Agrana

AGRANA Beteiligungs-AG is an Austrian stock corporation listed in Vienna. Its Management Board has three members: CEO Stephan Buttner, CTO Norbert Harringer and Chief Audit Officer Stephan Meeder, all male. ESRS S1, S2 and G1 fall to the CEO, while E1, E3, E4, E5 and S4 are assigned to the CTO, who holds designated Board responsibility for sustainability. The twelve-member Supervisory Board comprises eight shareholder representatives and four employee representatives, includes three women (25%), and all members are considered independent. The Supervisory Board holds ultimate oversight of sustainability risks and impacts, supported by a Strategy and Sustainability Committee, while the Audit Committee reviews and approves the sustainability statement. The Sustainability department reports to the CTO. Compliance sits with the CEO. Board members and white-collar staff complete an annual ESG compliance e-learning, and Board and committee members received dedicated sustainability and compliance training in the reporting year.

Operational responsibility for sustainability rests with the CTO. The Group Sustainability department manages strategic oversight, coordinates central responsibilities with segment teams, and reports regularly to the CTO and full Management Board. It also informs the Strategy and Sustainability Committee about measures addressing material impacts, risks and opportunities; that committee, which advises the Supervisory Board, convened once in the 2024|25 financial year. Twice annually the Audit Committee prepares matters relating to financial statements, non-financial reporting and the management report, monitors the effectiveness of the internal control and risk management systems including ESG risks, and verifies the external auditors. The Risk Board, drawing on Finance and Risk Management, discusses sustainability-related risks and integrates results into financial and strategic considerations. Sustainability criteria are incorporated into M&A transactions, recruiting and plant decisions. In the past financial year the Strategy and Sustainability Committee discussed the double materiality assessment results, and Internal Audit verifies compliance on a sample basis.

The remuneration policy for Board members provides multi-year variable remuneration (MYVR) with a target level of 55% of first-year fixed salary over a three-year performance period. Performance is measured against two financial criteria, return on capital employed weighted 70% and dividend weighted 30%, with strategic-target performance applied as a multiplier ranging from 0.8 to 1.2. Sustainability is one of three modifying strategic targets. In the 2024|25 financial year performance was assessed against six non-financial targets. Performance period 1 covered CO2 reduction in Scope 1 and 2 by 60,106 tonnes (8.5%) by 2025|26, an OHS leadership training module for about 135 managers, and raising women in management to 28% by 2025|26. Performance period 2 covers regenerative agriculture awareness measures, women in management reaching 28.5% by 2026|27, and a Code of Conduct campaign for blue-collar workers. Payment is made as an interim and a final payment, with clawback provisions. Plan terms are approved by the Supervisory Board.

AGRANA provides a statement on due diligence mapping the core elements of the due diligence process to the sections of the sustainability report where they are addressed. Embedding due diligence in governance, strategy and business model is covered in ESRS 2 GOV-1, GOV-2, GOV-5, SBM-1, S2 and G1. Engaging with affected stakeholders in all key steps is covered in ESRS 2 SBM-2, IRO-1, S2, S4 and G1. Identifying and assessing adverse impacts is covered in ESRS 2 IRO-1 and SBM-3. Taking actions to address those adverse impacts is covered in E1, E3, E4, S1, S2, S4 and G1. Tracking the effectiveness of these efforts and communicating is covered across all ESRS standards. The table cross-references each element to the specific disclosure requirements throughout the statement.

AGRANA's risk management aims to identify opportunities and risks early and take mitigating measures under top-management oversight, using integrated monitoring and reporting systems. The double materiality assessment, conducted for the first time in 2024|25, re-evaluated existing ESG risks and identified new ones. Key sustainability-reporting risks concern the accuracy, completeness and ESRS-compliant calculation of data, verifiability of assumptions, deadline adherence and collaboration among internal stakeholders. Different IT systems collect data, and standard operating procedures set responsibilities and validation mechanisms. The new Sustainability Management Guideline and the new standard operating procedure Sustainability Data Collection and Reporting cover the process. Data entry at sites uses the dual control principle, with plausibility checks in an extended control loop before Group consolidation. Internal Audit, reporting directly to the Management Board, audits compliance on a test basis using a three-tiered risk rating. In 2024|25 it audited 16 of 53 production sites, plus ten additional environmental audits in the fruit preparations business.

AGRANA is a global value-added processor of agricultural raw materials operating across three segments: Fruit (fruit preparations and juice concentrates), Starch (starch products, bioethanol and specialities from corn, potatoes and wheat), and Sugar (sugar from contract-farmed beet and refined cane sugar). The value chain runs from procurement of agricultural raw materials through processing in its own plants to delivery to industrial customers and consumers under brands such as Wiener Zucker. Sustainability is integrated into corporate strategy across five focus areas. Group-wide targets include a 50% absolute Scope 1 and 2 reduction and around 30% Scope 3 reduction by 2030, net-zero Scope 1 and 2 by 2040 and Scope 3 by 2050, workplace safety and sustainable-sourcing goals, 30% women in management by 2030, water and waste-recovery targets, and a governance campaign. AGRANA operates 53 production sites in 24 countries and had 9,077 employees as of 28 February 2025. Customer groups span food, feed, agriculture, beverage and non-food industries.

A comprehensive stakeholder mapping in 2024|25 identified interests of key groups. Employees seek secure jobs, fair conditions, diversity and training. Shareholders value integration of risks and opportunities, regulatory compliance and improved sustainability performance. Customers expect product safety, traceability, transparency and sustainable supply chains. Nature, treated as a silent stakeholder, requires biodiversity protection and climate action. Value-chain workers need fair wages and labour-rights and safety protection, communities demand human-rights protection and sustainable agriculture, and suppliers seek stable partnerships and fair terms. Each stakeholder group is assigned to a functional area, with engagement also required under ISO 9001. Formats include town hall meetings held at least quarterly, the AGRAnet intranet, supplier advisory meetings and field days, customer satisfaction analyses, SEDEX membership since 2009, Farm Sustainability Assessment, investor road shows, and a whistleblowing hotline. Strategic adjustments made in response include expanding sustainable product lines and strengthening supply-chain social standards. The Management and Supervisory Boards are regularly informed of engagement results.

