Risk management and internal controls over sustainability reporting

Control mechanisms integrated into Sustainability Reporting ensure high standards of accuracy, transparency, and verifiability in the collection, processing, and consolidation of report content. First, quantitative data is collected at the level of the relevant specialist departments and subjected to an initial technical review. The Group Sustainability Team then carries out additional checks, as well as plausibility and consistency tests, during consolidation. All relevant documents are systematically archived to ensure transparent and traceable documentation. Qualitative content is first reviewed and evaluated by the supplying departments. After the consolidating body reviews it, in accordance with the dual control principle, the content is included in the report. Before publication, the Sustainability Steering Committee approves both qualitative and quantitative information. Report content consolidation is based on clearly defined guidelines, including reporting and KPI manuals for each material topic. Close coordination with internal and external control bodies ensures regulatory compliance and guarantees the completeness and accuracy of disclosed information.