Policies related to resource use and circular economy

Crayon has established policies and practices related to resource use and circular economy as part of our environmental management approach:

Environmental Management System

Our global environmental management system is certified to ISO 14001, which includes systematic management of resource use and waste management practices. This certification covers all our operations across 46 countries.

Circular Economy Focus

As part of our ESG strategy approved by the board of directors in December 2024, e-waste and circular economy is a key focus area under our environmental pillar. Our environmental pillar has the vision "To protect the planet by being a responsible steward."

Device Management Policy

We have implemented a sustainable device management program that focuses on:

• Device lifecycle management
• Maximizing device reuse through resale programs
• Proper recycling of end-of-life devices
• Reducing electronic waste through circular practices

Resource Optimization

Through our IT Cost Management services, we help customers optimize their software and cloud resources, which contributes to more efficient resource utilization across the technology sector. This includes:

• Software asset management to reduce unnecessary licenses
• Cloud optimization to minimize resource waste
• FinOps services to optimize cloud resource consumption

Our circular economy policies are integrated into our broader environmental management framework and are regularly reviewed as part of our ISO 14001 certification requirements.

Policies Related to Resource Use and Circular Economy

Circular Economy Policy Framework

GN has established comprehensive policies related to resource use and circular economy as part of its commitment to sustainable design and minimizing environmental impact:

Sustainable Design Policies

Design for Sustainability:

• Focus on sustainable design as one of three key sustainability areas
• Developing product designs that impact the experience of products, not the environment
• Support for transition to circular economy through design decisions
• Integration of circular economy principles into product development processes

Product Lifecycle Approach:

• Consideration of resource use throughout entire product lifecycle
• Design for durability, repairability, and end-of-life management
• Minimization of material use while maintaining product performance and quality

Resource Efficiency Policies

Manufacturing Resource Optimization:

• Resource efficiency measures across global manufacturing operations:
  • Central and regional manufacturing sites in Australia, China, Denmark, Japan, Malaysia, South Korea, Spain, and United States
  • Optimization of resource use in contract manufacturing partnerships
• Balancing operations between different facilities to optimize resource utilization

Supply Chain Resource Management:

• Integration of resource efficiency requirements into supplier management
• Working with tier 1 manufacturers and more than 100 sub-suppliers on resource optimization
• Long-term strategic partnerships include resource efficiency criteria

Waste Reduction and Circular Practices

Waste Minimization:

• Implementation of waste reduction practices across operations
• Focus on circular economy principles to minimize waste generation
• Proper waste management and disposal practices at all facilities

Material Recovery and Recycling:

• Policies supporting material recovery and recycling initiatives
• Integration of recycled materials where technically and economically feasible
• End-of-life product management to support circular economy

Operational Resource Policies

Facility Resource Management:

• Resource efficiency measures across global operations:
  • R&D centers in Denmark, United States, Netherlands, Poland, France, Italy, and China
  • Office locations in 30+ countries with direct sales presence
  • Distribution centers in Mexico, Poland, China, and Hong Kong

Logistics Optimization:

• Regional distribution strategy to optimize resource use in logistics
• Partners responsible for local logistics to minimize transportation resource consumption
• Supply chain diversification to improve resource efficiency

Technology and Innovation Policies

R&D Resource Focus:

• DKK 1.9 billion R&D investment includes focus on resource-efficient technologies
• Innovation in materials and processes to reduce resource consumption
• Unified R&D organization enables sharing of resource efficiency expertise across divisions

Digital Solutions:

• Development of digital solutions that reduce physical resource requirements
• Software and AI innovations that extend product lifecycles
• Remote collaboration solutions helping customers reduce resource consumption

Regulatory and Standards Compliance

Regulatory Alignment:

• Compliance with growing product-related sustainability legislation related to resource use
• Adherence to circular economy regulations across global markets
• Integration of resource-related regulatory requirements into business processes

Industry Standards:

• Implementation of industry best practices for resource use and circular economy
• Participation in circular economy initiatives and standards development
• Annual review of resource use policies and performance

Business Integration Policies

Strategic Integration:

• Resource use and circular economy integrated into business strategy
• Board oversight through risk management framework
• Executive Leadership Team involvement in resource-related decisions

Value Chain Integration:

• Resource efficiency considerations throughout entire value chain
• Integration with broader sustainability strategy including climate goals
• Alignment with one-company transformation synergies for resource optimization

Stakeholder Engagement Policies

Customer Engagement:

• Communication about product resource efficiency and circular economy features
• Response to growing stakeholder focus on sustainability including resource use
• Sustainability-minded customer attraction through circular economy policies

Supply Chain Collaboration:

• Enhanced communication and problem-solving capabilities for resource efficiency initiatives
• Collaboration with partners on circular economy practices
• Integration of resource efficiency into partnership agreements

Performance and Monitoring Policies

Resource Use Monitoring:

• Systematic tracking of resource consumption across operations
• Integration of resource efficiency metrics into business performance measurement
• ESG performance tracking includes resource use indicators

Continuous Improvement:

• Regular assessment and enhancement of resource use policies
• Integration of circular economy best practices
• Innovation in resource efficiency and circular economy approaches

Product-Specific Resource Policies

Hearing Aids:

• Focus on miniaturization to reduce material requirements
• Long product lifecycles and repairability considerations
• Battery efficiency and sustainable battery management

Enterprise Equipment:

• Durable design for professional use environments
• Resource-efficient manufacturing of audio and video equipment
• Software solutions extending hardware lifecycles

Gaming Peripherals:

• Resource-efficient design of gaming hardware
• Focus on product longevity and user upgradability
• Material selection for reduced environmental impact

These comprehensive policies demonstrate GN's commitment to resource efficiency and circular economy principles across its operations, products, and value chain, supporting both environmental goals and business sustainability.

Policies related to resource use and circular economy

Hilti's approach to resource use and the circular economy is structured around the Environmental Policy and the Code of Conduct for Suppliers and Sustainable Sourcing Policies, along with newly established guidelines for spare parts reuse. Together, these frameworks aim to reduce the ecological footprint across Hilti's operations and supply chain.

Environmental Policy

The Environmental Policy emphasizes minimizing the reliance on virgin materials through strategies such as material reuse and recycling, including initiatives like tool case and battery recycling, as well as supporting opportunities for reuse through circularity-focused design principles. The policy also promotes resource efficiency and circularity throughout the product life cycle.

Spare parts reuse guidelines

To support the objectives of the Environmental Policy, global process guidelines were introduced for the extraction, storage and replenishment of reusable spare parts within Hilti's repair supply chain. These guidelines standardize and scale up the reuse of spare parts, enhancing efficiency across the Group's repair processes. Based on best practices, it defines the Kanban-driven replenishment process within tool service centers and ensures adequate controls. The pre-sorting of inbound tools awaiting parts extraction supports an efficient extraction process, enabling the local-to-local reuse of parts.

Sustainable Sourcing Policies

The Sustainable Sourcing Policies for direct procurement and indirect procurement specify how sustainability is incorporated in direct and indirect procurement processes by, for example, providing guidance on how suppliers are assessed according to environmental and social criteria.

Code of Conduct for Suppliers

The Code of Conduct for Suppliers and Third-Party Intermediaries further reinforces these practices along Hilti's supply chain, requiring suppliers to minimize waste and emissions, prioritize material recycling and adhere to international standards for managing hazardous materials.

As part of our sustainable corporate strategy, the following group-wide policy applies to environmental topics:

Climate and Environment Policy

General objectives: Definition of group-wide minimum standards for environmental protection; Embedding of climate and environmental protection in business processes and projects

Main subject matter:

• Resource use and circular economy: Promotion of the circular economy; Mindful use of resources; Waste management

Reference to third-party standards or initiatives: United Nations Sustainable Development Goals (SDGs), UNGC principles, European Green Deal, ISO 14001/ISO 50001

Scope: Binding on all Krones Group employees worldwide; Applies along the entire value chain

Organisational unit accountable for implementation: Corporate Sustainability; Adoption by the Executive Board

Process for monitoring: Internal review in regular audits; External audits and ISO certifications by independent third parties

Consideration given to the interests of stakeholders: Dialogue-based engagement in policy development

Availability of the policy to stakeholders: Available to all employees; Access via internal policy management system

IROs that the policy relates to: Resource inflows, Resource outflows

In the event of an environmental violation, all workers along the entire value chain and external stakeholders of the Krones Group have various means to be heard. Besides direct contact with the company, the main point of contact is the Krones Integrity reporting system. This enables environmental violations to be clearly identified as such from the outset.

Less waste

We consistently strive to minimize waste production and promote circularity through recycling and taking advantage of opportunities for reuse. Responsible waste and e-waste management through authorized operators.

We create solutions for mitigating climate change and shifting toward the circular economy by refining waste, residues, and innovative raw materials into renewable fuels and sustainable feedstock for polymers and chemicals.

Neste has been advancing chemical recycling to accelerate the transition to a circular economy for plastics. We are using raw materials like liquefied waste plastic and liquefied discarded rubber tires and refine them into high-quality drop-in feedstock for the production of new plastics.

Neste provides the polymers and chemicals industries with renewable and circular solutions that help mitigate climate change, combat plastic waste pollution and reduce dependence on fossil resources.

Resource use and circular economy policies

We set minimum, mandatory requirements for the management of water, waste, wastewater and pharmaceuticals in the environment. Each part of the organization is required to protect the environment by reducing risk; to ensure individuals are appropriately skilled, competent and fit for performing their tasks properly; and to comply with environmental regulation.

We seek to minimize discharge of active pharmaceutical ingredients (APIs) into water systems, and do not dispose of waste containing APIs in landfill.

Waste management policies

We have established policies for waste reduction and circular economy approaches:

• Reduce the amount of waste sent for disposal by half by 2025, compared with a 2016 baseline
• Further reduce our impact with a new target to reduce the amount of waste sent for disposal by 30% by 2030, compared with a more recent 2022 baseline
• Eliminate polyvinyl chloride (PVC), a long-lasting plastic, in secondary and tertiary packaging at Novartis sites by 2025

Circular economy approach

As part of our continued commitment to waste reduction and the use of recycled materials, we focus on improving process efficiencies and using more recycled plastics and reusable shipping boxes.

OMV's proprietary ReOil® thermal cracking technology was developed to meet the European Commission's targets for the circular economy and to fulfill future packaging recycling quotas. OMV and Borealis are pursuing the clear ambition of becoming a leading player in chemical and mechanical recycling technologies.

A key pillar in the Chemicals business is growing the sales volumes of sustainable products. As part of its ambition to establish a leading position in renewable and circular economy solutions, OMV aims to grow its sales volumes of sustainable base chemicals and polyolefins to up to 1.4 mn t by 2030. 70% of these volumes will be derived from mechanical and chemical recycling.

Policies Related to Resource Use and Circular Economy

Circular Economy Strategic Framework

Strategic Integration: "This strategy will enable us to create new value chains based on the circular economy to serve as a lever for fostering industrial activity, generating new jobs and driving the economy in the depopulated rural areas of Spain."

Industrial Transformation Policy: "We are turning our industrial complexes into multi-energy hubs, capable of processing all sorts of raw materials and waste to manufacture products with a low carbon footprint."

Waste-to-Energy Policies

Organic Waste Utilization: Policy to use "organic waste, such as used cooking oil to produce 100% renewable fuels that are compatible with the combustion engines of our cars and will be essential for decarbonizing heavy road transport of goods or the aviation sector."

Urban Waste Transformation: Planned Tarragona Ecoplant represents policy commitment to "transform urban waste into renewable methanol for the transportation sector and materials to produce various applications."

Raw Material Diversification Policy

Multi-Feedstock Approach: Strategic alliance with Bunge Ibérica to "increase access to a broad portfolio of low-carbon feedstocks needed for the manufacture of renewable fuels."

Alternative Raw Materials: Policy for processing "all sorts of raw materials and waste" in industrial complexes, including tire pyrolysis oils and solid recovered fuel (SRF) with high plastic content.

Technology Development Policies

Circular Economy Research: Established "new Circular Economy Laboratory, for the characterization of raw materials used in new production processes (pyrolysis, gasification and anaerobic and fermentation processes)."

Innovation Investment: Investment in Ingelia S.L. for "industrial HTC (hydrothermal carbonization) process technology capable of treating biomass and valorizing it into biochar (a high value-added product with applications as a renewable fuel or biomaterial)."

Resource Efficiency Policies

Technology Neutrality: Policy to "capitalize on every opportunity offered by the energy transition" while making "the exploration, production and consumption of these fuels more efficient."

Operational Efficiency: High utilization rates policy with Spain conversion refining use of 99.5% and Spain distillation refining use of 88.1%.

Collaboration and Partnership Policies

Industry Collaboration: Participation in All4Zero hub with ArcelorMittal, Holcim, and Iberia that "aims to scale up industrial solutions that target decarbonization and circular economy."

Circular Value Chain Integration: Policy framework for integrating circular economy principles across the value chain from feedstock sourcing through product delivery.

Materials Recovery Policies

Hydrocarbon Waste Processing: Policy for "co-processing of alternative oils from tire pyrolysis and solid recovered fuel (SRF) with high plastic content" through the Pyroplast 2.0 project.

Biomass Valorization: Policy support for technologies that treat biomass and valorize it into high value-added products with multiple applications.

Strategic Business Integration

Multi-Energy Hub Policy: Comprehensive policy to transform industrial sites into integrated facilities capable of processing diverse waste streams and producing low-carbon products.

Circular Economy as Growth Driver: Policy positioning circular economy as "lever for fostering industrial activity, generating new jobs and driving the economy in the depopulated rural areas."

Circular Economy Strategy

As a key component of the strategy, the PIONEERING FOR CIRCULAR SOLUTIONS vision clearly illustrates the Salzgitter Group's leadership aspiration in the field of circularity. Our understanding of circularity consists of keeping resources once sourced from nature for as long as possible in economic use, thereby minimizing the additional introduction of finite resources into the economic cycle.

In our case, the circular economy is focused on ramping up scrap recycling, considerably accelerating the decarbonization of steel production, as well as sourcing power from renewable energies.

Scrap Recycling Expansion

The primary goal in the field of circularity is to increase the use of scrap in steel production, from currently 2 million tons p.a. to at least 3 million tons p.a. (+50%) through to 2030.

In the second quarter of 2024, Salzgitter AG commissioned the construction of a large shredding facility in Salzgitter. Entailing an investment volume of almost €30 million, the plant will secure the supply of low carbon steel production with qualitatively high-grade scrap in sufficient quantities. Commissioning has been scheduled to coincide with the start of the first stage of the SALCOS® transformation program in 2026.

DEUMU Deutsche Erz- und Metall-Union GmbH set about developing scrap type 4 SALCOS® together with its partners. This scrap is in line with the properties required in the SALCOS® production process.

Our breakthrough soda ash process, e.Solvay, is expected to reduce our scope 1 & 2 greenhouse gas emissions by around 50%, and the consumption of natural resources, to result in 20% less water and salt and 30% less limestone, compared to the current process, while eliminating limestone residues.

Our proprietary process for bio-sourced Highly Dispersible Silica made from rice husk ash, a rice byproduct, will offer the tire industry a circular silica with a reduced carbon footprint.

Our new Augeo® Carbon Neutral portfolio offers bio-based, readily biodegradable, Low Volatile Organic Compounds (LVP-VOC), and high‑performance solvents including a new carbon neutral product for air care and home cleaning. It is produced at our Paulínia, Brazil, plant that introduced renewable‑source products such as bio-based solvents.

Resource Use and Circular Economy Policies:

Stora Enso has established comprehensive policies to promote circular economy principles and efficient resource use:

Circular Economy Framework:

• Commitment to circular economy principles to reduce, reuse, and recycle materials in both production and consumption
• Integration of circularity into product development processes
• Collaboration with customers and partners to promote product recycling
• Target: 100% recyclable products by 2030 (currently 94%)

Cascading Use of Wood:

• Policy supporting cascading use of wood, ensuring all parts of harvested trees, forestry residuals, and industrial side streams are used efficiently
• Biological assets (standing trees) serve as raw materials for pulp and mechanical wood production
• Wood residues are used as biofuels, mainly in our own operations
• Maximizing value from each tree through multiple applications

Resource Efficiency Policy:

• Continuous improvement in resource efficiency across all operations
• Material flow optimization to minimize waste generation
• Energy efficiency measures integrated with resource management
• Water efficiency and recycling programs

Waste Reduction and Management:

• Waste prevention as the primary strategy
• Material recovery and recycling programs
• Use of material streams that would otherwise end up as waste
• Circular material flows within and between operations

Product Design for Circularity:

• Design products for recyclability and reusability
• Development of renewable alternatives to fossil-based materials
• Integration of life cycle thinking into product development
• Collaboration with customers on end-of-life product management

Supply Chain Circularity:

• Engagement with suppliers on circular economy practices
• Sourcing of recycled materials where appropriate
• Support for supplier circular economy initiatives
• Integration of circularity criteria into supplier selection

Circular Economy in Sustainability Pledge

Within our Climate action pillar, we:

Drive the development towards a circular economy in own operations and through solutions and services

Some recent accomplishments include adopting circular economy practices as part of our commitment to climate action by continuously reducing greenhouse gas (GHG) emissions and adopting circular economy practices.

Our key focus areas include energy management, carbon emissions, and circularity.

Policies related to resource use and circular economy

Circular economy commitment TKH is committed to implementing circular economy principles across our operations and product lifecycle. We focus on resource efficiency, waste reduction, and designing for recyclability.

Resource efficiency policy

• Optimization of raw material usage in production processes
• Implementation of waste reduction programs across all operations
• Target: < 5% waste of most relevant raw materials compared to total material consumption
• Regular monitoring and optimization of resource consumption patterns

Circular design principles

• Integration of recyclability considerations in product development
• Design for environment principles in engineering processes
• Development of products that support customer circular economy goals
• Focus on material selection that enables end-of-life recycling

Waste management and recycling policy

• Comprehensive waste reduction and recycling programs
• Achievement of 75.2% recycling rate in 2024
• Implementation of waste sorting and treatment systems
• Focus on converting waste streams into valuable inputs where possible

Raw material stewardship

• Sustainable sourcing policies for key raw materials
• 59.0% of Tier-1 copper suppliers certified by The Copper Mark (target > 80%)
• Active dialogue with strategic suppliers to improve sustainability practices
• Assessment of raw material extraction impacts and sourcing risks

Product lifecycle management

• Integration of circular economy considerations throughout product lifecycle
• Development of take-back and recycling programs where applicable
• Focus on extending product lifespans through quality design
• Support for customer circular economy initiatives through our technologies

Value chain integration

• Engagement with suppliers on circular economy practices
• Customer collaboration on circular design and end-of-life management
• Industry collaboration on circular economy best practices
• Integration of circular principles in procurement processes

Continuous improvement

• Regular review and enhancement of circular economy practices
• Investment in technologies that support resource efficiency
• Monitoring and reporting of circular economy performance
• Alignment with industry circular economy standards and initiatives

Policies Related to Resource Use and Circular Economy

Vestas has established comprehensive policies focused on circular economy principles and efficient resource utilization as part of our sustainability strategy pillar "Circularity - We want to produce zero-waste wind turbines by 2040."

Circular Economy Strategy

Zero-Waste Vision: Our ultimate goal is to produce zero-waste wind turbines by 2040, supported by our industry-leading Circularity Roadmap which outlines our pathway and interim targets.

Material Efficiency: We have set specific targets to improve material efficiency:

• 2025 Target: Improve material efficiency rate to 1.2 tonnes waste per MW produced and shipped
• 2030 Target: Improve material efficiency rate to 0.2 tonnes waste per MW produced and shipped (90% improvement)
• 2024 Performance: 1.0 tonnes waste per MW, showing improvement from 1.2 in 2023

Waste Management and Recycling Policies

Waste Hierarchy: Following the waste management hierarchy of reduce, reuse, recycle:

• Reduce: Minimizing waste generation through design optimization and manufacturing efficiency
• Reuse: Extending component life through refurbishment and repurposing
• Recycle: Maximizing recycling rates for materials and components

Recycling Performance:

• 68% of materials recycled in 2024 (maintained from 2023)
• 30k tonnes of waste collected for recycling in 2024
• Focus on increasing recyclability rates across product portfolio

Product Design and Innovation

Circular Design Principles: Integration of circular economy principles into product development:

• Design for disassembly and end-of-life recycling
• Material selection prioritizing recyclable and sustainable materials
• Modular design approaches for component reuse
• Life cycle assessment integration in design decisions

Blade Recycling Innovation: Advanced development of circular recycling methods for epoxy-infused blades while continuing traditional recycling routes for repowering projects

Component Life Extension

Refurbishment Programs:

• 34.5% refurbished component utilization in 2024 (vs 33.5% in 2023)
• 2030 Target: Increase refurbished component utilization to 55%
• Focus on extending useful life of components through repair and refurbishment

Repowering Services: Supporting customers in:

• Lifetime extensions of existing turbines
• Technology upgrades for improved efficiency
• Component replacement with refurbished alternatives
• End-of-life planning and material recovery

Supply Chain Integration

Supplier Requirements: Integration of circular economy principles into supply chain management:

• Supplier sustainability requirements
• Collaborative development of circular solutions
• Material traceability and lifecycle tracking
• Waste reduction initiatives across the value chain

Material Sourcing:

• Prioritizing recycled and sustainable materials where possible
• Working with suppliers on circular material flows
• Developing closed-loop material systems

Resource Efficiency Measures

Manufacturing Efficiency:

• Waste reduction in production processes
• Material optimization and yield improvement
• Energy efficiency in manufacturing operations
• Water conservation and reuse initiatives

Packaging and Transport:

• Sustainable packaging solutions
• Transport optimization to reduce material use
• Returnable and reusable packaging systems
• Logistics efficiency improvements

Governance and Implementation

Strategic Integration: Circular economy policies are integrated into:

• Corporate strategy and business planning
• Product development processes
• Supply chain management
• Customer engagement and solutions

Performance Monitoring: Regular tracking and reporting of:

• Material efficiency metrics
• Waste generation and recycling rates
• Component refurbishment utilization
• Circular economy target progress

Stakeholder Engagement

Customer Partnerships: Working with customers on:

• Circular economy solutions
• End-of-life planning for turbines
• Sustainable upgrade and repowering options
• Shared value creation through circularity

Industry Collaboration: Participation in industry initiatives to:

• Develop circular economy standards
• Share best practices
• Advance recycling technologies
• Create circular material markets

Actions and resources related to resource use and circular economy

Sustainable Device Management Program

Crayon has implemented a comprehensive sustainable device management program with concrete results:

• 293 devices were recycled or resold in 2024
• This program focuses on extending device lifecycle through refurbishment and resale
• Proper recycling channels are used for end-of-life equipment

ISO 14001 Implementation

Our global certification for ISO 14001 environmental management system provides the framework for systematic resource management across all our operations in 46 countries. This includes:

• Resource consumption monitoring
• Waste reduction initiatives
• Circular economy practices
• Environmental performance improvement

Customer Resource Optimization Services

Through our business operations, we help customers optimize their resource utilization:

• IT Cost Management services help customers achieve average 30% IT cost savings
• Software Asset Management reduces unnecessary software licenses and resource waste
• FinOps services through our Crayon Cloud Cost Control platform help manage software and cloud resource consumption efficiently
• Cloud optimization services help customers right-size their infrastructure to minimize resource waste

Strategic Resource Allocation

E-waste and circular economy is identified as a focus area under our environmental pillar as part of our five-year ESG strategy (2025-2030). This ensures dedicated resources and management attention to advancing our circular economy practices.

Partnerships and Collaboration

We work with certified recycling partners and device refurbishment specialists to ensure proper handling of electronic equipment throughout its lifecycle, maximizing reuse and ensuring responsible disposal when recycling is necessary.

Actions and resources related to resource use and circular economy

Hilti advances resource efficiency and circularity by focusing on three key levers: reducing overbuying, maximizing the reuse of materials and advancing recycling processes. These actions support Hilti's objectives for circular design and are integral to the company's decarbonization strategy, reducing the material negative impact across the value chain and acting on the material opportunity.

Key levers

Hilti's circular economy approach emphasizes three primary areas:

Reduce

The focus is on minimizing wasteful overbuying and enhancing customer resource optimization through tool park optimization, as well as the tools on demand and loan tools offerings. This includes helping Hilti's customers manage and optimize their tool inventory to reduce unnecessary purchases.

Reuse

Processes prioritize intelligent reuse of tools, batteries and spare parts, leveraging the collection of Fleet Management tools to reuse these items, following stringent internal quality assessments, and ensure the highest degree of utilization possible.

Recycle

Recycling initiatives are continuously improved by working closely with partners to ensure that materials are returned into circulation.

Detailed reduction actions

Hilti's approach to minimizing resource outflows leverages durable product design, circular business models and tailored tool park solutions to reduce waste and optimize resource use.

Design for durability and longevity

Hilti products are engineered for long-lasting performance, built with high-quality materials and subjected to rigorous testing. This ensures durability and reliability in demanding applications, reducing resource inflows and outflows by minimizing the need for frequent replacements.