AGRANA's material impacts lie primarily in its own operations and the upstream value chain, especially agricultural raw material production. Material topics span climate change adaptation and mitigation, energy, water, biodiversity, resource use and circular economy, own workforce, value-chain workers, consumers, and business conduct. Climate impacts include significant Scope 1, 2 and 3 emissions from production, transport and agriculture, potential deforestation, and physical and transition risks such as raw-material price volatility, extreme-weather costs and rising emission-allowance prices, alongside opportunities from low-emission products and biogas. Water withdrawal in stressed areas, biodiversity and soil degradation from farming, workforce health and safety, discrimination and harassment, value-chain risks including child labour uncovered at one supplier, and consumer product-safety risks are also material. Business conduct impacts are positive, tied to a certified compliance management system and whistleblower system. The identification used the double materiality assessment described under IRO-1, integrated into ESG strategy with feedback loops. Resilience was assessed qualitatively, and all IROs are covered by ESRS disclosure requirements.

AGRANA applied a methodology meeting ESRS and EFRAG requirements, involving internal and external stakeholders, with hard-to-reach groups such as Tier 2 workers and nature represented by proxies, risk assessments and scientific studies. Inputs included the annual report and data from Environmental Management, Compliance, Purchasing, HR and Quality Management. Impacts, risks and opportunities were recorded at Group level across all activities, sites and the value chain, focusing on upstream agriculture. Impact materiality applied the dimensions Scale, Scope, Irremediability and Likelihood, with human-rights impacts always weighted heavily. Financial materiality built directly on the impact assessment, using a semi-quantitative framework assessing EBIT magnitude and probability across short-, medium- and long-term horizons; a value at or above the 3.0 median of a five-point scale was material, with 2.5 taken as the prudent threshold. Tools such as ENCORE informed ecosystem dependencies. Results were validated by internal experts, external consultants and auditors and endorsed by the Management Board and Strategy and Sustainability Committee. The last adjustment was December 2024, with reassessment planned every three years.

AGRANA presents the disclosure requirements covered by its sustainability statement, including a list of data points arising from other EU legislation with their materiality status and page references. Material data points span ESRS 2 GOV-1, GOV-4 and SBM-1, and topical standards E1 (climate), E3 (water), E4 (biodiversity), E5 (resource use), S1 (own workforce), S2 (value-chain workers), S4 (consumers) and G1 (business conduct). Certain data points are marked not material, including ESRS E1-7 (GHG removals), E2-4 (pollution), E3-1 point 14, and all listed S3 (affected communities) points. Several E1-9 anticipated financial effect data points apply the transitional provision. AGRANA notes that all material IROs were assigned to specific disclosure requirements, so no entity-specific sustainability topics are reported, though entity-specific performance indicators are flagged. The mapping of data points to other EU legislation is provided directly within the ESRS index.

AGRANA began developing a climate strategy aligned with the 1.5 degrees Celsius Paris Agreement target in 2019|20 and joined the Science Based Targets initiative (SBTi) in July 2021, with its targets validated in September 2023. The transition plan, approved by the Management Board, is integral to the general business strategy and financial planning. Focus areas are climate-neutral production (energy efficiency, renewable electricity, electrification, switching fossil fuels to natural gas then renewable fuels such as biomass, biogas or hydrogen), decarbonisation in the upstream and downstream value chain, and replacement of fossil-based products via bioenergy and bioethanol. AGRANA expects capital investments of approximately 150 million euros by 2030 and about 541.4 million euros by 2040. Cumulative locked-in emissions from key assets amount to 47,146 tonnes CO2e until 2025|26, after which they will be zero, driven by phasing out the last coal boiler at Opava, Czech Republic. As of February 2025, 144 projects were implemented since the base year, 233 in planning, 86 released and 22 begun.

AGRANA's commitment to climate change mitigation and adaptation and to renewable energy is enshrined in the AGRANA Environmental Policy for its own production facilities and in the Principles for the Procurement of Agricultural Raw Materials and Intermediate Products applicable to the supply chain. Together these two policies address the climate and energy impacts identified in the double materiality assessment. The policies were revised in 2023|24 to strengthen the focus on carbon-neutral production by 2040 (and 2050 in Scope 3) and a deforestation-free supply chain, and are publicly available on the AGRANA Group website. The climate strategy focus areas are also reflected in the AGRANA Sustainability Management Guideline newly created in 2024|25. The documents reference the UN Sustainable Development Goals, the EU Deforestation-Free Supply Chains Regulation and AGRANA's voluntary SBTi targets. The CTO is in charge of implementing these policies. AGRANA has 20 sites certified to ISO 50001, and two sites hold ISO 14001 certification, with additional Sugar and Starch sites planned for certification by 2027. Not all identified risks and opportunities are yet fully covered by the policies.

In 2024|25 AGRANA implemented numerous Scope 1 and 2 mitigation actions at its own sites, categorised by decarbonisation lever (energy efficiency, electrification, substitution, biogas). Major actions include the conversion of the boiler house at Opava, Czech Republic (25,400 tonnes CO2e), a heat recovery network at Aschach, Austria (23,000 tonnes CO2e), expansion of ethanol stillage processing at Pischelsdorf, Austria (16,900 tonnes CO2e), and optimisation of the evaporator station at Kaposvar, Hungary (3,000 tonnes CO2e), among others across Poland, Romania, France and Ukraine. Most measures were completed in the reporting year and achieved planned reductions. Capital expenditure in 2024|25 amounted to 5.48 million euros for energy efficiency, 2.04 million euros for electrification and 0.98 million euros for substitution. Scope 3 emissions, which contribute far more to the footprint, are addressed through supplier engagement, the AGRANA Fruit Supplier Engagement Programme, regenerative agriculture (3.5 million trees planted under SustainAPPLE), primary data collection with contract farmers, low-emission fertiliser research and a diesel-to-HVO switch. The Fruit segment pursues separate Scope 3 roadmaps for fruit preparations and fruit juice concentrate.

Under its SBTi-validated science-based targets, AGRANA commits to reducing Scope 1 and 2 CO2e emissions by 50% by 2030 relative to base year 2019|20, and Scope 3 emissions by 30% over the same period. Long-term goals are net-zero in own production by 2040 and across the entire value chain by no later than 2050. Milestones (thousand tonnes CO2e) run from a 2019|20 base of 5,150 total to 3,870 in 2026, 3,161 in 2030, 1,310 in 2040 and 0 in 2050; Scope 1 plus 2 falls from 930 to 81, and Scope 3 from 4,220 to 0. To reach the 30% Scope 3 cut by 2030, AGRANA plans annual reductions of 3.5% in Scope 3.1 (Purchased Goods and Services) and 2.5% in all other Scope 3 areas. The Scope 2 target uses the market-based method, and the absolute contraction approach (ACA) was applied across all three scopes. The Scope 3 model assumes linear annual reduction to net-zero by 2050. Net-zero targets remain on track, though a deviation from the 2030 targets is possible. There is no measurable target for climate change adaptation.

