WHISTLEBLOWING MECHANISM Yanlord has established a formal and transparent whistleblowing framework to provide employees and external parties with a safe and confidential channel to report suspected misconduct. The Group’s Whistleblowing Policy sets out clear procedures for the reporting, assessment, and investigation of concerns, while safeguarding whistleblowers against retaliation, discrimination, or adverse treatment. The whistleblowing mechanism allows reports to be made in relation to a wide range of issues, including malpractice, irregularities, corruption, bribery, fraud, unethical or unlawful conduct, and other misconduct involving the Group, its employees, or officers. It also covers matters with potential implications for the Group’s financial integrity, regulatory compliance, health and safety, internal controls, professional conduct, or public reputation. All reports received are handled with due care and confidentiality. Complaints are reviewed by authorised personnel within the IA function and recorded in the Complaints Register. Where allegations are substantiated or warrant further examination, the IA function reports the findings to the AC. The AC determines the appropriate course of action in the best interests of the Group, which may include further investigation, engagement of relevant management or third parties, and the implementation of remedial or disciplinary measures. Upon completion of investigations, a formal report is submitted to the AC for review. The AC provides guidance and authorisation for subsequent actions, ensuring that identified issues are addressed in a timely and appropriate manner. Throughout the process, Yanlord seeks to protect the confidentiality of whistleblowers, except where disclosure is required under limited circumstances as stipulated in the Whistleblowing Policy. In FY 2025, no whistleblowing complaints were received by the Group. ANTI-CORRUPTION AND BUSINESS ETHICS Target and Performance Perpetual Target FY 2025 Performance Zero incidents of corruption and unethical business conduct in all our business operations Achieved Zero incidents of breach of the Business Conduct Code Achieved Raising Concerns • Reporting of incidents or concerns can be raised via email or mail to the authorised person of our IA in Hong Kong SAR. • To facilitate investigation, the whistleblower should provide specific and factual information whenever possible. • Every effort will be made to protect the complainant’s identity and shall be kept strictly confidential, except under limited circumstances as set out in the Whistleblowing Policy where disclosure of the information is necessary. Review and Investigation • All cases received are reviewed by the authorised person of our IA and the details of the cases are recorded in the Complaints Register. Where cases are confirmed, the IA will report to the AC accordingly. • The AC decides on the appropriate actions in the best interests of the Group which can include conducting further investigation and involving IA and/ or relevant key management staff (or engaging such third parties) to take such action as it deems appropriate. Outcome of Review • Following the investigation, a formal report will be submitted to AC. • The AC shall review the report and advise and authorise the relevant personnel (or third-parties) to take the appropriate actions in respect of the investigated incident (if applicable) such as to take remedial action. PROCEDURES RELATING TO WHISTLEBLOWING 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 19
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