354 YINSON HOLDINGS BERHAD | INTEGRATED ANNUAL REPORT 2023 GRI CONTENT INDEX GENERAL STANDARD DISCLOSURES (CORE) DISCLOSURE REFERENCE GRI SECTOR STANDARD REF. NO. Social Dimension Operational health & safety 3-3 Management of material topics page 105 - 107 11.8.1, 11.9.1 403-1 Occupational health and safety management system page 105 - 107 11.9.2 403-2 Hazard identification, risk assessment, and incident investigation page 105 - 107 11.9.3 403-3 Occupational health services page 105 - 107 11.9.4 403-4 Worker participation, consultation, and communication on occupational health and safety page 105 - 107 11.9.5 403-5 Worker training on occupational health and safety page 105 - 107 11.9.6 403-6 Promotion of worker health page 105 - 107 11.9.7 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships page 105 - 107 11.9.8 403-8 Workers covered by an occupational health and safety management system page 344 11.9.9 403-9 Work-related injuries page 344 11.9.10 403-10 Work-related ill health page 344 11.9.11 Human & labour rights 3-3 Management of material topics page 108 - 109 11.12.1 402-1 Minimum notice periods regarding operational changes page 108 - 109 11.7.2 406-1 Incidents of discrimination and corrective actions taken page 339 11.11.7 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk page 108 - 109 11.13.2 408-1 Operations and suppliers at significant risk for incidents of child labor page 339 11.12.1 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor page 120 - 121 page 339 11.12.2 Client relationship 3-3 Management of material topics page 110 Community engagement 3-3 Management of material topics page 111 - 112 11.14.1, 11.15.1 203-1 Infrastructure investments and services supported page 111 - 112 page 334 - 345 11.14.2 203-2 Significant indirect economic impacts page 111 - 112 page 334, 345 11.14.4 413-1 Operations with local community engagement, impact assessments, and development programs page 345 11.15.2 413-2 Operations with significant actual and potential negative impacts on local communities page 345 11.15.2 Other Topics Other GRI 2021 Topic Standards were determined to be not material to Yinson, as per the materiality process outlined in Materiality Matters, pages 59 – 60. To prioritise the most material information for concise, relevant and clear reporting, the indicators which are not applicable from GRI 11 Oil & Gas Sector Standard have been excluded from the Report. These indicators include: 11.7.1, 11.7.3 - 6, 11.16.1 - 2, 11.17.1 - 4, 11.18.1 - 2.
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