In 2024|25 the AGRANA Group's total energy consumption was 4,025,915 MWh. Total fossil energy consumption was 3,330,667 MWh, representing an 82.7% share, comprising 251,123 MWh from coal and coal products, 26,612 MWh from crude oil and petroleum products, 2,481,566 MWh from natural gas, 171 MWh from other fossil sources, and 571,195 MWh of purchased electricity, heat, steam and cooling from fossil sources. Consumption from nuclear sources was 19,272 MWh (0.5%). Total renewable energy consumption was 675,976 MWh (16.8%), made up of 199,042 MWh fuel consumption from renewable sources including biomass, 473,057 MWh of purchased renewable electricity, heat, steam and cooling, and 3,877 MWh of self-generated non-fuel renewable energy. Generation of renewable energy was 202,919 MWh, while generation of non-renewable energy was reported as N/A. Energy intensity from high climate-impact sectors relative to net revenue was 0.00115 MWh per euro. All AGRANA activities fall in climate-intensive sectors under NACE codes 10.3, 10.6, 10.8, 10.9, 20.14 and 35.21. Data was recorded monthly per site.

AGRANA first calculated its Group-wide corporate carbon footprint in 2021|22, with base year 2019|20. For 2024|25, gross Scope 1 emissions were 600,032 tonnes CO2e (down 1.7% year on year), of which 85.8% came from regulated emission trading schemes. Gross location-based Scope 2 emissions were 245,601 tonnes CO2e and gross market-based Scope 2 emissions were 154,918 tonnes CO2e (up 22.1%, reflecting first-time use of supplier-specific emission factors). Total gross indirect Scope 3 emissions were 3,051,761 tonnes CO2e (down 10.7%), dominated by purchased goods and services (1,822,947), investments (591,011), upstream transportation and distribution (422,579), fuel- and energy-related activities (134,255), downstream transportation (45,543) and capital goods (35,426); several categories were non-material. Total location-based emissions were 3,897,394 tonnes CO2e and total market-based emissions were 3,806,711 tonnes CO2e (down 8.4%). Biogenic emissions were 65,261 tonnes CO2e in Scope 1 and 478,325 in Scope 3. GHG intensity was 0.00111 (location-based) and 0.00108 (market-based) t CO2 per euro. A new bottom-up Scope 3 calculation was carried out in 2024|25.

AGRANA uses the Suedzucker Group's internal carbon pricing system to help inform investment decisions, which are assessed for profitability and sustainability using a scoring model. Before projects are approved, a detailed analysis is performed of potential carbon emission savings compared to a baseline scenario, defined as CO2 emissions from energy consumption without the energy efficiency measures. The CO2 savings produce a hypothetical price for the investment that is factored into the decision. The system is applied particularly in the Starch and Sugar segments, which are subject to the EU Emissions Trading Scheme, and is not used to value residual assets, measure asset impairment or value assets from acquisitions. When determining the carbon price, a linear increase to 140 euros per EU allowance (EUA) in 2030 is assumed, based on the current EU ETS market price and derived from PIK and Ecologic (2022) research. The price was internally validated by Suedzucker's Climate, Environment, Health and Safety function but not externally validated. In the reporting year, approximately 515,034 tonnes or 85.8% of Scope 1 emissions and 112,190 tonnes or 72.4% of market-based Scope 2 emissions were covered by the system.

AGRANA reports that water is an important factor in its production processes and that at all sites freshwater use and discharge are managed sustainably and in compliance with legal requirements. Marine resources are not material, so only freshwater data points are reported. Water principles are laid down in the AGRANA Environmental Policy, which is binding for every Group company and is internally accessible and externally available on the website. The principles cover reducing water withdrawal to the minimum technologically and economically viable level, constant recirculation and appropriate reconditioning, efficient use of water contained in processed raw materials such as apples and sugar beets, regular monitoring of water risks at all sites with focused countermeasures and an obligation to reduce consumption in water-scarce areas, and legally compliant wastewater treatment. Adherence is monitored through official environmental inspections, voluntary certifications and audits, and quarterly entry and validation of water data. The Chief Technology Officer is responsible for implementing the Environmental Policy.

In the 2024|25 financial year AGRANA spent 3.5 million euros on investments focused on sustainable water use, bringing total CapEx since 2019|20 to 23.5 million euros across 105 projects in all segments. In the Fruit segment the most substantial action was at the Kroellendorf site in Austria, where the anaerobic tank at the in-house wastewater treatment plant was replaced with a more energy-efficient version to optimise biogas production. A fruit preparations water management programme launched in 2019|20 led AGRANA to join the Alliance for Water Stewardship, with the largest modernisation project in Mexico. In 2024|25 water measures were implemented at 12 Fruit sites, 9 in water risk zones, including projects in Korea, Turkey, Morocco, Argentina, Poland, Ukraine, India, Mexico and the USA, costing about 326 thousand euros. The Starch segment completed an additional well at Aschach, Austria. AGRANA also made 696,000 euros of EU Taxonomy aligned investments under activity CCM 5.1 or WTR 2.1.

To minimise negative impacts from water use and uphold its voluntary efficiency principles, AGRANA set two entity-specific targets. First, a reduction of relative water consumption, normalised per tonne of product output, by 2% by 2030. Second, a reduction of absolute water withdrawal in areas with water scarcity risks by 1% by 2030. These voluntary targets are described as measurable and feasible and are managed using the entity-specific performance indicators listed under E3-4. They were developed in the 2024|25 financial year, which serves as the base year, in consultation with internal experts from the AGRANA business segments and taking into account segment-specific characteristics. No environmental thresholds or science-based methodologies were taken into account in setting the targets. The interests of external stakeholders were addressed indirectly, in that reduced water withdrawal in areas of water stress potentially makes more water available for other users.

AGRANA reports key water performance indicators for 2024|25. Total water consumption was 712,601 m3, and total water consumption in areas of high water stress was 182,533 m3. Total water consumption per tonne of finished product was 0.17 m3/t and water intensity was 0.0002 m3 per euro. Total water withdrawal in areas of high water stress was 981,402 m3, and total water withdrawal per tonne of finished product was 0.24 m3/t. The total volume of water recycled was 154,434 m3 and the total volume reused was 0. A total of 15 sites are in catchment areas assessed as good under the EU Water Framework Directive, 20 in areas assessed as less than good, and this information is unavailable for 21 non-EU sites. All indicator data is collected by measurement, no data was estimated for 2024|25, and figures are validated annually and reviewed by the auditor under limited assurance.

