Part of the remuneration paid to the CEO is based on climate-related KPIs.

Part of the remuneration paid to the CEO is based on climate-related KPIs.

Part of the remuneration paid to the CEO is based on climate-related KPIs.

The sustainability statement provides a mapping of the due diligence process as follows:

• Embedding due diligence in governance, strategy, and business model: The Human Rights Task Force oversees the integration of due diligence across procurement, operations, and communities. This is detailed in the General section on pages 63-66.

• Engaging with affected stakeholders in all key steps of due diligence: Continuous dialogue and collaboration with employees, value chain workers, local communities, and at-risk groups are maintained. This is detailed in the General section on pages 75-76 and the Social section on pages 129-131, 140-141, 149-150.

• Identifying and assessing adverse impacts: The double materiality assessment (DMA) identifies material adverse impacts in the business and value chain. Systematic impact assessments, risk screenings, and code of conduct assessments are conducted in the value chain. This is detailed in the General section on pages 68-72 and the Social section on pages 125-126, 138-139, 141, 144, 146-148.

• Taking actions to address adverse impacts: Specific actions are taken to address material impacts identified in the DMA. Collaboration with business partners to identify performance gaps, develop and implement corrective action plans, work on strengthening pre-contractual screenings, and engage in partnerships to enhance adherence to the code of conduct are part of this process. This is detailed in the Social section on pages 128-129, 142-143, 150-151.

• Tracking the effectiveness of these efforts and communicating: Key metrics are annually reported, and efforts to enhance supply chain traceability are made. This is detailed in the Social section on pages 131-136, 142, 144.

In preparation for the CSRD, a plan was established to perform walkthroughs to identify risks, reassess existing controls, and identify additional controls for sustainability reporting. This initiative started in 2024 and will continue until the end of 2025. These walkthroughs of sustainability reporting processes were prioritised based on the results of the DMA performed in 2023 with reference to the draft ESRS. Priority is given to the quantitative data points related to our material ESRS topics. The walkthroughs are facilitated by the Internal Control Assurance team (second line of defence) in collaboration with functions involved in the sustainability reporting processes and data collection processes. The risks discussed with the completeness, accuracy, and timeliness of the data as well as results of estimations and calculations are assessed based on materiality of the individual data points and process complexity.

The walkthroughs of sustainability reporting processes were prioritised based on the results of the DMA performed in 2023 with reference to the draft ESRS. Priority is given to the quantitative data points related to our material ESRS topics. The walkthroughs are facilitated by the Internal Control Assurance team (second line of defence) in collaboration with functions involved in the sustainability reporting processes and data collection processes.

The walkthrough of the ESRS ‘E1 Climate change’ topic was finalised in 2024. It was confirmed that main risks in data collection and reporting processes for material data points within this area have been mitigated by relevant controls. Some controls required formalisation, which has been completed in 2024. Since January 2025, formalised controls for this area have been included in our ‘Internal control framework’ for financial and sustainability reporting processes to further monitor their design and operating effectiveness.

The Audit & Risk Committee monitors our sustainability reporting processes, including the plans for improvements, risks, internal controls, and their operating effectiveness.

The Audit & Risk Committee monitors our sustainability reporting processes, including the plans for improvements, risks, internal controls, and their operating effectiveness.

We developed our double materiality assessment (DMA) methodology and process steps based on the 'IG1: Materiality Assessment Implementation Guidance' published by EFRAG in May 2024. In addition, we developed scoring tools to operationalise the parameters and criteria set out and to document the process steps, including rationales and supporting documentation for our scoring assessments. We have considered all the sub-sub-topics listed in ESRS 1 when identifying our impacts, risks, and opportunities (IROs). For impacts on people and the environment (inside-out), we considered both positive and negative impacts related to sustainability matters, which can be both actual and potential. In our financial assessment (outside-in), we assessed potential sustainability-related risks that could trigger a negative financial effect on our business and opportunities that could benefit our business positively. We considered activities within our own operations as well as from our business relationships and value chain. Our value chain assessment mainly focused on our first-tier suppliers, and beyond that, we relied on industry-wide value chain assessments, industry knowledge, and internal knowledge based on our engagement in various forums. We had particular focus on the upstream value chain focusing on sourcing of materials and exposure to certain geographies that might give rise to a heightened risk of adverse human and labour rights and of environmental impacts due to the nature of our industry.