378 YINSON HOLDINGS BERHAD | INTEGRATED ANNUAL REPORT 2024 IFRS S2 NO. THEME REFERENCE 29(a)(v) Disclosure of location-based Scope 2 greenhouse gas emissions Climate Change & Carbon Management, pg 92 - 95 Sustainability Performance Data, pg 365 - 367 29(a)(vi)(1) The categories included within Scope 3 greenhouse gas emissions, in accordance with the Scope 3 categories described in the Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011). Climate Change & Carbon Management, pg 92 - 95 Sustainability Performance Data, pg 365 - 367 29(a)(vi)(2) Additional information about the entity’s Category 15 greenhouse gas emissions or those associated with its investments (financed emissions), if the entity’s activities include asset management, commercial banking or insurance. N/A 29(b) Climate-related transition risks: the amount and percentage of assets or business activities vulnerable to climate-related transition risks. Climate Change & Carbon Management, pg 92 - 95 29(c) Climate-related physical risks: the amount and percentage of assets or business activities vulnerable to climate-related physical risks. Climate Change & Carbon Management, pg 92 - 95 29(d) Climate-related opportunities: the amount and percentage of assets or business activities aligned with climate-related opportunities. Climate Change & Carbon Management, pg 92 - 95 29(e) Capital deployment—the amount of capital expenditure, financing or investment deployed towards climate-related risks and opportunities. Strategy Review, pg 54 - 58 29(f) Internal carbon prices 29(f)(i) Explanation of the application of carbon price in decision-making. Climate Change & Carbon Management, pg 92 - 95 29(f)(ii) The price for each metric tonne of greenhouse gas emissions used to assess the costs of greenhouse gas emissions. Climate Change & Carbon Management, pg 92 - 95 29(g) Remuneration 29(g)(i) The description of climate-related considerations factored into executive remuneration. Climate Change & Carbon Management, pg 92 - 95 Statement on Risk Management & Internal Control, pg 162 - 168 Climate Report: Climate Risk Management, pg 10 - 17 29(g)(ii) The percentage of executive management remuneration recognised in the current period is linked to climate-related considerations. Climate Change & Carbon Management, pg 92 - 95 Statement on Risk Management & Internal Control, pg 162 - 168 Climate Report: Climate Risk Management, pg 10 - 17 33 The targets it has set to monitor progress towards achieving its strategic goals and any targets it is required to meet by law or regulation. 33(a) The metric used to set the target. Group CEO Review: 30 by 30 Scorecard, pg 26 - 27 33(b) The objective of the target. Group CEO Review: 30 by 30 Scorecard, pg 26 - 27 33(c) The scope and boundary of the target. Group CEO Review: 30 by 30 Scorecard, pg 26 - 27 33(d) The period over which the target applies; Group CEO Review: 30 by 30 Scorecard, pg 26 - 27 33(e) The base period from which progress is measured. Group CEO Review: 30 by 30 Scorecard, pg 26 - 27 33(f) Any milestones and interim targets. Group CEO Review: 30 by 30 Scorecard, pg 26 - 27 33(g) If the target is quantitative, whether it is an absolute target or an intensity target; Group CEO Review: 30 by 30 Scorecard, pg 26 - 27 33(h) If the latest international agreement on climate change, including jurisdictional commitments that arise from that agreement, has informed the target. N/A 36(e) The use of carbon credits to offset greenhouse gas emissions to achieve any net greenhouse gas emissions target. 36(e)(i) The extent to which, and how, achieving any net greenhouse gas emissions target relies on the use of carbon credits. Climate Change & Carbon Management, pg 92 - 95 36(e)(ii) The third-party scheme(s) used to verify or certify the carbon credits. Climate Change & Carbon Management, pg 92 - 95 36(e)(iii) The type of carbon credit, including whether the underlying offset will be nature-based or based on technological carbon removals, and whether the underlying offset is achieved through carbon reduction or removal. Climate Change & Carbon Management, pg 92 - 95 36(e)(iv) Any other factors necessary for users of general-purpose financial reports to understand the credibility and integrity of the carbon credits the entity plans to use. Climate Change & Carbon Management, pg 92 - 95
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