Yinson Annual Report 2021

321 ANNUAL REPORT 2021 GRI-Code Description Reference 102-43 Approach to stakeholder engagement Sustainability Statement - Approach to Stakeholder Engagement, Page 77 Social & Relationships Capital - Stakeholder Engagement, Page 130-131 102-44 Key topics and concerns raised Social & Relationships Capital - Stakeholder Engagement, Page 130-131 Reporting Practice 102-45 Entities included in the consolidated financial statements About This Report, Page 12 102-46 Defining report content and topic Boundaries About This Report, Page 12 Sustainability Statement, Page 73-76 Sustainability Statement - Materiality, Page 78 102-47 List of material topics Sustainability Statement - Materiality, Page 78 102-48 Restatements of information Some measurement method changes led to restatements of information for Carbon Emissions Management, Page 144-147 102-49 Changes in reporting About This Report, Page 12 102-50 Reporting period February 1, 2020 to January 31, 2021 102-51 Date of most recent report About This Report, Page 12 102-52 Reporting cycle February 1, 2020 to January 31, 2021 102-53 Contact point for questions regarding the report benjamin.ang@yinson.com 102-54 Claims of reporting in accordance with the GRI Standards About This Report, Page 12 102-55 GRI content index GRI Content Index, Page 319-324 102-56 External assurance About This Report, Page 12 205 Anti-corruption 2016 103-1 Explanation of the material topic and its Boundary Intellectual Capital - Governance - Anti-Bribery and Anti- Corruption, Page 106 103-2 The management approach and its components Intellectual Capital - Governance - Anti-Bribery and Anti- Corruption, Page 106 Corporate Governance Overview Statement - Anti- Bribery and Anti-Corruption ("ABAC") Policy and Procedure, Page 160 103-3 Evaluation of the management approach Intellectual Capital - Governance - Anti-Bribery and Anti- Corruption, Page 106 Corporate Governance Overview Statement - Anti- Bribery and Anti-Corruption ("ABAC") Policy and Procedure, Page 160 205-2 Communication and training about anti-corruption policies and procedures Intellectual Capital - Governance - Anti-Bribery and Anti- Corruption, Page 106 301 Materials 2016 103-1 Explanation of the material topic and its Boundary Natural Capital - Waste and materials, Page 151 103-2 The management approach and its components Natural Capital - Waste and materials, Page 151 103-3 Evaluation of the management approach Natural Capital - Waste and materials, Page 151 301-1 Materials used by weight or volume Natural Capital - Waste and materials, Page 151 GRI CONTENT INDEX

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