Circular business models

Hilti's Fleet Management Model and On!Track solution help customers optimize tool usage and inventory and avoid overconsumption. By enabling efficient asset tracking and inventory management, these services decrease the demand for new tools, lowering both resource inflows and outflows. Flexible short- and medium term use solutions provide additional ways for fleet customers to meet tool needs without unnecessary purchasing.

Tool park optimization service

Customers are offered an individually tailored tool inventory based on usage patterns and needs. Hilti's Nuron cordless tool platform collects and analyzes data to provide insights into tool utilization, helping customers maintain an optimal tool park.

Detailed reuse actions

Hilti's reuse strategies are supported by a high tool collection rate that allows the effective repurposing of returned items. Key activities within Hilti's reuse initiatives include:

Spare part reuse in repair

Based on strict quality guidelines and in collaboration with customers, spare parts from returned tools are extracted and reused to reduce the need for new parts where possible, contributing to resource conservation. This practice has become a standardized process in Hilti's tool service centers.

Battery reuse in warranty exchange

In 2024, a program was launched to reuse batteries that pass quality testing after they are returned by customers. A successful pilot in selected markets has been initiated.

Premium tool pool program

Returned tools that meet Hilti's quality standards are added to a premium loaner inventory, when possible. This ensures that functional tools continue to serve customer needs, reducing the demand for new tools while increasing tool utilization and longevity. A robust platform for scaling these processes is in place, with further improvements planned for efficiency and reliability in the coming year.

Tool donations

Donations of returned tools provide significant benefits to communities, educational institutions and humanitarian organizations. This initiative is underpinned by an operational process that will be rolled out globally.

Circularity factory

A new circularity-focused repair center is expected to be completed in the first half of 2025. With this facility Hilti intends to meet at least the gold certification criteria of the German Sustainable Building Council and support its sustainability and reuse targets.

Detailed recycling actions

Hilti prioritizes recycling initiatives to close the loop on materials and minimize waste from end-of-life products.

Recycling through partnerships

If reuse is not feasible, Hilti collaborates with high-quality recycling partners to ensure materials are recycled efficiently, with a high share of tool mass (primarily metals) recoverable through these efforts. Customers receive transparency regarding the circular impact of Hilti's solutions with customized circularity reports, including information on the recycled content in tools and second life usage of customers' tool parks.

Closed loop tool case recycling

Hilti's tool case recycling program exemplifies closed-loop principles, using recycled materials in production. Tool cases from the European market are returned to a central facility where they are assessed for reuse or processed and reintegrated into manufacturing as recycled material.

Resources and implementation plans

To support the action plan for circular operations and circular solutions, a mix of current and future operational (Opex) and capital expenditure (Capex) are allocated across key projects. These resources aim to scale up capacities for the key levers while aligning with circular economy objectives.

Resource allocation

Personnel and project resources are designated to accelerate the repair and reuse of critical components, including fleet returns, batteries and spare parts. Additionally, investments in technological solutions are underway to enhance tracking and handling efficiency across the supply chain.

Current financial resources

Hilti has allocated substantial financial resources to support these initiatives, mainly in the financial categories of operating expenses. These allocations ensure the necessary operational support to lay the groundwork for implementing circular design principles in business activities.

Future financial resources

Future Capex will focus on scaling up circularity initiatives, with additional investments in greener technologies and materials projected over the next five years.

Hilti's ability to fully realize these objectives depends on specific external factors, such as policy developments in sustainable infrastructure and market evolution towards circular economy practices.

Circular Economy Actions

Circular Supply Chains

Leonardo promotes circular supply chains for strategic materials, which through recycling for internal or external use of secondary raw materials reduce material costs and improve production resilience.

Circular Carbon Fiber

With research and development projects that place us as the first in Italy, work continued on the implementation of the circular carbon fiber supply chain for aerostructures application.

Digital Factory Transformation

An example of the transformation of production systems is NEMESI, with the first smart factory applied to an entire production line completed in 2024 at the Aerostructures division plant in Pomigliano.

Critical Raw Materials Recovery

Critical raw materials, such as lithium, aluminium, titanium or semiconductors and rare earths, are indeed essential for technological and industrial development, and recovering these resources through recycling not only reduces dependence on third-party suppliers, but also contributes to environmental sustainability by reducing the ecological impact of mining.

Responsible waste and e-waste management through authorized operators.

To scale up chemical recycling, we are building upgrading capacities for 150,000 tons of recycled raw materials, such as liquefied waste plastic, per year. The new unit is planned to be finalized in 2025. In 2024, we continued our processing runs at our Porvoo refinery.

In 2024, we continued to build chemical recycling capacities at the Porvoo refinery in Finland. The new upgrading facility will be completed in 2025, increasing our processing capacity for recycled raw materials, such as liquefied waste plastics, to 150,000 tons annually.

Collaborations:

• Successful first processing trial run with a challenging new raw material, liquefied discarded tires.
• Strengthening chemical recycling logistics infrastructure in Europe in cooperation with Tepsa Netherlands and at the Porvoo refinery.
• Cooperating with Alterra and Technip Energies to accelerate scale up of liquefaction capabilities.
• Project agreement with Borealis and Covestro to enable the recycling of discarded tires into high-quality plastics for automotive applications.

Actions and resources for resource use and circular economy

Waste reduction activities in 2024

In 2024, we reduced the amount of waste sent for disposal by 17% from the prior year, bringing the reduction to 72% since 2016. With this we have met, and seek to maintain, our 2025 target. Further, we reduced the amount of waste sent for disposal by 23% since 2022 (our baseline for 2030 targets).

Circular economy initiatives

As part of our continued commitment to waste reduction and the use of recycled materials, in 2024 we improved process efficiencies and used more recycled plastics and reusable shipping boxes.

PVC elimination

By the end of 2024, we had eliminated 100% of PVC in packaging compared with 2016. Our 2025 target is applicable for 24 manufacturing sites handling final product packaging, all of which have already eliminated PVC in secondary and tertiary product packaging.

Plastics reduction

We have established a baseline for reducing plastics in packaging and devices and have continued to remove single-use plastics in workplaces.

OMV has completed its new 16,000 t ReOil® plant in the Schwechat refinery near Vienna. Our innovative chemical recycling technology processes used plastics that would otherwise end up in landfill or incinerators. The ReOil® plant with a capacity of 16,000 t has been completed and will ramp up in 2025. The aim is to scale it up to an industrial plant of 200,000 t by 2029, the first of this size globally.

Borealis runs six mechanical recycling plants in Austria, Germany, Italy, and Bulgaria where plastic waste is processed into high-quality recyclate.

OMV is also investing in feedstock projects that are expected to offer double-digit returns. For example, the Company is constructing the largest sorting facility in Europe as part of the JV with Interzero to ensure cost-competitive feedstock.

See page 116 for actions and resources related to resource use and circular economy. Reuse and recycling of blades and towers: Reuse and recycling of turbine components and materials is key to lower emissions and costs and to diversifying supply. In the decommissioning of our wind farm Owenreagh 1 in Northern Ireland, we sent turbine towers for reuse while the blades were sent to be recycled, reflecting our commitment to not send blades to landfill.

Actions and Resources Related to Resource Use and Circular Economy

Industrial Infrastructure Development

Cartagena Renewable Fuels Plant: Started up "the first plant in the Iberian Peninsula (in Cartagena) that can produce renewable diesel and sustainable aviation fuel (SAF) on an industrial scale from organic waste."

Puertollano Facility Conversion: "Adapting an existing diesel processing unit at our Puertollano industrial complex to transform it into our second renewable fuels plant in late 2025 or early 2026."

Tarragona Ecoplant Investment: Planned investment of €800 million in a "ground-breaking project in Europe in which we plan to invest €800 million and which enable us, as a further example of the circular economy in action, to transform urban waste into renewable methanol for the transportation sector and materials to produce various applications."

Technology Development Actions

Circular Economy Laboratory: "Start-up of the new Circular Economy Laboratory, for the characterization of raw materials used in new production processes (pyrolysis, gasification and anaerobic and fermentation processes)."

Pyroplast 2.0 Project: "Successful completion of the Pyroplast 2.0 project for the co-processing of alternative oils from tire pyrolysis and solid recovered fuel (SRF) with high plastic content."

HTC Technology Investment: Investment in Ingelia S.L., a startup with "industrial HTC (hydrothermal carbonization) process technology capable of treating biomass and valorizing it into biochar (a high value-added product with applications as a renewable fuel or biomaterial)."

Research and Development Activities

Technology Lab Projects: Repsol Technology Lab worked on more than 250 projects during 2024, with significant focus on circular economy solutions.

Microplastics Technology: Technology transfer to Darwin Bioprospecting Excellence S.L. of "cutting-edge technology for biodegradation of microplastics through microorganisms, developed by a team of Repsol scientists."

Strategic Partnerships and Alliances

Bunge Ibérica Alliance: "Strategic alliance with Bunge Ibérica that will allow us to increase access to a broad portfolio of low-carbon feedstocks needed for the manufacture of renewable fuels."

All4Zero Collaboration: Partnership with ArcelorMittal, Holcim, and Iberia in hub that "has more than 20 collaborating entities and aims to scale up industrial solutions that target decarbonization and circular economy, began development of the first 12 technological solutions during the period."

Investment and Resource Allocation

Industrial Segment Investment: €1,274 million invested in Industrial segment in 2024, supporting transformation initiatives and circular economy projects.

Technology Investment: More than €500 million committed over four years to technology and digitalization, supporting circular economy innovation.

Feedstock Diversification Actions

Organic Waste Utilization: Using "organic waste, such as used cooking oil to produce 100% renewable fuels that are compatible with the combustion engines of our cars."

Alternative Raw Material Processing: Processing capabilities for "all sorts of raw materials and waste to manufacture products with a low carbon footprint."

Operational Implementation

Renewable Fuel Production: Increased renewable fuel production capacity to 1.25 Mt/year in 2024 (from 1.00 Mt/year in 2023), demonstrating scaling of circular economy applications.

Multi-Energy Hub Transformation: Converting industrial complexes into facilities "capable of processing all sorts of raw materials and waste to manufacture products with a low carbon footprint."

Market Development Actions

Product Distribution: More than 800 service stations now supply 100% renewable fuel produced from circular economy processes, with target to reach 1,500 stations.

Customer Agreements: Signed agreements with major customers like "logistics group Sesé" and "airline group IAG" for supply of renewable diesel and SAF produced through circular processes.

Innovation Ecosystem Development

Venture Capital Investment: Corporate venturing investments in startups developing circular economy technologies, including biomass processing and microorganism-based solutions.

Collaborative Innovation: "Madrid Vuela Sostenible" initiative developed jointly with IMDEA Energía, Ariema and EvoEnzyme for "technologies that involve circular economy and renewable hydrogen for the production of sustainable aviation fuel (SAF)."

Resource Recovery Implementation

Waste Stream Integration: Active processing of diverse waste streams including used cooking oil, tire pyrolysis oils, urban waste, and biomass into valuable products.

Value Chain Optimization: Creating "new value chains based on the circular economy" that serve multiple purposes including industrial activity, job creation, and rural economic development.

Actions related to circular economy include: Recycling rate of 14.2% achieved in 2024, up from 12.6% in 2023. Target of 15% by 2025 and 20% by 2030. Acquisition of Refrattari Trezzi to expand European recycling activities. Launch of new 'RAPTOR' waste sorting unit utilizing automated sorting technologies. 1.6t of CO2 can be saved per tonne of recycled raw material used. Further details would be in the Sustainability Statement (pages 64-172).

New circular silica for tires. Precipitated silica is instrumental in achieving the ambitious targets set by tire manufacturers in terms of sustainable raw materials. Solvay's proprietary process for bio-circular silica derived from rice husk ash will help reduce the tire industry's carbon footprint and increase the share of renewable materials in the tires. The new process enables a reduction of GHG emissions of the precipitated silica, thanks to a less-energy-intensive manufacturing process while delivering the same performance. Production will begin in 2025 in Livorno, Italy, using locally sourced raw materials, while we are working on other silica circular alternatives to enable significant circular conversion.

We announced our partnership with Cyclic Materials to supply our plant in La Rochelle, France, with recycled mixed rare earth oxide for further separation and purification, contributing to the creation of a circular supply chain for rare earths.

Circular Economy Activities

VALORAUTO, Stellantis' take-back and recycling service for end-of-life vehicles, launched the online portal dedicated to private owners of all brands and engines, in France, Belgium and Luxembourg.

SUSTAINera RECYCLE product range launched in Enlarged Europe.

Established a material flow management organization to manage recycled materials and develop closed material loops in Enlarged Europe and North America, aimed at reintroducing the Company's internal waste into the supply chain and building an efficient materials eco-system with various stakeholders.

Expanded SUSTAINera circular economy activities in North America, including new product lines and range extension of remanufactured spare parts and launched a Reuse range in the U.S. through the B-Parts platform.

Actions and Resources for Resource Use and Circular Economy:

Circularity Implementation Actions:

• Integration of circularity principles into product development across all divisions
• Collaboration with customers and partners to promote product recycling and circular solutions
• Development of recyclable alternatives to traditional materials
• Achievement: 94% of products are technically recyclable (target: 100% by 2030)

Resource Optimization Actions:

• Cascading use of wood ensuring all parts of harvested trees are utilized efficiently:
  • Standing trees → raw materials for pulp and mechanical wood production
  • Wood residues → biofuels for own operations
  • Industrial side streams → various applications
• Material flow optimization to minimize waste generation
• Working capital reduction of EUR 700 million over 1.5 years, reducing resource intensity

Innovation and Development:

• Development of innovative bio-based solutions replacing fossil-based materials:
  • Hard carbon from lignin for battery applications
  • Wood foams replacing fossil-based packaging foam
  • Bio-based binders for construction applications
  • Biochemicals from forest biomass

Operational Efficiency:

• Continuous improvement in resource efficiency across operations
• Use of material streams that would otherwise end up as waste
• Closed-loop systems where technically feasible
• Energy recovery from biomass residues

Partnership and Collaboration:

• Partnership with Altris for incorporating renewable lignin in sodium-ion batteries
• Collaboration with Södra for sustainable kraft lignin supply
• Customer collaboration on circular packaging solutions
• Supply chain engagement on resource efficiency

Investment in Circular Solutions:

• EUR 1 billion investment at Oulu site for consumer board production (circular packaging)
• Technology investments in resource-efficient processes
• R&D investments in circular economy innovations

Resources Allocated:

• Dedicated teams for circular economy development
• Capital investments in circular production technologies
• Research and development funding for bio-based materials
• Collaboration with external partners and research institutions

Performance Monitoring:

• Regular tracking of recyclability metrics
• Material flow analysis and optimization
• Waste reduction monitoring
• Resource efficiency indicators across operations

Actions and resources related to resource use and circular economy

Resource efficiency initiatives TKH has implemented comprehensive resource management programs to optimize material usage and minimize waste across our operations.

Waste reduction and recycling actions:

• Achievement of 75.2% recycling rate in 2024
• Implementation of comprehensive waste reduction programs
• 5.4% waste of most relevant raw materials (achieving target < 5%)
• Investment in waste treatment and recycling infrastructure
• Waste sorting and processing systems across facilities

Circular design implementation:

• Integration of recyclability considerations in product development processes
• €80.7 million R&D investment including circular economy innovations
• Development of products designed for end-of-life recyclability
• Design for environment principles in engineering and manufacturing
• Focus on material selection that supports circular economy goals

Supply chain resource stewardship:

• 59.0% of Tier-1 copper suppliers certified by The Copper Mark
• 78.2% of copper suppliers assessed with risk management processes
• Active dialogue with strategic suppliers to improve resource efficiency
• Supplier audits to assess sustainability-related risks including resource extraction impact
• Integration of resource stewardship requirements in procurement

Production optimization measures:

• Implementation of LEAN and Six Sigma principles to reduce waste
• Optimization of production processes to minimize resource consumption
• €15 million cost-saving measures including resource efficiency improvements
• Facility consolidation to improve overall resource utilization
• Regular assessment and optimization of material usage patterns

Technology and innovation investments:

• Development of technologies that enable customer circular economy initiatives
• Innovation in materials and processes that support resource efficiency
• Research into alternative materials and sustainable production methods
• Investment in automation technologies that reduce material waste

Monitoring and improvement resources:

• Regular monitoring of resource consumption and waste generation
• Environmental management systems in accordance with ISO 14001
• External assurance on resource use and circular economy reporting
• Continuous improvement programs for resource efficiency
• Benchmarking against industry best practices for circular economy implementation

Tryg will develop and expand practices for repairs and the recycling of materials through close collaboration with suppliers. The company has a continued focus on minimising the use of resources in the claims handling process.

Claims handling initiatives: A large part of Tryg's carbon emissions stem from the handling of approximately 2.2 million annual claims. In 2024, Tryg is pleased to have reduced CO2e emissions of 27,825 tonnes in claims handling through several initiatives for increasing repairs and the use of reused materials in claims handling.

Circular economy practices: Tryg's approach includes initiatives related to increasing repairs and the use of reused materials in claims handling, supported by close collaboration with suppliers to develop and expand these practices.

Actions and Resources Related to Resource Use and Circular Economy

Blade Recycling Innovation

Advanced Recycling Technology: In 2024, we advanced the development of a new circular recycling method for epoxy-infused blades, representing a significant breakthrough in addressing one of the wind industry's most challenging recycling problems.

Traditional Recycling Continuation: While developing new technologies, we continue to recycle blades through traditional recycling routes, particularly for repowering projects in the USA and other markets.

Research and Development: Significant investment in R&D for circular solutions as part of our EUR 531m green R&D investment in 2024.

Component Refurbishment Programs

Refurbishment Utilization: Achieved 34.5% refurbished component utilization in 2024, up from 33.5% in 2023, demonstrating progress toward our 2030 target of 55%.

Service Integration: Refurbishment programs are integrated into our Service business operations:

• Component repair and restoration
• Performance testing and certification
• Quality assurance processes
• Customer integration and acceptance

Life Extension Services: Supporting customers through:

• Lifetime extension programs for existing turbines
• Technology upgrade solutions
• Component replacement with refurbished alternatives
• Performance optimization services

Manufacturing Efficiency Improvements

Waste Reduction: Achieved material efficiency rate improvement to 1.0 tonnes waste per MW produced and shipped in 2024, down from 1.2 in 2023.

Production Optimization:

• Streamlined manufacturing processes to minimize waste
• Improved material yield and utilization
• Enhanced quality control to reduce defects and rework
• Technology & Operations organization focusing on industrial efficiency

Recycling Performance:

• 68% materials recycling rate maintained in 2024
• 30k tonnes of waste collected for recycling
• 44k tonnes total waste from operations

Circular Product Development

Design Integration: Integration of circular economy principles into product development:

• V236-15.0 MW™ offshore platform designed with end-of-life considerations
• Modular design approaches for improved component reuse
• Material selection prioritizing recyclability
• Life cycle assessment integration

Turbine Recyclability:

• Hub and blade recyclability rate: 88% in 2024 (down from 90% in 2023 due to material mix changes)
• Total turbine recyclability rate: 97% reported for first time in 2024
• Continuous improvement in recyclable design features

Repowering Market Development

Market Leadership: Vestas is positioned as a leader in the growing repowering market, particularly in the USA where significant capacity installed 15-20 years ago is reaching end of design life.

Three Repowering Options:

1. Lifetime Extension: Continue safe operation beyond design life
2. Partial Repowering: Replace select components for improved performance
3. Full Repowering: Complete replacement with modern technology

Customer Support: Comprehensive repowering services including:

• Site assessment and feasibility studies
• Technology selection and optimization
• Project management and execution
• Material recovery and recycling coordination

Supply Chain Circular Initiatives

Supplier Engagement: Working with strategic suppliers on circular economy initiatives:

• Annual Vestas Supplier Forum includes sustainability and circularity discussions
• Contractual requirements for sustainable practices
• Collaborative development of circular solutions
• Material traceability and lifecycle management

Material Innovation:

• Low-emission steel towers introduced as new product offering
• Partnership with ArcelorMittal for sustainable steel supply
• Expansion of sustainable material options planned for 2025

Resource Allocation

Financial Investment:

• Circular economy initiatives integrated into EUR 531m green R&D investment
• Capital allocation for recycling technology development
• Investment in refurbishment capabilities and facilities

Organizational Resources:

• Dedicated teams working on circular economy solutions
• Cross-functional collaboration on circular design
• Integration with Technology & Operations organization
• Service business capabilities supporting circularity

Performance Monitoring

Metrics Tracking: Regular monitoring of:

• Material efficiency rates
• Waste generation and recycling performance
• Refurbished component utilization
• Product recyclability rates

Continuous Improvement:

• Regular assessment of circular economy initiatives
• Integration of learnings into business processes
• Stakeholder feedback integration
• Best practice sharing across operations

Customer and Market Engagement

Customer Solutions: Providing customers with circular economy options:

• Repowering and lifetime extension services
• Sustainable upgrade pathways
• End-of-life planning and material recovery
• Performance optimization through circular approaches

Market Development: Active participation in developing circular economy markets:

• Industry collaboration on standards and best practices
• Policy engagement on circular economy regulations
• Knowledge sharing and thought leadership
• Market education on circular economy benefits

We intend to align our portfolio and the work of our research and development units even more closely with climate protection and the circular economy. For this purpose, we rely on the assessment of our product portfolio using the TripleS methodology (Sustainable Solution Steering). By 2030, we want to achieve more than 50% of BASF sales relevant for TripleS from Sustainable-Future Solutions – products that make a positive contribution to sustainability. In 2024, these products accounted for 46.3% of BASF sales (2023: 41.4%).

We also introduced a new target for circular economy solutions, known as Loop Solutions, in 2024. By 2030, we want to achieve €10 billion in sales with these solutions. Sales with Loop Solutions stood at €5.7 billion in 2024.

Targets related to resource use and circular economy

Hilti's approach to resource use and the circular economy is guided by strategic objectives rather than quantitative targets, focusing on maximizing reuse, minimizing overbuying and adopting sustainable sourcing practices. While Hilti has not set mandatory or legislated quantitative targets, initiatives are structured around core circular economy principles aimed at optimizing resource use and reducing primary raw material reliance. Specifically, the Group prioritizes:

Circular material use rate

By maximizing the reuse of tools, batteries and spare parts, and enhancing recycling processes, Hilti actively seeks to capture remaining utility and minimize material waste in alignment with circular economy objectives wherever possible.

Minimization of primary raw materials

Hilti's operations focus on intelligent reuse, recycling of high-value materials and designing products for durability, all of which reduce the demand for new raw materials and support decarbonization goals.

Sustainable sourcing of renewable resources

Hilti's commitment to responsible sourcing includes collaborating with suppliers to ensure the sustainable and traceable origin of materials.

These qualitative goals reflect Hilti's voluntary commitment to sustainable resource management and circularity. They are also supported by a robust set of initiatives designed to continually improve Hilti's reuse, recycling and resource optimization practices.

Resource Use and Circular Economy Targets

Target achieved: The waste reduction target of -15% by 2030 has been achieved in 2024.

Resource Use and Circular Economy Targets

Recycled post-consumer scrap: 850 – 1,200 thousand tonnes recycling capacity per year by 2030

Waste generation and waste recycling:

• Eliminate landfill of recoverable waste by 2040
• <35 percent of spent pot linings to landfill by 2030

Hydro aims to eliminate the need for new bauxite residue storage areas by 2050 and to eliminate the landfilling of all other recoverable waste streams by 2040.

Resource use and circular economy targets

Waste reduction targets

PVC elimination target

Additional commitments

• Established baseline for reducing plastics in packaging and devices
• Continued removal of single-use plastics in workplaces
• Focus on using more recycled plastics and reusable shipping boxes

Plastic footprint reduction target

We are targeting a 30% reduction in the amount of plastic used per patient by 2033, underpinned by the adoption of a reduce, change and avoid approach across our diabetes and obesity portfolio.

As part of its ambition to establish a leading position in renewable and circular economy solutions, OMV aims to grow its sales volumes of sustainable base chemicals and polyolefins to up to 1.4 mn t by 2030. 70% of these volumes will be derived from mechanical and chemical recycling.

Circular economy targets: 15% secondary raw material content by 2025, 20% by 2030. Further details would be in the Sustainability Statement (pages 64-172).

