376 YINSON HOLDINGS BERHAD | INTEGRATED ANNUAL REPORT 2024 IFRS S2 NO. THEME REFERENCE 13(b) Description(s) of where in the entity’s business model and value chain climate-related risks and opportunities are concentrated. Business Reviews, pg 68 - 91 14 Strategy and decision-making 14(a)(i) Current and anticipated changes to the entity’s business model, including its resource allocation, to address climate-related risks and opportunities. Group CEO Review, pg 23 - 32 Strategy Review, pg 54 - 58 Business Reviews, pg 68 - 91 Climate Change & Carbon Management, pg 92 - 95 Climate Report: Risks and Opportunities, pg 14 - 16 14(a)(ii) Current and anticipated direct mitigation and adaptation efforts. Climate Change & Carbon Management, pg 92 - 95 Climate Report: Our Climate Strategy, pg 8 - 9 14(a)(iii) Current and anticipated indirect mitigation and adaptation efforts. Climate Change & Carbon Management, pg 92 - 95 Climate Report: Yinson Carbon Management, pg 19 14(a)(iv) Describe any climate-related transition plan, including information about key assumptions used in developing its transition plan, and dependencies on which the entity’s transition plan relies. Climate Change & Carbon Management, pg 92 - 95 Inclusive Energy Transition, pg 96 - 97 Climate Report: Our Climate Strategy, pg 8 - 9 14(a)(v) Describe plans to achieve any climate-related targets, including any greenhouse gas emissions targets. Group CEO Review: 30 by 30 Scorecard, pg 26 - 27 Climate Change & Carbon Management, pg 92 - 95 Climate Report: Our Climate Strategy, pg 8 - 9 16 Financial position, financial performance and cash flows 16(a) Impact of climate-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 16(b) The climate-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 16(c)(i) Investment and disposal plans. Group CEO Review, pg 23 - 32 Strategy Review, pg 54 - 58 16(c)(ii) Planned sources of funding to implement its strategy. Group CEO Review, pg 23 - 32 Strategy Review, pg 54 - 58 16(d) Financial performance and cash flows to change over the short, medium and long term, given the strategy to manage climate-related risks and opportunities. Business Review, pg 68 - 91 Climate Report: Summary of Impact , pg 17 22 Climate resilience 22(a)(i) The implications, if any, of the assessment for its strategy and business model, including the response to the effects identified in the climaterelated scenario analysis. Our Business Value Creation Model, pg 60 - 63 Business Review, pg 68 - 91 22(a)(ii) The significant areas of uncertainty considered in the assessment of its climate resilience. Climate Report: Risks and Opportunities, pg 14 - 16 22(a)(iii)(1) The availability of, and flexibility in, the existing financial resources to respond to the effects identified in the climate-related scenario analysis, including addressing climate-related risks and taking advantage of climate-related opportunities. Financial Review, pg 33 - 44 Strategy Review, pg 54 - 58 22(a)(iii)(2) The ability to redeploy, repurpose, upgrade or decommission existing assets. Business Review, pg 68 - 91 22(a)(iii)(3) The effect of the current and planned investments in climate-related mitigation, adaptation and opportunities for climate resilience. Group CEO Review, pg 23 - 32 Strategy Review, pg 54 - 58 Business Review, pg 68 - 91 22(b)(i) Climate-related scenario analysis 22(b)(i)(1) The climate-related scenarios used for the analysis and the sources of those scenarios. Climate Change & Carbon Management, pg 92 - 95 Climate Report: Climate Risks Management, pg 10 - 13 22(b)(i)(2) If the analysis included a diverse range of climate-related scenarios. Climate Change & Carbon Management, pg 92 - 95 Climate Report: Climate Risks Management, pg 10 - 13 22(b)(i)(3) If the climate-related scenarios used for the analysis are associated with climate-related transition risks or climate-related physical risks. Climate Change & Carbon Management, pg 92 - 95 Climate Report: Climate Risks Management, pg 10 - 13 22(b)(i)(4) If scenarios aligned with the latest international agreement on climate change. Climate Change & Carbon Management, pg 92 - 95 Climate Report: Climate Risks Management, pg 10 - 13 22(b)(i)(5) If the chosen climate-related scenarios are relevant to assessing its resilience to climate-related changes, developments or uncertainties. Climate Change & Carbon Management, pg 92 - 95 Climate Report: Climate Risks Management, pg 10 - 13 22(b)(i)(6) The time horizons used in the analysis. Climate Change & Carbon Management, pg 92 - 95 Climate Report: Climate Risks Management, pg 10 - 13
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