & Inclusion, pg 96 - 98 Sustainability Performance Data, pg 310 - 319 11.11.5 405-2 Ratio of basic salary and remuneration of women to men Information incomplete. Steps are being taken to ensure data quality for accurate disclosures. 11.11.6 Community Engagement 3-3 Management of material topics Community Engagement, pg 98 - 100 11.14.1, 11.15.1 203-1 Infrastructure investments and services supported Community Engagement, pg 98 - 100 Sustainability Performance Data, pg 310 - 319 11.14.4 203-2 Significant indirect economic impacts Community Engagement, pg 98 - 100 Sustainability Performance Data, pg 310 - 319 11.14.5 413-1 Operations with local community engagement, impact assessments, and development programs Sustainability Performance Data, pg 310 - 319 11.15.2 413-2 Operations with significant actual and potential negative impacts on local communities Sustainability Performance Data, pg 310 - 319 11.15.2 Other Topics Other GRI 2021 Topic Standards were determined to be not material to Yinson, as per the Materiality process outlined in Material Matters, pg 36 - 42. Further information on disclosures aligned with IFRS S1 and IFRS S2, the SASB Standards and the TNFD framework is available on our website.

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