Circular Economy Targets

• Operate with circular industrial processes and develop circular products in line with definitions from the EU Circular Economy Action Plan (EU CEAP)

Resource Use and Circular Economy Targets:

Primary Circularity Target:

• 100% Recyclable Products by 2030
  • Current Performance: 94% of products are technically recyclable
  • Status: 🔄 On track (6 percentage points to achieve)
  • Scope: All products across divisions to be designed for recyclability

Resource Efficiency Targets:

• Cascading Use Optimization: Maximize value extraction from each tree through efficient use of all components
  • Standing trees → pulp and mechanical wood production
  • Wood residues → biofuels and energy
  • Industrial side streams → various applications

Waste Reduction Targets:

• Zero Waste to Landfill: Progressive reduction of waste sent to landfill
• Material Recovery Maximization: Increase recovery and reuse of materials from production processes
• By-Product Valorization: Convert all significant by-products into valuable applications

Working Capital Efficiency:

• Operating Working Capital Reduction: Achieved EUR 700 million reduction over 1.5 years
• Resource Intensity Reduction: Reduce resource consumption per unit of production

Innovation Targets:

• Bio-Based Material Development: Expand portfolio of bio-based alternatives to fossil materials
• Circular Product Innovation: Develop new products designed for circular economy principles
• Technology Integration: Implement technologies that enable circular material flows

Supply Chain Circularity:

• Supplier Engagement: Increase collaboration with suppliers on circular practices
• Recycled Content: Increase use of recycled materials where appropriate
• Supplier Circular Performance: Integration of circularity metrics into supplier assessment

Performance Integration: Circular economy targets are integrated with:

• Climate Targets: Circular solutions contribute to emission reductions
• Business Strategy: 80% of sales from strategic growth areas by 2030 (includes circular packaging)
• Financial Performance: Resource efficiency supporting profitability improvements

Monitoring and Reporting:

• Regular tracking of recyclability percentages across product portfolio
• Material flow analysis and circular indicator development
• Integration with sustainability reporting and ESRS disclosure requirements
• Stakeholder engagement on circular economy progress

Targets related to resource use and circular economy

Resource efficiency targets

Circular economy implementation targets

Supply chain circular economy targets

Innovation and technology targets

Long-term circular economy goals

• Achieve > 80% certification of Tier-1 copper suppliers by The Copper Mark
• Continuous improvement in recycling rates beyond 75.2%
• Further reduction of raw material waste below 5%
• Integration of circular economy principles in all product lines
• Development of take-back and recycling programs for key products

Performance monitoring and improvement

• Regular tracking of resource consumption and waste generation metrics
• Continuous assessment of circular economy implementation progress
• External verification of resource use and circular economy performance
• Benchmarking against industry circular economy best practices
• Annual review and updating of circular economy targets and initiatives

Tryg has set a target of reducing CO2e emissions by 6% per average claim by 2027 compared to 2024, with focus on continuing circular economy practices through:

• Increasing repairs in claims handling
• Expanding the use of reused materials
• Close collaboration with suppliers
• Minimising resource use in claims handling processes

In 2024, Tryg achieved a reduction of 27,825 tonnes CO2e from its claims handling processes, exceeding the target of 20,000-25,000 tonnes through initiatives for increasing repairs and the use of reused materials.

Targets Related to Resource Use and Circular Economy

Material Efficiency Targets

2025 Target: Improve material efficiency rate to 1.2 tonnes of waste per MW produced and shipped

• Current Performance: 1.0 tonnes per MW in 2024
• Status: Target achieved ahead of schedule, showing 17% improvement from 2023 baseline of 1.2

2030 Target: Improve material efficiency rate to 0.2 tonnes of waste per MW produced and shipped

• Improvement Required: 90% improvement from current baseline
• Progress: On track with significant improvement already achieved

Long-term Circular Economy Vision

2040 Target: Produce zero-waste wind turbines

• Strategic Framework: Industry-leading Circularity Roadmap outlines pathway and interim targets
• Integration: Aligned with overall sustainability strategy pillar of "Circularity"

Component Refurbishment Targets

2030 Target: Increase refurbished component utilization to 55%

• 2024 Performance: 34.5% refurbished component utilization
• 2023 Baseline: 33.5%
• Progress: Positive year-over-year improvement toward target

Product Recyclability Targets

Turbine Recyclability: Maintain and improve high recyclability rates

• 2024 Performance: 97% total turbine recyclability rate
• Hub and Blade Performance: 88% recyclability rate in 2024
• Continuous Improvement: Ongoing design optimization for recyclability

Waste Management Targets

Recycling Rate: Maintain high materials recycling performance

• 2024 Performance: 68% of materials recycled
• Volume: 30k tonnes of waste collected for recycling out of 44k tonnes total
• Target: Continue improvement in recycling rates and waste reduction

Innovation and Development Targets

Blade Recycling Technology: Develop and commercialize circular recycling methods for epoxy-infused blades

• 2024 Progress: Advanced development of new circular recycling method
• Implementation: Continue traditional recycling while scaling new technologies

Circular Design Integration: Embed circular economy principles in all new product development

• Modular Design: Develop products for easier disassembly and component reuse
• Material Selection: Prioritize recyclable and sustainable materials
• Life Cycle Assessment: Integrate circular considerations in design decisions

Business Integration Targets

Repowering Market Leadership: Maintain leadership position in growing repowering market

• Service Integration: Leverage 155 GW under service for repowering opportunities
• Technology Solutions: Offer comprehensive repowering options (lifetime extension, partial, full)
• Market Development: Support market growth through education and best practices

Supply Chain Circularity: Integrate circular economy requirements across supply chain

• Supplier Engagement: Work with strategic suppliers on circular initiatives
• Material Traceability: Develop systems for lifecycle material tracking
• Collaborative Innovation: Partner with suppliers on circular solutions

Performance Measurement

Quarterly Monitoring: Progress against circular economy targets included in quarterly sustainability assessments to Executive Management and Board

Annual Reporting: Comprehensive reporting on circular economy metrics and target progress

Stakeholder Communication: Regular updates to stakeholders on circular economy achievements and challenges

Target Integration

Strategic Alignment: Circular economy targets integrated with:

• Overall sustainability strategy
• Business area strategies (Onshore, Offshore, Service, Development)
• Financial performance targets
• Customer value proposition

Risk Management: Targets support risk mitigation related to:

• Resource availability and costs
• Regulatory requirements
• Customer sustainability expectations
• End-of-life product responsibilities

Success Metrics

Quantitative Measures:

• Material efficiency rate (tonnes waste per MW)
• Refurbished component utilization percentage
• Product recyclability rates
• Waste recycling percentages

Qualitative Measures:

• Customer satisfaction with circular solutions
• Industry recognition and benchmarking
• Innovation pipeline development
• Stakeholder engagement effectiveness

ESRS E5-4 – Resource Inflows

AMAG discloses detailed metrics on resource inflows including raw materials and water. The main resources used in the production of semi-finished aluminium products and components are aluminium scrap, primary aluminium and rolling slabs, and alloy metals such as magnesium, silicon, manganese, copper and zinc, as well as semi-finished products made of aluminium, titanium and iron for component production at AMAG components. In addition, cooling and process water, which cannot be recirculated, as well as auxiliary and operating materials are used in production.

The number of aluminium scrap suppliers is 159 (2023: 153). 16 main suppliers (2023: 16) cover 50% of the total scrap requirement.

The quantities of raw materials reported are the weights according to AMAG's incoming goods inspection for scrap, primary aluminium, rolling slabs and alloy metals.

External Procurement of Raw Materials

Figures for the individual items are rounded

In the 2024 financial year, the scrap input (purchased external scrap and recycled scrap from own production) amounted to around 294,700 tonnes (2023: 295,500 tonnes). This corresponds to an average scrap utilisation rate of 76.0% (2023: 76.1%) across all products.

Water Resources

The specific industrial water withdrawal at the Ranshofen site amounted to 5.1 m³/t in 2024 (2023: 5.7 m³/t). The reduction in industrial water withdrawal results from the change in the production mix and capacity utilisation. Drinking water extraction, based on the quantities withdrawn by AMAG Ranshofen, other companies at the site and the municipality of Braunau, totalled 157,000 m³ (2023: 113,000 m³). Industrial water production, including external companies based at the site, totalled 3,263,000 m³ (2023: 3,611,000 m³).

Packaging Materials

Packaging materials made of wood, paper and plastic are used to ensure safe transport. The actual weights are used to determine the packaging materials for Ranshofen. To determine the quantity of packaging materials for AMAG components, a quantitative estimate is made based on the order quantities of packaging materials for the Übersee site. In addition, reusable transport containers (around 180 units) are used for component transport.

Figures for the individual items are rounded

The proportion of organic materials in packaging is around 70% (2023: 64%). Wood for the production of transport pallets is sourced by suppliers exclusively from sustainable forestry (PEFC certification) or regional forestry (Germany and Austria). This means that the proportion of wooden pallets that are sustainably sourced is 100%.

Critical and Strategic Raw Materials

Aluminium, titanium and alloy metals such as copper, magnesium, manganese, etc., as well as the aluminium ore bauxite and alumina are on the list of critical and strategic raw materials in accordance with Annex II of Regulation (EU) 2024/1252 establishing a framework to ensure a secure and sustainable supply of critical raw materials. No rare earths are used in the manufacturing process.

Additional Context

No biological materials (excluding packaging) are used in the manufacture of AMAG products.

No conflict minerals were purchased in the 2024 reporting year.

Due to the focus on the material flows of the main raw materials, the technically possible use of secondary raw materials for the production of packaging and the proportion of recycled materials is not yet fully known. According to manufacturers, the use of secondary raw materials for stretch films is not yet feasible due to the technical requirements for AMAG applications.

ESRS E5-4 Resource Inflows

Context

Atos Group's material resource inflows are found in the Big Data and Security (BDS) service line where products are designed and manufactured. The BDS Research & Development teams, in conjunction with Manufacturing teams, have set up a process for collecting and analysing inputs for their entire product range, including packaging and components assembled, using tools that guarantee the traceability of raw materials and substances used in BDS equipment.

The Full Material Declaration (FMD) is produced on the basis of the Bill of Material (BOM), which represents the specific configuration of each manufactured product. The FMD provides a list of components and details substances traced as part of REACH compliance and identified raw materials of components incorporated in equipment.

Key products coming out of Atos' manufacturing process are supercomputers, servers, computing solutions, cybersecurity products (encryption solutions) and critical and embedded electronic and communication systems. These products are manufactured in two plants located in Angers and Aix-en-Provence, France.

Methodology

This quantitative datapoint (31.a) is calculated at Group level. To calculate the value, Atos Group has considered the weight of products purchased by BDS business line and delivered at its plant in Angers (products to be used in the manufacturing process of BDS products).

Data sources:

• 59% of products are transported by Atos Group's transport providers, which communicate data about the weight of products delivered
• 41% is delivered by the products manufacturers or their transport providers. For these products no weight data is available at the date of issuance; consequently, estimation was used to calculate the weight

To calculate the total weight:

1. Used data provided by transport providers (monetary sum of products purchased and weight of these products) to calculate a euros per kg ratio
2. This ratio was then applied to calculate the weight of products purchased for which weight data is not available

Double counting is avoided by differentiating two types of products: transported by Atos' providers or transported by other providers (manufacturers or their providers) and splitting the amounts purchased based on these categories.

Reported Data

Note: The part of uncertainty corresponds to the estimated portion (41% / 576 tonnes).

Unavailable Metrics

At the time of preparing its Sustainability Statement, due to the recent identification of resource use and circular economy as a material topic for Atos, the group is not yet able to disclose the following metrics:

• ESRS E5 – 31c: Weight in both absolute value and percentage, of secondary reused or recycled components, secondary intermediary products and secondary materials used to manufacture the undertaking's products and services (including packaging)
• ESRS E5 – 36c: Rates of recyclable content in products and packaging

Further investigations are in progress with relevant BDS teams to assess how such datapoints could be calculated.

E5-4 Resource Inflows

Barco reports resource inflows metrics for the first time in 2024, in line with CSRD requirements. The material resource flow corresponds to goods purchased during the reporting year, representing the aggregated weight of finished products or components used to assemble finished products subsequently placed on the market.

Overall Material Resource Flow

In 2024, Barco assembled 4,869 tonnes of finished products that were subsequently placed on the market.

Material Composition

*Calculated values based on percentages reported.

The reported material resource flow includes 13% of biological materials, including packaging. "Biological materials" are defined as materials that are wholly or partially derived from biological origins. For Barco, the relevant biological material streams are wood and cardboard.

Certification of biological materials: Currently, Barco does not enforce a dedicated certification scheme, which means the company cannot claim any certified percentage of biological materials, resulting in a 0% certification rate.

Secondary and Recycled Materials

In the material resource flow of procured goods, 7.3 tonnes, or 0.15% of the total mass flow, consist of secondary reused or recycled components, secondary intermediary products, and secondary materials used to manufacture Barco's products and services (including packaging).

This value represents the actual aggregated post-consumer recycled (PCR) mass weight per procured good with more than 10% recycled content. Only parts made with dedicated, specified producer polymer blends or certified by the manufacturer are included in this value.

Scope and Methodology

The material resource flow covers a non-limitative list of goods that are procured, including:

• Adhesives, PCBA, computer components
• Connectors and cable assemblies
• Cooling systems, display components
• Electronic filters, mechanical components
• Integrated circuits, packaging material
• Power supplies

Examples of materials in the mass flow are: mechanical fixations, PCBA components, plastic parts, connectors, sheet metal, packing material, fans, optical components, and cables.

E5-4 Resource Inflows

BASF's most important raw materials (based on volume) include gas and crude oil-based petrochemical feedstocks such as naphtha and benzene. We use liquid gas and natural gas as fuels to generate energy and steam, and as raw materials to produce key basic chemicals such as ammonia or acetylene. Naphtha is mainly fed into our steam crackers, where it is split into products such as olefins and aromatics. Olefins such as ethylene, propylene and butene are important feedstocks for numerous value chains at BASF. We use aromatics such as benzene or toluene to manufacture engineering plastics, among other products.

Our renewable raw materials are mainly based on vegetable oils, fats, grains, sugar and ethanol. We use these to produce ingredients for the detergent and cleaner industry and natural active ingredients for the cosmetics industry, for example. We also use renewable feedstocks such as biomethane and bionaphtha as an alternative to fossil feedstocks in our Verbund.

We document the volumes of raw materials that we source by determining and adding together their weights. Solids are weighted directly, while for liquids and gases, the volumes are measured and the weights then calculated using their density.

Total Raw Materials Purchased in 2024

Renewable raw materials were mainly based on vegetable oils, fats, grains and sugar.

Certified Renewable Raw Materials

A total of 24% of the renewable raw materials purchased by us in 2024 were certified, for example by RSPO, REDcert-EU, ISCC EU or ISCC PLUS. Certification standards are not available for all renewable raw materials.

Recycled Raw Materials

We sourced 11.3 kilotons of recycled raw materials in 2024. This corresponds to 0.04% of our raw materials. The figure includes pyrolysis oil, which is extracted from plastic waste or used tires via chemical recycling.

We have many years of experience and a high degree of specialization in recycling precious metals such as platinum, palladium and rhodium. These are used in mobile emissions catalysts as well as in chemical catalysts. We primarily use the precious metals recovered in this way as feedstocks to manufacture new products for the automotive, specialty chemical, semiconductor and green hydrogen industries.

Another focus is on recycling mineral raw materials. For example, we are driving forward innovative technologies and solutions for recovering metals such as lithium, nickel, cobalt and manganese from end-of-life lithium-ion batteries.

ESRS E5-4 – Resource Inflows

Beiersdorf reports resource inflows under the broader heading "Metrics Related to Resource Use and Circular Economy" on page 96 of the Annual Report 2024. The disclosure covers both the Consumer and tesa business segments.

Resource Inflows Table

Methodology and Context

The data on resource inflows are derived from direct measurements conducted by Beiersdorf on the basis of quantities purchased and consumed. The classification of bio-based and secondary materials is carried out by experts.

Natural Origin Index: For the Consumer Business Segment, the proportion of natural origin raw materials is determined using the "Natural Origin Index," which quantifies the proportion of natural components in a given raw material, based on ISO 16128-1:2017 and ISO 16128-2:2017. The index is defined by raw-material suppliers and is used to determine the natural content of the raw materials used in recipes.

tesa methodology: Due to product differences, the non-fossil proportion of raw materials used for the tesa Business Segment is determined using a different method from the Consumer segment.

Sustainably certified materials: The "Total raw material consumption of biological origin, sustainably certified" primarily relates to palm oil and other certified renewable materials. For packaging, sustainably certified non-fossil materials include FSC®-certified paper and other certified renewable packaging materials.

Total resource inflow: In 2024, Beiersdorf used a total of 954 kt of raw materials and 187 kt of packaging materials across both business segments, representing a combined total inflow of 1,141 kt of materials into production.

Resource Inflows (ESRS E5-4)

Overall Resource Inflows

The BMW Group reports the following resource inflows for the 2024 reporting year:

Total resource inflows: 14,804,645 tonnes

The main materials used by the BMW Group in its production processes are steel, aluminium and thermoplastics.

Secondary Materials

Reused and recycled secondary components, products and materials account for 37.0% (5,476,984 t) of total resource inflows.

Biological Materials

The BMW Group notes that "biological materials play a minor role in terms of overall quantity" relative to the total volume of materials used. Therefore, 0.0% of the total resource inflows are sustainably sourced biological materials.

Scope and Context

Automobiles are the main products of the BMW Group for this report. In the future, motorcycles will also be included in the reporting process. In terms of the total volume of materials used, motorcycles represent a negligibly small share.

Water, auxiliaries and operating materials are also relevant process materials alongside the main manufacturing materials (steel, aluminium, thermoplastics).

Electrified vehicles use raw materials like lithium, nickel and cobalt in their batteries, which are included in the total resource inflows figure.

Resource Efficiency and Circular Economy Strategy

The BMW Group's objective is to reduce its dependency on primary raw materials through its "Secondary First" approach. The company aims to increase the proportion of recycled materials used, particularly for key materials such as steel, aluminium, battery materials, and thermoplastics.

For the NEUE KLASSE (launching 2025), requirements for the proportionate use of secondary materials for battery cell materials such as cobalt, lithium and nickel will be imposed as soon as contracts are awarded. The NEUE KLASSE will also contain a higher proportion of secondary materials in other material groups such as steel and aluminium.

Starting in 2023 with the BMW 5 Series, the BMW Group has disclosed the share of secondary materials in its new vehicles as part of life cycle assessments (Vehicle footprint).

E5-4 Resource inflows

Cementir Holding discloses resource inflows in accordance with ESRS E5-4. The data reported have been calculated using a mass balance determined by mass measurement devices.

Overall resource inflows (2024)

Note: The total reported is composed of the total of raw materials, both renewable and non-renewable, used for cement production and the total of raw materials, both renewable and non-renewable, used to produce "other products."

Alternative raw materials

Cement production requires large quantities of natural raw materials, such as limestone, clay and gypsum, extracted from natural quarries. The Group is particularly focused on reducing the use of non-renewable raw materials, promoting the use of alternative raw materials from other production processes.

In 2024, the cement production plants of the Cementir Group used a total of about 14.7 million tons of materials to produce cement and the percentage of alternative raw materials was 12%.

Raw materials used in cement production

Non-renewable raw materials used in cement production

Renewable materials used in cement production

Raw materials used in production for other products

In 2024, Cementir Group plants for all other activities different from cement production used a total of 10 million tons of raw materials, mainly in the ready-mix business where there is high usage of sand, stone, and cement. Use of renewable raw materials is far lower than in the cement business (about 72,000 tons), less than 1% of total raw materials used.

Raw materials used in production for other products

Non-renewable raw materials used in production for other products

Renewable materials used in production for other products

ESRS E5-4: Resource Inflows

Overview

Covestro analyzed resource inflows of alternative raw materials during the reporting year. The resource inflows are managed in the company's ERP system, allowing them to be captured and analyzed with the help of a product life cycle-related system. Mass-based flows are recorded in this process. Technical goods and services are not material and not included.

Two categories are tracked: "biological materials" and "reusable and recycled materials."

Resource Inflows Table (2024)

Data Quality and Methodology

As this data has been recorded for the first time in accordance with the new provisions of the ESRS, it is not possible to draw a comparison with the previous year. The company follows a conservative approach in its reporting and uses established extrapolation methods for year-end data where necessary.

Context

Covestro drives the procurement of alternative raw materials as part of its circular economy strategy. The company uses ISCC PLUS-certified raw materials and intermediates that are recycled in upstream stages of the value chain. The use of alternative raw materials is an essential pillar of Covestro's Sustainable Future strategy, aimed at gradually replacing fossil-based materials and closing carbon loops.

E5-4 Resource Inflows

Crayon reports resource inflows related to its sustainable device management program, covering IT hardware and packaging procured in 2024. Data was provided by an external service provider partner.

Disclosure of Information on Material Resource Inflows

Foxway delivered electronics and packaging of electronics to Crayon. The content of the products included materials such as:

Electronics:

• Metals: Aluminum, Steel, Gold, Tin, Copper, Gold, Magnesium
• Plastics: New and recycled Plastics
• Minerals: Lithium, Cobalt, Tantalum, Tungsten, Rare earth elements (e.g. lanthanum, cerium, neodymium, and dysprosium)

Packaging:

• Biological materials: virgin and recycled wood fibers

Overall Total Weight of Products and Technical and Biological Materials

Percentage of Biological Materials

Secondary Reused or Recycled Materials

Data Quality and Limitations

All metrics are being reported for the first time in 2024. Comparative metrics for previous years were not practicable to provide.

The company notes that full availability of supplier-specific data points to comply with ESRS E5 requirements is a challenge. For some metrics, the service provider made estimates based on proxies, where publicly available data from a limited number of original equipment manufacturers (OEMs) are considered representative proxies (indirect sources) for the IT hardware industry. The company considers these proxies to constitute value chain estimates, the accuracy of which is constrained by not covering all brand and device types.

Packaging data availability is particularly challenging because:

• Some shipments are consolidated when outbound, whereas others are not
• Local approaches to packaging differ by country to accommodate norms and regulations
• Some manufacturers share packaging information (e.g. Apple), whereas others do not

The service provider is investigating ways to address these data challenges.

E5-4 Resource Inflows

Danone's principal raw material needs consist primarily of:

• Materials required to produce food and beverage products, mainly milk, soy, almonds, oats, cereals, certain fruits (including fruit preparations) and vegetables. In terms of value, milk is the main raw material purchased, primarily in the form of liquid milk.
• Product packaging materials, in particular plastics and paper and board. Packaging purchases are managed through regional or global purchasing programs. As Danone's packaging data is collected and calculated based on purchased volumes, Danone's packaging inflows and outflows are considered equals.
• Energy supplies, including electricity and gas for factories and diesel for transportation.
• Water resources to produce its agricultural commodities and to manufacture products.
• Property, plant and equipment also used to manufacture the products.

Overall total weight of products and technical and biological materials used during the reporting period

Repartition of the material inflow purchases:

Percentage of biological materials that is sustainably sourced, with information on the certification scheme used

Certification methodologies:

• Certified palm oil: The RSPO certification, developed by the Roundtable on Sustainable Palm Oil, ensures deforestation and conversion-free palm oil volumes. Earthworm Foundation supports Danone in verifying certified volumes twice a year.
• Certified soybean: 100% of Alpro soybeans are ProTerra Segregated certified, covering environmental, social and non-GMO criteria.
• Certified or recycled paper: For virgin fibers, Danone focuses on sourcing certified materials that provide a vDCF assurance, with preference for FSC (Forest Stewardship Council). PEFC and SFI certifications are also accepted.
• Certified cocoa: Rainforest Alliance labelling promotes environmental responsibility, social equity and economic viability for farming communities, including guarantees on preventing deforestation and protecting biodiversity.
• Regenerative Agriculture certification: A list of criteria developed internally using the Danone Regenerative Agriculture Scorecard Assessment.

Weight in both absolute value and percentage, of secondary reused or recycled components

Additional context

Packaging volumes (2024):

• Total packaging: 1,397,960 metric tons (1.40 million tons)
• Plastic packaging: 670,107 metric tons (0.67 million tons)
• Paper and board packaging: 347,631 metric tons

Danone reports that packaging data is collected based on purchased volumes, with inflows and outflows considered equal. Primary, secondary and tertiary packaging (excluding pallets) are covered. Packaging purchased for subcontractors who manufacture finished products for Danone is excluded.

ESRS E5-4 – Resource inflows

Narrative disclosure

DSB has a significant consumption of spare parts stemming from maintenance and preparation activities. These resources, all of which are defined as "High Impact Commodities" by Science Based Targets for Nature, include in particular steel, iron, copper, sand and aluminium. All of these raw materials are characterised by being capable of having a significant negative impact on nature and biodiversity through land use, water consumption, climate change and pollution.

Procurement of new trains represents material, albeit one-off, resource use. One example of the impact in the value chain is DSB's EB locomotives, each of which accounts for direct resource use corresponding to the weight of the locomotive of approximately 90 tonnes.

Data from EXIOBASE, a global database for calculating climate footprint, show that the total resource use associated with a locomotive can be about 3,500 tonnes, half of which derives from the extraction and processing of metals, while almost 40 percent are accounted for by construction materials for buildings and infrastructure in the value chain.

Data limitations

DSB does not currently have weight data on resource use broken down on the materials used to "produce" services. The company is working to procure data with a focus on resource use associated with the maintenance and purchase of trains and the maintenance and construction of buildings.

DSB prioritises collecting data for materials consumption from the purchase of train parts, which constitute the main source of environmental impacts. In 2024, DSB initiated a dialogue with selected suppliers to obtain information about the materials content of the spare parts in weight. Once a procedure has been established through this dialogue for recording such data, the methodology will be extended to other spare parts suppliers.

