bioMerieux

Governance roles

Reference: page 119; Board composition page 58; Appendix B maps the GOV-1 gender-diversity and independence datapoints to "section ESRS 2 GOV-1 and introductive chapter" (page 129).

Board committees are the Appointments, Compensation and CSR Committee and the Audit Committee, which also sit jointly (pages 119-120).

A CSR Committee meets quarterly and "includes three members of the Executive Committee (Executive Vice President, Global Quality, Manufacturing and Supply Chain, Executive Vice President, Finance, Purchasing and Information Systems; and Executive Vice President, Human Resources, Communication & CSR) and the heads of the HSE, Employee Engagement, Legal, Compliance and Public Affairs, Clinical Business Operations, R&D and CSR functions". It defines the CSR strategy and roadmap and is responsible for "(i) monitoring sustainability metrics including the climate transition plan... (iii) monitoring the implementation of the Corporate Sustainability Reporting Directive (CSRD), (iv) liaising with the Board of Directors and its committees" (page 119). It recommends to the Climate, Eco-Design and Philanthropy Steering Committees.

Composition (page 58): nine directors from the AGM of May 15, 2025, "including three independent directors and one director representing employees"; "As of December 31, 2025, the percentage of women on the Board of Directors (excluding employee director) was 50%, i.e. four women out of eight members."

Information provided to and sustainability matters addressed by the bodies

Reference: page 120.

In 2025 the Board, acting on its Committees' work, "took the necessary measures to ensure the quality and relevance of the sustainability data disclosed", reviewing "(i) the sustainability information, (ii) the assessment and review of CSR risks, (iii) the reporting methodology, and (iv) the independent external audit of sustainability information... i.e. a 'limited assurance review'" (page 120).

"Administrative, management and supervisory bodies are informed of all impacts, risks and opportunities during the presentation to the Audit Committee and the report made by the Committee Chairman to the Board of Directors" (page 120).

A table maps each 2025 agenda item to an ESRS (page 120): risk mapping and the double materiality assessment (IRO-1); assessment of Board practices (GOV-1); the annual internal control review (GOV-2 and GOV-5); review of the sustainability report and the certifying body's report; the GO RESPONSIBLE pillar and CSRD roadmap progress; the climate transition plan including Scope 3 (E1); performance share plan delivery and the 2026 MySHARE plan (S1); the sponsorship budget (S3); the cybersecurity roadmap and ethics and compliance reviews (G1); new CSR metrics from 2026; and the regenerative roadmap after the Convention des Entreprises pour le Climat.

Gap: no frequency for Board consideration of individual IROs, and no trade-offs described.

Integration of sustainability-related performance in incentive schemes

Reference: pages 120-121; cross-referenced from E1 at page 143; scheme coverage page 183.

"the Company's performance is recognized through a multiplier that applies when calculating the performance-related bonus received by all eligible employees... This bioMérieux performance metric is based on both financial and sustainability performance" (page 120).

"For the year 2025, the financial performance criterion is based on the achievement of CEBIT... The four sustainability performance criteria are linked to the Group's collective targets and to the GO•28 strategic plan: bioMérieux's growth compared with its competitors, customer satisfaction, reduction in the number of recordable incidents and occupational diseases, and reduction in greenhouse gas emissions (Scopes 1 and 2)" (page 120). At December 31, 2025 "approximately 83% of Group employees (including General Management) benefit from this Company multiplier" (page 183).

"Members of the Board of Directors who are bioMérieux employees are eligible for this measure. External members of the Board of Directors... are not eligible for this measure and thus do not receive any incentives" (page 121). The CEO's compensation policy "takes into account CSR issues" and is recommended annually by the Appointments, Compensation and CSR Committee and voted at the AGM (page 121).

Statement on due diligence

Reference: pages 121-122.

"In accordance with Law No. 2017-399 of March 27, 2017... bioMérieux has implemented a vigilance plan", containing measures "for identifying and preventing (i) the risks to human rights and fundamental freedoms, (ii) the risks of serious physical or environmental harm, as well as (iii) the health risks arising from their activities or those of their subsidiaries, subcontractors or suppliers" (page 121).

Scope: "the Company and the subsidiaries under its control, as defined by Article L. 233-16... as well as first-tier suppliers managed by the Purchasing Department" (page 121).

Supplier mapping. A digitalised solution was added to the Supplier Relationship Management system in early 2025 covering financial, geographic, cybersecurity, business continuity and resource-management criteria, letting the Company "identify the risk level associated with each supplier dynamically and prioritize the development of security action plans for suppliers with a critical or high risk level" (page 121). The 2024 DMA found these issues material for supplier activity: "greenhouse gas emissions (scope 3); pollution; water management; waste management; working conditions and human rights" (page 121). A "dynamic digital CSR risks and impacts assessment module" added in 2025 "will be used in the second half of 2026" to target at-risk suppliers and collect value-chain data (page 121).

Risk management and internal controls over sustainability reporting

Reference: page 123; basis of preparation pages 117-119.

"The processes covering the production of information to its disclosure were reviewed by the Internal Control Department together with the various relevant departments to identify any risks that might affect the availability of information, its quality and its reliability. First- and second-level controls specifying responsibilities, frequency and control measures were defined with a view to mitigating the risks identified. These controls are formalized and published in the Company's Internal Control Manual... reviewed at regular intervals" (page 123).

Supporting basis of preparation: the report covers all activities on a consolidated basis, "the same scope used for the financial statements, except as described below" (page 117). Hybiome (389 employees) is included in HR data "except for data on employees with disabilities as this information is not available to date" (page 119). BP-2 records that "some metrics could not be reported or were only partially reported", naming biogenic emissions, part of the resource-inflow data, and recyclability, where "it was not possible to produce metrics for instruments" (page 119).

Strategy, business model and value chain

Reference: pages 117-118 and 123; taxonomy KPIs page 138.