AGRANA reports that biodiversity is most relevant in its upstream value chain, where its processed agricultural raw materials are themselves part of biodiversity, though it also protects ecosystems at its own facilities. The main focus is promoting sustainable agriculture to preserve biodiversity and protect soil from degradation. A biodiversity resilience analysis has begun for short, medium and long-term horizons, with scope based on the SAI Platform Farm Sustainability Assessment metrics. To transform its business model, AGRANA is pursuing a five-stage plan based on a World Wildlife Fund biodiversity study, with phases of analysis, integration, mobilisation, implementation and target achievement. The analysis stage began in 2024|25 with a workshop across all business areas led by biodiversity experts, feeding into the double materiality assessment. A comprehensive biodiversity and resilience analysis will be performed in 2025|26 to set protection targets and choose indicators. Measures will build on existing initiatives such as the Austrian OePUL programme. Concrete results are not expected until the project is complete.

AGRANA's policy Principles for the Procurement of Agricultural Raw Materials and Intermediate Products already addresses biodiversity aspects including freedom from deforestation, sustainable land use and protection of biodiversity and ecosystems, linked to its Science Based Targets initiative commitment. The policy is being revised in parallel with the biodiversity strategy. It falls under the CTO's responsibility, applies worldwide and is fully implemented in the Starch, Sugar and fruit preparations businesses, with fruit juice concentrate implementation to be completed in 2025|26. Predicted long-term negative impacts such as soil damage are to be managed through site-specific programmes consistent with the FSA questionnaire, with a main focus on healthy soils. AGRANA has been a SAI Platform member since 2014 and uses the FSA, a standardised, regularly verified assessment system for sustainable agriculture whose questionnaire contains 109 questions across eleven sustainability areas and rates performance at Bronze, Silver or Gold. The strategy avoids sensitive areas, increases productivity of existing farmland and safeguards biotope structures, embedded in environmental and procurement policies and the Code of Conduct.

AGRANA reports focused actions to support biodiversity, mainly in the upstream value chain via procurement from contract growers, including soil protection, crop rotation, soil-friendly technology use and fertiliser recommendations based on soil analyses. Because financial and human resources for biodiversity cannot be clearly attributed given its cross-cutting nature, they are not presented separately. In the Fruit segment, guidelines for regenerative agriculture were developed for ground, bush and tree fruits. In the fruit juice concentrate business, disease and pest-resistant apple varieties developed with institutes in Dresden-Pillnitz and Budapest require up to 60% less pesticides; including 2024|25, 3.5 million trees have been planted in Hungary and Poland. Under the SustainAPPLE programme, farm participation in FSA certification rose from 16% to 42% since 2018|19. In Algeria a water management programme near a Ramsar-protected wetland received about 142,300 euros. In the Starch and Sugar segments, about 3,800 hectares were greened in Austria with catch-crop mixes, plus annual and perennial flowering areas.

AGRANA's goal is to minimise its impact on ecological diversity and ecosystems and where possible improve them. Existing targets relate to biodiversity-friendly procurement via FSA. The fruit juice concentrate business targets 100% sustainable sourcing by 2030|31 under the Sustainable Juice Covenant, at 42% in 2024|25. The fruit preparations business targets 26% of processed raw material volume to be FSA or equivalent validated by 2026|27, already at 26% in 2024|25. The Starch and Sugar segments aim to maintain their 100% FSA or equivalent coverage rate for contract farmers, at 100% in 2024|25. Shares are calculated using a mass balance approach on total raw material volume. As part of the new biodiversity strategy, AGRANA plans to collect data on materiality thresholds to inform further target-setting, working with the ENCORE approach and Kunming-Montreal targets. No compensation measures are currently planned. AGRANA aims to prevent soil erosion and reduce soil degradation in the long term.

AGRANA reports that its planned biodiversity analysis, grounded in technical and scientific expertise, will identify further parameters and the relevant metrics to measure them and to guide appropriate actions. No specific impact metrics or quantified figures for biodiversity and ecosystem change are disclosed for the 2024|25 financial year, as the metrics are still to be defined through the forthcoming comprehensive biodiversity and resilience analysis scheduled for 2025|26. This reflects the early, analysis-stage status of AGRANA's five-stage biodiversity plan, under which indicators, targets and measurement approaches will be determined once the current status has been established.

AGRANA reports that, given its close dependence on agricultural crops, it is committed to careful use and conservation of natural resources through a biological cycle approach. The Group strives to convert 100% of the agricultural raw materials it uses into marketable core and by-products, with examples of by-products including fertilisers returned to nature's material cycle. Residues from processing agricultural crops are channelled into energy production in line with a sustainable utilisation chain and the waste hierarchy, in which waste prevention is given top priority. Efficient use of resources and auxiliary materials in production, repairs and maintenance further reduces waste, and a strategic focus is on increased use of reusable, recycled and recyclable packaging and goods-handling equipment. These principles are laid down in the AGRANA Environmental Policy and the AGRANA Sustainability Policy, newly developed in 2024|25 and applying to the whole Group including all production sites. The policy is published on the Group's website. Responsibility for implementation lies with the CTO.

AGRANA reports that material impacts identified for resource use and circular economy are consistently positive, with responsible and sparing use of resources deeply rooted in its business model. The Group still sees optimisation potential in two areas. For resource inflows, the great majority consist of agricultural raw materials that are renewable by nature and utilised in their entirety, so the future strategic focus will be on more sustainable packaging solutions. Most product volume is delivered in reusable systems, primarily by bulk truck or in returnable large steel containers, with the remainder in disposable packaging. The 2024|25 base year was used to determine the current packaging composition, and measures with suppliers plus targets aligned with the new EU Packaging and Packaging Waste Regulation coming into force in 2026 will follow in 2025|26. For resource outflows, the waste aspect is particularly relevant, with actions evaluated based on the waste recovery rate recorded in the 2024|25 base year. Resources for these actions are not presented separately.