Other resource inflows

DSB's resource use includes, among other inflows:

• Diesel and electricity for traction operations
• Spare parts and other products and materials for train maintenance
• IT equipment
• Goods for 7-Eleven stores

Quantitative data

No comprehensive weight-based data on total resource inflows is reported for 2024.

Resource inflows

Hydrocarbon Resource Development

Net proved reserves of hydrocarbons: 6,497 mmboe in 2024, compared to 6,614 mmboe in 2023 and 6,628 mmboe in 2022.

Organic reserve replacement ratio: 124% in 2024, compared to 69% in 2023 and 47% in 2022, demonstrating successful reserve replacement.

Exploration Success

1.2 Bboe of new resources discovered in 2024, mainly in Indonesia, Côte d'Ivoire, Cyprus and Mexico, creating future development opportunities and options for early monetization of discoveries, consistent with Eni's dual exploration model.

Raw Material Procurement

Purchase of bio and renewable raw materials, waste and residues as part of the value chain for biorefining operations.

Development of agri-feedstock through dedicated initiatives, including agreements such as the one with International Finance Corporation (IFC) for a total financing of $210 million for agri-feedstock development in Kenya.

Supply Chain Resource Inflows

Eni's operations use a global supply chain for the procurement of capital goods, raw materials, works and services. The main assets procured were:

• Logistics support for the well area and ancillary services
• Offshore installations
• Engineering services for the oil and gas sector
• Professional services
• Well drilling services

Water Resources

Fresh water withdrawals: 127 mm³ in 2024, compared to 109 mm³ in 2023 and 101 mm³ in 2022.

Energy Resource Inputs

Oil & gas exp/development licenses: 211 thousand km²

Circular Economy Resource Flows

Promotion of development models based on regenerative principles of the circular economy, with the aim of maximizing the recovery and valorization of waste and scraps.

Development of technologies for the production of bioplastics and mechanical recycling of used plastics as part of resource circularity initiatives.

E5-4 Resource inflows

Overview

Our operations depend on a diverse range of resource inputs, essential for our day-to-day functions. We are conscious of the environmental impacts tied to resource extraction and processing, including energy use, habitat disruption, and pollution. Committed to sustainability, we strive to innovate and adopt practices that reduce our environmental footprint, enhance resource efficiency, and support ecosystem preservation.

In 2024, we concentrated our reporting on steel products which was identified as material in our double materiality assessment. Our inflow of steel products is significant in volume and essential for the functionality and expansion of our oil and gas infrastructure, as well as our growing portfolio in renewables.

Material use

Methodology and data quality notes

Given the high recyclability of steel, it is probable that a notable portion of our reported steel inflows contain recycled content. However, due to a lack of detailed data, we have conservatively reported zero recycled content this year. This precaution also extends to reused content; despite the fact that reused steel represents a share of our steel inflows. We are committed to improving data collection in the future to better understand the amount of recycled and reused content in our resource inflows. The materiality of resource inflows will be refined in future disclosures to align with circular economy principles and provide greater transparency on resource usage and their environmental impact.

The data on amount of steel products is reported based on an operational control and calculated using a combination of direct measurements and estimations. The figures include low- and high-alloyed steel from projects and operations. The applied methodology draws on procurement records for accurate data, and supplements with estimates that are considered reliable as they also serve as the foundation for CAPEX calculations. Double counting is avoided through dialogue between data providers to ensure coordination across.

Key judgements and estimation uncertainty

Additional information about key sources of estimation uncertainty is provided in section E5 circular economy, including that parts of data related to resource inflows are based on estimates.

E5-4 Resource inflows (Incoming resources)

The diagram below provides a simplified illustration of the inflows and outflows of resources at the Group's industrial plants.

Inflow resources mainly consist of:

• Raw materials: mainly ore and reducing agents
• Secondary materials: materials from the circular economy (waste produced by another plant, biofuel, etc.). The recycling by a plant of its own waste and by-products is not taken into account in the calculation.

Determination of inflow resources

The scope used is that of the metallurgical transformation sites. Mining activities are excluded because the purpose of these sites is to supply raw material (manganese and nickel).

The inflow resources taken into account include the raw materials loaded into the furnaces to produce metal alloys (ferromanganese, silicomanganese and ferro-nickel). These materials fall into three main categories:

• Sources of metal consisting of crude ore, sinter ore or rich slag. Manganese and nickel are both on the list of critical raw materials.
• Reducing agents such as coke and coal.
• Additional manufacturing resources required for manufacturing: silicon, chemical corrector (dolomite, magnesia).

Waste and co-products generated by other production sites are considered as inflow resources from the circular economy. The waste/by-products subject to internal recycling are excluded from the scope. The quantities used for the calculation are obtained either by weighing or by means of a material balance.

2024 Results

In 2024, the audit carried out for the Group's processing plants shows that:

This figure is dependent on many factors, such as the metal content of the ore or market opportunities. Thus, with a low metal content (around 2%) and a geographically isolated position (in New Caledonia), which is unfavourable to industrial ecology actions, SLN does not use significant quantities of secondary materials. In contrast, the Norwegian Kvinesdal plant used 41% of secondary inflow resources in 2024 thanks to co-products available locally from other ferro-alloy plants.

E5-4 Resource inflows

EVN's business activities as a whole and, above all, the investment focal points on network infrastructure, renewable generation and drinking water supplies require intensive cooperation with construction firms, plant, pipeline and cable line construction companies as well as suppliers of electro-technical equipment and components, pipes, transmission and cable lines, meters, hardware, software and work clothing.

These resource inflows can be allocated to the following areas:

• Renewable energy technologies: wind power plants, hydropower plants, photovoltaics, biomass plants
• Thermal energy generation plants: all plants/plant components, materials and supplies required for the operation of existing equipment and for their new construction
• Energy carriers: natural gas, heating oil, fuels, biomass, waste
• Network infrastructure: all plants and equipment required for the operation of electricity, natural gas, heat, internet and telecommunications networks including, for example, cables, pipes, electrical and electronic equipment, materials and supplies
• Drinking water supplies and wastewater disposal: all plants and equipment, materials and supplies required for the operation of existing drinking water preparation and wastewater treatment plants and for the new construction of such plants

Critical raw materials and rare earths are found, above all, in wind power plants, photovoltaics, information and communication technology products and network infrastructure. Most of these products are delivered in packaging materials made of plastics, cardboard or wood.

Use of materials and other supplies – used in energy generation, drinking water preparation, wastewater treatment, waste utilisation plants

¹ The materials and supplies used were calculated on the basis of procurement and inventory amounts.

² Adjustment of the values from 2022/23 to reflect the scope of consolidation in 2023/24.

ESRS E5-4 Resource Inflows

Disclosure Statement

Fuchs Petrolub reports resource inflow information in the context of its Net-Zero strategy and transition from fossil to biomass-based and recycled raw materials. However, no quantitative breakdown of total inflows by weight, biological vs. non-biological materials, or percentages of renewable/recycled materials is provided in the sustainability statement.

Qualitative Context on Resource Inflows

The company states that "most of the raw materials and packaging used by FUCHS are based on fossil resources" (p. 177). The procurement strategy is described as "Reduction of total cost of ownership while enabling transformation to net zero".

Key Resource Categories

Key resource inflows include (p. 177):

• Base oils
• Additives
• Packaging materials (metal and plastic)
• Water (in smaller quantities for production and sanitary purposes)
• Technical equipment and machinery for manufacturing

Transition to Renewable Materials

FUCHS has identified the use of recyclable materials (recycled, renewable, biogenic) as a key decarbonization lever to reduce Scope 3 emissions (p. 177). The company aims to:

1. Recycled raw materials, mainly sourced from used oil recycling or other post-consumer recycling streams. Available quantities with sufficient quality at market-competitive prices remain limited.

2. Biogenic/bio-based materials produced from plant-based materials, preferably from biomass waste streams to avoid conflict with food production. These materials are available today but in very limited quantities and at prices not yet comparable to fossil resources (p. 174).

Packaging Recyclability

The recyclable proportion of packaging is approximately 74% (p. 179). This was determined based on an expert assessment by the global purchasing department, weighted by packaging mix. Since May 2024, all FUCHS-owned small automotive core-design packaging used in Europe has reached 100% post-consumer recycled (PCR) content (p. 157).

Product Recyclability

The recyclable proportion of products is approximately 60% (p. 179), determined by global product managers using known recyclable shares in product categories weighted by product mix.

Data Limitations

No quantitative data on total weight of materials used, biological vs. non-biological split, or percentages of renewable/recycled materials in the overall material mix is disclosed for the 2024 reporting period. The company notes it is transitioning its procurement strategy but does not provide baseline resource inflow metrics.

ESRS E5-4 Resource Inflows

Gjensidige discloses resource inflows related to its material consumption from claims handling activities. The company has developed models to calculate material consumption in complex processes involving many suppliers and partners, focusing on the most common claims for motor and property insurance.

Material Consumption from Claims Handling

The following table presents total material consumption from claims handling for frequency claims:

Total material consumption increased from 12,685 tonnes in 2019 to 16,212 tonnes in 2024, representing a 28% increase (3,526 tonnes). Materials such as plasterboard, chemicals, wood and glass in particular showed the largest percentage changes from the 2019 baseline.

Methodology

The calculation of total material consumption does not provide an exact figure, but based on a materiality assessment, the company believes it gives the best estimate of current resource use. Cash settlements are generally held outside the model as the company has no control over customer spending decisions.

Motor Claims Material Consumption

For motor vehicles, the following materials are included:

• Glass
• Steel
• Aluminium
• Plastic
• Batteries
• Reuse of car parts based on estimates
• Use of new car parts generates equivalent recyclable waste
• Scrap waste based on recycling of materials such as glass, aluminium and steel

Vehicle write-offs are settled in cash. Based on the official registration system (TFF), the company assumes 22% of written-off cars are replaced by new cars (28% in 2019).

Property Claims Material Consumption

Fire damage assumptions include:

• Replacing floors and walls
• Cleaning and painting surfaces
• Electronics
• Waste corresponding to consumption of new materials

Water damage assumptions include:

• Plain kitchen cabinet fronts
• Parquet flooring
• Repair as a result of water seeping through the floor
• Waste corresponding to consumption of new materials

Materials included in property claims accounts:

• Wood
• Plasterboard
• Insulation
• Paint
• Plastic
• Electronics

Reuse and Circular Economy Measures

The company tracks reuse of equivalent car parts and repair rates as part of its circular economy efforts:

Reuse of equivalent car parts:

• Norway: 3% (2024), up from 1% (2019)
• Sweden: 9% (2024), down from 13% (2019)
• Denmark: 5% (2024), up from 3% (2019)
• Lithuania (Baltics): 41% (2024)

Repair rate (bodywork):

• Norway: 19% (consistent 2019-2024)
• Sweden: 19% (consistent 2019-2024)
• Denmark: 23% (2024)
• Lithuania (Baltics): 13% (2024)

ESRS E5-4: Resource Inflows

Overview

Resource use associated with the manufacture of GN's products and packaging is a highly material topic. Multiple material types, including plastics, metals, textiles, cardboard and adhesives, are required to make GN products and packaging. GN purchases intermediary and finished products from suppliers. The total weight of these products that are used across GN's own product and packaging portfolio is reported below, including breakdown of broad material types to provide greater insight into GN's resource consumption and management of transition risks related to critical raw materials.

An estimated 20% of the materials used in GN's products and packaging was either recycled or sustainably sourced biological materials in 2024.

Total Resource Inflows

Resource Inflows by Material Type (by weight)

Recycled and Certified Materials

Biological Materials

For GN, biological materials refer to paper, cardboard and bio-based plastics used in products and packaging. Within this, GN sources FSC-certified packaging and ISCC Plus-certified biocircular plastics. The percentage of biological materials that have either of these certifications is reported above (17% of total materials are FSC-certified).

Recycled Materials

Secondary intermediary products are used in the form of post-consumer recycled plastic pellets, with varying percentages of recycled content, depending on the product. Total recycled materials used amounted to 309 metric tons in 2024, representing 3% of total material weight.

Methodology

All resource inflows metrics are estimated using GN's product lifecycle assessments (LCAs), as these contain verified component-level data, including material composition and measured weight. The LCAs available are allocated at the item level across the product portfolio. All LCAs are third-party verified according to ISO 14067.

For products currently lacking an LCA, a reference LCA is allocated. Professional judgement is applied in the selection of a reference that will best represent the product or part. An uplift is conducted for items that cannot be represented by an LCA, based on the calculated average per unit volume purchased or produced. For Enterprise, Gaming & Consumer products, one unit packaging per unit product has been assumed.

Note on data limitations: The general basis for preparation section notes that "for resource inflows, due to lack of data, manufacturing waste and tertiary packaging for some products are not included."

Resource Inflows (ESRS E5-4)

HEINEKEN reports key resource inflow materials including biological materials such as product ingredients (malt, hops, sweeteners, etc.) and technical materials such as packaging (cans, kegs, glass bottles, etc.). Water is also a key raw material in the production process but is covered separately in the Water section.

Total Inflow Material

Sustainable Sourcing

HEINEKEN measures biological materials that are sustainably sourced:

In addition to hops and barley, HEINEKEN measures other product ingredients that are sustainably sourced, such as maize, wheat and sugar cane. This metric reflects other crop-related materials as well as hops and barley. In 2024, new methodology was applied to all crop-related raw materials. Instead of determining sustainably sourced ingredients based on contracted future volumes, HEINEKEN obtained confirmation directly from suppliers of sustainable volumes delivered in 2024.

Currently, HEINEKEN does not classify any paper or cardboard as sustainably sourced, as it has not yet published a sustainable sourcing strategy for paper-based materials. The company is working to develop this strategy that will address its FLAG targets and upcoming EU Deforestation Regulation (EUDR). Effective measurement of sustainably sourced paper-based materials will require extensive engagement with suppliers and compliance with appropriate credible standards and certifications.

Packaging - Reused and Recycled Input Material

Reused input materials were purchased during the year to facilitate the growth of the reusable portfolio and replace reusable bottles lost in the market. This metric does not incorporate the management of reusable packaging that is currently in use in the market. HEINEKEN internally tracks rotation times and losses to improve the efficiency of its reusable packaging portfolio. Improving this efficiency will reduce costs, waste and carbon emissions.

Recycled input material weights are obtained from suppliers through questionnaires or contracts. In addition to this, HEINEKEN asks suppliers for strategy roadmaps which allow it to refine its strategy towards the goal of 50% recycled content in bottles and cans.

The packaging table reflects reused and recycled input rates based on the total inflow of packaging materials. The share of reused and recycled input material as a % of the total weight of products and technical and biological materials is 18%.

E5-4 - Resource Inflows

Resource Inflows Description

The main resource inflows are crude oil and other hydrocarbon feed processed which are over 85% of total material/resource used in Group level and of non-renewable origin. For year 2024, the amount of crude oil is 15,077 ktn and throughput is 18,595 ktn of the Group three refineries (HELLENIC PETROLEUM R.S.S.O.P.P. S.A.).

Significant Changes, Assumptions and Methodologies

The data included in the calculations is sourced from direct measurements and the Group ensured double counting was avoided.

ESRS E5-4: Resource Inflows

Accounting Policies

Total weight of products, technical and biological materials

Total amount of materials sourced during the reporting period that was or will be used to manufacture Hilti's product offering. Total weight includes all raw materials, associated process materials and (semi-)manufactured goods or parts, including packaging. Hilti applies a consistent cut-off period and classification system globally.

Percentage of biological materials that are sustainably sourced

Proportion of biological material deemed sustainable based on the internationally recognized certification schemes: (i) Forest Stewardship Council (FSC); and (ii) Programme for the Endorsement of Forest Certification (PEFC). The proportion is calculated as the weight of biological materials deemed sustainable divided by the total biological material sourced.

Total weight and percentage of secondary reused or recycled components, secondary intermediary products and secondary materials

The total weight of previously used or recycled materials sourced. The preferred method to determine the metric is supplier information, followed by literature-based data (country and material averages).

Material Context

Hilti's operations utilize a diverse range of resource inflows, primarily for manufacturing and packaging, and the Group is committed to managing associated material IROs specifically related to critical raw materials (CRMs):

• Products and materials: Hilti's manufacturing relies on steel, chemicals, polymers, aluminium, battery cells, electronics, ceramics, copper, zinc, magnesium, paper (for instructions for use) and various other metals and minerals, including critical raw materials such as cobalt, tungsten and tantalum.

• Packaging: Hilti uses polymers, cardboard, paper and wood for packaging, focusing on sustainable sourcing and recyclability.

• Biological materials: In the category of biological material, Hilti is primarily sourcing cardboard, paper and wood.

Resource Inflows Metrics

Critical Raw Materials

Ensuring reliable access to critical raw materials (CRMs), as outlined in the EU Critical Raw Materials (CRM) Act, is vital to Hilti's operational resilience and aligns with emerging regulatory initiatives across G20 countries. Materials such as cobalt and tungsten have been identified as critical, given their supply risks and importance for technological advancement. Through investing in R&D projects, Hilti aims to minimize dependence on CRMs, thereby enhancing supply chain stability and reducing environmental impacts.

Resource Inflows

HUGO BOSS relies on a variety of resources to support its operations and value chain activities. These include both natural and synthetic materials, as outlined in the following tables. Biological materials such as cotton, wool, and leather constitute a significant share of input materials and are carefully selected to meet sustainability standards, prioritizing certified and consciously managed supply chains. Synthetic materials, such as polyester and polyamide, also form an integral part of input materials. To reduce reliance on virgin resources, HUGO BOSS is increasingly focusing on recycled alternatives. The company is fully committed to continuously expanding the use of better and recycled materials across its brands' collections.

Natural and Synthetic Materials Used

Notes:

1. Materials classified as more sustainable by HUGO BOSS must either be certified by an external standard such as the Organic Content Standard (OCS), be recycled, or be sourced through mass balance systems like Cotton made in Africa (CmiA). Specifically, cotton is also considered more sustainable if it comes from verified regenerative farming practices.
2. Recycled materials are generally classified as "more sustainable," so the values presented here also contribute to the share of more sustainable materials.
3. "Other" biological materials include other animal-derived materials, such as alpaca wool or goat hair.
4. "Other" fossil-based materials include acrylic or polypropylene.
5. "Other" cellulose-based materials include cupro and acetate.

Packaging Materials Used

Packaging is essential for protecting products during transport and shipping, while reinforcing the brands' premium positioning in the global apparel market. In 2024, 84% of product packaging was made from renewable materials (2023: 85%). As part of the commitment to resource conservation, the company is transitioning to more sustainable raw materials, including certified and recycled sources. In 2024, 92% of paper packaging was certified (2023: 93%), and 59% was made from recycled material (2023: 70%), reflecting dedication to sourcing from consciously managed forests and reducing the use of virgin materials. In 2024, 100% of packaging materials were recyclable (2023: 100%).

E5-4 Resource Inflows

Krones manufactures and supplies custom-tailored machines and systems for process, filling and packaging technology – including process technology systems, filling and packaging systems and recycling technologies. The resource inflows that Krones needs for this purpose can be categorised into four main material classes: stainless steel, steel, non-ferrous metals and plastics.

The resource inflows are identified in software analysis in Procurement. For companies where no total weight was reported for the invoice amounts, the total weight was extrapolated using a factor. Biological materials are included in addition by analysing all procurement groups in which such materials are expected. With regard sustainable procurement, reference is made to the Krones Supplier Handbook and its requirements. As documentation on sustainable procurement was not available for all materials used and for the corresponding suppliers in the current reporting period, the data includes only bio-based materials and suppliers with a sustainability certification scheme (PEFC, FSC, Blue Angel, etc.). Krones applies the cascading principle by recycling and reusing biobased materials to maximise resource efficiency. This includes using materials in various stages before disposal or energy recovery.

Methodology for recycled content

The main subsidiaries of relevance for identifying the range of reused components and products are ecomac Gebrauchtmaschinen GmbH, Ampco Pumps GmbH and Netstal Maschinen AG. Part of their business model is the reconditioning of Krones machinery and/or components. The proportion of recycled materials used at Krones is estimated for the four most relevant material classes: stainless steel, steel, non-ferrous metals and plastics. As specific data is not available from suppliers at the present time, the percentage recycling content is taken from published statistics – such as from the German Federal Environment Agency, Fraunhofer Institute or PlasticsEurope – and applied to Krones materials. Cross-sectoral average recycling content figures are thus used. This approach is judged to be appropriate given Krones' worldwide material sourcing.

As a result of targeted efforts over the past few years, an increasing proportion not only of bio-based, but also of polymer-based packaging materials is now being recycled and reused. Double counting is avoided by not including reused materials in recycled content.

ESRS E5-4 Resource Inflows

Leonardo discloses the following resource inflows for the reporting period 2024:

Total Materials Used

In 2024, Leonardo consumed approximately 26.7 ktonne of raw materials (compared to 25.3 ktonne in 2023), including:

• approximately 10.4 kton of iron and steel alloys (8.9 kton in 2023)
• about 0.8 kton of paper and cardboard including packaging (0.8 kton in 2023)
• approx. 0.143 kton of aluminium, bauxite and alumina (purchased critical raw materials)
• approx. 0.015 kton of magnesium (critical raw materials purchased)
• approx. 6.9kt of semi-finished products (7.1kt in 2023)

Formal E5-4 Disclosure Table

Context

Within its manufacturing processes, Leonardo uses raw materials and semi-finished products. In particular, it processes significant quantities of critical raw materials such as aluminium and titanium and high-value circular materials such as carbon fiber composites, down to small quantities of rare earths and conflict minerals for digital transition. Another significant type is materials with a packaging function. In 2024, Leonardo purchased a total of 23.6 ktonnes of materials. Among them, none related to reused or recycled secondary components.

E5-4 – Resource Inflows

Lundbeck reports on the total weight and share of resource inflows related to products, technical and biological materials, as well as the weight and share of secondary reused or recycled components used in production activities. These metrics reflect efforts to reduce overall material consumption and increase the use of components with a lower environmental footprint.

Biological Materials

Lundbeck has biological materials consisting of lactose, cellulose etc. used in bulk production as inactive carriers of the active pharmaceutical ingredient (API). It is assumed that these materials are defined as biological materials as they are used as bulk components and serve as carriers for the active ingredients. Information on the certification schemes applicable to these biological materials will be further investigated in future reporting periods. As a result, 0% is currently reported.

Secondary Reused or Recycled Components

The use of secondary reused or recycled components is largely driven by the recovery and recycling of solvents at the production sites. At the Lumsås site, solvents are treated on-site using advanced recycling units, while at the Padova site, treatment is managed by external suppliers.

Accounting Policy

Resource inflow encompasses all Lundbeck entities and includes all goods purchased from external suppliers that fall within the GHG scope 3 boundaries for Category 1: purchased goods and services. It also includes solvents from internal recovery and palladium from third-party recycling. The materials used are assumed to be equivalent to those purchased, as they are acquired for planned production. These materials include both pharmaceutical products and packaging.

The absolute weight of secondary reused or recycled components includes solvents recovered internally at the Lumsås site and the recycled palladium content in 'Palladium (DBA)₂'. Internally recovered solvents at the Lumsås site are measured as the total volume of organic solvents regenerated on-site using recycling units. These volumes are converted from liters to kilograms using a standardized conversion factor.

ESRS E5-4: Resource Inflows

Renewable and Recycled Raw Material Inputs

Neste reports its renewable raw material inputs globally, with a breakdown between waste and residues versus vegetable oils:

Renewable feedstock composition:

• Used cooking oil (UCO): oils and fats of vegetable or animal origin used by the food industry or restaurants to cook food for human consumption
• Animal fat from food industry waste: derived from the food industry's meat processing waste
• Vegetable oil processing waste and residues: including palm fatty acid distillate (PFAD), spent bleaching earth oil (SBEO), empty fruit bunch oil (EFBO), and palm oil mill effluent (POME)
• Other waste and residues: fish fat from fish processing waste, tall oil based raw materials, food waste, technical corn oil and acid oils
• Vegetable oils: in 2024, the share of vegetable oils such as rapeseed oil, soybean oil and sunflower oil was approximately 10% of global renewable raw material inputs

Traceability: For palm fatty acid distillate (PFAD), Neste reports that 100% of supply was mapped to palm oil mills and 90% was traceable to plantations in 2024.

Fossil Raw Material Inputs

Recycled Raw Materials

Neste has been advancing chemical recycling using:

• Liquefied waste plastic
• Liquefied discarded rubber tires

These are refined into high-quality drop-in feedstock for the production of new plastics. Neste is building upgrading capacities for 150,000 tons of recycled raw materials per year, with the new unit planned to be finalized in 2025.

Non-Renewable Resource Replacement

In 2024, Neste's renewable and circular solutions helped replace 4.0 million tonnes (3.0 Mt in 2023) of non-renewable resources in transport, aviation and polymers and chemicals sectors. This calculation is based on energy-based comparison with relevant fossil references, with the difference expressed as the energy content of crude oil.

Total Resource Inflows Summary

E5-4 Resource Inflows

Hydro identifies and measures resource use by calculating resource inflows and outflows from all operations, including energy use and key materials needed for its industrial and commercial processes. Hydro's reporting on resource inflows covers the most material raw materials and inputs used in the industrial processes.

