General basis for preparation of the sustainability statement

This Sustainability Statement, which has been prepared on a consolidated basis, covers the financial year 2025. The scope of consolidation used to prepare the Sustainability Statement is defined in the same way as in the company’s Annual Financial Statements. In principle, all subsidiaries in which the company holds a stake of more than 20% are included in Heinzel Group’s Sustainability Reporting. Additional details on the organizational structure can be found in the Group structure. Equity investments of over 50% are fully included in the data, while those between 20% and 50% are only partially considered. For example, Scope 1 and Scope 2 emissions of these investments are included in category 3.15 of the corporate carbon footprint, but their Scope 3 emissions are not considered, according to the Greenhouse Gas Protocol. In preparing this Sustainability Statement, the double materiality assessment from 2024 was reviewed, and all existing material topics were confirmed. Furthermore, the corporate carbon footprint was calculated, considering own activities, as well as Heinzel Group’s upstream and downstream value chain. In 2025, a climaterisk and scenario analysis based on TCFD and ESRS guidance was conducted. Assessing climaterelated risks supports targeted adaptation measures to strengthen operational resilience at Heinzel Group’s production sites. Further details can be found in the chapter Climate change . Information about Heinzel Group value chain can be found in chapter SBM-1 - Strategy, business model and value chain. In general, the information presented in this statement focuses on the company’s own activities, and key figures are derived primarily from these operations. In contrast, Heinzel Group’s carbon footprint assessment also includes upstream and downstream Scope 3 emissions, providing a comprehensive view of climaterelated impacts across the value chain. For additional information on system boundaries in relation to the topicspecific standards, refer to SBM-3 - Material impacts, risks and opportunities, and their interaction with strategy and business model.