AGRANA reports that a specific target for resource inflows, specifically packaging materials, will be developed in the 2025|26 financial year based on the metrics captured for the first time under E5-4 and taking into account the new European Packaging and Packaging Waste Regulation that is to replace Directive 94/62/EC. As a target for optimising waste recovery, AGRANA aims to achieve a recovery rate of at least 90% of the waste generated in its own production operations by the end of the 2026|27 financial year, in alignment with the waste hierarchy, excluding construction waste. The recovery rate KPI is calculated by dividing the total weight of waste not disposed of by the total waste generated, combining preparation for reuse, recycling and energy recovery. The target is voluntary, set in consultation with all business segments, considers no environmental thresholds, and applies only to own operations, excluding the value chain. No absolute volume target was set because raw material volumes fluctuate. Segment-specific FSA targets also support sustainable resource inflows.

AGRANA primarily processes agricultural raw materials, with other inputs being packaging and processing aids. Critical raw materials, rare earths and property, plant and equipment were identified as non-material inflows. For 2024|25 the total weight of products used was 86,570 t, technical materials 283,951 t, and biological materials, meaning agricultural raw materials, 9,179,345 t. The percentage share of total raw materials sustainably sourced through FSA validation or equivalent was 87.5%, calculated using a mass balance approach on total raw material volume. The proportion of organically grown agricultural raw materials was 1.62%. Total packaging material purchased was 86,570 t, of which recyclable packaging was 77,285 t or 89.3% and reused packaging was 72,412 t or 83.6%. AGRANA notes its natural raw materials return to the biological cycle, so the ESRS reused or recycled secondary component split is immaterial. Packaging data was collected Group-wide at production sites, prioritising supplier invoices over measurements and estimates, and will be refined in 2025|26.

AGRANA reports pursuing a strategy of fully utilising raw materials to reduce overall waste, with most unavoidable waste recycled, composted or used for energy, reflected in a high recovery rate, and with annual waste inventories compiled. Because the Group's products are mainly plant-based agricultural raw materials used as food and animal feed and are consumed, considerations related to product durability, reusability, repairability, remanufacturing, refurbishment, recycling or return to the biological cycle are deemed immaterial, and no circular treatment at end of life is required. However, the recyclability of packaging used to market products is material and is reported under E5-4 as resource inflows, following the logic that packaging is a pass-through item purchased before it leaves with products. A large proportion of food, animal feed and other products is delivered in reusable systems, and a company-specific single-use versus reusable split KPI is being developed for publication in the 2025|26 annual report.

AGRANA reports total waste generated of 78,143.36 t in 2024|25, with a waste recovery rate of 69.06%. Hazardous waste totalled 845.39 t, comprising preparation for reuse 5.10 t, recycling 38.90 t, other recovery 50.05 t, incineration 471.41 t, landfill 243.15 t and other disposal 36.78 t. Non-hazardous waste totalled 77,297.98 t, comprising preparation for reuse 11,374.72 t, recycling 28,438.70 t, other recovery 10,114.55 t, incineration 1,334.88 t, landfill 12,819.91 t and other disposal 13,215.22 t. Total non-recycled waste was 49,666 t, or 63.6% of the total. Total radioactive waste was 0. Main waste streams are biowaste, packaging materials and construction and demolition waste, with biomass waste the main production component. Waste KPIs are based on measurement, with estimates for the last quarter where data was unavailable, verified through internal validation loops with no external third-party validation, though ISO 14001 sites are externally audited.

AGRANA describes Group-wide policies covering all employees in every country of operation, addressing material impacts on working conditions and equal opportunities. Central is the Code of Conduct, based on AGRANA's values with compliance as the foundation, which references the UN Universal Declaration of Human Rights, ILO Conventions, the UN Global Compact, the BSCI Code of Conduct and the SDGs, and explicitly addresses human trafficking, forced labour and child labour. These principles are consolidated in the Declaration of Principles on Human Rights. Further policies include the Data Protection Policy, a Group-wide Human Resources Policy, the Diversity and Inclusion (DEI) Policy prohibiting discrimination on grounds such as ethnicity, gender, disability, age and religion, the Compliance Management Policy (certified to ISO 37301 and ISO 37001), the Group-wide Occupational Health and Safety Policy committed to zero accidents, a Training and Development Guideline and a Group Recruitment Guideline. The Management Board is responsible for the Code of Conduct; the CEO owns the HR and DEI policies. Policies are published on the intranet and homepage.

AGRANA incorporates employee views through local employee representative structures, works agreements and various communication channels such as town hall meetings and the whistleblowing system. Employees can be informed, consulted and involved in company decisions. There is no dedicated company-wide process for documenting the effectiveness of collaboration, and employees do not receive formal feedback on how they contributed to a decision. Dialogue with works councils and trade unions occurs both ad hoc and in regular meetings; at Group level information flows to the Group Chairman of the Central Works Council quarterly and as needed. The Chairman represents Austrian employees on the Supervisory Board. Mandatory dialogue frequency varies by country: annually in Ukraine, semiannually in Hungary, quarterly in China and monthly in France. Employee perspectives have influenced decisions, for example a new working hours model for maintenance staff in Starch and renegotiation of the Romanian collective agreement in fruit juice concentrate. Additional channels include digitalised suggestion schemes (InnovAS, EISAS), the DEI ambassador network and the WIN Women in Network group. The CEO is the highest-level contact for employee representation.

AGRANA employees and managers must report Code of Conduct violations immediately via the internal standard reporting pathway, comprising the direct supervisor, another trusted supervisor, or local HR together with the local compliance manager and, where applicable, the works council. Reports may also be submitted through the external whistleblowing system. Violations of labour law, occupational health and safety, discrimination, harassment, bullying and other human rights breaches can be reported this way. Common channels include supervisors, HR, works councils and the Management Board, supported by onboarding, intranet, notices, newsletters and town hall meetings. Production sites provide terminals and computer workstations, and the whistleblowing system is publicly accessible. AGRANA uses an external, certified whistleblower system that allows anonymous or named reports 24 hours a day, guarantees data protection, complies with EU directives and national law, and follows the dual control principle. A Group-wide framework agreement, the Whistleblowing Policy and a standard operating procedure protect whistleblowers from retaliation. AGRANA notes there is currently no procedure to test the effectiveness of remediation structures or employee awareness and trust in them.

