Yinson Annual Report 2022

363 ANNUAL REPORT 2022 GRI CONTENT INDEX GRI CONTENT INDEX General Standard Disclosures (Core) GRI CODE DESCRIPTION INFORMATION, REFERENCE Stakeholder engagement 102-40 List of stakeholder groups Sustainability Statement, Our Approach to Stakeholder Engagement, pg 124 – 128 Social & Relationships Capital, pg 156 – 159 102-41 Collective bargaining agreements Performance data, pg 171 – 184 54% of total employees covered by an independent trade union or collective bargaining agreements within the organisation. 102-42 Identifying and selecting stakeholders Sustainability Statement, Our Approach to Stakeholder Engagement, pg 124 – 128 Social & Relationships Capital, pg 156 – 159 102-43 Approach to stakeholder engagement Sustainability Statement, Our Approach to Stakeholder Engagement, pg 124 – 128 Social & Relationships Capital, pg 156 – 159 102-44 Key topics and concerns raised Sustainability Statement, Our Approach to Stakeholder Engagement, pg 124 – 128 Reporting practice 102-45 Entities included in the consolidated financial statements About this Report, pg 10 – 11 102-46 Defining report content and topic boundaries About This Report, pg 10 – 11 Sustainability Statement, pg 120 – 135 Sustainability Statement, Materiality Assessment, pg 129 – 130 102-47 List of material topics Materiality Assessment, pg 129 – 130 102-48 Restatements of information GHG Methodology & Verification, pg 134 – 135 We discovered an error in the total GHG reported during a quality assurance assessment. The error in GHG emissions reported is found to be less than 1%. The reason for the restatement was traced back to human error and the use of estimated rather than actual activity data. The restatement of GHG emission have been verified by DNV to reasonable assurance. Note that the changes in consolidation approach to operational control, with total GHG emission for FYE 2021 will be 756,226.73 tonnes CO2e. 102-49 Changes in reporting About this Report, pg 10 – 11 102-50 Reporting period About this Report, pg 10 – 11 1 February 2021 to 31 January 2022 102-51 Date of most recent report About this Report, pg 10 – 11 102-52 Reporting cycle About this Report, pg 10 – 11 1 February 2021 to 31 January 2022 102-53 Contact point for questions regarding the report About this Report, pg 10 – 11 102-54 Claims of reporting in accordance with the GRI Standards About this Report, pg 10 – 11 102-55 GRI Content Index GRI Content Index, pg 361 – 369 102-56 External assurance About this Report, pg 10 – 11

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