Primary resource use in alumina refining and primary aluminium production is defined as a driver of potential negative impact on resource use, as these industrial processes are energy and material intensive.

Resource Use per Material (1,000 metric tonnes)

Notes:

• Lime, caustic soda, sulfuric acid and flocculants (thickener) are primarily used in the alumina refining process. Flocculants are also used at Hydro's Bauxite mine in Paragominas.
• Alumina and aluminium fluoride are primarily used in the electrolysis process.
• Hydro follows strict procedures and policies related to storing, usage and handling of the materials.
• Reporting of material use is based on direct measurements through Hydro's internal systems.
• Aluminium scrap inflows are reported based on the amount of pre and post-consumer aluminium scrap used in Recycling and Extrusions' remelters.
• Hydro uses a definition for recycling agreed on by the European Aluminium Association, dividing recycled scrap into process scrap (pre-consumer scrap from downstream casthouses) and post-consumer scrap purchased from third parties.

Hydro also reports that in 2024, approximately 451 thousand tonnes of post-consumer scrap was recycled, with an ambition to increase post-consumer scrap recycling capacity from 560,000 tonnes in 2023 to 850,000-1,200,000 tonnes by 2030.

Resource inflows

While specific detailed resource inflow data is not provided in the available sections, the report indicates our focus on:

Raw materials and sustainable sourcing

Potential material impacts from our own operations and upstream supply chain include those related to climate, water and raw material use. All but raw material use are covered by our existing environmental sustainability strategy. We therefore aim to implement a sustainable sourcing program, starting with a pilot in 2025.

Recycled materials

As part of our continued commitment to waste reduction and the use of recycled materials, in 2024 we improved process efficiencies and used more recycled plastics and reusable shipping boxes.

Water usage

Our water consumption data shows:

We continued to reduce consumption by using more recycled water (where local regulations allow) and adopting less water-intensive production techniques.

ESRS E5-4 Resource Inflows

Novo Nordisk discloses resource inflows as part of its Circular for Zero strategy and efforts to decouple resource use and waste from growth in patient volumes.

Overall Resource Inflows

In 2024, the overall total weight of products and technical and biological materials used for the manufacture of medicines amounted to 226 thousand tonnes, with approximately two thirds being technical materials and one third biological components.

Resource Inflows Table

Material Composition

The main products and materials sourced that relate to resource inflows include:

• Biological materials: Agricultural commodities (e.g., glucose) and printed packaging
• Technical materials: Acids and bases, solvents, plastic components and plastic raw materials
• Critical raw materials: While not directly purchased, some purchased items include magnesium, manganese, and phosphorus

Sustainably Sourced Materials

Novo Nordisk does not currently procure certified sustainably sourced biological materials, leading to a reported share of 0% for sustainably sourced biological materials.

Recycled and Reused Materials

In 2024, the total weight of reused or recycled materials was 3 tonnes (representing 1% of total materials), primarily from:

• Sourcing of gowning
• Recycled pallet shippers and shipper boxes

Context

The company notes that while it strives to source reused, recycled, and renewable biological materials, patient safety and stringent regulatory requirements applicable to the pharmaceutical sector are paramount considerations. The pharmaceutical industry faces restrictions on the use of recycled materials in medicines and devices due to regulatory standards.

E5-4 Resource Inflows

OMV's material inflows are primary fossil materials such as crude oils and petroleum products. The Group's sustainable inflows consist of plastic waste, synthetic crude such as pyrolysis oil, and renewable biobased inflows such as FAME, bioethanol, raw glycerin, hydrotreated vegetable oils, or used cooking oil. OMV maintains a list of all critical raw materials used for its business activities, including their location and application.

Resource Inflows and Outflows

Metrics Definitions and Methodology

The overall total weight of products and technical and biological materials used during the reporting period is calculated by adding the absolute volume of renewable certified input (in tons), the absolute volume of certified recycled input from plastic waste (in tons), and the absolute volume of primary fossil-based input (in tons). This total weight constitutes the total input volume to OMV's products, which is used to determine the percentages of biological materials and secondary materials as inputs.

OMV defined the scope for measuring metrics based on the OMV Value Chain and IRO Assessment 2024. For certified sustainable inflows, such as pyrolysis oils derived from plastic waste or renewable biobased inputs for fuels, chemicals, and polymers, the Proof of Sustainability (PoS) or Sustainability Declaration (SD) can be provided by suppliers up to one quarter after the quarter in which the physical delivery occurred. Consequently, this may result in delays in monthly and quarterly closings. OMV will disclose metrics under the assumption that PoS or SD will be received for all sustainable inflows purchased and booked as such. Any deviations will be corrected in the next reporting cycle.

The calculation of input metrics excludes semifinished products, refining chemicals and materials, additives, by-products, purely traded volumes, and volumes without certification. Inter-company sales are also excluded to prevent double counting. The reported data represents the material in its original state with no further data manipulation. ISCC certifications consider a 0.5% deviation between the physical stock and stock accounting according to mass balances or sustainability declarations as acceptable (ISCC EU Guideline 203 Traceability and Chain of Custody). The measurement of metrics is validated by an external body. For sustainable certified inputs, such as renewable certified inputs to chemicals and polymers and pyrolysis oil from plastic waste, the consumption data at OMV is compiled into a monthly report, which is audited by TÜV SÜD. Borealis sustainable inputs are externally audited by SGS.

The percentage of biological materials (and biofuels for non-energy purposes) is calculated as the volume (in tons) of renewable certified input divided by the total input volume (in tons), expressed as a percentage.

The absolute weight of secondary reused or recycled components, secondary intermediary products, and secondary materials is calculated as the absolute volume of certified recycled input from plastic waste (in tons). The percentage of secondary reused or recycled components, secondary intermediary products, and secondary materials is calculated as the volume (in tons) of certified recycled input from plastic waste divided by the total input volume (in tons), expressed as a percentage. The calculation of this metric excludes by-products, additives, fillers, and renewable waste-based volumes.

E5-4 Resource Inflows

Technical Materials for Construction of New Assets

Ørsted discloses resource inflows based on technical materials used in the construction of new offshore and onshore renewable energy projects (offshore wind, onshore wind, solar PV, and battery storage assets) above 100 MW. Material inflows reflect assets currently under construction within the reporting year 2024.

Material Composition Overview

An illustrative example of the material composition for an average Ørsted offshore wind farm shows:

• 63% Steel
• 26% Concrete
• 4% Glass fibre and plastics
• 4% Critical raw materials (3% copper and 1% other materials)
• 3% Iron

Secondary Materials in Steel Production

Approximately 80% of the steel sourced for production of steel plates for foundations comes from Europe, where supplier data indicates that, on average, 35% of the material used in these plates derives from scrap. While Ørsted accounts for geographic variability (reflected in the range of 20-35%), current estimates place the company at the upper end.

Sustainable Biomass

Ørsted sources certified sustainable wooden biomass for use as fuel at CHP plants. In 2024, 100% of wooden biomass was certified sustainable (baseline in 2016: 61%). In addition to wooden biomass, the company uses residual straw sourced from Danish agriculture as a waste product from local farms.

Methodology

The technical materials data is tracked through in-house LCA analysis (highest maturity for offshore assets), supplemented with external verified studies for BESS, solar PV, and onshore wind. Material usage is accounted for when main components are recognised as installed. For offshore wind projects, foundations are recognised when fitted, and wind turbine generators (WTGs) are recognised at time of takeover certification (TOC). For solar assets, materials are mapped to the installation of solar panels. For battery storage systems, materials are recognised upon installation of battery packs.

Resource Inflows (E5-4)

Repsol's activities are structured into four business segments, utilising resources that include hydrocarbons of mineral and biological origin, as well as other materials necessary for the manufacture of its products, such as steel, cement, and chemical products. The company also uses water captured from both natural sources of saltwater (oceans and seas) and freshwater (surface and underground resources), as well as from other alternative sources.

Resource Inflow Metrics (2024)

Note: The sustainable origin of the indicated biological materials is audited annually under the ISCC Plus or Recyclass certification schemes, and the resulting data are sent to the corresponding administrations.

Historical Comparison – Processed Raw Material (thousands of tons)

Calculation Methodology

Materials that enter a Repsol business area for the first time are considered in the calculation of resource inputs, avoiding accounting for those that are transferred to another business area once they have been transformed, as is the case with fuels sold by the Client's business which are manufactured by Refining. Packaging data are also not included because calculations indicate their quantities are not significant.

Business-specific considerations:

• E&P business: Data corresponds to direct measurement of gross oil and natural gas production, consolidated monthly in internal systems. Auxiliary materials are not included since their volume is not significant (e.g., materials for construction and completion of unconventional wells represent less than 5% of resources used by E&P and less than 1% of the company's total resources).

• Refining business: Data obtained by calculation from material balances recorded from direct measurements in the company's own management control systems. Natural gas used as both raw material and fuel is included.

• Chemicals business: Data from direct measurements in the management control system, classified as raw materials, auxiliary materials and other market materials. Natural gas used as both raw material and fuel is included.

• Low Carbon Generation business: Does not use significant amounts of non-renewable resources such as hydrocarbons, so it is excluded from the metric. Critical minerals are also excluded due to non-significant risk assessment according to the Critical Minerals Observatory report (2024).

ESRS E5-4 Resource Inflows

Raw Materials

The overall raw materials expense of the Group amounted to circa €0.95 billion in 2024 (vs. €1.0 billion in 2023). The raw materials expense can be split into several categories:

• Crude oil derivatives: 32% (e.g. cumen, adiponitrile, butanol)
• Minerals derivatives: 28%
• Natural gas derivatives: circa 22%
• Others: 18%

Energy Consumption

Net energy costs represented around €0.7 billion (vs €0.8 billion in 2023). The distribution per region is:

• Europe: 71%
• Americas: 19%
• Asia and rest of the world: 10%

The main energy sources expense are:

• Coke, anthracite, petcoke and coal: 35% (vs 39% in 2023)
• Natural gas (net of steam and electricity sold): 33% (vs 33% in 2023)
• Electricity: 25% (vs 21% in 2023)
• Steam, hydrogen and biomass: 7% (vs 6% in 2023)

Circular and Renewable Materials

The company has announced the development of circular silica for tires derived from bio-circular silica from rice husk ash, which will begin production in 2025 in Livorno, Italy, using locally sourced raw materials. This new process enables a reduction of GHG emissions of precipitated silica thanks to a less-energy-intensive manufacturing process.

The Rheinberg, Germany soda ash plant is the world's first soda ash plant primarily powered by renewable energy, namely local waste wood. Projects are underway to substitute coal with refuse-derived fuel in Dombasle, France (expected late 2025) and biomass in Torrelavega, Spain (considering by 2027).

Note: The disclosure provides cost-based and percentage composition data for raw materials and energy sources, but does not report total weight in tonnes, biological vs. non-biological split, or percentage of recycled/renewable content in accordance with ESRS E5-4 requirements. Reference is made to NOTE E1-5 Energy consumption and mix in the Sustainability statements for additional energy information.

E5-4 – Resource Inflows

Resource inflows are a material sustainability matter for TAG, particularly in connection with refurbishment projects and new construction activities in Poland. Material impacts, opportunities and risks arise primarily from the procurement and use of corresponding construction products and materials in connection with these activities. Construction projects are generally associated with considerable resource requirements. However, this can be minimised by using renewable raw materials, reusable materials and products or resource-efficient technologies. Using regional materials and sourcing from regional suppliers can shorten supply chains and lead to cost advantages.

Based on TAG's own activities, including activities in the upstream value chain (in particular construction and trade companies and construction material suppliers), the purchased quantities and masses of the material products and material groups for 2024 were determined.

The total weight of inflows in the reporting period amounts to approx. 476,341.1 tonnes and includes building materials (e.g. concrete, steel, insulation materials) as material or product groups. Technical equipment and office equipment are not classified as material and are therefore not included.

Certified organic materials and biofuels for non-energy purposes were not used in the reporting period; their percentage share is therefore 0%. No information can be provided on the weight and proportion of reused or recycled components due to a lack of sufficient data from the value chain for the reporting year.

Methodology and Data Quality

The data provided for building materials are estimates and projections based on TAG's internal documentation, such as contracts with construction companies. For example, reference quantities were determined for the inflow of building materials from the construction project activities of empty apartment construction/small-scale maintenance, string refurbishment, complex refurbishment and energy refurbishment and extrapolated to the area affected by these actions in the reporting period. The data used to determine the resource inflows from construction activities in Poland are based on the construction contracts concluded with TAG's business partners in the 2024 financial year.

Note on critical materials: Critical raw materials and rare earths are not of central importance for TAG's business activities, but are contained in certain building technologies such as smart home systems and photovoltaic systems.

Resource inflows

Raw material consumption TKH monitors and manages the inflow of resources across our manufacturing operations, with a focus on sustainable sourcing and efficient utilization.

Key raw materials:

• Steel, aluminum, plastics, and other materials used in manufacturing processes
• Copper as a primary raw material for connectivity solutions
• Specialized materials for vision systems and manufacturing equipment
• Electronic components and semiconductors

Sustainable sourcing initiatives:

• 59.0% of Tier-1 copper suppliers certified by The Copper Mark (target > 80%)
• 78.2% of copper suppliers assessed with 2024 risk management assessment
• Active dialogue with strategic suppliers to improve sustainability of their products and processes
• Regular supplier audits to assess sustainability-related risks, such as raw material extraction impact

Resource efficiency measures:

• Optimization of raw material usage in production processes
• Implementation of inventory management systems to minimize material waste
• Regular assessment of material consumption patterns and efficiency
• Integration of resource considerations in procurement decisions

Supply chain management:

• Diversification of supplier base to ensure sustainable resource availability
• Long-term contracts and supplier partnerships to secure resource flows
• Assessment of supply chain risks including resource scarcity and price volatility
• Implementation of responsible sourcing policies and procedures

Material flow optimization:

• Just-in-time logistical services to optimize resource utilization
• Strong inventory management to balance availability with minimal waste
• Integration of resource planning with production scheduling
• Regular review of material requirements and consumption patterns

Innovation in material usage:

• €80.7 million R&D investment including research into alternative materials
• Development of products requiring fewer raw materials
• Innovation in recycling and reuse of materials within production processes
• Focus on materials that support circular economy principles

Monitoring and reporting:

• Regular tracking of resource inflows and consumption patterns
• Environmental management systems monitoring material usage
• Integration of resource metrics into sustainability reporting
• External assurance on resource consumption data

Raw materials used by TotalEnergies for its activities (E5-4)

In 2024, the main raw materials used by TotalEnergies were:

Water

For details on the use of this resource, refer to point 5.2.3 of the report.

Hydrocarbons

• Exploration & Production sector (ESRS perimeter): Consumption amounted to almost 40 Mt for production operations.
• Other operations (ESRS perimeter excluding OBOs): Consumption exceeded 53 Mt. (Note: Data for OBOs could not be collected in 2024; a new request will be sent to operators in 2025.)

Circular raw materials

Circular raw materials include renewable raw materials (from biomass) and secondary raw materials (waste and residues). Consumption increased in 2024, mainly in connection with the development of biogas, biofuels, and circular polymers production activities.

Metals

The Company has collected data from its purchasing teams. This process led to the collection of data related to certain purchasing categories, but it was not possible to collect data on projects in 2024, which represent a significant proportion of metal purchases. Consequently, the information currently collected is not representative and the Company is therefore unable to publish it for 2024. For 2025, the Company will repeat its requests for information from suppliers to improve collection rates. However, a large number of suppliers are not subject to European regulations and are under no obligation to provide this data.

Data collection and monitoring

• Water consumption and the quantities of secondary raw materials and renewable raw materials are monitored and reported annually by the Branches in the environmental reporting tool, which ensures traceability and archiving.
• The total quantity of hydrocarbons is estimated annually at Company level based on information collected from the purchasing and supply teams and stored in the Company's environment reporting tool.

Packaging

So far, information on packaging is not available as it is not systematically declared by packaging producers.

E5-4 Resource Inflows

Tryg reports resource inflows specifically related to its claims handling process, focusing on the main resource-intensive business areas of motor and building claims. As a non-life insurance company, Tryg has no critical raw materials or rare earths according to the European Critical Raw Materials Act definition.

Resource Inflows Table

Percentage of Secondary Materials

Based on the reported figures:

• Secondary/recycled materials: 457 tonnes out of 5,759 tonnes total = 7.9% of total resource inflows
• Primary/new materials: 5,302 tonnes = 92.1% of total resource inflows

Scope and Data Collection

In 2024, Tryg introduced reporting on resource inflows from motor claims, where data is available. Figures for resource inflow from building claims will be included as of 2025.

Data is collected based on different systems in Denmark, Norway and Sweden. All systems collect information on the use of spare parts (in tonnes), and a suitable weight factor is derived from the system named Märkesdemo.

Identifying and reporting on reused spare parts are based on the same method as the reporting of new spare parts, but using categories regarding reuse and recycle.

Context

Tryg's resource inflows are limited to the claims handling process. The company has set a strategic target to reduce the use of new materials per claim by 10% by 2027 (baseline 2024), focusing on increased use of circular materials or repair techniques and minimisation of primary raw material use.

ESRS E5-4 Resource Inflows

Ubisoft monitors resource inflows through various indicators to assess the deployment of initiatives and monitor progress made.

The monitoring indicators in place for 2024-25 include:

• the proportion of recyclable materials in products out of the total weight of its materials;
• the proportion of recyclable materials in the plastic films used.

Materials Used in Standard Products

For the 2024-25 financial year, 62% of the materials used in the manufacture of standard products are recyclable materials. To avoid double counting, recycled and certified materials are counted together. The main recycled materials include plastic, paper and cardboard.

Packaging Materials

As far as packaging is concerned, 100% of the plastic film used to protect the games is recyclable.

Note on packaging scope: Video game cases and figurine boxes, although serving a protective function, are intended to be kept by the user over the long term. As such, they are not considered packaging in the regulatory sense, but rather as integral parts of the product itself.

E5-4 Resource Inflows

Veolia monitors several metrics for resource inflows across its three core business lines (Water, Waste, Energy):

Resource Inflows by Business Line (2024)

Material Inflows

These inflows are divided into three main categories reflecting Veolia's core operations:

• Municipal and industrial waste sent to treatment centers for recovery applying the hierarchical principle of waste management: prevent production, identify opportunities for reuse, recycling and recovery, and if recovery is not possible, ensure treatment in accordance with applicable regulations

• Fuel used to produce energy (gas, coal, biomass): saving and conserving energy resources is a major lever in Veolia's contribution to combating climate change, notably by increasing energy efficiency at operated installations, prioritizing the use of renewable energy and energy from waste, and exploiting the energy potential of waste and wastewater

• Water taken from natural environments to produce drinking water for communities, as well as domestic and industrial wastewater which is collected and then treated before being either reused or returned to the natural environment

Additional Monitored Metrics

The Group also monitors:

• Quantity of incoming hazardous waste: Not quantified separately in main table, but a GreenUp target for 2027 of 9 million metric tons (scope impact related to disposal of RGS United States)

Circular Economy Context

Veolia's resource inflows feed into circular solutions across its value chain. The inflows from customers (waste, wastewater) are processed to produce alternative secondary materials, energy and water that reduce pressure on virgin resources. Raw water is the primary virgin resource input for drinking water production.

These resource inflows support Veolia's circular economy strategy focused on resource regeneration, including treating waste and complex pollution, waste and wastewater energy and material recovery, and industrial and regional ecology services.

E5-4 Resource Inflows

Vestas uses ISO-compliant Life Cycle Assessments (LCAs) to evaluate the environmental performance of wind turbines from raw material extraction to end-of-life. The assessments cover the entire plant until grid connection, including the turbine, foundation, site cabling, and transformer station, using Sphera LCA for Experts software.

These detailed studies account for approximately 25,000 parts, typically covering over 99.5 percent of the turbine mass and 99.9 percent of the complete wind plant. Each component's material type, weight, and manufacturing processes are described. The LCA models form the basis for Vestas' global Resource inflow mass balance. Double counting is avoided as reused and recycled inflows are considered separately. The LCA reports account partially for packaging in the bills-of-materials of the product. Based on our estimated data, packaging accounts for below 1 percent of material flows in total, being relatively negligible.

Wind turbines are typically composed of 85-90 percent steel, iron, and metals, 10-15 percent composites and polymers, and the rest electronics, lubricants, and fluids. Recycled content is accounted for using industry datasets, such as Worldsteel or Eurofer.

Resource Inflows Metrics (2024)

The scope of Resource inflows includes materials in Vestas' wind turbines produced and shipped and components for service operations for the reporting period. The metric excludes property, plant and equipment, which are deemed negligible.

The data for resource inflows is sourced from Vestas LCAs and the corresponding bill-of-materials, supplier certification scheme information and global Service transaction data.

In 2024, Vestas used an estimated 430 thousand tonnes of secondary raw materials in its turbines. This figure is based on estimations from standard database data and is not Vestas supplier-specific.

Critical raw materials, including rare earth elements, are detailed in the 'Social information' section of the Sustainability statement under 'S2 Workers in the value chain'. These materials are also modelled in the LCA and managed by Global Procurement through cross-functional activities.

Resource outflows

AMAG maintains a 100% recyclability of all aluminium products, enabling closed-loop material cycles. The company produces approximately 5,000 different products based on over 200 alloys at the Ranshofen site.

Recyclability and recycled content:

• Target: Maintaining 100% recyclability and closed-loop orientation of AMAG products (achieved in 2024)
• Average scrap utilisation rate: 76.0% in 2024 (target range: 75-80%)
• ASI-certified scrap proportion: 43% in 2024 (target: >35%)
• 294,700 tonnes of aluminium scrap processed in 2024

AMAG AL4® ever product portfolio: AMAG offers products with certified low CO2 footprints, externally verified according to ISO 14067:

• Primary aluminium products: ≤4.0 tonnes CO2/tonne aluminium (represents >70% reduction vs. global average of 14.8 tonnes CO2/tonne)
• Products manufactured with high recycled content and renewable electricity
• Recycled content defined according to ISO 14021

The calculation of product-related CO2 footprint is externally verified, and certificates guarantee customers the low emission values. Aluminium can be recycled infinitely without any loss of quality, requiring only around 5% of the energy needed to produce primary aluminium.

Design for circularity: AMAG focuses on:

• Alloy-to-alloy recycling capabilities
• Recycling-compatible alloys and crossover alloys
• Closed-loop concepts with customers
• Products designed for end-of-life recovery and remelting

AMAG components (Germany) manufactures ready-to-install structural parts and assemblies for the aerospace industry through mechanical processing. By recycling production waste and using scrap after product utilisation, the resource conservation cycle is closed at the Ranshofen site.

Resource outflows

Product Durability

BDS-manufactured products are designed to be maintained over a period of five years, but the industry average is not yet available. Nevertheless, the products are still usable after the maintenance duration and Atos Group can investigate on a case-by-case basis the prolongation of maintenance. Change in technology and unavailability of spare parts are the main obstacle to longer durability of the BDS products.

Repairability

To improve reparability, and consequently extend durability of the products:

• BDS' design includes:

  • FRU (Field Replacement Unit), namely subparts allowing a simple and fast repair,
  • "Plug & play" approach, allowing changing critical spare parts and redundant components, to maintain production, even if there is a breakdown,
  • standardization of the components, to improve reparability and availability of spare parts;

• BDS' Angers manufacturing site includes:

  • a repair center, used to repair returned parts in order to restore them to new condition for marketing,
  • reuses of packaging of racks suppliers to deliver Atos racks.

The metric ESRS E5 – 36b "Repairability products, using an established rating system, where possible" is not applicable to Atos Group due to the complex nature of BDS products that are not considered in existing repairability rating system.

Recyclability and Recycled Content

Not disclosed. At the time of preparing its Sustainability Statement, Atos is not yet able to disclose:

• ESRS E5 – 31c – Weight in both absolute value and percentage, of secondary reused or recycled components, secondary intermediary products and secondary materials used to manufacture the undertaking's products and services (including packaging);
• ESRS E5 – 36c Rates of recyclable content in products and packaging.

Further investigations are in progress with relevant BDS teams to assess how such datapoint could be calculated.

End of Life Management

Atos Group, as a producer, is responsible of the end-of life of its products in accordance with the Directive 2008/98 (as modified by the Directive 2018/851) and the Directive 2012/19/EU (Waste Electrical and Electronic Equipment Directive – WEEE). This management is done at country level, according to local regulations.

In France, BDS supercomputer activity has joined, since 2013, a collective eco-organism certified by the French Ministry of the Environment (EcoLogic) to optimize the end of life of supercomputers sold to customers. BDS also provides guidance to its clients to ease sorting of products and offers the possibility to return unusable sold products to Angers production site to manage their end-of life.

To optimize the use of raw material at the end of life of its products, BDS has implemented the following actions:

• offer of spare parts service managements, in its Security and Repair Center, for all servers sold;
• resale or reuse of old spare parts; and
• reuse of supercomputers to build little clusters.