Value chain (page 118): upstream R&D (innovation, research partnerships, eco-design, product life cycle) and sourcing (responsible purchasing, securing supplies); operations covering production, quality (traceability, product safety, regulatory compliance), technology, logistics and transport; downstream distribution "in 160 countries" through specialised sales teams and a distributor network, then usage by clinical laboratories, blood banks, doctors, point-of-care and industrial quality-control laboratories. The boundary is defined as "the upstream value chain: business relationships... (suppliers, external workers)" and "the downstream value chain... (distributors, customers, partners)... for the benefit of patients" (page 117).

Scale: 15,226 employees (page 189); "23 industrial sites in 2025, one more than in 2024" (page 143); total revenue €4,069.8 million (page 138). Note the value chain diagram on page 118 still says "19 bio-industrial sites", which does not agree with the 23 sites stated on pages 143 and 180.

"Since 2003, bioMérieux has renewed its commitment to the United Nations Global Compact every year"; the main focus is SDG 3, with priority also to SDGs 8, 10, 12 and 13 (page 123). Appendix B records the SBM-1 fossil fuel, chemical production and tobacco datapoints as "Not applicable to bioMérieux" (page 129).

Interests and views of stakeholders

Reference: pages 123-124.

"For many years, bioMérieux has maintained a continuous dialogue with its internal and external stakeholders in order to make decisions taking their expectations into account... It therefore contributes directly to the development of its policies, targets and actions, ensuring that its roadmaps are aligned with its stakeholders' priority issues" (page 123). Eleven groups are named: patients and consumers, customers, employees, institutions and governments, healthcare professionals, investors and rating agencies, researchers and academics, media, suppliers, distributors and opinion leaders (page 124).

Stakeholder Committee (page 124). In 2025 it comprised "a patient representative; two customer representatives; two supplier representatives; one nature representative; one innovative biotech representative; one decarbonization expert; an expert in research and responsible investment", plus two non-permanent experts; internal functions represented are Medical Affairs, Public Affairs, HSE, Purchasing, HR and CSR. "The Stakeholder Committee strives to respect parity and diversity criteria." In September 2025 it held its third meeting "for a day of discussions and workshops on the draft regenerative roadmap"; earlier topics were the environmental impact of products and the DMA.

Material impacts, risks and opportunities and their interaction with strategy and business model

Reference: pages 124-126 (consolidated IRO table) and 128 (materiality map); per-topic tables at pages 141-142, 157, 158, 162, 164, 171-172, 191, 192, 197-198 and 208-209.

The consolidated table lists 42 material IROs across all ten topical standards, each row carrying its value chain position and its characteristic. Counts by standard: E1 8, E2 1, E3 3, E4 2, E5 5, S1 7, S2 1, S3 1, S4 7, G1 7.

Distinctive classifications: "Impact of climate change on operations / Increase in costs" is labelled a climate-related physical risk; "GHG emissions - Transport - Scope 3" appears twice, as a negative impact and as an opportunity ("Competitive advantage related to emissions management"); the single E2 IRO, "Pollution in the value chain / Potential water, air and soil pollution", is upstream and downstream only; E3 carries both "Pressure on water resources" and the risk "Water stress. Vulnerability costs"; the sole S3 IRO is positive ("Sharing the value generated to address needs expressed by local communities"); and cybersecurity, accessibility of products and services and contribution to public health are filed by the Company under G1 and S4 rather than as entity-specific topics.

"bioMérieux's strategy and business model... are designed to be responsive and adaptable to issues identified as material for the Company", and "The CSR roadmap is in line with bioMérieux's strategy and business model with the aim of ensuring resilience and sustainability and creating value for its stakeholders while mitigating risks" (page 125).

Description of the processes to identify and assess material impacts, risks and opportunities

Reference: pages 127-128; topic-specific IRO-1 sections at pages 140, 156, 158, 161, 163 and 208.

"Between October 2023 and September 2024, a special taskforce composed of internal stakeholders representing the main functions (Finance, Purchasing, HR, HSE, Internal Control and Risk, Compliance, Ethics, etc.) carried out this double-materiality assessment" in four steps, ending with "review and validation of the results of this assessment by management and the Board of Directors"; "An external consulting firm assisted the Group during this process to ensure the robustness and neutrality of the methodology" (page 127).

2025 update. "bioMérieux ensured the continuity of the results of its double materiality assessment by seeking the opinion of internal experts through a survey aimed at confirming the materiality of the issues identified the previous year... This survey confirmed the results obtained in 2024" (page 127). The statutory auditor treated this as an element receiving particular attention and obtained an understanding of "the analyses performed by bioMérieux to support the decision not to update the double materiality assessment" (page 222).

Disclosure requirements in ESRS covered by the undertaking's sustainability statement

Reference: pages 110-112 (ESRS content index), 129 (IRO-2) and 129-134 (Appendix B datapoints from other EU legislation).

"The disclosure requirements are listed in the detailed summary of this chapter" (page 129). The index at pages 110-112 is a genuine concordance table giving, for each DR, the ESRS, the URD paragraph and the printed page, for example "E1-3 - Actions and resources in relation to climate change policies, § 3.3.2 pages 147 and 155".

Listed: ESRS 2 BP-1, BP-2, GOV-1 to GOV-5, SBM-1 to SBM-3, IRO-1, IRO-2; E1 GOV-3, SBM-3, IRO-1, E1-1 to E1-8; E2 IRO-1, E2-1 to E2-3; E3 IRO-1, E3-1 to E3-4; E4 SBM-3, IRO-1, E4-1 to E4-5; E5 IRO-1, E5-1 to E5-5; S1 SBM-2, SBM-3, S1-1 to S1-6, S1-8 to S1-10, S1-12 to S1-14, S1-16, S1-17; S2, S3 and S4 SBM-2, SBM-3 and DRs 1 to 5 each; G1 GOV-1, IRO-1, G1-1 to G1-6.

