Disclosures in relation to specific circumstances

This report follows the structure and logic of the Sustainability Statement 2024, with the exception of renaming the material topic E3 from “Water and Marine Resources” to “Water”. This adjustment aligns with the updated ESRS from November 2025. #### Adjustment of time horizons As last year, Heinzel Group has defined the time horizons set out in ESRS 1, Section 6.4, as follows: short-term (1–3 years), medium-term (3–5 years), and long-term (more than 5 years). These time horizons consider Heinzel Group's specific planning and business cycles, enabling a more precise assessment of impacts, risks and opportunities. If significant changes in scope, magnitude, reversibility, and/or probability were identified across the different time horizons, a specific, individual assessment was performed. Otherwise, an overall assessment was performed. Additionally, Heinzel Group also incorporates the time horizons of internationally recognized organizations, such as the IPCC (Intergovernmental Panel on climate change) and the SBTi (Science Based Targets initiative), into its assessments. The IPCC's time horizons are near-term (2021–2040), mid-term (2041–2060), and long-term (2081–2100); the SBTi's are near-term (until 2030) and long-term (until 2050). For the climate risk and scenario analysis, the time horizons for short- and mid-term were 2012-2037, and for long-term, 2038-2063, based on climate science. #### Calculation and adjustments When calculating the corporate carbon footprint, especially for Scope 3 emissions, assumptions and estimates are used when specific data is not available. To ensure consistency, secondary data sets for emission factors are used in most cases. Key figures containing estimated data from the upstream and/or downstream value chain, derived from indirect sources such as industry averages or other approximations, are documented accordingly. The estimation methods used and the use of secondary data are transparently traceable in internal documentation. Heinzel Group's Corporate Carbon Footprints follow the requirements of the Greenhouse Gas Protocol and its documentation for the years 2023-2025 is externally verified in accordance with ISO 14064-1 and ISO 14064-3. Building on the Sustainability Statement, which was voluntarily prepared for the first time for the reporting year 2024 and is based on the ESRS (as of July 31, 2023), the scope and methodological robustness of reported metrics continue to be further developed. As metrics and definitions evolve, current-year results reflect these improvements. Data-specific changes are subject to a threshold, which is divided between reconciliation and restatement. Depending on the threshold size, the necessary adjustments are made afterward and transparently published in the following sustainability statements. The underlying assumptions and calculations are documented in internal source documents. If significant discrepancies arise as part of ongoing methodological enhancements in the voluntarily disclosed metrics, they will be disclosed transparently and the necessary corrections explained accordingly. Changes may result from an update to the base year, particularly in the area of water. In addition, the presentation of the reporting years has been shortened to three reporting years (exception: Scope 1 & 2 development in relation to the base year 2021) to ensure alignment with financial reporting.The materiality analysis was reviewed and further specified in 2025 based on the analysis that was conducted voluntarily in 2024 (see chapter Impact, risk and opportunity management ). This review did not result in any changes to materiality compared to the 2024 analysis.Adjustment made on KPIs:Reducing specific freshwater withdrawal per metric ton produced by 25% by 2030 is now measured against the updated 2021 base year, which was revised to exclude Raubling Papier GmbH following the site’s shutdown in 2024 and to maintain consistency in the operational scope.The reporting principles in this Sustainability Statement are within the framework of the ESRS (as of July 31, 2023). However, other frameworks and regulations are directly or indirectly also considered to obtain a holistic view of the materiality analysis and its material topics, and to evaluate qualitative and quantitative data:b-corp (Benefit Corporation), CDP (Carbon Disclosure Project), EMAS (Eco-Management and Audit Scheme), Energy audits and all relevant European and local energy laws, EU ETS (EU Emissions Trading System), FSC ® und PEFC, GHG (Greenhouse Gas) Protocol, GRI (Global Reporting Initiative), ISBB (International Sustainability Standards Board), ISO 14001:2015, ISO 14064:2018, ISO 26000:2010, ISO 50001:2018, OECD Guidelines for Multinational Enterprises, PRI (Principles of Sustainable Investment), SBTi (Science Based Targets initiative), SDGs (Sustainable Development Goals), TCFD (Taskforce on Climate Related Financial Disclosures), UNGC (UN Global Contact).