Yinson Integrated Annual Report 2026

90 YINSON HOLDINGS BERHAD SUSTAINABILITY REVIEW Asset type Biodiversity-related risk sensitivity Water-related risk exposure FPSOs • Operate mainly in low‑risk environments with limited exposure to ecosystem degradation. • Classified as higher KBA risk due to geographic proximity, not operational impact. • Risks mitigated through strict Environment Impact Assessments (“EIA”) prior to deployment. • No water‑related risks because operations are offshore, where water stress is not relevant. Renewable energy (solar parks) • Faces moderate biodiversity sensitivity, including exposure to land‑use changes and habitat variability. • Classified as medium KBA risk, with impacts reduced through EIAs and regulatory requirements. • Located in medium-risk basins and very high baseline water stress areas, requiring strong water efficiency measures. • High stress is linked to arid, high-irradiation locations. Offices • Minimal biodiversity concerns with no KBA overlap. • Biodiversity exposure mainly tied to general urban environmental pressures. • Some offices located in medium to very high basin water stress areas, requiring attention to water use and resilience planning. Nature-related impact and dependencies We conducted a Group-wide assessment to identify nature-related dependencies and impacts, guided by the WWF BRF. The assessment evaluated dependencies and impacts associated with the oil & gas and electricity generation (solar PV and wind) sectors. Findings showed that these sectors have notable environmental impacts, especially where operations overlap geographically with KBAs. It also highlighted a strong dependency on water availability, reinforcing the importance of careful water resources management across our operations. Nature-related risk management We conducted risk assements using the World Wide Fund Risk Filter Suite, including the Biodiversity Risk Filter and Water Risk Filter. These tools help us understand how our assets interact with ecosystems, water resources and nearby KBAs. Detailed analysis is disclosed in our TNFD Report. LEAP indicators Yinson’s approach Locate interface with nature • Identified 26 global assets spanning FPSOs, solar PV installations and offices. • The World Wide Fund for Nature Biodiversity Risk Filter (“WWF BRF”) is used for dependency and impact screening across oil & gas, solar PV and wind energy sectors. • Mapped operational footprints to identify interfaces with nature. • Assessed value chain relationships and sensitivity on identified areas, and the proximity of operational footprint to Key Biodiversity Areas (”KBAs”). Evaluate impact and dependencies • Evaluated dependencies and impacts of oil & gas, solar PV and wind energy sectors with the WWF BRF. • Mapped ecosystem services to identified areas. • Conducted dependency and impact analysis for identified areas, considering both size and scale. • Enhanced identification of risks and opportunities with consideration to internal and external stakeholders. Assess risks and opportunities • Applied TNFD guidance to link risks and opportunities to identified impacts and dependencies. • Analysed risk exposure by asset type. Prepare responses and reporting • Developed Yinson’s three-pronged nature strategy. • Adopted TNFD core global disclosure metrics for performance monitoring. • Published TNFD-aligned report, with plans for biennial update.

RkJQdWJsaXNoZXIy NDgzMzc=