Resource outflows

Recyclability and recycled content

Recyclable content: The products and materials placed on the market (including packaging) have the potential to enter the recycling stream. The recyclable content rates have been aggregated for all goods purchased during 2024. Products are assessed as placed on the EU market using Econinvent EU data. Recyclability is expressed as a percentage of the product mass that can serve as manufacturing input (End of Life - Recycling Input Rate) and calculated using the Makersite recyclability app.

18.8% of the mass of procured goods is considered recyclable.

Secondary reused or recycled components: In the material resource flow of procured goods, 7.3 tonnes, or 0.15% of the total mass flow, consist of secondary reused or recycled components, secondary intermediary products, and secondary materials used to manufacture products and services (including packaging). This value represents the actual aggregated post-consumer recycled (PCR) mass weight per procured good with more than 10% recycled content. Only parts made with dedicated, specified producer polymer blends or certified by the manufacturer are included in this value.

Product durability

All Barco products are considered when measuring the resource outflow of products and materials. The durability of products is represented by their typical operational lifetime in the field as intended. As no industry averages are available or publicly disclosed, it is not possible to provide a comparison to industry benchmarks for this initial reporting year.

Average expected lifetime by product category:

Repairability

Barco notes that the French Durability/Repairability Index and Belgian Repairability Index are to be considered as the official rating systems. Nevertheless, both indexes have B2C consumer products in scope. As a B2B company, Barco currently does not apply the repairability index but is closely following the evolutions in the different member states.

Design for circularity

Barco's ecoscore methodology embeds several criteria to boost the circularity of products:

• Improving the re-use, upgradability and modularity
• Facilitating the repair
• Raising the use of recyclable and recycled materials, both in products and in their packaging
• Focusing on improving material efficiency by making products more robust/long lasting and reducing the number of accessories

The circular design criteria are integrated into the New Product Introduction (NPI) process and taken into account when selecting suppliers. A concrete example is the sourcing of PCR plastics to integrate in products.

Product return and recycling programs

Every Barco product comes with a user manual giving customers guidance on how to handle the end-of-life stage, and also a recycling passport that offers recycling information specifically for recyclers. Customers can return used products to recycling partners free of charge.

In 2024, 69% of revenues were generated in countries where Barco participates in and offers product return and recycling programs. Where no structured program is in place yet, ad-hoc recycling and collection services are offered. All recycling partners are expected to be ISO 14001 certified and comply with legislation regarding the prohibition of e-waste export.

Resource outflows

Bechtle reports a negative impact on the environment due to the unsustainable use of resources. As the IT market is characterised by a high rate of technological innovation and comparatively short product cycles, the resources contained in the hardware sold by Bechtle are not consumed in the long term. Bechtle's activities have a negative impact on the use and use of resources due to the focus on economic growth, including increasing unit volumes. Higher revenue in the hardware sector means more products and therefore more outflows of resources.

Bechtle also identifies a negative impact on the environment due to lack of recyclability of raw materials. The recycling rates for digitisation products – including hardware sold by Bechtle – are low, as recycling is very complex due to the large number of elements used, which are only installed in low concentrations. Only 35 per cent of the raw materials used in digital hardware are recycled, and the demand for primary raw materials for applications is high.

Durability of IT hardware

Bechtle addresses product durability through its Circular IT business model. The company established Bechtle Remarketing GmbH in 2012, which was integrated into Bechtle Logistics in mid-2024 to create a central division called Bechtle Circular IT. This division focuses on extending product life cycles through secure data deletion and resale of old devices or environmentally friendly disposal. Information security, data protection and responsible use of resources are central to this approach.

The sustainability statement notes that product life cycles for IT products are becoming ever shorter due to innovations and further developments. In principle, every extension of the useful life conserves valuable resources.

Resource outflows

Consumer Business Segment

Recyclability:

• 79% of packaging is globally recyclable (2024)
• 83% of packaging meets "Design for Recycling" criteria (2024)
• Target: 100% of packaging to be designed according to "Design for Recycling" criteria by 2032
• Previous target of 100% recyclable, refillable or reusable packaging by 2025 has been adjusted due to evolving global recycling infrastructure and assessment criteria

Packaging Composition:

• 19% recycled content (recyclates) in packaging materials (2024)
• 59% of packaging materials from non-fossil sources (2024)
• Only 3% of non-fossil packaging materials are sustainably certified (2024)
• Target: 100% of plastic packaging made of recycled or renewable materials by 2032

Product Formula:

• 87% of raw materials are of natural origin (2024)
• Target by 2032: 100% of bar soaps free of tallow, 100% of cosmetics free from solid polymer microplastics, 90% of ingredients biodegradable

tesa Business Segment

Recyclability:

• Most tesa products (e.g., adhesive tape) cannot be recycled at the end of their life cycle, which has a negative impact on the circular economy of the plastics stream
• Recyclability of packaging for tesa Business Segment cannot yet be determined

Materials Composition:

• 7% recycled content (recyclates) in packaging materials (2024)
• 60% of packaging materials from non-fossil sources (2024)
• 51% of non-fossil packaging materials are sustainably certified (2024)
• 25% of materials used in products and packaging are from recycled or bio-based material (2024)
• Target: 70% of materials used in products and packaging to be from recycled or bio-based material by 2030
• Target: 50% reduction in use of non-recycled fossil plastics (excluding adhesive masses and packaging) by 2030 vs. 2018 baseline
• Progress: 14% reduction achieved (2024)

Total Group Resources

Resource Outflows Table:

Resource outflows

Cementir produces cement, ready-mixed concrete, aggregates, and precast concrete products. The company has developed low-carbon cement products including FUTURECEM® (with up to 30% lower carbon footprint than ordinary Portland cement) and D-Carb® for white cement (15% lower CO2 emissions). These products contribute to sustainability through reduced clinker content and incorporation of alternative mineral additives such as fly ash, slag, limestone, and calcined clay.

For ready-mixed concrete, the company tracks Global Warming Potential (GWP) as a key performance indicator, which defines the amount of CO2 emitted for the same mechanical properties by a specific concrete recipe. This allows monitoring and improvement of the environmental impact of concretes produced.

Cementir promotes circularity through the reuse of demolition materials and recycling of construction materials. The company uses reclaimed aggregates from returned concrete and recycled concrete as substitutes for natural aggregates. In Denmark, surplus concrete (leftover from construction sites) is increasingly being recycled through crushing and reusing hardened concrete for aggregates and sand.

Products based on white cement provide enhanced durability compared to painted surfaces, requiring much less maintenance. The use of FUTURECEM® and similar technologies can make products more durable and resistant to extreme climatic conditions, improving the resistance of buildings and infrastructure to extreme weather events.

The company has Environmental Product Declarations (EPDs) available for main products in Denmark, Belgium, and for white cement offerings, providing transparent communication of environmental performance over product lifetime.

Resource outflows

CQ Solutions and Mass Balance Approach

Covestro offers CQ solutions as CO₂-reduced variants of products. These mass-balanced products are based on certified renewable or recycled feedstocks allocated via the mass balance approach. The share of alternative raw materials that can be allocated to CQ products ranges between 25% and 100% of the organic mass, excluding inorganic materials such as additives.

Bio-based and Recycled Materials

Bio-based Aniline Pilot Plant: In fiscal 2024, Covestro inaugurated the world's first pilot plant for bio-based aniline in Leverkugen, Germany. This groundbreaking process produces aniline entirely from plant biomass instead of petroleum, significantly reducing the carbon footprint.

Bio-circular MDI: Bio-circular attributed MDI contains approximately 60% ISCC PLUS certified feedstock. The carbon footprint of bio-circular MDI is up to 99% lower than conventional MDI based on fossil raw materials (exact percentage depends on the amount of allocated raw material).

Polycarbonate from Bio-waste: The Makrolon® RE polycarbonate is derived from bio-waste attributed via mass balancing. Compared to fossil-based alternatives, this material has a carbon footprint during production (cradle to gate) that is reduced by around 80%.

Chemical Recycling and Circularity Initiatives

BioBTX Investment: Covestro invested in BioBTX to support construction of the world's first demonstration plant for ICCP technology in the Netherlands. This technology can process mixed plastic and organic waste to produce chemical building blocks like benzene, toluene, and xylene, with capacity to handle 20 kilotons of plastic waste annually.

Automotive Recycling Collaboration: Covestro, Neste, and Borealis completed a closed-loop system for the automotive industry through chemical recycling of car tires, enabling production of high-quality plastics for automotive applications.

Product Applications Supporting Circularity

Thermoplastic Polyurethane (TPU): A new 120,000 metric tons per year TPU plant is under construction in Zhuhai, China, supporting applications in automotive, footwear, and other industries.

Polycarbonate Copolymers: A new production facility in Antwerp, Belgium uses innovative solvent-free melt process technology, producing polycarbonates with adjustable properties for various applications including composite resins for solar panel frames and materials for electric vehicle batteries.

Design for Circularity

Covestro's DirectCoating technology enables seamless production from injection molding to coating in one tool for automotive applications, lowering carbon footprint. The company also develops monomaterial electronic displays ideal for integration into smart surfaces, supporting easier recyclability.

Resource outflows

Product content and recycled materials

For IT devices procured through Crayon's sustainable device management program in 2024:

• Recycled material in Apple laptops (excluding packaging): 33.9 kg of recycled material in 60 Apple laptops procured = 36.4% average recycled content per Apple MacBook Pro and Air unit (based on Apple product data sheets)
• Recycled material in packaging: 25.8 kg of recycled material in the packaging of 60 Apple laptops procured
• Percentage of secondary reused or recycled components: 36.4% average for Apple MacBook Pro and Air laptops based on Apple product data sheets

Data availability is limited to Apple products; data unavailable for most other products due to lack of disclosure by original equipment manufacturers (OEMs).

Product durability and end-of-life

• Assumed product lifespan: 4 years for hardware sold through subsidiary Sensa (Category 11: Use of sold products)
• Products recycled or resold after use by Crayon (2024): Total of 293 IT devices
  • 203 reused (sold again)
  • 90 recycled

Circular economy approach

Crayon's IT hardware purchases through the sustainable device management program are guided by sustainability criteria:

1. At procurement: ensuring all devices are energy efficient, easily repairable, and contain some recycled and non-toxic materials and components. Life cycle assessments are available for some devices to help choose ones with the lowest carbon footprint.
2. During use: defaulting to repair and maintenance to prolong lifespans.
3. At end of life: recycling or reselling all hardware used by Crayon, including reducing packaging waste by returning old laptops in the boxes new laptops were sent in.

Data limitations

Crayon notes that full availability of supplier-specific data points to comply with ESRS E5 requirements is a challenge that will remain difficult to address for the foreseeable future. The company uses publicly available data from a limited number of OEMs as representative proxies for the IT hardware industry, but this approach does not cover all brand and device types.

Resource outflows

Danone's packaging represented 1.40 million tons in 2024, of which plastic represented 0.67 million tons.

Circular packaging commitments

Danone is committed to offering nutritious, high-quality food and drinks in packaging that is 100% circular and low carbon. This means all packaging is designed to be safely reused, recycled, or composted, ensuring the material stays in the economy and does not become waste or pollution.

2024 Progress on packaging circularity:

• 85% of Danone's packaging was reusable, recyclable, or compostable (versus 84% in 2023)
• 8% reduction in the use of virgin fossil-based plastic (since 2020, excluding EDP Russia)
• 60% of plastic put on the market was recovered (versus 58% in 2023)

Danone Impact Journey targets

As part of the Danone Impact Journey, the Group has committed to:

• Have 100% of its packaging reusable, recyclable, or compostable by 2030
• Halve the use of virgin fossil-based packaging by 2040, with 30% reduction by 2030, accelerating reuse and recycled materials
• Lead the development of effective collection systems to recover as much plastic as Danone uses by 2040

Design and innovation initiatives

Post-Consumer Recycled (PCR) content:

• Silk plant-based beverages in 96oz bottles made with up to 50% PCR content in the United States
• STōK ready-to-drink coffee in 48oz bottles with up to 88% PCR in the United States
• Harmonization of yogurt cups for lightweighting and design for recyclability in the United States

Reusable packaging:

• Re-usable caps launched for Blédina meals in Europe
• Evian dispenser showcased during Wimbledon tennis tournament

Regulatory compliance:

• Tethered caps on all water bottles launched in Europe
• Major renovation of AQUA jugs in Indonesia, replacing polycarbonate with PET material and introducing new ergonomic design

Alternative formats:

• Introduction of Volvic sparkling flavored waters in cans in the United Kingdom

Resource outflows

Recyclability and reuse of materials

DSB has processes in place to recycle materials from operations. The company states: "We reduce a significant part of the emissions associated with the procurement of spare parts as a result of the phase-out of diesel. Procurement of spare parts represents the largest contribution to our Scope 3 emissions. We therefore expect that the transition from diesel to electric trains will lead to significant reductions in the consumption of spare parts."

Product durability - Rolling stock

The document describes the upgrading and refurbishment of existing rolling stock to extend service life:

• IR4 electric train sets: "Upgrading of the 44 IR4 electric train sets is on schedule and is expected to be completed by the end of 2026."

• S-trains: "The electric S-train sets are also undergoing a comprehensive upgrade both on the exterior and on the interior... The upgrading of S-trains will continue in 2025, and all train sets will be fully upgraded by the end of 2027."

• IC3 train sets: These diesel train sets remain in operation pending replacement by IC5 electric train sets, with IC4 sets to be phased out first due to being "more energy and climate inefficient than the IC3 trainsets."

The document mentions that when IC5 trainsets are delivered, DSB will phase out older rolling stock, indicating end-of-life considerations.

Circularity considerations in new builds

For the new workshop at Godsbanegården in Copenhagen, DSB states: "During construction, we have chosen materials with lower climate impact, more climate-efficient foundation and edge insulation solutions, and we have focused on life in the choice of materials used in the building."

However, specific recyclability percentages, repairability scores, or quantitative design-for-circularity metrics are not disclosed.

Resource outflows

Hydrocarbon Production

Hydrocarbon production: 1,707 kboe/d in 2024, compared to 1,655 kboe/d in 2023 and 1,610 kboe/d in 2022.

Energy Products Output

Natural gas sales: 50.88 bcm in 2024, compared to 50.51 bcm in 2023 and 60.52 bcm in 2022.

• Italy: 24.40 bcm in 2024
• Outside Italy: 26.48 bcm in 2024

LNG sales: 9.8 bcm in 2024, compared to 9.6 bcm in 2023 and 9.4 bcm in 2022.

Power Generation Output

Thermoelectric production: 20.16 TWh in 2024, compared to 20.66 TWh in 2023 and 21.37 TWh in 2022.

Power sales in the open market: 26.55 TWh in 2024, compared to 27.30 TWh in 2023 and 30.86 TWh in 2022.

Energy production from renewable sources: 4.71 TWh in 2024, compared to 4.0 TWh in 2023 and 2.6 TWh in 2022.

Refined Products

Refinery throughputs on own account: 24.21 mmtonnes in 2024, compared to 27.39 mmtonnes in 2023 and 27.12 mmtonnes in 2022.

Retail sales of petroleum products in Europe: 7.70 mmtonnes in 2024, compared to 7.52 mmtonnes in 2023 and 7.50 mmtonnes in 2022.

Biofuel Production

Sold production of biofuels: 982 ktonnes in 2024, compared to 635 ktonnes in 2023 and 428 ktonnes in 2022.

Capacity of biorefineries: 1.65 mmtonnes/year in 2024, compared to 1.65 mmtonnes/year in 2023 and 1.10 mmtonnes/year in 2022.

Chemical Products

Production of chemical products: 5,685 ktonnes in 2024, compared to 5,663 ktonnes in 2023 and 6,856 ktonnes in 2022.

Waste and By-products

Total volume of oil spills (> 1 barrel): 2,815 barrels in 2024, compared to 12,719 barrels in 2023 and 5,628 barrels in 2022.

Re-injected production water: 51% in 2024, compared to 42% in 2023 and 43% in 2022.

Circular Economy Outputs

Development models based on regenerative principles of the circular economy, with the aim of maximizing the recovery and valorization of waste and scraps.

Technologies for the production of bioplastics and mechanical recycling of used plastics represent circular economy resource outputs.

Customer-Facing Products and Services

Service stations in Europe at year end: 5,254 in 2024, compared to 5,267 in 2023 and 5,243 in 2022.

EV charging points: 21.3 thousand in 2024, compared to 19.0 thousand in 2023 and 13.1 thousand in 2022.

Retail and business gas sales to end customers: 5.51 bcm in 2024, compared to 6.06 bcm in 2023 and 6.84 bcm in 2022.

Retail and business power sales to end customers: 18.28 TWh in 2024, compared to 17.98 TWh in 2023 and 18.77 TWh in 2022.

Resource outflows

Equinor has set ambitions within its renewable portfolio that encourage reduced use of virgin materials and avoid sending blades to landfill. In 2024, the dismantling and recycling of the 22,767 tonne Veslefrikk B was completed. 96% of the platform's weight was either recycled, reused or recovered.

The company's resource outflows primarily relate to decommissioning activities. Wastewater and drill waste from oil and gas operations constitute negative actual impacts from resource outflows.

For the reporting of impacts, risks and opportunities (IRO), the scope is extended to consider the direct and indirect business relationships in the upstream and downstream value chain. However, specific quantitative targets or percentages for recyclability across products and services are not comprehensively disclosed in this section.

Resource outflows

Frequentis' products and solutions are designed for long-term use by customers, often for decades. The company supports this extended life cycle through extensive service and maintenance programmes and life cycle management. Customer Service offers various service levels and service teams are available worldwide around the clock.

For a number of years, Frequentis has repurchased hardware components from its customers. Repurchased parts are subject to a quality control check and then stored. Some of these components are refurbished to good-as-new assemblies and reused for many years in customer projects.

The modular structure and high repairability of Frequentis systems make them suitable for long-term operation. The product portfolio includes options for the use of systems through scalability and divisibility, including mobile systems and remote digital towers.

Products are designed to be:

• Largely free of toxic substances
• Repairable and upgradeable
• Energy efficient

No specific percentages of recyclable materials or recycled content in products are disclosed.

Resource outflows

Recyclability and repairability

GN has established targets related to resource outflows:

• Recyclability target: Increase the rate of recyclable content across products and packaging to 80% by 2030 (from 64% in 2021 baseline)
• Repairability target: Increase the rate of repairable products to 100% by 2030 (from 56% in 2021 baseline)

2024 Performance:

• Rate of recyclable content in products and packaging: 75% (up from 74% in 2023)
• Rate of repairable products: 72% (up from 70% in 2023)

Design for circularity approach

GN's approach to resource outflows focuses on three key areas:

1. Repairability: Designing products to be repaired and refurbished to ensure extended product lifetimes
2. Recyclability: Designing products for disassembly and recovery of valuable materials at end-of-life
3. Service-based models: Offering services that enable product return for sustainable processing

Product durability

GN products are designed for durability with typical product lifetimes varying by division:

• Hearing aids: Designed for multi-year use with typical warranty periods
• Enterprise products: Built for professional use with extended service life
• Gaming products: Designed for intensive use by gamers

Repairability initiatives

In 2024, GN:

• Released updated versions of Jabra Evolve 65 and several Jabra Engage headsets, making them compatible with EU regulation around batteries and repairability
• Operates repair centers to enable product repair (see page 48 value chain diagram)
• Offers spare parts through CE 5.2 Sale of spare parts (eligible under EU Taxonomy)

Recyclability methodology

The rate of recyclable content is calculated using recyclability assessments based on material composition, not accounting for ease of sorting or local recycling capabilities. This represents a high-level assessment subject to measurement uncertainty (see page 41).

Resource outflows

Recyclable packaging design

• 98% of packaging was recyclable by design by the end of 2024 (target: 99% by 2030)

Recycled content

• 44% recycled content in bottles and cans in 2024 (target: 50% by 2030)
• One of the challenges in increasing recycled content is the lack of infrastructure for efficient collection and high-quality recycling

Reusable packaging

• 39% of volumes were sold in reusable format in 2024 (target: 43% by 2030)
• Most of the beer sold in Africa & Middle East is in returnable glass bottles
• In 2024, launched the innovative Heineken® Returnable STAR bottle in South Africa - a 650 ml returnable bottle unique in design, featuring the brand's iconic star embossed on its body
• Returnable packaging materials classified as property, plant and equipment include €1,128 million (2023: €1,103 million)

Circularity strategy

Launched circularity strategy in 2024, prioritising three areas to embed a closed loop approach in packaging development:

• Reuse
• Recycled content
• Recyclable by design

Expanding reusable portfolio requires ensuring reusable packaging is appealing and convenient for consumers, featuring efficient and attractive design. Many projects support co-creating efficient return infrastructures.

Resource outflows

Hilti's product and service offerings are designed to align with circular economy principles, emphasizing durability, reusability and recyclability throughout the production and life cycle:

Durability and Design

• Durable power tools: Hilti's high-quality power tools are engineered for long lifetimes, designed to endure demanding environments and manufactured with durable components to minimize premature obsolescence.

• Repair and reuse services: The Group offers comprehensive repair and maintenance services, enabling customers to maximize the useful life of their tools and equipment. This approach supports reuse and helps reduce waste associated with frequent replacements.

• Recyclable input materials: Hilti products are constructed with a high proportion of metal components, which are well suited for recycling. This choice of materials enhances recyclability at the end of the product's life, reducing the need for virgin resources.

• Sustainable packaging: Packaging incorporates high percentages of recyclable materials, ensuring that packaging waste is minimized and contributing to circularity by supporting recycling infrastructure.

Recyclability Metrics

Rate of recyclable content in products: 57.4% (2024), down from 57.8% (2023) – a change of -0.4 percentage points.

Rate of recyclable content in packaging: 93.4% (2024), up from 89.3% (2023) – a change of 4.1 percentage points.

Recyclability of products is calculated by combining their weight with their assigned recyclability percentage. Similarly, the recyclability of packaging is determined by factoring in both its weight and recyclability percentage.

Resource outflows

Circular products and design

HUGO BOSS aims for 80% of its apparel products to be circular by 2030 (measured by production volume, number of apparel items). In 2024, the company increased this share to 33%, making further progress toward the 2030 goal (2023: 17%).

Circular products at HUGO BOSS must meet three criteria:

• Using renewable or recycled raw materials
• Being long-lasting
• Being designed for recycling (e.g., by reducing the use of material mixes)

The company adheres closely to circular.fashion's Circular Design Criteria, offering a comprehensive framework for circular textile products. HUGO BOSS is continuously working on increasing the use of recycled post-consumer textile waste in its collections.

An internal Circular Product Policy provides detailed information on:

• Internal organizational responsibilities
• Circular design criteria
• A list of materials that can be used in circular styles
• Guidelines on how to design products to be recyclable

Product innovation and durability

The company emphasizes "optimizing wearing comfort through the increased use of innovative materials" and focuses on "high quality and durability of our collections" as part of its sustainability strategy. BOSS Performance product range combines traditional formalwear outfits with innovative sportswear elements, including super-stretchable, machine-washable, lightweight, wrinkle-free, and water-repellent products.

Packaging recyclability

In 2024, 100% of packaging materials were recyclable (2023: 100%), demonstrating the company's efforts to conserve resources and reduce waste.

Materials with recycled content

See detailed breakdown in materials table showing recycled content percentages for various material categories (cotton, polyester, polyamide, etc.).

Resource outflows

Krones has set a target for the percentage of Krones lines' plastics output recycled with Krones technology (equivalent). The 2030 target is 30%, with a base year of 2022 at 7.6%.

Product durability and lifetime: The company focuses on enhancing product longevity and reliability. Under the material topic of resource use and circular economy, Krones emphasizes designing products for extended lifespans, facilitating repair and refurbishment, and supporting modularity to enable upgrades and component replacement. The company states that "our products are designed for long service lives and can be repaired, refurbished and upgraded as needed."

Recyclability and circular design: Krones has developed its Prefero preform system, which can handle up to 100% recycled PET. The company closed the PET loop through acquisition of Netstal, providing all technologies needed for bottle-to-bottle recycling. Krones recycling technology enables closed-loop PET solutions, maintaining PET in an environmentally friendly and sustainable cycle.

Repairability and service: Krones provides comprehensive lifecycle services (LCS) through approximately 3,000 service technicians globally across over 70 countries. The company offers Modular Service Agreements (MSAs) with over 1,000 MSAs in place, supporting plant operators in improving production efficiency. Global spare parts availability is ensured through LCS centres, enabling quick delivery to operators worldwide.

Design for circularity: The line of the future, to be presented at drinktec 2025, incorporates innovations focused on sustainability, digitalisation and efficiency. Product development follows the principle of "Solutions beyond tomorrow" with emphasis on resource efficiency and circular economy principles.

Resource Outflows

Waste Management Performance

Target: % reduction in the amount of waste produced: -15% by 2030 (baseline 2019: 38,499 tons). Current progress: 32,555 tons (-15% vs baseline) - target achieved.

Circular Economy Initiatives

Work continued on the implementation of the circular carbon fiber supply chain for aerostructures application and initiatives aimed at encouraging the transition to a circular economic model.

