ESG performance & Reports

Ε

Environment

C-E1-1

Scope 1 emissions - Total amount of direct emissions (Scope 1)

• Total amount of direct emissions (Scope 1): Consolidated figures, along with a separate breakdown for each business segment, are provided

Page 109, Viohalco 2024 Annual Report

C-E2-1

Scope 2 emissions - Total amount of indirect emissions (Scope 2) - Location based approach

• Total amount of indirect emissions (Scope 2) – Location based approach: Consolidated figures, along with a separate breakdown for each business segment, are provided

Page 109, Viohalco 2024 Annual Report

C-E2-3

Scope 2 emissions - Total amount of indirect emissions (Scope 2) - Market based approach

• Total amount of indirect emissions (Scope 2) – Market based approach: Consolidated figures, along with a separate breakdown for each business segment, are provided

Page 109, Viohalco 2024 Annual Report

C-E3-1

Energy consumption and production - Total amount of energy consumed within the organisation

• Total amount of energy consumed within the organisation: Consolidated figures, along with a separate breakdown for each business segment, are provided

Page 114, Viohalco 2024 Annual Report

C-E3-3

Energy consumption and production - Percentage of renewable energy consumed

• Percentage of renewable energy consumed: Consolidated figures, along with a separate breakdown for each business segment, are provided

Page 114, Viohalco 2024 Annual Report

C-E3-4

Energy consumption and production - Total amount of energy produced

• Total amount of energy produced: Consolidated figures, along with a separate breakdown for each business segment, are provided

Page 114, Viohalco 2024 Annual Report

C-E3-5

Energy consumption and production - Percentage of renewable energy produced

• Percentage of renewable energy produced: Consolidated figures, along with a separate breakdown for each business segment, are provided

Page 114, Viohalco 2024 Annual Report

A-E1-1

Scope 3 emissions - Total amount of other indirect emissions (Scope 3)

• Total amount of other indirect emissions (Scope 3): Consolidated figures, along with a separate breakdown for each business segment, are provided

Page 109, Viohalco 2024 Annual Report

Α-Ε2-1

Climate change risks and opportunities - Discussion of climate change-related risks and opportunities that can affect business operations

Pages 114-122, Viohalco 2024 Annual Report

A-E3-1

Waste management - Total amount of hazardous waste

• Total amount of hazardous waste: Consolidated figures, along with a separate breakdown for each business segment, are provided

Page 133, Viohalco 2024 Annual Report

A-E3-2

Waste management - Total amount of non-hazardous waste

• Total amount of non-hazardous waste: Consolidated figures, along with a separate breakdown for each business segment, are provided

Page 133, Viohalco 2024 Annual Report

A-E3-3

Waste management - Percentage of waste by type of treatment - Recycled

• Percentage of waste recycled: Consolidated figures, along with a separate breakdown for each business segment, are provided

Page 133, Viohalco 2024 Annual Report

A-E3-4

Waste management - Percentage of waste by type of treatment - Composted

• Percentage of waste composted: 0%

Page 133, Viohalco 2024 Annual Report

A-E3-5

Waste management - Percentage of waste by type of treatment - Incinerated

• Percentage of waste incinerated: 0%

Page 133, Viohalco 2024 Annual Report

A-E3-6

Waste management - Percentage of waste by type of treatment - Landfilled

• Percentage of waste landfilled: Consolidated figures, along with a separate breakdown for each business segment, are provided

Page 133, Viohalco 2024 Annual Report

A-E3-7

Waste management - Total amount of radioactive waste

• Total amount of radioactive waste: 0t

Page 133, Viohalco 2024 Annual Report

A-E5-1

Biodiversity sensitive areas - Description of the impact of business operations on biodiversity sensitive areas

The locations of all industrial installations of the subsidiaries are not in or in the vicinity of ecologically sensitive areas (e.g., Natura 2000) and they do not have a direct effect on local biodiversity, or sensitive ecosystems as described in the approved Environmental Impact Studies of the installations subject to environmental permitting.