AGRANA sets out actions addressing material impacts, risks and opportunities. To counter skilled labour shortages it runs a Group-wide job evaluation and compensation benchmarking initiative tied to local market data, ensuring transparency, fairness and compliance with local minimum pay, alongside employer branding (trade fairs, referral programmes, apprenticeships, internships) and employee development. At 64% of operating sites, mandatory collective salary negotiations occur annually, supplemented by an annual compensation review reflecting local inflation. To manage overtime and health risks, managers inspect and approve time logs and overtime, monitor working hours and rest periods and enforce ILO-aligned limits, supported by monthly OHS reporting and awareness training. Workplace accident risks are addressed through the semiannual Health and Safety Day, safety moments in staff meetings, cross-segment best practice sharing and audits, and monthly worldwide injury-rate data collection. Equal opportunity actions include recruiter awareness, advancement of women (WIN network, targeted recruitment in Slovakia) and harassment prevention training. Effectiveness of remedial actions is reviewed annually in the compliance management review. AGRANA is a SEDEX member since 2009; about 64% of sites held valid SMETA or comparable social audits with no material non-conformities.

AGRANA sets targets to manage impacts and mitigate risks. Under working conditions, it commits to introducing and delivering an annual operational health and safety leadership training course, and to reducing the injury rate (LTIR) to 5.00 by 2026|27, against an actual LTIR of 5.6 in 2024|25. A new target aims for a Code of Conduct information campaign for blue-collar workers rolled out to more than 80% of companies by 2026|27, planned for the 2025|26 financial year. Under equal treatment and equal opportunities, AGRANA targets increasing the percentage of women in management to 30% by 2030, with an interim target of 28.5% by 2026|27; the actual figure was 28.4% in 2024|25, calculated across all organisational levels and independent of the S1-9 figures. The Safety Leadership Training is digitally delivered and recorded to reach all managers worldwide, supporting the goal of reducing accidents ideally to zero. All targets were set in consultation with the Management Board, the Supervisory Board (which includes the Austrian Central Works Council Chairman) and internal experts, without broad employee consultation. Achievement is evaluated annually.

At the balance sheet date AGRANA had a total headcount of 9,077, comprising 3,540 women and 5,537 men, corresponding to an average of 8,980 full-time equivalents for the financial year. Permanent employees numbered 6,989 (2,163 female, 4,826 male) and temporary employees 2,088 (1,377 female, 711 male), with the temporary share of 23% reflecting the seasonal business model. There were no non-guaranteed hours employees. Full-time employees totalled 8,137 (2,729 female, 5,407 male) and part-time employees 940 (811 female, 129 male). AGRANA had no employees who identified as non-binary or who chose not to disclose their gender. By country, the largest workforces were Austria with 2,512, Mexico with 1,460, Morocco with 567, Poland with 429, USA with 424 and Romania with 431. The subsidiary in India was no longer part of the Group at the balance sheet date. Employee turnover during the reporting period was 1,116 people, a turnover rate of 12.3%, measured against headcount at 28 February 2025. Data came from internal systems without external validation.

In the European Economic Area, 87.5% of AGRANA Group employees were covered by collective bargaining agreements in the reporting period. Country coverage rates were Austria 99.8%, Belgium 100.0%, Bulgaria 0.0%, Czech Republic 100.0%, France 100.0%, Germany 81.4%, Hungary 67.2%, Poland 0.0%, Romania 100.0% and Slovakia 100.0%. Coverage by labour representatives in the EEA reached 78.9%, with country rates of Austria 95.1%, Belgium 0.0%, Bulgaria 100.0%, Czech Republic 0.0%, France 100.0%, Germany 86.0%, Hungary 67.2%, Poland 45.7%, Romania 96.1% and Slovakia 0.0%. Rates were calculated against headcount at 28 February 2025. For coverage by employee representatives in non-European regions, AGRANA invokes the one-year transition grace period. There is no transnational body representing employees at European level, and no agreement exists on representation by a European works council or a works council of a Societas Europaea or Societas Cooperativa Europaea. Data came from internal systems without external validation.

AGRANA discloses gender distribution at the top two management levels. At management level 1, the first hierarchical tier below the Management Board (Hay grade of at least 22), there were 2 women (13.3%) and 13 men (86.7%). At management level 2 (employees reporting directly to the Management Board with Hay grade 20 or 21, plus those reporting to level 1 with a grade of at least 20), there were 4 women (13.3%) and 26 men (86.7%). By age group, 21.9% of Group employees were under 30 years, 52.6% were 30 to 50 years, and 25.5% were over 50 years. The data was obtained from internal systems, and no external validation of the key performance indicators was performed.

AGRANA states that at every AGRANA site appropriate pay is ensured for all employees. In addition, the Group carries out an annual Group-wide evaluation of individuals' compensation trajectory. This is supported by the wider compensation review process described elsewhere, in which mandatory collective salary negotiations at 64% of operating sites are supplemented by an annual voluntary compensation review taking local inflation indices into account, and by a Group-wide job evaluation and benchmarking initiative that ties positions to local market compensation data and ensures compliance with local minimum pay levels. AGRANA trusts that compliance with local legal requirements ensures appropriate pay for its workforce.

In the 2024|25 financial year there were no fatalities from work-related injuries among either the Group's own employees or temporary agency workers. There were 101 work accidents involving the Group's own employees and, in the fruit preparations business, 6 work accidents involving temporary agency workers. All own employees and temporary agency workers are covered by the AGRANA OHS management system. Recordable work-related accidents and lost-time injury rates (LTIR) by business area were: Fruit juice concentrates 10 accidents (LTIR 5.9), Fruit preparations 32 accidents (LTIR 3.2), Starch 24 accidents (LTIR 10.2) and Sugar 35 accidents (LTIR 8.8). For the AGRANA Group as a whole there were 101 recordable accidents with an LTIR of 5.6. The data was obtained from internal systems, and no external validation of the key performance indicators was performed.

AGRANA reports a gender pay gap of 28.3% in the reporting period. The highest-paid individual's remuneration ratio, comparing the highest-paid individual's remuneration to the median total annual remuneration of all employees, was 70.3. Both figures were calculated across functions and countries without differentiation by job level, job family or employee-specific criteria such as age or length of service. In calculating the highest-paid individual's remuneration ratio, part-time employees were included at their actual part-time pay and not adjusted to the full-time equivalent of their role. The data was obtained from local payroll systems, and no external validation of the key performance indicators was performed. AGRANA also notes a planned initiative to evaluate a possible gender pay gap and create a global salary benchmark by 2026 for a transparent compensation system.