Appendix B (pages 129-134) cross-references each EU-legislation datapoint to the URD section and to its SFDR, Pillar 3, Benchmark Regulation and EU Climate Law source. It marks as "not material" E2-4 (E-PRTR Annex II pollutants, paragraph 28), E3-1 sustainable oceans and seas (paragraph 14) and the E4-2 datapoints on sustainable land/agriculture, oceans/seas and deforestation (paragraph 24(b)-(d)); the three ESRS 2 IRO-1 E4 datapoints (paragraph 16(a)(i), (b), (c)) are "under analysis (ESRS E4)".

Transition plan for climate change mitigation

Reference: page 144; transition plan charts pages 145, 149 and 150; taxonomy CapEx page 137.

Targets. The Net Zero pledge under SBTi criteria "was approved by SBTi on September 29, 2025" and "is aligned with the Paris Agreement (COP21) aimed to limit global warming to +1.5 C". "With regard to the Group's Scopes 1 and 2, which represent 4% of the total, these emissions have already been reduced by 28.7% compared to 2019" (page 144).

Locked-in emissions. "The key assets managed by bioMérieux do not have significant locked-in emissions and remain well below the materiality threshold for Scopes 1 and 2 emissions." For Scope 3 they "are mainly located downstream... in categories 11 and 12", where "the average useful life of bioMérieux instruments is approximately ten years"; conclusion: "Scopes 1, 2 and 3 locked-in emissions do not reach material levels" (page 144).

Levers. The Scopes 1 and 2 waterfall to 2030 (page 149) quantifies electrification, waste heat recovery, insulation, on-site renewables, operational optimisation, real estate management, technological improvements, low-carbon car fleets and renewable energy purchases, set against projected business growth. For Scope 3 (page 150) the Company states plainly: "To date, the levers considered and assessed are not sufficient to reach the target by 2034."

Identification of climate-related risks and scenario analysis

Back-filled from ESRS 2 IRO-1 and ESRS 2 SBM-3 in the E1 chapter, where this content is disclosed in the FY2025 report (pages 140-142), with further detail at pages 137 and 156. This disclosure requirement did not exist under the 2023 ESRS the report was prepared against.

Methodology (¶16). Impacts are assessed "based on an inventory of its greenhouse gas emissions... and on IPCC reports"; for physical risk, "in 2025, the Group deepened its assessment by applying its internal risk management methodology... combined with the expertise of a specialized consulting firm. This process has allowed for the mapping of exposure of assets to the 27 climate hazards of the European Taxonomy, according to the RCP 4.5 and RCP 8.5 scenarios by 2030, 2050 and 2090" (page 140).

Scenarios (¶17). A high-emission scenario is used for physical risk (RCP 8.5, alongside RCP 4.5) over three horizons to 2090. No 1.5°C-aligned transition scenario is named and no global average temperature projection is given per scenario, so ¶17(a)(ii) and (a)(iii) are not met. The risk study is described as "carried out using the TCFD method" (page 156). Key assumptions on policy, macroeconomics, energy mix and technology are not disclosed.

Resilience in relation to climate change

Back-filled from ESRS 2 SBM-3 and the climate change adaptation section, where this content is disclosed in the FY2025 report (pages 140, 142 and 156). This disclosure requirement did not exist under the 2023 ESRS the report was prepared against.

Uncertainty (¶19(b)). The assessment is incomplete by the Company's own account: exposure is mapped, vulnerability is not. "This methodological framework will be supplemented from 2026 by a vulnerability assessment of each site. This additional step... aims to translate changes in exposure into potential financial impacts" (page 140). No quantified financial effect is disclosed, and "At present, bioMérieux does not publish consolidated metrics or targets related to this issue" (pages 155, 156).

Policies related to climate change mitigation and adaptation

Reference: pages 142-143.

"bioMérieux implements the same Health, Safety and Environment (HSE) policy for all its employees around the world... drafted in accordance with ISO 14001 and 45001 standards, is signed by bioMérieux's Chief Executive Officer... jointly signed by site management, presented to the Social and Economic Committee (SEC), displayed at all sites, published on the Intranet and available to all" (page 142).

Governance (page 143). An HSE management system covering "the design, manufacture and maintenance of instruments, software and reagents", run on a Plan-Do-Check-Act basis. The HSE Director reports to the EVP Global Quality, Manufacturing & Supply Chain, an Executive Committee member. "Approximately 50% of the sites have an energy manager". A Climate Steering Committee (Climate SteerCo) brings together Manufacturing, Car Fleets, Purchasing and Supply Chain managers under HSE supervision.

Certification. Fourteen named sites hold ISO 14001 and 45001 certification, "representing 65% of industrial sites (the Company had 23 industrial sites in 2025, one more than in 2024, lowering the ratio from 68% to 65%). The internal monitoring metric is 75%... five sites with more than 50 FTEs... are not yet certified" (page 143).

Actions and resources in relation to climate change policies

Reference: mitigation pages 147-150; adaptation page 155; energy management pages 145-146 and 149.

Scopes 1 and 2. "Most of bioMérieux's scopes 1 & 2 emissions are generated by the operation of the Company's production sites and other physical sites (85%)", with 15% from car fleets. Renewable sourcing follows a three-level priority: on-site self-generation, PPAs, then Guarantees of Origin and EACs; "PPAs are not yet available at the Durham site (United States) due to the fact that North Carolina has a regulated electricity market". "Purchases of renewable electricity... represent 46% of the Group's energy purchases (Scope 2) and 52% of its electricity purchases", 40% from PPAs (France 2024, US 2025, a further French PPA from 2026) and 60% from RECs and GOs; "100% of the electricity consumption in France is covered". "Total purchases of renewable energy and power generation from on-site solar panels amounted to 70,980 MWh in 2025. This accounted for 33% of total energy consumption versus 21% in 2023 and 12% between 2019 and 2022" (page 147). Heating oil at La Balme is down 63% since 2019. Fleets convert to low-carbon vehicles by 2030; in France "new executive company cars must be electric as from 2024".

Targets related to climate change mitigation and adaptation

Reference: pages 146-147; target summaries pages 115 and 141; performance pages 145 and 152.

