42 YINSON HOLDINGS BERHAD Yinson Materiality Matrix 2026 Material topics CJ Climate Action & Just Transition TI Talent Growth & Inclusion ES Environmental Stewardship BM Biodiversity Management HS Occupational Health & Safety HR Human & Labour Rights CE Community Engagement BP Business Management & Performance SM Sustainable Supply Chain Management GE Corporate Governance & Business Ethics DR Digital Enablement & Resilience Social Environmental Governance BP HS TI HR CE BM ES CJ GE SM DR Financial materiality Increasing importance Impact materiality Increasing importance VALUE CREATION AT YINSON Digital Enablement & Resilience DR Importance Opportunities • Effective adoption of digital technologies and robust systems directly enhances business competitiveness, efficiency and resilience. • Digitalisation enables data‑driven decisions, operational efficiency and innovation, strengthening the ability to respond effectively to evolving market and geopolitical environment • Strong digital resilience safeguards business continuity, protects critical systems and assets, and builds stakeholder trust. • Productivity and efficiency gains through automation, AI‑enabled tools and improved access to data that support faster and more informed decision‑making. • Improved operational resilience through secure, reliable digital infrastructure that supports remote operations, real‑time monitoring and continuity of critical activities. • Innovation and new value creation to enhance customer experience, optimise processes and unlock new business opportunities. • Enhanced stakeholder trust through strong governance and responsible use of digital technologies. Risks Long-term approach • Cybersecurity risk arising from increasingly sophisticated threats may disrupt IT and OT systems, causing financial or reputational damage. • Technology integration and execution risk from rapid adoption of AI and digital solutions may introduce complexity, control gaps or operational inefficiencies. • Convergence of information technology (“IT”), operational technology (“OT”), data and AI systems increases systemic-resilience risk, where localised failures could trigger broader operational or safety impacts. • Regulatory and compliance risk linked to evolving requirements on data protection, cybersecurity and AI governance. • Implement Group Strategic IT Roadmap aligned with business strategy, focusing on efficiency, risk reduction, ESG adoption and long‑term value creation. • Strengthen IT, OT and cybersecurity governance frameworks to protect critical systems and data. • Embed data‑driven and AI‑enabled capabilities to support decision‑making, productivity and operational excellence while managing emerging AI governance risks. • Enhance digital resilience and infrastructure sustainability by working with technology partners that support secure, efficient and responsible digital operations. CR EM LC Related stakeholders Related Capitals IC UN SDGs 8 9 Targets 25 26 Performance and detailed management approach, pg 107
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