89 INTEGRATED ANNUAL REPORT 2026 SUSTAINABILITY REVIEW | BUILDING ENVIRONMENTAL AND CLIMATE RESILIENCE Strategies to optimise nature-related impacts and dependencies from operations to enhance ecosystem resilience through partnership and conservation efforts. BM Biodiversity Management Key highlights On track CARBON COMPENSATION & REMOVAL • Launch of inaugural Taskforce on Nature-related Financial Disclosures Report. • Active participation in development of national carbon policy and framework through collaborative partnerships. • ~2,900 trees and saplings planted, 1,303 river terrapin eggs protected, and multi-location coastal clean-up events executed through employee-driven initiatives. MANAGEMENT APPROACH Yinson’s Biodiversity Policy provides the foundation for integrating biodiversity considerations into decision-making, managing nature-related risks, and balancing energy development with ecosystem protection to support long-term environmental resilience. Yinson’s commitment to biodiversity is guided by our Biodiversity Policy, which is aligned with recognised international frameworks and targets. We are committed to supporting biodiversity conservation across all countries where we operate. Yinson manages biodiversity as a material matter by integrating nature-related considerations into decision-making, risk management and business planning across our operations. Guided by our Biodiversity Policy and informed by recognised frameworks such as the Kunming-Montreal Global Biodiversity Framework and the Taskforce on Nature-related Financial Disclosures (“TNFD”), we take a structured approach to identifying, assessing and managing our nature-related impacts, dependencies, risks and opportunities. Through this approach, we seek to strengthen ecosystem resilience, support regulatory and disclosure readiness, and advance responsible environmental stewardship in the areas where we operate. Our efforts are further supported by collaboration, targeted investments and initiatives that contribute to long-term biodiversity conservation. We launched our inaugural TNFD Report on World Mangrove Day 2025, marking our position as an early TNFD adopter. The report outlines our three-pronged nature strategy and assesses nature-related risks and opportunities across our global operations, reinforcing governance, transparency and conservation efforts. Nature-related governance Biodiversity-related risks and opportunities are integrated into Yinson’s corporate governance framework, guided by our Board and Senior Management and underpinned by our Biodiversity Policy, Board Charter, and board committee-level TORs. The Board delegates the responsibility to the Board Risk & Sustainability Committee (“BRSC”), while the MSC strengthens operational efficiency, oversight and responsiveness to emerging sustainability risks. The implementation of Yinson’s nature-related strategies is overseen by the MSC, chaired by the Group CEO, and supported by the ESG Taskforce comprising cross-functional members from our various businesses. The ESG Taskforce meets regularly to implement strategies addressing nature-related risks and opportunities, including nature-based credits, biodiversity management, and ecosystem protection. Our commitment to Level 3 ESG maturity in the CEO Action Network (CAN) includes a time-bound commitment to adopt the national biodiversity policy aligned with the Kunming-Montreal Global Biodiversity Framework (GBF) by December 2026. The policy is also aligned with the UN SDGs, particularly SDG 14: Life Below Water and SDG 15: Life on Land; and the UN Global Compact environmental principles. LEAP approach The TNFD recommends the Locate, Evaluate, Assess, Prepare (“LEAP”) approach to assessing business dependencies, impacts, risks and opportunities related to nature at both corporate and asset levels. We apply this approach to systematically assess these factors across our operations. 3
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