350 YINSON HOLDINGS BERHAD | INTEGRATED ANNUAL REPORT 2023 GRI CONTENT INDEX GENERAL STANDARD DISCLOSURES (CORE) DISCLOSURE REFERENCE GRI SECTOR STANDARD REF. NO. General Disclosures The organisation and its reporting practices 2-1 Organizational details page A2 - 1 2-2 Entities included in the organization’s sustainability reporting page A2 - 1 page 76 - 92 2-3 Reporting period, frequency and contact point page A2 - 1 2-4 Restatements of information page 247, 335 FYE 2022 Scope 3, Category 13: Downstream Leased Assets have been independently verified to be 1,285,983.29 tonnes CO2e. The difference is calculated to be 0.004%. There is no material impact on the total GHG emissions and GHG emission intensity as disclosed in FYE 2022. 2-5 External assurance page 347 - 349 Website: Sustainability, Our Climate Goals Activities and workers 2-6 Activities, value chain and other business relationships page 15 - 26 page 68 - 71 2-7 Employees page 70 page 340 2-8 Workers who are not employees page 340 Governance 2-9 Governance structure and composition page 126 - 131 page 132 - 137 2-10 Nomination and selection of the highest governance body page 138 - 151 2-11 Chair of the highest governance body page 126 - 131 page 132 - 137 2-12 Role of the highest governance body in overseeing the management of impacts page 138 - 151 2-13 Delegation of responsibility for managing impacts page 23 - 26 2-14 Role of the highest governance body in sustainability reporting page 23 - 26 2-15 Conflicts of interest page 126 - 131 page 132 - 137 page 138 - 151 2-16 Communication of critical concerns page 138 - 151 2-17 Collective knowledge of the highest governance body page 126 - 131 page 132 - 137 2-18 Evaluation of the performance of the highest governance body page 139 - 145 2-19 Remuneration policies page 139 - 145
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