AGRANA reports on incidents, complaints and severe human rights impacts affecting its own workforce for 2024|25. There was 1 reported case of discrimination, including harassment, of which 1 was a complaint from own employees, and 1 confirmed case of discrimination. For that case, 1 remediation plan was being implemented and 1 remediation plan had been implemented with results reviewed through routine internal management review processes. There were 0 incidents no longer subject to action, and 0 fines, sanctions or damage payments related to incidents or complaints of discrimination. AGRANA recorded 0 severe human rights violations and incidents, and 0 fines, sanctions or damage payments in relation to serious human rights violations. Following investigation of the single reported discrimination case, misconduct was identified and appropriate action was taken under labour law. No severe human rights violations were reported or identified during the financial year. The figures were not verified by third parties other than the financial auditor.

AGRANA's Code of Conduct, based on the Group's core values, defines the behaviour expected from business partners and treats the value chain as integral to Group strategy. AGRANA rejects all forms of child labour, forced or compulsory labour and slavery, and protects young workers from harmful work. Its commitment to human rights was underscored in 2022 by joining the UN Global Compact, and its Declaration of Principles on Human Rights aligns with the UN Universal Declaration, the UN Guiding Principles on Business and Human Rights, the ILO fundamental conventions, the OECD Guidelines and SEDEX. Overall responsibility lies with the Management Board, with the CEO responsible for implementation. Most impacts are concentrated upstream, particularly in the Fruit segment. Suppliers accept the Code of Conduct, and supply contracts include environment, labour and human rights clauses based on risk assessment. AGRANA can verify compliance and terminate contracts for serious violations. A Group-wide Whistleblowing Policy supports early detection. During the reporting period a local routine audit uncovered child labour at a supplier, prompting immediate action and tightened monitoring.

AGRANA continually performs compliance risk assessments and due diligence in the supply chain. Country risks, company compliance risks and selected financial metrics are combined in a scoring model to assess each AGRANA company, providing a basis for measures to minimise risk and improve compliance across countries and business areas. For the supply chain, AGRANA analyses country risks of supplier sites using publicly available indices including the Corruption Perception Index, the Global Slavery Index, the International Trade Union Index and the Multidimensional Index. Country risks were reassessed in detail under the Supply Chain Due Diligence Act for direct suppliers and extended to indirect suppliers in the 2024|25 financial year. AGRANA also uses the Sedex Member Ethical Trade Audit (SMETA) to obtain information on labour law matters such as time recording, correct pay, child labour and discrimination, with the fruit preparations business in particular using SEDEX to assess suppliers. A certified compliance management system is overseen by the Compliance Office, human rights measures are reported to the Management Board, and stakeholder engagement is ensured locally by compliance managers.

The AGRANA Compliance Management Policy sets out the Group's compliance management system and organisation, built on a regularly revised internal risk analysis using recognised indices for country-specific risks plus Group-specific risks, coordinated with Group risk management. Internal and external stakeholders can use the online AGRANA whistleblowing system to report concerns including violations of labour law (occupational health and safety, discrimination, harassment and bullying), the Code of Conduct and human rights. The Whistleblowing Policy was updated in 2023|24 to reflect the EU Whistleblower Directive (Directive (EU) 2019/1937). Every reported incident is investigated diligently and confidentially using a standardised process, with follow-up on effectiveness. The system is encrypted, allows anonymous reporting, and all cases are handled via an integrated case management system. Misconduct in the value chain triggers focussed countermeasures, which may include stepped-up supplier audits documented as compliance visits. Reporters are protected from retaliation under the work instruction on local case reporting, and anonymity is safeguarded. Reports are processed to internal schedules so no case remains unprocessed longer than necessary.

AGRANA identifies high-risk countries and takes appropriate actions, including joint compliance visits with the Internal Audit department. Local compliance managers are encouraged to carry out more audits to prevent negative impacts such as child labour, while also using training to trigger positive effects. Suppliers are asked to complete self-assessments and join the SEDEX platform to improve transparency. The in-house Supply Chain Guard working group, established in 2023|24, focuses on high-risk areas such as Latin America, promotes stakeholder dialogue, develops audit checklists and enables Group-wide knowledge transfer. As noted under S2-1, one incident of child labour was identified in the reporting year. The supplier was immediately required to stop using child labour and comply with the Code of Conduct, further Code training was provided, and close auditing continues. The effectiveness of these actions was verified in follow-up audits, which found no employment of minors. AGRANA applies a risk-based approach using risk analysis results, value chain geography and affected stakeholders. Funds used are part of the general compliance budget.

AGRANA sets a minimum standard through its Code of Conduct and measures acceptance, distinguishing raw material from technical suppliers. On the raw materials side the acceptance rate is approximately 100%, including about 4,800 sugar beet contract farmers in Austria and around 15,000 raw material suppliers across China, Austria, Poland, Romania, Ukraine and Hungary; all Fruit segment raw material suppliers also accept the Code. AGRANA targets that 100% of fruit preparations suppliers delivering at least 10 tonnes of raw materials per year should be SEDEX members, with about 88% of processed fruit volumes currently from suppliers holding valid SEDEX membership. As a SAI Platform member since July 2014, AGRANA applies the Farm Sustainability Assessment (FSA), whose questionnaire includes 37 questions on working conditions and social aspects. Contract farmers applying FSA must achieve at least Bronze status, with most demonstrating at least Silver. Segment targets include 100% sustainable sourcing for fruit juice concentrates by 2030|31 (42% in 2024|25), 26% FSA-validated for fruit preparations by 2026|27 (26%), and maintaining 100% FSA coverage in Starch and Sugar.

Consumers play an essential role in AGRANA's corporate strategy and quality policy, which emphasise high product quality, product safety and understanding customer needs. These aims are achieved through management systems applying food safety standards recognised by bodies such as the Global Food Safety Initiative (GFSI). The importance of AGRANA's quality policy is conveyed to all employees through training, and the policy applies worldwide in all subsidiaries. Respect for consumers' human rights is enshrined in the AGRANA Code of Conduct and the Group's Declaration of Principles on Human Rights, both based on the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work and the OECD Guidelines, applying to the entire value chain worldwide. Consumers are directly affected especially by Code principles on product quality and safety, fair competition and data protection. Employees must report violations via internal channels, and all stakeholders can use the AGRANA whistleblower system. The Management Board ensures compliance. No cases of non-compliance in the downstream value chain were reported in 2024|25.

