SCHREDER - Sustainability Report 2024

Table of contents

Our Sustainability Strategy

Impact, risk and opportunity (IRO) assessment In the second step of our DMA process, we analysed the 61 ESG topics identified during the value chain mapping through a series of individual interviews. Each topic was assessed for either impact materiality (how Schréder affects the ESG topic) or financial materiality (how the ESG topic poses risks or opportunities to Schréder). We used a 1 - 3 ranking scale, to evaluate scale, scope and likelihood of impact, as well as scale and likelihood of financial relevance. We used a materiality threshold of 6. Following this assessment, we refined and grouped the topics, resulting in 12 ESG topics being mapped onto our DMA matrix, nine of which were found to be material. DMA matrix

Stakeholder review and engagement As a final step, we consulted with key stakeholder groups, including customers, suppliers, employees and the Senior Executive Team (SET), to validate our DMA matrix. We conducted a survey of external and internal stakeholders, presenting each material topic alongside a brief explanation and asking respondents to indicate whether they agreed or disagreed. We also held meetings with the SET and the Board to present the matrix, share insights, and request formal approval.

Our sustainability strategy is shaped by the voices of our stakeholders and strengthened by the active support of our shareholders. Guided by the UN Sustainable Development Goals, we are committed to turning shared responsibility into long-term, measurable impact for people, the planet and future generations.

Gonzalo Escribano Group Sustainability Director

Materiality Assessment In 2024, we began preparing for the Corporate Sustainability Reporting Directive (CSRD), undertaking key actions such as a double materiality assessment (DMA), gap analysis and review of the EU Taxonomy. This was our first company-wide DMA, confirming that our core ESG topics were largely consistent with those identified in 2019. However, the updated methodology and value chain analysis revealed additional impacts and provided clearer insights into potential financial risks and opportunities. Value chain mapping We brought together representatives from all the core departments - including Operations, Legal, Finance, People and Culture and Sales - for a one-day workshop to collaboratively map our value chain in detail. Together, we identified the key actors, processes and locations, and linked them to the relevant ESG topics. Of the 90 ESG sub-topics we reviewed, we found direct connections to our value chain in 61 cases.

MATERIAL TOPICS

NON-MATERIAL TOPICS

Climate change

Biodiversity protection

Diversity & Equity within our company

Circular economy - waste

Corruption & bribery

Working conditions within our company

Training and skill development of our employees

Workers in the value chain

Health & Safety of our customers

Diversity & Equity in our value chain

Training & skill development in our value chain

Circular economy - material consumption

11

Financial materiality

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