Resource outflows

Expected durability of products

Leroy Merlin Spain uses the Home Index tool to assess the environmental and social impact of products throughout their life cycle. One of the pillars analyzed is "useful life and repairability," which includes five criteria:

• Spare parts availability
• Repairability potential
• Failure rate or return rate
• Availability of documentation
• Manufacturer's warranty (commercial)

The average score for this pillar, for applicable products, as of end-2024 is 71.7 out of 100.

Based on the "manufacturer's (commercial) warranty" criterion, the minimum expected durability for a selection of best-selling products is:

Note: The data provided comes from warranty years for each product group. Therefore, the years reported represent minimum expected durability, not actual durability. It cannot be compared with industry average, as this information is not available at the local or European level.

Repairability of products

The Home Index applies repairability criteria to potentially repairable products in accordance with French legislation. Three criteria are considered: availability of documentation, availability of spare parts, and repairability potential.

As of end-2024, among products with Home Index ratings:

Recycled and recyclable material

The "Raw Materials" pillar of the Home Index includes criteria related to the recyclability of the product's main material and packaging, as well as recycled content within the product. However, as of end-2024, it was not possible to extract reliable quantitative information from these criteria. The company works daily with suppliers to promote continuous improvement and hopes to provide this information in the next report.

Circular economy services

Second Life / Almost Perfect / Refurbished:

Note: Value of Managed Products refers to total value of products dispatched for recovery within the project. Value of recovered products refers to purchase price value of checkouts generated by sale of NEARLY PERFECT and REFURBISHED products.

Home Index performance

Target 2024: 55% of sales come from products with an A, B or C rating on the Home Index
Achievement 2024: 56.9% of sales come from products with an A, B or C rating on the Home Index

More than 140,000 products are now rated with Home Index, with over 700 trained suppliers. Fifty percent of sales come from products with A, B, or C ratings.

Resource outflows

Recyclable content in products and packaging

The absolute weight of recyclable content in product and packaging was 1,427 tonnes in 2024, representing a 9% rate of recyclable content in product and packaging.

The resource outflow includes secondary and tertiary packaging materials, such as cartons, leaflets, and shipment boxes.

Product durability

The durability of Lundbeck's products is influenced by factors such as the longevity of active pharmaceutical ingredients (APIs), type of packaging, and specific market requirements.

Repairability

Repairability is not applicable, as pharmaceutical products are classified as hazardous waste and are incinerated at the end of their life cycle.

Resource outflows

Neste's renewable and circular solutions helped replace 4.0 Mt of non-renewable resources in transport, aviation and polymers and chemicals sectors in 2024 (compared to 3.0 Mt in 2023 and 3.1 Mt in 2022).

Renewable Products

Neste provides renewable diesel, sustainable aviation fuel (SAF), and renewable feedstock for polymers and chemicals:

• Renewable diesel: In 2024, greenhouse gas (GHG) emission reduction customers could achieve by switching fossil diesel to Neste MY Renewable Diesel™ was up to 75% or up to 95% over the life cycle of the fuel compared to fossil diesel. Neste MY Renewable Diesel is a drop-in solution, which means it can be used in existing diesel vehicles and fuel infrastructures as such.

• Sustainable aviation fuel: Neste MY Sustainable Aviation Fuel™ (SAF) is made from 100% renewable waste and residue raw materials. In its neat form, Neste MY SAF can reduce greenhouse gas emissions by up to 80% over the fuel's life cycle compared to using fossil jet fuels. The fuel can be used as a drop-in solution, as it is compatible with existing aircraft engines and airport fuel infrastructure, requiring no extra investment in them.

• Renewable and recycled feedstock for polymers and chemicals: Renewable Neste RE is produced with renewable raw materials, primarily waste and residue oils and fats. Life cycle assessment (LCA) shows renewable Neste RE produced via renewable refineries has a more than 85% smaller carbon footprint over its entire life cycle compared with fossil feedstock. Recycled Neste RE is a product from the chemical recycling of hard-to-recycle plastic waste or discarded rubber tires. LCA on recycled Neste RE shows a reduction of more than 35% of GHG emissions when plastic waste is chemically recycled instead of incinerated and then used to replace fossil feedstock in plastics manufacturing.

Circular Economy Approach

Neste has been advancing chemical recycling to accelerate the transition to a circular economy for plastics. Raw materials like liquefied waste plastic and liquefied discarded rubber tires are refined into high-quality drop-in feedstock for the production of new plastics. To scale up chemical recycling, Neste is building upgrading capacities for 150,000 tons of recycled raw materials, such as liquefied waste plastic, per year. The new unit is planned to be finalized in 2025.

No specific product durability, warranty periods, repairability scores, or design-for-circularity targets are disclosed for products.

Resource outflows

Hydro differentiates its product portfolio through its production of renewable energy, low-carbon primary aluminium, and recycled aluminium of post-consumer scrap. The company produces two main low-carbon aluminium brands:

Hydro CIRCAL: A certified recycled and low-carbon product with more than 75% post-consumer scrap (PCS). Hydro CIRCAL has a carbon footprint of 1.9 kg CO2e/kg aluminium (previously 2.3 kg CO2e/kg). In 2024, Hydro sold 57,000 tonnes of CIRCAL.

Hydro CIRCAL 100R: Produced at Hydro's recycling plant in Clervaux, Luxembourg, with 100% post-consumer aluminium scrap and a carbon footprint below 0.5 kg CO2e/kg aluminium. In 2024, Hydro produced 130 tonnes of this near-zero carbon aluminium.

Hydro REDUXA: Low-carbon aluminium using renewable energy from water, wind and solar in the production phase. This reduces the full value chain carbon footprint to 4.0 kg CO2e per kg aluminium, significantly less than the global average of 14.8 kg CO2e/kg. Hydro has an ambition to deliver Hydro REDUXA 2.0 with a carbon footprint of less than 2 tonnes CO2e per mt of aluminium by 2030.

Durability: Aluminium can be recycled infinitely without degradation in quality. Aluminium recycling requires 95% less energy than primary aluminium production.

Design-for-circularity: Hydro works closely with customers through the Hydro EcoDesign process, which helps customers create better products with increased functionality and a lower-carbon footprint. The company is investing in technologies to increase usage of end-consumer scrap while securing access to scrap.

Resource outflows

Waste generation and management

Water discharges

Progress on waste reduction

In 2024, we reduced the amount of waste sent for disposal by 17% from the prior year, bringing the reduction to 72% since 2016. We have met and seek to maintain our 2025 target of reducing waste sent for disposal by 50% compared with 2016.

Circular economy achievements

By the end of 2024, we had eliminated 100% of PVC in packaging compared with 2016, meeting our 2025 target for 24 manufacturing sites handling final product packaging.

API waste management

We seek to minimize discharge of active pharmaceutical ingredients (APIs) into water systems, and do not dispose of waste containing APIs in landfill.

Resource outflows

Product durability

Prefilled devices:

• Expected durability of unopened prefilled devices: 24-36 months (shelf-life)
• Prefilled devices for single use: 1 use
• Prefilled devices for multiple use: 7 uses
• Industry range: 12-36 months (unopened); 7 uses (multiple use)

Reusable devices:

• Expected durability: 60 months
• Industry range: 12-72 months

Recyclability

Products:

• Recyclable content in products: 0%
• Rationale: While many components of devices can be recycled individually, there is no established recycling infrastructure for pharmaceutical waste in many markets. Novo Nordisk conservatively assumes zero recyclable content in products.

Packaging:

• Recyclable content in products packaging: 28% (conservative estimate reflecting the lowest share according to product lifecycle assessments)
• Full range across markets: 28-88%, with variation due to differing packaging compositions across core products and three key geographies (Europe, US and Japan)
• Note: Data on total packaging weights by geography have not been available for 2024, but establishing this data foundation is a priority for 2025.

Design for circularity

Novo Nordisk applies circular design guidelines to every design process for devices and packaging, considering:

1. Design for expected lifetime
2. Design for sustainable materials
3. No unnecessary waste in production
4. Recyclability after use

The company is developing a cost-efficient reusable pen with a competitive environmental profile across its injection pen portfolio, with launch planned for 2026. Future plans include delivering the majority of daily insulins in reusable devices.

ReMed™ take-back programme

ReMed™ is a device take-back scheme launched in 2020 to enable pen users to return used devices for recycling, preventing plastic from ending up in landfills. The scheme is now active in seven key markets including Denmark, Brazil, France, Italy, UK, Japan, and Germany.

• Return rate: 32% achieved for all injection devices in Danish industry scheme (2024)
• Recycling rate for returned pens: Increased from 50% in early 2024 to 70% by end of 2024
• Total pens returned since first pilot: Over 4 million
• Denmark operates a unique industry-wide collaboration with other healthcare companies
• UK pilot planned for 2025

Resource outflows

Sustainable Products and Circular Economy

OMV aims to grow its sales volumes of sustainable base chemicals and polyolefins to up to 1.4 mn t by 2030. Approximately 70% of these volumes will be derived from mechanical and chemical recycling, with the remaining 30% generated by biobased base chemicals and polyolefin volumes.

Chemical Recycling Technology

OMV has developed proprietary ReOil® chemical recycling technology, which turns plastic waste not fit for mechanical recycling into pyrolysis oil that serves as a raw material for production of sustainable base chemicals. A ReOil® plant with a capacity of 16,000 t p.a. is currently undergoing phased start-up. A commercially viable industrial ReOil® plant with capacity of up to 200,000 t p.a. is planned as the next step.

Mechanical Recycling

Borealis runs six mechanical recycling plants in Austria, Germany, Italy, and Bulgaria where plastic waste is processed into high-quality recyclate. The acquisition of Integra Plastics EAD in 2024 boosted the Group's advanced mechanical recycling output. A recyclate-based polyolefins compounding line in Beringen (Belgium) was installed in June 2024, which once operational in 2025 will use Borcycle™ M technology to transform mechanically recycled post-consumer waste into high quality rigid polypropylene and polyethylene.

Product Design and Circularity

OMV integrates circular principles in the product design phase and seeks to maximize the use of alternative feedstocks, including biomass and end-of-life plastics. Borealis' proprietary technologies like Borstar® form the basis for material solutions that help address waste reduction and support the circular economy. Several 2024 product launches include sustainable solutions such as Borcycle™ ME7153SY, a cable jacketing solution containing 50% post-consumer recyclate.

Feedstock Partnerships

OMV established a joint venture with Interzero to build an innovative sorting plant in Walldürn, Germany, with processing capacity of up to 260,000 t of post-consumer mixed waste plastic per year. This will produce feedstock for OMV's chemical recycling on a large industrial scale, with production expected to start in 2026. OMV also signed long-term supply agreements with TOMRA for recycling feedstock produced from mixed waste.

Renewable Fuels

OMV is targeting production capacity of approximately 1.5 mn t of renewable fuels and chemical feedstock by 2030. This includes SAF/HVO plants and co-processing facilities. The co-processing plant at Schwechat refinery commissioned in 2024 has capacity of 135 kt p.a., and a SAF/HVO plant in Romania with capacity of 250 kt p.a. is under construction with start-up planned for 2028.

Resource outflows

Ørsted reported on the recyclability of its renewable energy assets:

Recyclability of offshore wind farms:

• Calculated the recyclability rate of materials embedded in a representative sample of offshore wind farms to understand which materials and components can be processed for recycling upon retirement
• Specific recyclability percentages were not disclosed in the report

Design and end-of-life approach:

• Renewable assets are built of highly durable materials
• Working to ensure reuse and recycling of materials where feasible
• Resource management policy covers developing circular value chains with suppliers
• Strategic approach focused on: (i) using fewer virgin resources, (ii) using resources better and longer, and (iii) recirculating resources upon end of life
• For all projects, developing decommissioning or waste management plans to ensure maximal reuse or recycling at end-of-life in accordance with the waste hierarchy

Specific initiatives:

• In the decommissioning of wind farm Owenreagh 1 in Northern Ireland, turbine towers were sent for reuse while blades were sent to be recycled, reflecting commitment to not send blades to landfill
• Investigating opportunities and partnerships to improve the degree of recyclability of assets while working on actions that allow for replacement of non-recyclable content

Resource outflows

Circular Jewellery Metrics (2024)

• 100% recycled silver and gold: As of August 2024, all Pandora jewellery is crafted using 100% recycled silver and gold sourced from certified, responsible refiners. This achievement reduces dependency on newly mined crafting metals by almost three-quarters by volume.

• 100% man-made stones: All stones used in Pandora jewellery are man-made.

• Share of silver in purchased product materials: 67% (2023: 68%)

Product Durability & Design

Pandora's jewellery is designed to be high-quality and durable, crafted with care and attention to detail. The company emphasizes craftsmanship that blends centuries-old techniques with modern production methods.

Packaging Materials

• Consumer-facing packaging is FSC®-certified
• The company is exploring opportunities to switch to more sustainable raw materials with lower environmental impact for packaging and visual merchandising materials

Lab-Grown Diamonds

Pandora continues to expand its lab-grown diamonds collection, demonstrating how innovation can replicate nature while reducing environmental impact compared to mined diamonds.

Circularity Strategy

Circularity is fundamental to Pandora's approach to becoming a low-carbon business. The company's "Advancing Circularity" strategic pillar focuses on circularity in products and services across the value chain, though specific numerical targets for product repairability or take-back programs are not disclosed in this report.

Resource outflows

Circularity and Recyclability

Stora Enso is committed to circularity, with 94% of its products being technically recyclable by the end of 2024. This represents progress towards the company's target of 100% recyclable products by 2030.

Key circularity targets:

• Target: 100% recyclable products by 2030
• 2024 Performance: 94% of products were technically recyclable
• 2023 Performance: 93% recyclable
• 2022 Performance: 94% recyclable

The company's commitment to circularity involves reducing, reusing, and recycling materials in both production and consumption. Stora Enso integrates circularity into its product development and collaborates with customers and partners to promote product recycling.

Product Design and Materials

Stora Enso's product portfolio is focused on renewable, fiber-based materials:

• Packaging materials: Liquid packaging board, foodservice board, fresh cartonboard, containerboard (made from virgin and recycled fiber), book paper, newsprint, magazine paper
• Packaging solutions: Boxes and trays for packaging, packaging design and automation, converting of carton and corrugated board
• Biomaterials: Pulp, hard carbon battery material, lignin, biobased binders, wood foams, biobased chemicals, formed fiber, tall oil and turpentine
• Wood products: Material for mass timber construction (CLT, LVL), building concepts, window and door components, sawn and planed wood, pellets, sawdust

The majority of products are designed for reuse, recycling, or energy recovery at the end of their lifecycle. Products are based on wood fiber, which is renewable and often recyclable.

Specific Product Examples

• Folded boxes for dry food: Food safe, renewable materials to replace plastic
• Ready-meal trays and cups: Lightweight and 100% food safe in virgin fiber
• Paper cups: Cupstock designed for hot and cold beverage cups with sealable barriers
• Transport boxes for fruit: High quality and food safe white top kraftliner packaging board made from fresh fibers
• Corrugated board: Cost and weight-efficient packaging that is easy to assemble, handle, and recycle
• Fresh food trays: Easy-peeling packaging board consisting of 90% wood fiber, keeping plastic usage to a minimum
• Carton packaging for liquid food: Wood fiber-based packaging materials suitable for recycling
• E-commerce packaging: Recyclable solutions for e-commerce packaging

Approach to Circularity

Stora Enso operates in a circular economy, where many products and materials can be reused and recycled to reduce environmental impact and maximise value. The company focuses on:

• Developing recycled fiber into new products
• Dedicating efforts and investments towards reducing emissions, water usage, and energy consumption
• Utilising harvested trees, forestry residuals, and industrial side streams in the most efficient way
• Striving to maximise both environmental and financial value by efficiently utilising side streams generated during production processes

Resource outflows

The operation of buildings, modernisation measures in the portfolio and, in particular, the construction of new properties involve considerable consumption of energy and raw materials. Buildings are designed so that their individual elements can be repaired. Actions and regular maintenance ensure the preservation or restoration of their functionality and safety by eliminating defects and repairing damage.

Average life cycle and service life:

• The average life cycle of buildings is around 50 years; with regular maintenance, their service life or useful life can be extended to 100 years or more
• The useful lives of individual components and technical building installations vary depending on the type of construction and material:
  • Concrete walls: 50 years average service life
  • Composite thermal insulation systems: 20 to 40 years
  • Insulating glazing: 30 to 40 years

Relevant data collections such as the ÖKOBAUDAT data sets or the BBSR tables on service life of building components serve as a basis for the calculation or estimation of life cycle costs and life cycle assessments and support the valuation of the ecological criteria of buildings.

With this in mind, TAG's resource management takes a holistic view of material flows, i.e. across the property life cycle and according to the principle of the circular economy. From planning, procurement and recovery through to waste disposal, attention is paid to the economical and efficient use of resources, longevity and functional stability of products and materials, reuse and recovery and recyclability. This can contribute both to lower resource consumption and to the promotion of innovative waste management solutions and recycling, especially in larger construction projects.

Resource outflows

Waste management performance TKH actively manages resource outflows through comprehensive waste reduction, recycling, and circular economy programs.

Waste generation and management:

• 5.4% waste of most relevant raw materials compared to total relevant material consumption (target < 5%)
• 75.2% recycling rate achieved in 2024
• Implementation of comprehensive waste reduction programs across all operations
• Focus on converting waste streams into valuable inputs where possible

Product outputs:

• Innovative, reliable, and sustainable products and services (machines, cables, camera solutions, maintenance services)
• Products contributing to customer efficiency and sustainability targets
• 71.6% of turnover linked to UN Sustainable Development Goals
• Long-term contracts and broad geographic distribution minimizing resource waste

Recycling and circular outputs:

• 75.2% recycling rate demonstrates effective circular economy implementation
• Return of materials, components and products to appropriate value chains
• Waste sorting and processing systems converting waste to valuable inputs
• Focus on design for recyclability in product development

Emission outputs:

• 70.3% reduction in net CO2e footprint (scopes 1 and 2) compared to 2019 baseline
• Implementation of emissions reduction programs across operations
• Investment in cleaner production technologies to minimize harmful outputs
• Regular monitoring and reporting of emission outputs

Water outputs:

• Water consumption: 116,821 m³ in 2024 with conservation measures implemented
• Implementation of water treatment systems where applicable
• Focus on minimizing water pollution and contamination
• Regular monitoring of water quality impacts

By-products and secondary materials:

• Recovery and utilization of by-products from manufacturing processes
• Integration of by-products into circular economy initiatives
• Minimization of waste to landfill through recycling and recovery programs
• Focus on beneficial use of secondary materials

Output optimization initiatives:

• Implementation of LEAN and Six Sigma principles to minimize waste outputs
• Regular assessment and optimization of production processes
• Investment in technologies that reduce harmful outputs
• Continuous improvement in resource efficiency and output management

Resource outflows

TotalEnergies has set the ambition of producing 1 Mt/y of polymers from recycled or renewable materials by 2030. In 2024, TotalEnergies produced 89 kt of recycled or renewable polymers (including recycled or renewable base), compared to 80 kt in 2023 and 50 kt in 2022.

Biopolymers and plastics recycling

Biopolymers are produced either by replacing fossil feedstock in a steam cracking unit with biomass feedstock such as vegetable oils or hydrogenated residues, or directly by making low-carbon molecules such as polylactic acid (PLA) from sugar.

Mechanical recycling, the technology for which is more mature than that for chemical recycling, requires highly processed feedstock and cannot be used for every application of plastic, particularly most of those involving contact with food. This technology is suited to the needs of markets such as automotive and construction.

Advanced or chemical recycling makes it possible to process waste that cannot be recycled mechanically and to address other markets, such as those of plastics for food use; it requires more capital-intensive technologies and is still at the stage of industrial development. The purpose of the chemical recycling process is to break down used polymer in order to return, in one or more stages, to a monomer, which is the raw material of any polymer.

Circular economy initiatives

In partnership with Plastic Energy, TotalEnergies has built an advanced recycling plant in France, with the capacity to process 15 kt/y of plastic waste. This unit converts plastic waste by pyrolysis into a recycled raw material called TACOIL™. This raw material is then transformed by TotalEnergies into polymers with properties identical to those of virgin polymers, and in particular compatible with food use.

In March 2023, TotalEnergies and Paprec entered into a long-term commercial agreement to develop the first French value chain for chemical recycling of plastic film waste.

In September 2023, TotalEnergies announced the construction of a mechanical recycling unit at Grandpuits, scheduled to be commissioned in 2026, expected to produce 30 kt/y of high added value compounds consisting of up to 50% recycled plastic materials.

Lubricants circularity

In July 2024, TotalEnergies announced the acquisition of Tecoil, a Finnish company specializing in the manufacture of re-refined base oils (RRBO). Tecoil operates a plant in Hamina with a production capacity of 50 kt/year of re-refined base oils, with properties comparable to the best virgin base oils. This integration is expected to accelerate the use of these oils in the manufacture of top-of-the-range lubricants to meet customers' growing demand for increasingly high-performance and circular products.

TotalEnergies has been a founding member since 2019 of the Alliance to End Plastic Waste, which brings together more than 80 members and project partners, aiming to develop and implement solutions to reduce plastic waste in the environment.

Resource outflows

Tryg reports on resource outflows in the context of its own operations and claims handling processes.

Products and Services (Insurance)

As an insurance company, Tryg does not manufacture physical products. However, through its claims handling process and supplier management, Tryg influences resource circularity:

• Repair and reuse initiatives: Tryg has implemented initiatives across motor, building, and content claims focusing on repairs and use of recycled/reused materials rather than replacement with new items.
• Avoided emissions from sustainable claims handling: In 2024, Tryg avoided 27,825 tonnes CO2e through repair, reuse, and recycled materials in claims handling.
• Sustainable spend: 47% of claims spend in 2024 was classified as sustainable (repairs, reused materials, emission-saving initiatives).

2027 Target

Tryg has set a target to reduce the use of new materials per average claim by 10% by 2027 (baseline 2024). This intensity target aims to increase use of circular materials and repair techniques while minimizing primary raw material use.

Specific Initiatives

Motor claims: Established practices for repairing windshields, car bumpers, rims, car body parts, and headlights. Auto repair shops increasingly use recycled spare parts. In Norway, partnership with car repair chains enables use of reused parts (doors, bumpers) even on cars less than 5 years old.

Building claims: Initiatives include repairs of doors and windows, spot repairs of parquet floors, preservation of foundation walls and building materials (concrete, tiles), and reuse of tiles.

Other: Repairs of phone screens, reduced transport needs through remote monitoring and online consultations.

Tryg published a catalogue 'Handled with care' describing specific repair/reuse initiatives for suppliers.

Resource outflows

Ubisoft's material impacts on resource use and the circular economy are mainly related to the manufacturing of video games and their packaging. The company has implemented several actions to minimize environmental impact:

Standard products (video games):

• For physical games, Ubisoft reduces environmental impact by replacing discs or cartridges with downloadable codes (Code in Box) for some games, reducing manufacturing process impact and end-of-life waste.
• Paper inserts (inlays and inserts) in video game cases are FSC (Forest Stewardship Council) certified, guaranteeing responsible forest management. The objective is to extend this initiative to all platforms and territories, and to point-of-sale (POS) advertising materials.
• Plastic coating used to stiffen advertising medium has been replaced by a more responsible varnish on all POS materials.

Non-standard products (merchandising):

• Blister packs for figurines are made from recycled PET (polyethylene terephthalate), a material that is 100% recyclable.
• Environmental criteria are included in most important calls for tender.
• Suppliers are selected with certifications such as B Corp, GOTS (organic cotton certification), and Oeko Tex (textile products free from harmful chemicals).

Packaging:

• Plastic films used to protect video game cases are 100% recyclable and carry mandatory sorting information in accordance with local regulations.
• Purchasing and logistics teams work to optimize the size of packaging, master cartons and containerization to improve transport efficiency.
• Video game cases and figurine boxes are considered integral parts of the product (not packaging in regulatory sense) and intended for long-term use.

Quantitative metrics (2024-25):

• 62% of materials used in standard product manufacture are recyclable materials (including recycled and certified materials counted together; main materials: plastic, paper, and cardboard)
• 100% of plastic film used to protect games is recyclable

Resource outflows

Recyclability of products

Recyclability rate of hub and blade: 41% (2024)

• 2023: 42%
• 2022: 42%
• 2021: 90%
• 2020: 88%

Recyclability rate of total turbine: Not disclosed for 2024 (97% reported for 2020, then discontinued)

Product durability and lifetime

Expected lifetime of wind turbines: 25-30 years (standard design life)

The expected annual GHG avoided by the total aggregated installed fleet at the end of 2024: 186 million tonnes CO₂e. The turbines produced and shipped during 2024 are expected to avoid 455 million tonnes of GHG emissions over their lifetime.

Circular design initiatives

Vestas is developing circular blade solutions. In 2024, the company advanced development of a new circular recycling method for epoxy-infused blades in collaboration with Aarhus University, Danish Technological Institute and Olin. This solution allows for the separation and recovery of raw materials in epoxy-infused blades.

The blade circularity solution was developed to an industrially relevant scale in close collaboration with recycling partner Stena Recycling during 2024.

