MATERIALITY ASSESSMENT CATEGORIES AND GRI STANDARDS OF YANLORD MATERIAL ESG TOPICS A comprehensive understanding of stakeholders’ concerns and the issues that matter most to them is essential for the effective prioritisation of ESG topics by Yanlord. Yanlord regularly engages with key stakeholders and monitors the evolving business environment. This enables the Company to assess the continued relevance of its material ESG topics on an annual basis. Following the review in FY 2025, Yanlord’s existing material ESG topics remain relevant to the Group’s business. The results of this review have been presented to the RMSC and the Board for their consideration and approval. Low Importance to Internal Stakeholders High Low Importance to External Stakeholders High ESG topics which are not selected for reporting have been omitted from the materiality matrix 12 9 10 5 6 7 4 8 3 2 11 1 No. ESG Category Material Topics GRI Topic Standards Boundary of Impact 1 Governance Anti-Corruption and Business Ethics GRI 205 Within and outside Yanlord 2 Governance Compliance with Laws and Regulations GRI 2 Within Yanlord 3 Social Quality of Products and Services GRI 416 Within and outside Yanlord 4 Social Customer Privacy GRI 418 Within and outside Yanlord 5 Social Learning and Development GRI 404 Within Yanlord 6 Social Employment GRI 401, 405 Within Yanlord 7 Social Sustainable Supply Chain GRI 308, 414 Within and outside Yanlord 8 Social Occupational Health and Safety GRI 403 Within and outside Yanlord 9 Environmental Climate Change GRI 302, 305 Within and outside Yanlord 10 Environmental Green Buildings GRI G4 – CRE 8, GRI 303, 306 Within and outside Yanlord 11 Economic Economic Performance GRI 201 Within and outside Yanlord 12 Social Local Community and Social Investment GRI 413 Outside Yanlord Contents Introduction Approach to Sustainability Upholding Good Governance Caring for Our Customers Empowering Our People Preserving Our Planet Creating Shared Value for Our Society GRI Content Index YANLORD LAND GROUP LIMITED SUSTAINABILITY REPORT 2025 14
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