2034. "Scopes 1 and 2: reduce direct greenhouse gas emissions (Scope 1) and those from energy purchases (Scope 2) by 63% in 2034 compared with 2019 (65,138 t CO2e), with an interim target in 2030 of -50%." "Scope 3 (new target set in 2025): reduce absolute greenhouse gas emissions by 35% compared to 2023 (1,127 kt CO2e). This target was validated by SBTi in 2025" (page 146).

2026. Suppliers covering 67% of CO2 emissions "must be committed to reducing their GHG emissions in line with SBT criteria (this target was validated by SBTi in 2021)" (page 147); 59.5% at end-2025, against 28% in 2022, 40% in 2023 and 48.6% in 2024 (pages 145, 212).

Progress. Total Scopes 1 and 2 market-based emissions fell from 65 ktCO2e in 2019 to 46 ktCO2e in 2025, a cumulative -28.7% (page 152); the 2025 strategic plan chart for Scopes 1 and 2 market-based emissions prints 65,138 tCO2e for 2019, 46,402 tCO2e and a projected end point of 32,328 tCO2e (page 145).

Inconsistency worth checking: page 146 states the 2034 Scopes 1 and 2 target as "-63%... compared with 2019", while page 115 and the E1 IRO table on page 141 both state "-62% by 2034 vs. 2023 with a milestone of -35% in 2028". Both the percentage and the base year differ between the two presentations.

Energy consumption and mix

Reference: page 151.

2025 energy consumption and mix (MWh), as printed: coal and coal products "-"; crude oil and petroleum products 44,358; natural gas 71,763; other fossil sources "-"; purchased electricity, heat, steam and cooling from fossil sources 39,033; total fossil 155,155, a 60% share. Nuclear 12,480 (4.8%). Renewable fuel including biomass "-"; purchased renewable electricity, heat, steam and cooling 86,726; self-generated non-fuel renewable 4,682; total renewable 91,408, a 35.3% share. TOTAL ENERGY CONSUMPTION 259,043 MWh.

Method. Country power mixes come from "e-GRID residual mix data published by the U.S. EPA (2025 update applicable to 2023)" for US entities, "AIB residual mix data for entities based in Europe (2025 update applicable to 2024)", and "by default, the IEA average electricity mix data for countries with no residual mix data", also used for Austria and Switzerland. "The Company does not produce non-renewable secondary energy, the bulk of the secondary energy produced in its own operations is renewable and comes from solar panels" (page 151).

Intensity. The total includes fuel consumed by the 32 vehicle fleets. "In 2025, total energy consumption excluding the vehicle fleet was 218,211 MWh (vs. 229,255 MWh in 2024), which translates to a relative intensity of 54 MWh/€m of sales, down 49% compared to 2015 (vs. a reduction of 45% in 2024 compared to 2015)" (page 151).

Gross Scopes 1, 2, 3 and Total GHG emissions

Reference: pages 152-154.

Emissions in thousands of tCO2e (2025 | 2024 | 2023 | 2019 base year), page 152: Scope 1 direct 24 | 22 | 24 | 26. Scope 2 market-based 22 | 32 | 36 | 39; location-based 37 | 40 | 37 | 33. Total Scopes 1 and 2 market-based 46 | 54 | 60 | 65, a change versus the reference year of -28.7% | -13.30% | -5.30% | n/a.

Scope 3 by category: purchased goods and services 626 | 637 | 616 | 443; capital goods 116 | 125 | 132 | 76; fuel and energy-related 12 | 15 | 12 | 10; upstream transport and distribution 145 | 159 | 154 | 152 (143 including the purchase of SMF); waste treatment 5 | 6 | 6 | 6; business travel 20 | 27 | 27 | 21; employee commuting 26 | 26 | 25 | 38; product use 81 | 79 | 79 | 78; end of product life 72 | 78 | 77 | 64. Total Scope 3 1,103 | 1,152 | 1,127 | 891, a change versus the 2023 base year of -2% | +2%. TOTAL SCOPES 1, 2 AND 3 market-based 1,150 | 1,207 | 1,187 | 956; location-based 1,165 | 1,214 | 1,188 | 950.

GHG removals and GHG mitigation projects financed through carbon credits

Reference: page 156. Listed in the ESRS content index at § 3.3.2 page 156 (page 112).

A complete nil return: "The Group does not currently have any GHG removals and GHG mitigation projects financed through carbon credits" (page 156).

This is consistent with the rest of the climate chapter. The SBTi-validated Net Zero commitment is expressed as a 90% absolute reduction in Scopes 1, 2 and 3 against a 2023 base of 1,187 ktCO2e (page 146), and neither the Scopes 1 and 2 waterfall to 2030 nor the Scope 3 waterfall to 2034 contains a removals or carbon-credit component; both are built from named operational levers (pages 149-150). Biogenic emissions of 17,000 metric tons, calculated for the first time in 2025, are reported separately outside the scopes rather than as removals (page 154).

No removals in own operations or the value chain, no carbon credits cancelled in the reporting year, no planned future use of credits and no public net-zero claim relying on credits are disclosed, because none exist.

Internal carbon pricing

Reference: page 156. Listed in the ESRS content index at § 3.3.2 page 156 (page 112).

A complete nil return: "The Group does not use any internal carbon pricing schemes" (page 156).

The statement therefore reports no shadow price, no internal carbon fee, no price per tonne and no carbon price applied in capital allocation. Climate-related capital decisions are instead described through the annually updated long-range capital expenditure planning for site energy reduction projects, where "Each year the Company updates its long-range capital expenditure planning with additional projects to continue reducing the consumption of energy on its industrial sites" (page 149), and through the budget process that requires entities to integrate the transition plan and decarbonisation into financial planning, while noting that climate capital expenditure cannot yet be isolated (page 144).

Policies related to pollution

Reference: page 157; policy scope and governance pages 142-143.

