Material impacts, risks and opportunities

Heinzel Group has both negative and positive actual and potential impacts on the environment, both in the context of its own activities and along the value chain. Negative impacts include greenhouse gas and air pollutant emissions, water consumption, raw material extraction, and potential land use changes. At the same time, the company promotes the use of renewable energies, energy efficiency, circular economy, and responsible resource use, and continuously optimizes waste management. The impact, risks and opportunities identified in the materiality analysis were reviewed in 2025, and material topics have been re-evaluated. As Heinzel Group's business model has not changed, this did not result in changes compared to the previous assessment. A detailed list of the assessed impacts, risks and opportunities is available in internal source documents but is not part of the public sustainability statement.The identified impacts continue to shape and guide Heinzel Group’s strategy, which was updated in 2022. At its core, the strategy is anchored in the group’s top priority: securing its energy supply from renewable, nonfossil sources, forming the foundation of its longterm sustainability ambition. Building on this cornerstone, the strategy focuses on strengthening competitiveness, expanding and diversifying the portfolio, driving high performance, advancing environmental stewardship, and fostering a safe, engaging, and attractive workplace. These ambitions are structured along five strategic pillars: People, Competitiveness, Performance, Planet, and Portfolio. For further details, see chapter Strategy 2030 .Dealing with climate-related risks and opportunitiesFor Heinzel Group, it is not only important to mitigate climate related risks and opportunities and to push the reduction of its CO 2 e emissions but also to be aware of the climate related risks and opportunities regarding adaptation. Therefore, Heinzel Group's positioning and resilience to physical climate risks were analyzed in 2025 for the production sites in Laakirchen, Steyrermühl, Pöls (Austria), and Kunda (Estonia). The physical climate-risk and scenario analysis was carried out with support from an external consultancy specializing in climate assessments, using climate and meteorological data provided by an independent data provider.In site-specific workshops, relevant system elements were identified, and their vulnerability to climate risks was assessed. Based on this, an analysis of the likelihood of occurrence and potential impacts of relevant climate hazards was carried out. Suitable adaptation measures were derived, including an assessment of their effectiveness. In addition, the upstream and downstream value chains were examined, based on general studies for Austria, Germany, and globally, regarding its susceptibility to physical climate risks. The resilience in the event of damage was assessed for both the company's own activities and the value chain. Also, the risk evaluation has been divided by gross (without adaptation measures) and net (with adaptation measures).Overall, there are no significant climate-related risks identified in the short and medium term (2012-2037). In the long term (2038-2063), however, temperature- and water-related risks in particular—such as heat waves, heat stress, temperature changes, and high and low water levels—can have a negative impact on productivity and assets without appropriate adaptation measures.The results of this analysis form an essential basis for the further development of Heinzel Group's risk and sustainability management. The analysis considers overall probabilities of occurrence and changed framework conditions; extreme, individual events can occur independently of this at any time. Heinzel Group incorporates the identified risks into its decision-making processes and, where necessary, adjusts its strategy and measures to ensure long-term business continuity.Based on the physical climate- risk and scenario analysis, Heinzel Group and its production sites can currently be considered resilient to climaterelated hazards. Over the long term, some risks are projected to intensify and may have adverse effects, requiring ongoing monitoring and timely mitigation. To maintain and strengthen resilience, current events will be tracked, and it is planned to update the physical climaterisk analysis as new IPCC climate data become available.