A-E6-1

Climate change policy

Viohalco Energy and Climate Change Policy

A-E7-1

Removals and carbon credits - GHG removals and storage

• GHG removals and storage: 0

Page 115, Viohalco 2024 Annual Report

A-E7-2

Removals and carbon credits - Carbon credits

• Carbon credits: 0

Page 106, Viohalco 2024 Annual Report

A-E8-1

Total GHG emissions - Total GHG emissions location based

• Total GHG emissions – Location based approach: Consolidated figures, along with a separate breakdown for each business segment, are provided

Page 109, Viohalco 2024 Annual Report

A-E8-2

Total GHG emissions - Total GHG emissions market based

• Total GHG emissions – Market based approach: Consolidated figures, along with a separate breakdown for each business segment, are provided

Page 110, Viohalco 2024 Annual Report

SS-E1-1

Transition plan - Disclosure of transition plan for climate change mitigation

Pages 101-106, Viohalco 2024 Annual Report

S

Social

C-S1-1

Stakeholder engagement - Discussion of organisation's main stakeholders and analysis of key stakeholder engagement practices

Pages 90-99, Viohalco 2024 Annual Report

C-S2-1

Percentage of female employees

• Percentage of female employees: Consolidated figures, along with a separate breakdown for each business segment, are provided

Page 158, Viohalco 2024 Annual Report

C-S3-1

Percentage of women at top management level

• Percentage of women at top management level: Consolidated figures, along with a separate breakdown for each business segment, are provided

Page 161, Viohalco 2024 Annual Report

C-S4-3

Employee turnover - Total employee turnover

Total employee turnover (voluntary and involuntary) is provided as a consolidated figure.

Page 160, Viohalco 2024 Annual Report

C-S5

Employee training

Average training hours per employee are provided for total headcount and not for 10% top and 90% bottom employees by total compensation.

• Employee training - Average training hours - Women: Consolidated figures, along with a separate breakdown for each business segment, are provided
• Employee training - Average training hours - Men: Consolidated figures, along with a separate breakdown for each business segment, are provided

Page 171, Viohalco 2024 Annual Report

C-S6-1

Human rights policy - Description of human rights policy and fundamental principles

Viohalco Labour and Human Rights Policy

C-S7-1

Percentage of employees covered by collective bargaining agreements

Percentage of employees covered by collective bargaining agreements: 100%

ESG performance (viohalco.com)

C-S8-1

Value chain - Discussion of supplier screening using ESG criteria

Pages 172-174, Viohalco 2024 Annual Report

C-S8-2

Value chain - Policies to manage material impacts, risks and opportunities related to workers in the value chain

Viohalco Business Partners’ Code of Conduct

A-S1-1

Sustainable economic activity - Percentage of sustainable turnover - Alignment

• Percentage of sustainable turnover – Alignment: 16.2%

Page 140, Viohalco 2024 Annual Report

A-S1-2

Sustainable economic activity - Percentage of sustainable CapEx - Alignment

• Percentage of sustainable CapEx – Alignment: 47.5%

Page 142, Viohalco 2024 Annual Report

A-S1-3

Sustainable economic activity - Percentage of sustainable OpEx - Alignment

• Percentage of sustainable OpEx – Alignment: 8.8%

Page 144, Viohalco 2024 Annual Report

A-S1-4

Sustainable economic activity - Percentage of sustainable turnover - Eligibility

• Percentage of sustainable turnover – Eligibility: 19.6%

Page 140, Viohalco 2024 Annual Report

A-S1-5

Sustainable economic activity - Percentage of sustainable CapEx - Eligibility

• Percentage of sustainable CapEx – Eligibility: 61.3%

Page 142, Viohalco 2024 Annual Report

A-S1-6

Sustainable economic activity - Percentage of sustainable OpEx - Eligibility

• Percentage of sustainable OpEx – Eligibility: 26.8%

Page 144, Viohalco 2024 Annual Report

A-S4-1

CEO pay ratio - Total CEO pay

Page 203, Viohalco 2024 Annual Report

SS-S1-1

Product quality and safety - Discussion of product quality and safety approach

Pages 21-69, 161-167, Viohalco 2024 Annual Report

SS-S1-2

Product quality and safety - Total number of product recalls issued

• Total number of product recalls issued: 0

Pages 21-69, 161-167, Viohalco 2024 Annual Report

SS-S6-1

Health and safety performance - Number of injuries

• Number of injuries: Consolidated figures, along with a separate breakdown for each business segment, are provided