"To address these issues, bioMérieux relies on the overall HSE policy described above in § 3.3.2, section E1-2 and which states, in particular, that the Company is committed to protecting the environment by preventing pollution risks across the entire value chain. The scope and governance of this policy are also described in § 3.3.2 section E1-2" (page 157).

Beyond the HSE policy, a substitution-first approach to chemicals is described: "The Group goes beyond the requirements of European regulations REACH..., Biocides, GHS, CLP, RoHS by committing to a proactive approach across its entire product portfolio and supply chain. It carried out research projects aimed at substituting the chemicals in its products, processes and supply chain. Where substitution is not technically possible, bioMérieux ensures that the risks associated with these chemicals are controlled throughout the life cycle in order to avoid any potential harm to the environment and health" (page 157). Regulatory monitoring of hazardous substances under REACH, Biocides, GHS, CLP and RoHS is an explicit HSE Department responsibility (page 143), and compliance rests on "supplier certificates of compliance and centralized management of material safety data sheets (MSDS) available on the 3E Protect platform" (page 136).

Actions and resources related to pollution

Reference: page 157; IRO-1 context page 156.

The disclosure turns on the materiality conclusion: "The materiality analysis concluded that the impacts, risks and opportunities related to pollution are not material for bioMérieux's own operations, which comply with regulatory requirements. Information on how bioMérieux addresses the impact of activities in the value chain can be found in § 3.2.2 section GOV-4... and in § 3.5.1 section G1-2" (page 157).

Two sub-topics are screened out with figures. Microplastics: "the use of microplastics in in vitro diagnostics systems is marginal. Sector studies and the REACH regulation show that such professional usage results in minor environmental releases, accounting for only 0.00075% of total estimated releases in the EU" (page 156). Antibiotic residues: "bioMérieux conducted an internal study using the AMS (Antibiotic Manufacturing Standard) methodology recommended by the AMR Industry Alliance. The results obtained show a very low level of rejection, well below the materiality level recommended by this method" (page 156).

Targets related to pollution

Reference: page 158.

The whole disclosure reads: "For now, the Company has not set measurable targets for monitoring the impacts of its value chain. However, targets related to the overall management of the impacts generated by its value chain activities are set out in § 3.5.1 G1-2 - Management of Relationships with Key Partners" (page 158).

The E2 IRO table confirms the same position in both columns, showing for the pollution-in-the-value-chain IRO "Presented in G1: Long-term relationships with suppliers and key partners" for 2020-2025 and for targets from 2026 (page 157).

The G1-2 targets that stand in for pollution targets are quantified (pages 211-212): suppliers covering 67% of GHG emissions related to purchases of goods and services, fuel and energy to be committed to science-based targets by 2026 (59.5% at end-2025); from 2026, "75% of purchasing expenses to be covered by CSR-assessed suppliers with a weighted score of 69/100 by 2028"; and 80% of distributor-channel sales made by CSR-trained distributors by 2028 (61% in 2025). CSR criteria have carried a 20% weighting in all purchasing decisions since 2023, and supplier CSR assessment covered 1,107 suppliers representing 71.15% of purchasing expenditure in 2025.

Policies related to water and marine resources

Reference: page 159; policy scope and governance pages 142-143; Appendix B pages 130-131.

Appendix B maps the E3-1 datapoints for "Aquatic and marine resources" (paragraph 9) and "Dedicated policy" (paragraph 13) to "see section ESRS E3 E3-1", and marks "Sustainable oceans and seas" (paragraph 14) as "not material" (pages 130-131).

Supporting context (page 158): "bioMérieux has been responding annually to the CDP Water questionnaire since 2024. In 2025, it maintained the B- score obtained for its 2024 response." Note the ESG ratings table on page 116 records a CDP "Score B for Water security" for 2025, which does not match the B- on page 158. The Company also "maintains an open dialogue with local elected officials and administrative authorities for project and installation management", citing the 2022 DREAL visit to Combourg and 2024 discussions with Lyon and Combourg over solar panels installed so that "the installations would not prevent rainwater from infiltrating the soil" (page 158).

Actions and resources related to water and marine resources

Reference: page 160; water stress analysis page 159.

Resourcing. "This water efficiency plan introduced in 2015 is primarily based on a five-year capital expenditure plan that is updated and enhanced annually by local teams. The output data from the water stress analysis... was integrated as input data to this exercise in 2025 through the 2030 withdrawal reduction targets that were defined for each site" (page 160). "validated actions are assessed in terms of contribution to the achievement of the Group's target, and complemented in the following planning exercise until the target is achieved."

Action types. "developing projects to recover water from certain processes for its reuse; replacing existing equipment with more water-efficient equipment; optimizing water withdrawals to reflect actual consumption requirements; preventing water leaks; dismantling cooling towers and replacing refrigeration units with waste heat recovery systems at new installations; improving production equipment cleaning practices to reduce water use" (page 160). "Soil desealing projects currently underway at certain sites also play a role in restoring water resources."

Targets related to water and marine resources

Reference: page 160; performance page 159.

2025 target, exceeded. "The voluntary target for 2025 is a 45% reduction in water use intensity in own activities compared to 2015 (ratio of water withdrawals to sales). For this purpose, water withdrawals from the Saint-Vulbas logistics platform..., fully re-injected into the same groundwater after use, are not taken into account. 2025 achievements: 581,015 m3 of water was withdrawn, or 143 m3/€m of sales, corresponding to a 53% reduction compared to 2015" (page 160).

New 2030 target, site-level and water-stress weighted. "In 2025, the Company specified the new Group target for water withdrawals by 2030 considering the risk of local water stress. The aim is to reduce withdrawals in own operations by 45% compared to 2023 (water withdrawals to sales ratio - 184 m3/€m in 2023). This new overall target is broken down into site-specific targets, taking into account for the first time whether the sites are located in severe or non-severe water stress areas. Each site now has a set target; this target is more stringent where the site is located in a region of extreme water stress" (page 160).

