374 YINSON HOLDINGS BERHAD | INTEGRATED ANNUAL REPORT 2024 IFRS S1 NO. THEME REFERENCE 33(b) Progress against plans the entity has disclosed in previous reporting periods, including quantitative and qualitative information. Group CEO Review: 30 by 30 Scorecard, pg 26 - 27 Business Review, pg 68 - 91 Sustainability Performance Data, pg 365 - 367 33(c) Trade-offs between sustainability-related risks and opportunities that the entity considered. Trade-Offs, pg 67 35 Financial position, financial performance and cash flow 35(a) Impact of sustainability-related risks and opportunities on financial position, financial performance and cash flows for the reporting period. Financial Review, pg 33 - 44 Risks and Opportunities, pg 64 - 66 Business Review, pg 68 - 91 Climate Change & Carbon Management: ICP, pg 92 - 95 35(b) Sustainability-related risks and opportunities identified for which there is a significant risk of a material adjustment within the next annual reporting period to the carrying amounts of assets and liabilities reported in the related financial statements. Financial Review, pg 33 - 44 Risks and Opportunities, pg 64 - 66 35(c)(i) Investment and disposal plans Group CEO Review, pg 23 - 32 Strategy Review, pg 54 - 58 35(c)(ii) Its planned sources of funding to implement its strategy. Strategy Review, pg 54 - 58 35(d) Financial performance and cash flows to change over the short, medium and long term, given the strategy to manage sustainabilityrelated risks and opportunities. Business Review, pg 68 - 91 41 Resilience 41 Qualitative disclosure, if applicable, quantitative assessment of the resilience of its strategy and business model in relation to sustainabilityrelated risks, including information on assessment methodology and time horizon. Business Review, pg 68 - 91 Risk Management 44 The processes and related policies the entity uses to identify, assess, prioritise and monitor sustainability-related risks 44(a)(i) The inputs and parameters the entity uses. Statement on Risk Management & Internal Control, pg 162 - 168 44(a)(ii) Application of scenario analysis to inform its identification of sustainability-related risks. Climate Change & Carbon Management: Climate-related risks and opportunities, pg 92 - 95 Climate Report, pg 14 - 16 44(a)(iii) Assessment of the nature, likelihood and magnitude of the effects of those risks. Statement on Risk Management & Internal Control: Enterprise Risk Management Matrix, pg 162 - 168 44(a)(iv) Prioritisation of sustainability-related risks relative to other types of risk. Statement on Risk Management & Internal Control: Enterprise Risk Management, pg 162 - 168 44(a)(v) Approach to monitoring sustainability-related risks. Statement on Risk Management & Internal Control: Risk Governance and Oversight, pg 162 - 168 44(a)(vi) Changes in the processes uses to compare with the previous reporting period. N/A. Risk management approach has not changed 44(b) The processes used to identify, assess, prioritise and monitor sustainability-related opportunities. Statement on Risk Management & Internal Control: Enterprise Risk Management, pg 162 - 168 44(c) The processes for identifying, assessing, prioritising and monitoring sustainability-related risks and opportunities are integrated into and inform the entity’s overall risk management process. Statement on Risk Management & Internal Control: Risk Governance and Oversight, pg 162 - 168 Metrics and Targets 50 Information on metric(s) 50(a) Metric definition(s). Sustainability Performance Data, pg 365 - 367 Bursa ESG Performance Reporting, pg 364 50(b) If metric(s) is an absolute measure, a measure expressed in relation to another metric or a qualitative measure Sustainability Performance Data, pg 365 - 367 Bursa ESG Performance Reporting, pg 364 50(c) If metric(s) is validated by a third party. External Assurance Report, pg 365 - 367 Bursa ESG Performance Reporting, pg 364 50(d) The method used to calculate the metric and the inputs to the calculation, including the limitations of the method used and the significant assumptions made. Sustainability Performance Data, pg 365 - 367 Bursa ESG Performance Reporting , pg 364 Website: Sustainability, Our Climate Goals https://www.yinson.com/our-climate-goals/ 51 Targets progress monitoring 51(a) The metric used to set the target and to monitor progress towards reaching the target. Group CEO Review: 30 by 30 Scorecard, pg 23 - 32 51(b) The specific quantitative or qualitative target the entity has set or is required to meet. Group CEO Review: 30 by 30 Scorecard, pg 23 - 32
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