Material efficiency

Material efficiency rate: 2.5 tonnes of waste (excluding recycled) per MW produced and shipped (2024)

• 2023: 2.0
• 2022: 1.6
• 2021: 1.2
• 2020: 1.0

Vestas has a target to improve material efficiency rate to 0.2 tonnes of waste per MW produced and shipped by 2030.

Repowering and lifetime extensions

Vestas offers repowering solutions that extend the productive life of wind farms. The company has a dedicated focus on the growing repowering market, allowing customers to replace aging turbines with more efficient modern technology.

Waste

E-waste Management

74Software has identified electronic waste (e-waste) as the most significant waste stream for the company. All electronic waste at 74Software is collected and recycled through certified e-waste recycling partners, ensuring responsible processing.

Obsolete equipment is sent to certified facilities to support the circular economy by enabling reuse, refurbishment, and recycling. Additionally, Axway donates equipment to employees and charitable organisations.

The Company promotes the circular economy, limits waste production, and optimises recycling through its supply chain via the Supplier and Partner Charter.

2024 E-waste Data

As a software company, electronic waste (e-waste) is the most significant waste stream for 74Software. Hazardous and non-hazardous waste are not considered material to the Group. Due to the SBS acquisition in Q3 2024, comprehensive e-waste reporting across all 74Software Group sites was not possible. The only available data is presented in the table below. Additionally, information on incineration and landfill disposal could not be obtained.

*Covers Axway's headquarters in Paris and the e-waste collected during the relocation of Axway's data centres in France and Romania in 2024.

Partnership Initiatives

74Software collaborates with recycling companies to ensure the responsible processing and recycling of electronic equipment. This partnership extends the lifecycle of IT assets, maximises the recovery of valuable materials, reduces the environmental impact of electronic waste, and promotes sustainable practices within the industry.

In 2024, 74Software partnered with Hewlett Packard Enterprise to collect IT equipment while optimising data centres in Paris and Bucharest. This initiative resulted in an avoided environmental impact of 42,245.56 kg CO₂ emissions compared to landfill disposal, based on the Consequential Life Cycle Analysis Method.

In July 2024, the Lebanese team successfully donated over 200 obsolete IT items, including desktops, servers, screens, printers, and scanners, to Live Love Recycle, a non-profit organisation dedicated to environmental preservation in Beirut.

Waste Management Approach

74Software is committed to responsible e-waste management, aiming to minimise environmental impact through regulatory compliance and employee awareness. While no formal global waste management policy is in place, objectives focus on reducing e-waste through reuse, refurbishment, and increased recycling. Axway prioritises donating equipment to employees or charitable organisations.

Equipment release requests are initiated by relevant stakeholders, and the Accounting Department verifies the purchase date to ensure compliance with tax regulations. The IT Department assesses the equipment's condition and determines if repairs are required. Once all personal data has been securely erased, final compliance checks are conducted before equipment is donated either to solidarity partners for educational purposes or to eco-organisations for responsible recycling.

Waste

Waste management targets and performance:

Total waste generated at Ranshofen site (2024):

Note on 2023 figures: Production-specific waste figures excluding salt slag for 2023 were published in the 2023 Annual Report as at the reporting date. Key waste figures may change until the annual waste balance sheet is reported to the responsible body (15 March of the following year). Final key figures for 2023 are reported in section E5.

Waste treatment and disposal (Ranshofen site, 2024):

Waste management approach:

WASTE MANAGEMENT STRATEGY: At the Ranshofen site, waste management follows the waste hierarchy principle, with the primary goal of waste avoidance and reduction. Unavoidable waste is segregated at the point of generation into categories for optimal disposal pathways:

• Recycling as the preferred option
• Thermal utilisation with energy recovery
• Safe disposal for hazardous waste

The Energy and Environmental Management department coordinates waste management. All waste is documented systematically with system support, and data is collected continuously, monthly, or quarterly depending on waste streams.

Salt slag: Salt slag is a by-product of aluminium melting that contains metallic aluminium and salt. AMAG has established partnerships with external processors who recover aluminium and salt from the slag for reuse. The recovered aluminium is returned to AMAG's production cycle, and the salt is reprocessed. This represents a circular economy approach to this significant waste stream.

Hazardous waste: Hazardous waste (2,763 tonnes in 2024) includes materials such as contaminated operational waste, oils, and chemicals. These materials are handled according to strict regulations and disposed of through certified waste management companies.

Performance: The specific waste volume of 18.4 kg/t in 2024 represents a 2.6% improvement compared to 2023 (18.9 kg/t), though it did not yet achieve the target of <16 kg/t. The total waste volume including salt slag increased from 45,975 tonnes in 2023 to 50,138 tonnes in 2024, primarily due to increased salt slag generation (39,700 tonnes vs. 35,600 tonnes).

AMAG components sites: No separate waste data is disclosed for the Karlsruhe and Übersee sites in Germany.

Waste

Material IRO

Electronic waste generated by the Group's own operations (e.g., in offices, data centers) – Impact Negative – Own operations

Waste Categories

Atos Group waste is composed of two main categories:

• e-waste;
• other waste, that are common to tertiary companies, such as paper, plastic or food.

Atos Group operates in the ICT sector and mainly needs IT equipment to perform its activities. In this respect, the 2024 double materiality analysis defined e-waste as the only material topic related to waste.

E-waste are split in 2 categories:

• batteries and accumulators (any source of electrical energy generated by direct conversion of chemical energy and consisting of one or more primary battery cells (non-rechargeable) or consisting of one or more secondary battery cells (rechargeable));
• other types of e-waste (including computers, screens, wires, phones, USB keys etc.).

Total Electronic Waste Generated

Methodology

This quantitative datapoint "Electronic waste generated by the Group's own operations (e.g., in offices, data centers)" is calculated at Group level.

For this methodology, Atos Group considers its 2 types of sites:

• offices that generate regular tertiary e-wastes (PCs, cables, batteries, printers…);
• data centers that generate specific e-waste (old servers, electronic components, cables…).

ISO 14001 certified sites in Multi-Site Certification (MSC) cover a large part of the Atos employees and are based on Atos main sites. In 2024, ISO 14001 certified sites in the MSC represented about 60% of headcounts of the total offices of the Group and 35% of the space used (m²) in all data centers where we operate in the Group. Eventually, 49% of total e-waste's weight comes from real data reported on ISO 14001 certified sites.

To estimate the electronic waste generated by the Group's own operations, Atos extrapolates the real data of ISO 14001 certified sites in MSC to the Group scale based on (i) headcount for Office sites and on (ii) space used in m² for Data center sites.

Unavailable Metrics

At the time of preparing its Sustainability Statement, due to the recent identification of resource use and circular economy as a material topic for Atos, the group is not yet able to disclose the following metrics:

• 37.b: total amount by weight diverted from disposal, with a breakdown between hazardous waste and non-hazardous waste and a breakdown by the following recovery operation types: preparation for reuse, recycling and other recovery operations;
• 37.c: amount by weight directed to disposal by waste treatment type and the total amount summing all three types (incineration, landfill and other disposal operations), with a breakdown between hazardous waste and non-hazardous waste;
• 37.d: total amount and percentage of non-recycled waste.

Further investigations are in progress with relevant Atos Group teams to assess how such metrics could be calculated.

Waste Management Actions

Due to the recent identification of "Electronic waste generated by the Group's own operations (e.g., in offices, data centers)" as a material topic for Atos, the Atos Group has not yet defined a consolidated action plan, supported by financial resources, to manage the related IROs.

Nevertheless, Atos Group has implemented several actions that contribute to the management of this material IRO:

Concerning the e-waste generated by Atos employees in offices:

• Electric and electronic equipment owned by Atos: the collection of electronic devices that reach their end of life is done at site level. The IT and Logistics & Housing departments work together to manage the e-waste generated on site. Depending on the site context, they ensure coordination with the landlord or with the waste collection supplier to make sure e-waste and other types of waste are collected in an efficient and safe way. Agreements are entered at local level with waste managers and/or eco-organisms to ensure proper management of these types of wastes. In France, e-waste is collected through the collection scheme defined by the EU in the WEEE Directive, by waste suppliers contracting with Ecologic, one of the French State's approved eco-organisms.

• Electric and electronic equipment leased by Atos: As per EU e-waste definition and in compliance with local laws, leased goods and assets are not part of Atos' waste and their suppliers remain responsible for the management of their end of life. Atos Group's providers commit to manage this end of life according to local regulations by signing the Business Partners' commitment in the Integrity Charter defined by Atos.

Concerning the electronic equipment located in its data center (servers and related electronic equipment): Similar processes are applied by global data center practices. Atos Data Centers manage their waste following local regulations. Data Center sites have more types of waste than offices, including chemicals and fuels that are in use in the systems operating the sites.

Additionally, ISO 14001 sites certified, covering 92.3% of Atos main sites (above 500 employees) and core data centers (co-locations excluded) in 2024, are regularly audited externally on their waste management in compliance with local regulatory obligations.

Manufacturing Site (Angers)

Since 2019, BDS plant in Angers sorts waste by material to reduce residual production waste as much as possible and has set an ambition of 85% of production waste recovery in the production site considering both recycling and energy recovery.

Waste

Waste from own operations

The two main sources of solid waste at Barco are packaging materials (waste from own operations) and waste from repair activities. At the end of 2024, total solid waste amounted to 1,776 tonnes, a 17.6% increase compared to 2023 (1,510 tonnes). In relative terms, total solid waste is 1.9 tonnes/mio euro revenues versus 1.4 tonnes/mio euro revenues in 2023 – an increase that is attributable to extra waste in repair activity at US offices.

In 2024, the recycling rate for solid waste rose to 81%. This is the highest rate ever achieved (+ 1% vs. 2023), primarily thanks to the selection of better waste recycling partners in the US. Barco aims to increase the recycling rate to 85% by 2027.

In 2024, Barco managed to restrict the percentage of landfilled waste to 2%, in line with 2023 (due to repair activities in the US). The target is zero waste to landfill by 2027.

Waste by type and disposal method (2024)

Summary table

Waste management approach

Consolidation of all quantitative ESG data follows the operational approach principles, unless otherwise specified. Waste recycling is part of Barco's 5S audit system, where the presence of different waste recycling bins is checked.

Actions to minimize company waste (2024 and ongoing):

• Guide suppliers of incoming components and products on how to reduce packaging
• Raise awareness amongst suppliers to use recyclable packaging materials
• Encourage employees to sort waste efficiently and correctly
• Launch concrete projects in US plants to improve the recycling rate of plastic waste streams

Scope: The footprint covers 100% of Barco's activities, including all operating sites (manufacturing, R&D, offices, warehousing). All major manufacturing and research & development sites (in Belgium, China, Italy, Germany, India, Norway, Taiwan and US) are covered largely by primary data. These sites cover over 90% of the Barco owned surface. Smaller sites were estimated using benchmark data.

Waste

Waste generation and management

BASF generated 636,663 metric tons of waste in 2024 at BASF SE (page 110):

• 46.8% recycled waste
• 53.2% waste disposed of
  • Of which 98.1% was hazardous waste

Waste management approach

BASF's waste management is governed by global environmental protection standards that are part of the Responsible Care Management System. The Corporate Environmental Protection, Health, Safety & Quality unit defines Group-wide requirements for waste management and monitors compliance with internal requirements and legal regulations, while sites and Group companies implement these requirements locally.

As part of the circular economy strategy, BASF is working on:

• Innovative depolymerization processes for recycling foam mattresses and rigid foam from refrigerators
• Circular solutions for textiles
• Development of biodegradable polymers for household and personal care applications

BASF has set a target to achieve €10 billion in sales revenue from Loop Solutions (products contributing to circular economy) by 2030. In 2024, sales with Loop Solutions stood at €5.7 billion.

The company identifies waste management across the value chain as a material negative impact in its double materiality assessment:

• Upstream value chain: Waste from sourcing, refining and processing negatively impacts planetary boundaries (long-term impact)
• Own operations: Waste from production negatively impacts planetary boundaries (long-term impact)
• Downstream value chain: Waste at customers negatively impacts planetary boundaries (long-term impact)

Waste

As the negative impacts identified as material are concentrated in the downstream value chain and not in the company's own operations, no waste metrics are reported in this disclosure.

Waste Management Approach

Consumer Business Segment:

Beiersdorf follows the "4R" principle for packaging (reduce, reuse, recycle, replace):

• Reduce: Strive to reduce all types of packaging materials, removing unnecessary packaging and making packaging as light as possible
• Reuse: Increase reusable and refillable packaging; design packaging to last longer; offer more refillable packaging sets
• Recycle: Use recycled materials from mechanical, chemical, and advanced recycling technology in major packaging materials including plastics, paper, and aluminum
• Replace: Replace existing packaging materials with more sustainable solutions or materials, including recycled plastics, plastics from renewable sources, and low-carbon aluminum

Downstream End-of-Life:

• Packaging waste is created at the end of the product life cycle
• Products are primarily packaged in plastic and/or cardboard boxes that can be recycled but are not fully biodegradable
• In countries without proper recycling systems, packaging may ultimately be incinerated
• End-of-life treatment of sold products generated 510,454 tCO2e in Scope 3 emissions (2024)

tesa Business Segment:

The "Environmental Guidelines" require:

• Principles of "avoid, reduce and reuse" take precedence over disposal
• Sites must document all relevant waste, including description, quantity, classification, and disposal routes
• Record keeping of whether resources (raw materials and chemicals) have been handled responsibly

Waste Hierarchy Implementation

Consumer: Packaging reduction achieved 16% reduction in fossil-based virgin plastic usage (2024), targeting 50% reduction by 2025 vs. 2019 baseline.

tesa: 14% reduction in use of non-recycled fossil plastics achieved (2024), targeting 50% reduction by 2030 vs. 2018 baseline.

Waste

Waste Management Approach

Cementir is committed to a circular economy approach that includes the recycling and reuse of materials. The Group's environmental policy aims at managing environmental responsibilities through effective implementation of Environmental Management Systems compliant with ISO 14001. As part of this certification, risk assessment processes related to environmental impact are required, which must be carried out through evaluation matrices involving affected communities.

The Group promotes co-processing and circular approaches to waste as fuel, which contributes to lower emissions compared to traditional fossil fuels. In Turkey, the Group processes industrial waste to produce waste-derived fuel for cement plants. The waste sector reported 72% higher revenues and 88% higher EBITDA in local currency in 2024 compared to 2023, due to increased volumes and prices of alternative fuels (RDF), collection of materials for fuel production, and increased quantities sent to landfill.

Alternative Fuel Production from Waste

In 2024, the Group's treatment plants produced a total of 15,569 tons of fuel from waste. The Group plans to increase alternative fuel usage, with targets of 48% for grey cement and 6% for white cement by 2030.

Scope 3 Waste Emissions

Scope 3 emissions from waste disposal and treatment in 2024 were:

The waste category includes emissions from external wastewater treatment, calculated using BEIS&DEFRA 2024 emission factors. End-of-life treatment includes emissions from the waste disposal and treatment of products sold by Cementir, also using BEIS&DEFRA 2024 emission factors.

Material Risks and Opportunities

The Double Materiality Assessment identified waste as a material issue. Waste from production processes, pollution control devices, and hazardous waste management activities present regulatory risks and can increase operating costs (assessed as medium-term risk across upstream and own operations).

Waste

Crayon's waste reporting is primarily captured within Scope 3 emissions (Category 5: Waste generated in operations).

Waste metrics (2024)

• Scope 3 Category 5 emissions: 20.87 tonnes CO2e from waste generated in operations (2023: 7.90 tonnes CO2e)

Waste types covered

Emissions in Category 5 relate to third-party treatment and disposal of operational waste, including:

• Residual waste
• Sorted and mixed waste
• Hazardous waste
• Organic waste
• Wastewater

Calculation methodology

Calculations are based on either actual reported volumes or estimates per waste type.

E-waste from sold products (2024)

• Category 12: End-of-life treatment of sold products: 0.008 tonnes CO2e (2023: 0.09 tonnes CO2e)
• Covers emissions from disposal and waste treatment of hardware products sold by Crayon in 2024
• Emissions calculated for total quantity of hardware products purchased by Crayon, on the assumption they were all sold in the same year
• Electronic waste from hardware sold is assumed to be recycled

Packaging waste reduction

As part of the sustainable device management program, Crayon reduces packaging waste by returning old laptops to procurement vendors in the boxes the new laptops were sent in.

Data limitations

The report does not provide a comprehensive breakdown of total waste generated in tonnes, nor does it separate hazardous from non-hazardous waste quantitatively, or provide detailed diversion rates (recycling, recovery, reuse) versus disposal rates (landfill, incineration).

Waste

Food waste reduction program

Danone is committed to reducing food waste across its end-to-end supply chain. In 2022, the Group launched an extensive global program called Battle Against Waste, designed to deliver both sustainability and productivity targets.

2024 Performance:

• Total food waste per metric ton of product sold (excluding waste intended for animal feed and the processing of biomaterials - SDG 12.3) was reduced by 18.1% since 2020 (on a like-for-like basis)

Danone Impact Journey target

Danone has committed to halve all food waste not fit for human, animal consumption or biomaterial processing by 2030 vs 2020 (like-for-like).

Approach

The Battle Against Waste program engages:

• End-to-end supply chain stakeholders
• External partners including suppliers and customers
• Internal expertise and cross-functional teams

The program focuses on reducing waste across the value chain while maintaining nutritional quality and food safety standards.

Waste management approach

Danone's waste hierarchy follows the principles:

1. Reducing packaging usage
2. Improving the circularity of packaging that cannot be eliminated
3. Recovering what is not kept in circulation, tackling leakage, while improving working and living conditions of workers in the collection and recycling sectors

Note: Specific quantitative breakdowns of total waste by type (hazardous/non-hazardous) and disposal method are not disclosed in the reviewed sections of this report.

Waste

Waste management approach

DSB states in its Environmental Policy: "Waste must be recycled into new resources" as one of its commitments. The company indicates: "Our different business activities produce different types of waste, and through waste management processes, we seek to minimise our environmental impact."

The accounting policies section describes: "Emissions from the treatment of waste are calculated on the basis of the statement of waste for the year, including building and construction waste. The different categories of waste are assigned an emission factor based on the method of treatment. Emission factors from the EPA (2024) have been used."

For graffiti removal, the document notes: "When we remove graffiti on our trains, it is most often a work process in the open air, where all water that may be generated in the cleaning process is collected on absorbent mats which are disposed of as hazardous waste."

For the new graffiti removal facility: "In the covered facility, water is recycled to minimise water consumption, and we also try to purify it so that it can be discharged to sewer as wastewater... Any excess cleaning water is therefore disposed of as hazardous waste."

Scope 3 waste emissions calculation

The document provides climate impact data related to waste treatment:

• Scope 3.5: Waste emissions in 2024: 2.46 thousand tonnes of CO2e (2023: 2.40)
• Change: +0.06 thousand tonnes (+2%)
• Change from 2019 baseline: -2.68 thousand tonnes (-52%)

The methodology states: "Emissions from the treatment of waste are calculated on the basis of the statement of waste for the year, including building and construction waste."

For convenience goods sold at 7-Eleven stores: "30 percent of convenience goods is assumed to be thrown away in non-DSB bins and is therefore included in this statement (instead of Scope 3.5)."

Specific waste data

No comprehensive table with total waste quantities (in tonnes), hazardous vs non-hazardous split, or waste treatment method breakdown (recycling, landfill, incineration) is disclosed in the excerpts provided. Quantitative waste data is presented only in terms of CO2e emissions from waste treatment, not waste volumes or masses.

Waste

Waste Management Overview

Eni Rewind manages waste treatment for the purpose of remediation activities at Eni sites and owned by Eni Rewind. The company managed a total of about 1.9 million tons of waste in 2024, an increase compared to 2023, sending it for recovery or disposal at external plants. This increase is due to the increase in liquid waste, managed for disposal at external plants, produced in the Refining Evolution and Transformation (REVT) area for the emergency safety measures (MISE) activities of the Sannazzaro site and the land produced in the REVT area in Livorno, for the preparatory activities for the construction of the Biorefinery.

Waste Recovery Performance

The recovery index (ratio of recovered/recoverable waste) was 76.3%, up from 2023 (75%), due to the analytical and granulometric characteristics found in the waste managed during characterization, which made it possible to maximize the start of waste recovery.

Hazardous waste amounts to 27% of the total.

Compared to the total volumes managed by Eni Rewind in 2024, the part relating to Eni customers currently makes up about 80% of the total.

Corporate Level Performance

Total waste managed: ~1.9 million tons

Recovery vs. total recoverable waste: ~77%

Waste

Equinor initiated an integrated waste management project in 2024 to ensure a comprehensive waste management approach across its activities. The company has established a framework of guiding principles on circular economy practices.

Waste from operations

Parts of data related to resource inflows are based on estimates. The company monitors waste generated in operations as part of Scope 3 Category 5 calculations.

Decommissioning waste

A key achievement in 2024 was the completion of dismantling and recycling of the Veslefrikk B platform (22,767 tonnes). 96% of the platform's weight was either recycled, reused or recovered.

Material impacts

Waste sent to landfill from decommissioning of Equinor's infrastructure is identified as a negative actual impact under resource outflows.

Wastewater and drill waste from oil and gas operations are also identified as negative actual impacts.

Scope 3 Category 5

Emissions from waste generated in operations are calculated based on actual waste data from Equinor operated activities, applying relevant emission factors determined by waste categories and treatment methods.

The company's approach to waste management follows the mitigation hierarchy and applies best available techniques (BAT) throughout project development, construction and operations.

Waste

Waste Management Approach

Eramet's decarbonisation strategy includes the optimisation of existing assets and the development of new technologies in partnership with peers, academics and suppliers. The Group's decarbonisation trajectory depends on its ability to develop cross-functional, multi-year structuring projects, including the recovery of plant by-products as provided for in the CSR roadmap.

The Group promotes the circular economy through proper management of waste rock and tailings, ensuring the safety of local residents and employees, minimizing environmental impacts and promoting reuse in a circular economy approach (including water-based tailings). Four projects are being carried out on this subject at GCO, in New Caledonia, at SLN and at Comilog. The Group's roadmap contains targets on these subjects.

Eramet is committed to reducing the consumption of resources required for its activities and promoting eco-design to reduce environmental impacts throughout the product life cycle. This includes preventing the production of waste, in accordance with the waste management hierarchy, recovering waste otherwise, promoting non-toxic life cycles and, where appropriate, properly managing hazardous waste (with the exception of waste rock and tailings). The Group is developing recycling mechanisms that enable more efficient use of resources.

Waste Risk Profile

Potential negative impacts on the environment and the population exist due to a limited or inadequate waste and/or hazardous waste management system or the inability to prevent the generation of waste. Risks are related to waste management and the implementation and/or non-compliance with stricter regulations and standards in terms of the circular economy. However, economic opportunities exist, particularly related to waste reduction, in particular the recovery of plant by-products as provided for in the CSR roadmap.

Mining Waste Management

Potential negative impacts of waste rock and tailings (including aqueous tailings) exist, particularly on the safety of local residents and employees, as well as on the environment. Risks relate to the management of residues and potential accidents as well as the implementation and/or non-compliance of stricter regulations and standards in terms of the circular economy. Economic opportunities are related to the reduction of tailings waste.

Hazardous Materials Management

Potential negative impacts on the environment and the population exist due to a limited or inadequate waste and/or hazardous waste management system. The Group works to ensure the collection, treatment and disposal of waste, reduce, minimize and/or eliminate the quantity and toxicity of hazardous materials used, stored or disposed of, and prevent potential threats to the environment from hazardous waste that present substantial or potential risks to health and the environment.

Waste

Hazardous Waste

EVN reported 18,425 tonnes of hazardous waste in 2023/24, compared to 16,612 tonnes in the previous year (an increase of 10.9%).

Waste from Thermal Waste Utilisation

The thermal waste utilisation plant in Dürnrohr processes approximately 550,000 tonnes of waste annually. The recovered materials include:

These materials are recycled as secondary raw materials.

Notes on Reporting

Due to a change in calculation methodology, the hazardous waste value for 2022/23 was adjusted. No comparable value is available for 2020/21. In line with CSRD requirements, emissions from companies over which EVN exercises operational control are included in reporting.

Waste

Waste Management Approach

Most of Frequentis' waste is non-hazardous and occurs in the production and transport of Frequentis' systems. Hazardous waste accounts for less than 5%.

For Frequentis AG in Vienna, there is an extensive Waste Management Policy (based on the Vienna waste management law [AWG]) in place. This outlines the waste occurring at Frequentis AG and the related statutory provisions on correct disposal. At the other companies, too, waste is managed in compliance with local statutory regulations.

Thanks to a mindful waste avoidance approach and systematic sorting of waste in line with local regulations, Frequentis' waste impact is low. An annual HSE (Health&Safety and Environment) audit evaluates the action taken to reduce and dispose of waste and recommends new initiatives to ensure correct sorting of waste and help avoid waste.

Waste Data (Frequentis AG only)

Waste data are only disclosed for Frequentis AG in Vienna as this is the largest production location. No reliable data on waste volumes are available for other manufacturing companies in the Group; however, the amount of waste is not considered to be material.