Value chain. "For now, the Company has not set targets for the impact of its value chain activities on water resources. However, targets related to the overall management of the impacts generated by its value chain activities are set out in § 3.5.1 G1-2" (page 160).

Water consumption

Reference: page 159; historical metrics and method pages 159-160.

2025 figures (page 159): withdrawals 995,841 m3 (2024: 922,864), of which 901,250 m3 re-injected (2024: 832,698), comprising "414,826 m3 is water withdrawn and re-injected into the groundwater for cooling, with no loss" and "486,424 m3 is wastewater released into the networks". Consumption was therefore 94,591 m3 (prior year 90,166 m3; the report's sentence labels the 94,591 m3 figure as 2024, which is inconsistent with the surrounding text and appears to be a typographical error for 2025). Consumption by sites in regions of extreme water stress: 62,585 m3 (2024: 64,110). "Water intensity for 2025 was 23 m3/€m... as in 2024." "The total volume of water stored and changes in storage are not material."

Historical series used for the target: "581,015 m3 was withdrawn in 2025 (compared with 593,475 m3 of water in 2024), representing 143 m3/€m of sales, down 53% compared to 2015" (page 159).

Transition plan on biodiversity and ecosystems

Reference: page 162. Listed in the ESRS content index at § 3.3.5 page 162 (page 111).

The reason is set out in E4's IRO-1 section: "in 2024 bioMérieux launched an impact study that will enable it to know and understand how it impacts biodiversity. The Company's strength lies in knowledge of its activities, its monitoring and its actions in terms of pollution management and site location; however, it is currently unable to identify its impact on biodiversity. Its activities appear to mainly impact the artificialization of land, while the activities in its value chain have pollution, water and waste impacts." "In 2026, the Company will conduct a broader study to identify the material impacts that will be analyzed in greater depth... Nevertheless, the initial results of the materiality assessment are presented below. The materiality of potential impacts has yet to be determined" (page 161). Appendix B correspondingly marks the three ESRS 2 IRO-1 E4 datapoints (paragraph 16(a)(i), (b) and (c)) as "under analysis (ESRS E4)" (page 131).

Policies related to biodiversity and ecosystems

Reference: page 162; policy scope and governance pages 142-143; Appendix B page 131.

"To address these issues, bioMérieux relies on the overall HSE policy described in § 3.3.2, section E1-2 and which states, in particular, that the Company is committed to protecting the environment, including biodiversity, across the entire value chain. The scope and governance of this policy are also described in § 3.3.2 section E1-2. The policies related to activities in the value chain are described in § 3.2.2 section GOV-4... and in § 3.5.1 section G1-2" (page 162). The E4 IRO table records the policy as "The HSE policy provides for preservation of natural resources. The Company is committed to protecting the environment, including biodiversity, throughout the value chain" against both material E4 IROs (page 162).

Appendix B is explicit about what the policy does not cover, marking as "not material" the E4-2 datapoints on "Sustainable land/agriculture practices or policies" (paragraph 24(b)), "Sustainable oceans/seas practices or policies" (paragraph 24(c)) and "Policies to address deforestation" (paragraph 24(d)) (page 131).

Actions and resources related to biodiversity and ecosystems

Reference: pages 162-163; further site detail in section 3.7.2 at page 226, which is outside the assured sections 3.1 to 3.5.

The Grenoble site extension is the one quantified action. Work began in 2025 and includes "requirements that all future buildings have rainwater infiltration systems at the site and that all traffic areas created be permeable; revamping of 2,792 sq.m. of existing traffic areas to make them permeable", plus "development of infiltration swales with proper slopes and revegetation, hedge planting, development of site boundaries so as not to hinder biodiversity, choice of varieties of vegetation to add" (pages 162-163). "These factors are in keeping with the site's proximity to a sensitive wetland area (a river classified as a ZNIEFF)... Consequently, once the project is completed: 68% of the total area of the site (38,331 sq.m.) will be permeable. The remaining 32% will consist of 5,000 sq.m. of roads for truck traffic and 7,200 sq.m of area of ground occupied by buildings; 100% of rainwater run-off from the buildings will be infiltrated at the site" (page 163). Measures follow "the recommendations of ecologists", including "identification and removal of harmful invasive plant species".

Targets related to biodiversity and ecosystems

Reference: page 163; IRO table page 162.

Inconsistency worth checking: the E4 IRO table on page 162 records, against the land-artificialisation impact, "Specific targets for biodiversity preservation at each site" in both the "Targets set for 2020-2025" column and the "Targets from 2026" column. That wording reads as a target, but E4-4 states that no measurable targets have been set, and no site-level biodiversity target values, base years or deadlines are published anywhere in the chapter. A reader should treat the IRO-table entry as a description of site-level practice rather than as a measurable target.

The substitute mechanism is the G1-2 supplier programme, whose quantified targets - suppliers covering 67% of GHG emissions committed to science-based targets by 2026, and 75% of purchasing expenses covered by CSR-assessed suppliers with a weighted score of 69/100 by 2028 - address the value chain IRO indirectly rather than through a biodiversity metric (pages 211-212).

Impact metrics related to biodiversity and ecosystems change

Reference: page 162; site proximity data in the E4 SBM-3 section at page 161.

Further land-use figures sit in E4-3 for the Grenoble extension: once complete, 68% of the 38,331 sq.m site will be permeable, with 5,000 sq.m of truck roads and 7,200 sq.m of building footprint, and 100% of building rainwater run-off infiltrated on site (pages 162-163).

Two points to check. First, the site count does not reconcile: page 161 refers to "twenty-one" industrial sites, while pages 143 and 180 both state that "the Company had 23 industrial sites in 2025, one more than in 2024". Second, no species, ecosystem-extent or ecosystem-condition metrics are given, and the land-use disclosure covers only the single site inside a sensitive area rather than total or sealed land area across the estate. The Company's own explanation is that it "is currently unable to identify its impact on biodiversity" pending the 2026 study (page 161).

Policies related to resource use and circular economy

Reference: pages 165-166; policy scope and governance pages 142-143.

