Yinson Integrated Annual Report 2024

369 APPENDIX | GRI CONTENT INDEX DISCLOSURE REFERENCE GRI SECTOR STANDARD 2-20 Process to determine remuneration Corporate Governance Overview Statement, Principle A: Board Leadership and Effectiveness, pg 143 - 152 2-21 Annual total compensation ratio Information incomplete. Data collection and consolidation is in progress. Steps are being taken to include the information in the next Report. Strategy, policies and practices 2-22 Statement on sustainable development strategy Our Approach to Sustainability, pg 18 - 19 Corporate Governance Overview Statement, pg 143 - 159 2-23 Policy commitments Our Approach to Sustainability, pg 18 - 19 Website: Governance, Policies, https://www.yinson.com/policies/ 2-24 Embedding policy commitments Our Approach to Sustainability, pg 18 - 19 Website: Governance, Policies, https://www.yinson.com/policies/ 2-25 Processes to remediate negative impacts Statement on Risk Management & Internal Control, pg 162 - 168 2-26 Mechanisms for seeking advice and raising concerns Corporate Governance & Business Ethics, pg 123 - 125 Statement on Risk Management & Internal Control, pg 162 - 168 Website: Whistleblowing Channel Link, https://app.convercent.com/en-US/LandingPage/c3c4d4593d67-ee11-a9a1-000d3ab9f296?_=1701138991674 2-27 Compliance with laws and regulations Sustainability Performance Data, pg 352 - 363 2-28 Membership associations Group Highlights, pg 4 - 5 Stakeholder Engagement 2-29 Approach to stakeholder engagement Corporate Governance Overview Statement, Principle C: Our Stakeholder Groups, pg 154 - 159 2-30 Collective bargaining agreements Sustainability Performance Data, pg 352 - 363 Material topics 3-1 Process to determine material topics Materiality Matters, pg 50 - 53 3-2 List of material topics Materiality Matters, pg 50 - 53 Governance & Economic Dimension Business Management & Performance 3-3 Management of material topics Financial Review, pg 33 - 44 Business Management & Performance, pg 120 - 122 201-1 Direct economic value generated and distributed Sustainability Performance Data, pg 352 - 363 11.14.2 201-2 Financial implications and other risks and opportunities due to climate change Climate Change & Carbon Management, pg 92 - 95 11.2.2 Business Management & Performance, pg 120 - 122 201-3 Defined benefit plan obligations and other retirement plans Not Applicable 201-4 Financial assistance received from the government Not Applicable Corporate Governance & Business Ethics 3-3 Management of material topics Corporate Governance & Business Ethics, pg 123 - 125 11.19.1, 11.20.1, 11.21.1 205-1 Operations assessed for risks related to corruption Corporate Governance & Business Ethics, pg 123 - 125 The Corporate Compliance team also conducts reviews, in the form of ABMS-related internal audit and Bribery Risk Review on Offshore Production projects in line with ISO 37001 ABMS requirements. 11.20.2 205-2 Communication and training about anticorruption policies and procedures Sustainability Performance Data, pg 352 - 363 11.20.3 205-3 Confirmed incidents of corruption and actions taken Sustainability Performance Data, pg 352 - 363 11.20.4 206-1 Legal actions for anti-competitive behavior, antitrust, and monopoly practices Sustainability Performance Data, pg 352 - 363 11.19.2

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