GRI CONTENT INDEX

2-1 Organisational profile

2-2 Entities included in the organization‘s sustainability reporting

2-3 Reporting period, reporting frequency and contact point

Reporting period: Jan. 1, 2022 - Dec. 31, 2023 (two financial years)

Frequency: annually

Reporting date: Dec. 6, 2024

Contact point: nachhaltigkeit@koenig-neurath.de

2-4 Correction or restatement of information

2-5 External audit

The sustainability reporting has not been externally audited. The environmental, energy and occupational health and safety-related information is reviewed in annual external audits of the management systems.

2-6 Activities, value chain and other business relationships

2-7 Employees

2-8 Employees who are not salaried employees

2-9 Management structure and composition

2-11 Chairman of the highest supervisory body

2-22 Declaration of application of the sustainable development strategy

2-23 Declaration of commitment to principles and practices

2-26 Procedure for obtaining advice and reporting concerns

2-27 Compliance with laws and regulations

2-28 Membership in associations and interest groups

2-29 Approach for the integration of stakeholders

2-30 Collective agreements

3-1 Procedure of determining material topics

3-2 List of key topics

3-3 Management of material topics

302-1 Energy consumption within the organisation

302-4 Reduction of energy consumption

303-3 Water extraction

305-1 Direct GHG emissions (Scope 1)

305-2 Indirect energy-related GHG emissions (Scope 2)

305-5 Reduction of GHG emissions

306-2 Waste by type and disposal method

403-4 Employee participation, consultation and communication on occupational health and safety

403-5 Employees training on occupational health and safety

403-6 Promotion the health of employees

403-9 Work-related injuries

404-1 Average number of hours of training and further education per year and employee

405-2 Ratio of basic salary and remuneration of women to basic salary and remuneration of men

416-1 Assessment of the health and safety impacts of different categories of products and services

419-1 Non-compliance with laws and regulations in the social and economic area