"To address these issues, bioMérieux relies on the overall HSE policy described in § 3.3.2 section E1-2 which states, in particular, that the Company is committed to protecting the environment (i) by improving the environmental performance of its solutions, products and services, for a transition to a more sustainable portfolio, and (ii) by reducing waste production throughout the value chain" (page 165).

The operating mechanism is the Product Environmental Performance (PEP) programme. "eco-partners are employees who have the necessary business skills to implement eco-design within the functions directly concerned: R&D, Purchasing, Packaging, Marketing and Supply Chain. The Product Environmental Performance (PEP) team consists of a network of some 40 employees. These eco-partners have dedicated time allocated to the PEP Program, ranging from 5% to 100% of their time. Their role is to manage the network, jointly develop the roadmap, and identify relevant KPIs so that the eco-design strategy can be implemented in their segments" (page 165).

The regulatory drivers are named: the EU Ecodesign for Sustainable Products Regulation (EU) 2024/1781 and the Packaging and Packaging Waste Regulation (page 164). "In 2020, the Company restructured its services to incorporate eco-design into the new product development process" (page 163).

Actions and resources related to resource use and circular economy

Reference: pages 166-168.

Eco-design. LCAs cover "all the key ranges, currently covering 97% of volume by quantity of products sold (LCA 2024 and 2025 with critical review: GENE-UP®, TEMPO®, BIOBALL®, BACT/ALERT®, FILMARRAY®, VITEK® MS PRIME, culture media; LCAs prior to 2024 without critical review: VIDAS®, VITEK®, D-COUNT® and ARGENE® SOLUTION)" (page 166). "every new product development project is subject to at least three eco-design actions. The environmental assessment of each project is based on some 60 questions" (page 167). Governance: a Steering Committee chaired by the R&D Director, an Executive Committee member, with the heads of Purchasing, Manufacturing, Supply Chain and Marketing, meeting three times a year, plus the 40 eco-partners. Training: the eco-design Fresk (105 trainees in 2025) and a two-day course (72 trainees), with US deployment in 2026.

Worked example, VIDAS® (page 167): extending the shelf life of three tests from 12 to 18 months against a baseline of "860,000 tests scrapped annually"; cutting calibrator volumes "by a factor of 1.8 on average"; "optimizing the molding process for VIDAS® SPRs (Solid Phase Receptacles) halved the amount of plastic used"; packaging changes delivering "36 fewer metric tons of cardboard and 21 fewer metric tons of plastic, respectively, in 2024".

Targets related to resource use and circular economy

Reference: page 168.

2034 product targets, both against a 2023 base year. "It has set a target to reduce the use of virgin (non-recycled) plastic by 25% per test and the energy consumed per instrument by 25% across all its product ranges by 2034 compared to 2023" (page 168), with milestones of -5% and -8% in 2028 (pages 115, 164).

2025 targets and results. Life cycle analysis coverage: "Target: 90% of the product portfolio to be covered by a life cycle analysis by 2025 (by number of tests sold) compared to reference year 2022. 2025 Results: 97.4% (all LCAs scheduled for 2025 were completed) versus 55.73% in 2024" - exceeded. Eco-designed packaging: "Target: 95% of the product portfolio's packaging to be converted by the end of 2025... 2025 Results: 95.2% (versus 89% in 2024)" - met. "These metrics are voluntary" (page 168).

Waste. "Target: 50% reduction in waste generation intensity by 2025 compared with 2015... 2025 Results: 10,957 metric tons (vs. 11,932 metric tons in 2024), which is 2.7 metric tons per million euros and a 50.5% reduction from 2015 (base year). This metric is mandatory" - met (page 168).

Resource inflows

Reference: page 169; first-year limitations recorded in BP-2 at page 119.

The quantified inflow disclosure is a single estimate with an explicit quality warning: "The Group purchases approximately 30,000 metric tons of materials per year. These purchases consist primarily of packaging (50-60%), reagents (40-50%), and machines (1-5%). These are calculated on the basis of estimates with a high degree of uncertainty. The Company plans to fine-tune this calculation to produce more accurate data" (page 169).

Materials named are packaging (wood, paper, cardboard and plastic), reagents, and instrument materials (metal, plastic, circuit boards, per the end-of-life assumptions at page 154), with upstream sectors identified as "the plastics industry, mineral extraction and the electronics industry, as well as the agro-industry (plant or animal raw material)" (page 157). Raw materials of animal origin are used for some products, and the Company "endeavors not to use raw materials or components containing minerals that are known to fuel conflicts" (page 211).

Resource outflows

Reference: page 169 (products and material outflows); limitations recorded in BP-2 at page 119. Waste outflows are covered separately at page 170.

Durability. "In bioMérieux's industry sector, there are currently no averages for a product's lifespan... The shelf life of reagents varies significantly, from three months to more than two years." The Company therefore built its own metric: "the Company calculated the average age of the instruments at the time they leave the installed base. In 2024, the average age of instruments at their exit was 9.4 years. In 2025, it was 9.1 years. ... The analysis reveals a disparity between the ranges, with a standard deviation of 2.4 years. Thus, for the FILMARRAY® 2.0 instrument, the average age is 7.1 years, while for the MINI VIDAS® instrument, the average age is 9.7 years." SPOTFIRE® and TORCH® could not be integrated for 2025 because "These instruments go back and forth for repair, making it difficult to date to determine the final number of instruments actually removed from the installed base" (page 169).

Waste

Reference: page 170; targets page 168.