Page 166, Viohalco 2024 Annual Report

SS-S6-2

Health and safety performance - Number of fatalities

• Number of fatalities: 0

Page 166, Viohalco 2024 Annual Report

SS-S6-3

Health and safety performance - Accident frequency rate

• Accident frequency rate: Consolidated figures, along with a separate breakdown for each business segment, are provided

Page 166, Viohalco 2023 Annual Report

SS-S6-4

Health and safety performance - Accident severity rate

• Accident severity rate: Consolidated figures, along with a separate breakdown for each business segment, are provided

Page 166, Viohalco 2024 Annual Report

G

Governance

C-G1-1

Board composition - ESG related qualifications of the board members

Pages 87-89, Viohalco 2024 Annual Report

C-G1-2

Board composition - Classification of the Chairman of the Board

• Classification of the Chairman of the Board: Non- Executive

Page 196, Viohalco 2024 Annual Report

C-G1-3

Board composition - Percentage of female board members

• Percentage of female board members: 33.3%

Page 196, Viohalco 2024 Annual Report

C-G1-4

Board composition - Percentage of non-executive board members

• Percentage of non-executive board members: 60.0%

Page 196, Viohalco 2024 Annual Report

C-G1-5

Board composition - Percentage of independent non-executive board members

• Percentage of independent non-executive board members: 26.7%

Page 196, Viohalco 2024 Annual Report

C-G1-6

Board composition - Number of board members

• Number of board members: 15

Page 196, Viohalco 2024 Annual Report

C-G2-1

Sustainability oversight - Description of approach to sustainability oversight

Pages 87-89, Viohalco 2024 Annual Report

C-G3-1

Materiality - Description of the materiality assessment process and material topics

Page 91-99, Viohalco 2024 Annual Report

C-G3-2

Materiality - Approach

Pages 91-99, Viohalco 2024 Annual Report

C-G4-1

Sustainability policy - Description of sustainability policy and fundamental principles

Viohalco Sustainability Policy

C-G5-1

Business ethics policy - Description of business ethics policy and fundamental principles

Viohalco Business Code of Conduct

C-G6-1

Data security policy - Description of data security policy and fundamental principles

Data security issues are covered under Viohalco Business Code of Conduct

C-G7-1

Sustainability reporting - Basis for preparation of sustainability reporting

Page 79, Viohalco 2024 Annual Report

C-G7-2

Sustainability reporting - List all its entities included in the sustainability reporting

Page 80, Viohalco 2024 Annual Report

C-G8-1

Annual financial statements - Date of publication

Annual financial statements - Date of publication: 15/04/2025

A-G1-1

Strategy, business model and value chain

Page 84-86, Viohalco 2024 Annual Report

A-G2-1

Business ethics violations - Total number of business ethics violations

• Business ethics violations - Total number of business ethics violations: 0

Page 176, Viohalco 2024 Annual Report

A-G2-2

Business ethics violations - Total amount of monetary losses as a result of business ethics violations

• Business ethics violations - Total amount of monetary losses as a result of business ethics violations: €0

Page 176, Viohalco 2024 Annual Report

A-G3

ESG targets

Pages 86-87, Viohalco 2024 Annual Report

A-G4-1

Percentage of CEO’s variable pay

• Percentage of CEO’s variable pay: 0-100%

Page 201, Viohalco 2024 Annual Report

A-G5

External assurance

Pages 190-193, Viohalco 2024 Annual Report

A-G6-1

ESG bonds

Page 274, Viohalco 2024 Annual Report

A-G7-1

Integration of sustainability-related performance in incentive schemes - Incentive schemes and remuneration policies linked to sustainability matters

Page 87, Viohalco 2024 Annual Report

SS-G1-1

Whistleblower policy - Description of whistleblower policies and procedures

Viohalco Integrity Hotline

SR-1

Sustainability Statement/Report – Publication

Pages 78-193, Viohalco 2024 Annual Report

SR-2

Sustainability Statement/Report – Date of the Publication

Sustainability Statement/Report - Date of publication: 15/04/2025