AGRANA continuously addresses consumers and invites dialogue through the Wiener Zucker sugar brand website, the AGRANA website, the Wiener Zucker Club (a consumer engagement platform promoting the retail sugar brand), newsletters and social media channels. Through these, AGRANA publishes product information and provides channels for end users to interact with the company. Packaging of goods distributed through retail stores also includes contact details, and the publicly accessible AGRANA whistleblowing system is available to consumers for reporting complaints. There are no dedicated measures for engaging with the particularly vulnerable group of infants and young children and their caregivers, as AGRANA does not market the relevant products directly to them. In the area of product safety, food safety authorities act on behalf of the consumer stakeholder group to protect consumers' health; authorities regularly collect samples of AGRANA products from the market and inspect production sites unannounced. Quality management, and thus product safety, is the responsibility of the AGRANA Group's Chief Technology Officer.

To contact AGRANA and express concerns, consumers can use the contact forms provided, the telephone, or anonymous reporting channels including the AGRANA whistleblowing system. In the event of a product complaint, whether received directly from a consumer or through AGRANA's business customers, it is recorded in the internal complaint management system and systematically processed. Every complaint, regardless of origin, is promptly investigated, and the same applies to reports received through the AGRANA whistleblowing system. To date, there have been no negative health impacts on consumers. In the event of recalls of potentially harmful products, AGRANA's internal processes are immediately triggered in accordance with the relevant guidelines. This prevents further distribution of the products concerned and ensures that batches already delivered are retrieved and remedial action is taken. Further information on the AGRANA whistleblowing system is provided in the Governance information section (G1).

At AGRANA's sites, certified management systems for quality (ISO 9001) and food safety (for example FSSC) are in place and continuously implemented through globally applicable policies. Using a process-oriented approach, these systems serve to ensure the production of food products that are high in quality and, above all, safe. The requirements set out in the management system and the resulting actions are regularly reviewed through internal audits and also externally on an annual basis, with some external audits conducted unannounced. Audit results are used to continuously improve the management system and its courses of action and thus maintain the high level of safety. A consistently low rate of product complaints and recalls confirms the effectiveness of the actions taken to prevent or mitigate the material potential impacts. No severe violations of consumers' human rights were reported in the 2024|25 financial year. As the financial and human resources used for actions to ensure product quality and safety and to safeguard consumer rights cannot always be clearly attributed, they are not presented separately.

AGRANA has set two targets in connection with consumer safety: to maintain the annual number of public product recalls worldwide across all AGRANA sites at zero, and to achieve ongoing implementation and certification of GFSI-recognised food safety or product safety systems at 100% of production sites. These targets are re-assessed in regular management reviews, have been in place for many years, and were set together with internal stakeholders and approved by top management; no external stakeholders were consulted. Public product recalls are defined as recalls of products already purchased by end consumers or already in retail distribution channels, where the public is warned through media coverage and all inventories are recalled from the market. The food safety systems recognised by the Global Food Safety Initiative include FSSC 22000, IFS and BRCGS, with AGRANA preferring FSSC 22000 as the most widely used internationally. Both targets were achieved in the 2024|25 financial year: there was no public product recall and all sites held at least one food or product safety certification.

AGRANA states that compliance with legal and regulatory requirements and internal policies is fundamental to good corporate governance and part of the new AGRANA NEXT LEVEL Group strategy, aiming to establish a robust compliance culture and prevent misconduct. The full Management Board leads by example and is responsible for compliance, with specific responsibility resting with the Group CEO. The Compliance Office reports regularly to the CEO and twice yearly to the Audit Committee, and a compliance management review is held annually. A Compliance Board of department heads meets at least once a year. The compliance management system is built on a regularly revised internal risk analysis using recognised governance-risk indices. Core policies include the AGRANA Code of Conduct, which covers anti-corruption, conflicts of interest, human rights, data protection and more, plus the Austria Anti-Corruption Policy, Conflict-of-Interest Policy, Diversity and Inclusion Policy, Antitrust Compliance Policy, Capital Market Compliance Policy, Data Protection Policy and others. The Code of Conduct references the UDHR, ILO Conventions, the UN Global Compact, the BSCI Code and the SDGs.

AGRANA describes trust-based supplier relationships as essential and seeks to avoid or minimise environmental and social risks through supplier selection criteria, even though it has no direct control over supplier operations. Requirements for agricultural suppliers are set out in the Principles for the Procurement of Agricultural Raw Materials and Intermediate Products, which incorporate the Code of Conduct by reference and form an integral part of supply contracts. The Code of Conduct applies to all business partners, and a violation may ultimately lead to termination of the business relationship. Since 2009 AGRANA has been a member of the SEDEX platform, using SMETA audits focused on working conditions, occupational safety and human rights; at the 2024|25 balance sheet date approximately 64% of AGRANA sites had valid SMETA and comparable social audits, with no material business-critical non-conformities identified. Since 2014 AGRANA has been an active member of the Sustainable Agriculture Initiative Platform, applying the Farm Sustainability Assessment with a target of at least Silver status. In the 2024|25 financial year about 87% of raw material volume was covered by the SAI FSA system. Technical suppliers undergo self-assessments, credit checks and audits.

AGRANA emphasises prevention as an essential element of its compliance management system. AGRANA Beteiligungs-AG has been certified to ISO 37001 (anti-bribery management systems) and ISO 37301 (compliance management systems) since 2022, and both certifications were reconfirmed in the 2024|25 financial year. Employee awareness is raised through training and communications. A whistleblowing system introduced in 2018 provides a publicly accessible, encrypted platform allowing internal and external stakeholders to submit anonymous reports of misconduct. The Compliance Office receives and follows up on each report, applying the dual control principle together with Internal Audit, working independently and confidentially, with steps set out in a work instruction that protects whistleblowers. All cases are recorded and documented in a case management system, and the Compliance Office regularly reports findings to the CEO and Audit Committee. Compliance training combines e-learning and in-person sessions. In 2024|25 the annual AGRANA Compliance Hero Training reached 2,679 white-collar employees at a 99% completion rate, and the sales and procurement training reached 598 people at 100%. Board and compliance-manager trainings all recorded 100% completion.

For transparency, AGRANA discloses its record of corruption or bribery cases in the 2024|25 reporting period. All reported key performance indicators were zero. There were no convictions for corruption or bribery, and the amount of fines for violations of anti-corruption and anti-bribery laws was zero euros. The number of confirmed incidents of corruption or bribery was zero. There were no confirmed cases in which own workers were dismissed for corruption or bribery, and no confirmed cases in which own workers were disciplined for corruption or bribery. No contracts with business partners were terminated due to violations related to corruption or bribery, and no contracts with business partners were not renewed for such reasons. AGRANA notes that information on measures taken to combat corruption and bribery is provided under disclosure requirement G1-3, and that no external validation of the information by third parties was performed.