Breakdown of total waste generated in 2025, 2024 in brackets (page 170): non-recovered (landfill, incineration without energy recovery) 3,238 t, 26% (4,615 t, 23%); recovered 9,165 t, 74% (15,431 t, 77%); of which recycled 5,492 t, 44% (12,157 t, 61%); non-recycled 6,910 t, 56% (7,889 t, 39%). Non-hazardous recovered 7,337 t (13,803 t), of which recycled 4,840 t (11,490 t) and other recovery 2,496 t (2,313 t); non-hazardous not recovered 2,674 t (3,906 t), of which incinerated without energy recovery 259 t (600 t) and landfilled 2,415 t (3,306 t). Total hazardous waste 2,392 t (2,338 t), of which radioactive 0 (0), recycled or re-refined used oils 653 t (667 t), recovered by other processes 1,175 t (961 t), non-recovered by incineration without energy recovery 457 t (496 t) and landfilled 107 t (213 t).

Policies related to own workforce

Reference: page 173; diversity and inclusion pages 173-176; disability pages 175-176; health and safety policy page 179; Appendix B mapping page 132.

Disability (pages 175-176). "for more than 20 years, bioMérieux has promoted the inclusion of individuals with disabilities, starting with first initiative in France with the signing of a first site-level agreement on the subject in 1996 at the La Balme/Saint Vulbas site." A new agreement with the social partners was signed in December 2025 covering 2026 to 2029, providing for "an increase in the budget dedicated to disability, the continuation of an active recruitment drive with quantified targets (40 recruitment assignments over 2026-2029), actions to maintain employment", 10 days of family-related leave where a child's disability, chronic illness or cancer is notified (up from 5), and an end-of-career scheme at 80% part-time paid 90% for RQTH employees with at least 7 years' service (down from 10).

Processes for engaging with own workforce and workers' representatives about impacts

Reference: pages 186-187.

Structures (page 186). "this social dialogue is expressed at all levels of the Company: for example, locally on each site with bodies such as the Social and Economic Committee, in France at Company level with collective bargaining agreements and at European level with a European Works Council." "in France, employees at each site are represented by a Social and Economic Committee (SEC). The five SECs in France meet at least once a month and are informed and consulted on economic, health and safety issues at the site. A central SEC has also been set up, with 16 full members and 16 alternates. It is required to meet at least once every two months, although the legal requirement is once every six months, but meets in practice more than 10 times a year." "Elections were held in October 2023 to renew the members of the five SECs. More than 150 people were elected or appointed for a four-year term. During the election, an additional trade union gained representation" (page 187).

Processes to remediate negative impacts and channels for own workforce to raise concerns

Reference: page 188; grievance process page 187; EthicsLine pages 209-210.

Results and targets (page 188). "in 2025, 87% of all employees (i.e. more than 12,000 team members) participated in the third Global Engagement Survey, surpassing the target of 75% participation set in 2024. This level of participation means that the results obtained reflect reality. The survey generated 72,000 comments and contributions... The overall engagement score (Employee Net Promoter Score) increased (+6 points) compared to 2024, putting bioMérieux in the Top 5% of 'Healthcare - Pharmaceuticals, Biotechnology & Life Science Industry,' exceeding the Company's objective for 2025 of remaining in the Top 25%. The 2026 target remains the same."

Taking action on material impacts on own workforce

Reference: page 188, which is a cross-reference; the substantive actions sit at pages 173-187.

Diversity and inclusion (pages 174-176): events on women's leadership and well-being; the bioBasadi Women's Network launched in Africa in 2019; in the United States "gender equitable benefits such as medical assistance for parents and families (parental leave, breast milk shipping, adoption and medically assisted reproduction)" and "comprehensive reproductive health coverage"; access to on-site health facilities, 24-hour remote medical care, a service provider for working carers "(70% of whom are women)" and a parenting support platform; conferences and training on gender equality in France and a pilot leadership development programme for women in 2023-2024. For disability, "specific Recruitment days called Handibio Days, conferences, exhibitions, workshops for Pink October, challenges, an e-learning training course around four themes", a monthly global working group launched in 2024 and a regional audit across North America, Latin America, Europe, the Middle East, Africa and Asia Pacific. Against discrimination, a dedicated French intranet page created in early 2024.

Targets related to own workforce

Reference: page 189, which is a cross-reference; the targets themselves are in the S1 IRO tables at pages 171-172 with results reported against each topic.

Characteristics of the undertaking's employees

Reference: pages 189-190; absenteeism page 186; scope note page 119.

By gender (page 189): at December 31, 2025, men 7,816 (51.3%) and women 7,410 (48.7%), total 15,226 (2024: 7,577 / 7,177 / 14,754); averages for the year 7,730 / 7,334 / 15,064. Full-time 14,562 (men 7,697, women 6,865); part-time 664, of which women 545 (82.1%) and men 119 (17.9%) (2024: 607).

By country (pages 189-190): United States 6,275 and France 4,490 at December 31, 2025 (2024: 6,066 and 4,407); full-time 6,209 and 4,020; part-time 66 and 470.

By geographic area (page 190): end-of-period headcount 15,226 and 15,078 in full-time equivalent; EMEA 41%, Americas 47%, Asia Pacific 12% (unchanged from 2024 except Americas 46%). The basis "Includes all employees on permanent and fixed-term contracts and apprentices (France) and excludes interns, VIE workers and temporary employees."

By contract type (page 190): permanent 14,284 at December 31, 2025 (men 7,361, women 6,923); fixed-term 942 (men 455, women 487); zero hours 4. For the United States and France respectively, permanent 6,269 and 4,143, fixed-term 6 and 347, zero hours 0 and 0.

By age (page 176): under 30, 2,108 (13.8%); 30 to 50, 9,494 (62.4%); over 50, 3,624 (23.8%).

Collective bargaining coverage and social dialogue

Reference: page 188. Listed in the ESRS content index at § 3.4.1 page 188 (page 111).

The disclosure is presented as a banded matrix rather than as percentages, headed "Percentage of employees covered by collective bargaining agreements and benefiting from social dialogue" (page 188). Within the European Economic Area, France is placed in the 80-100% band for both collective bargaining coverage and social dialogue. Outside the European Economic Area, the United States is placed in the 0-19% band for collective bargaining coverage, and appears in the social dialogue column for the European Area grouping as printed. The basis is stated beneath the table: "Data provided for countries representing more than 50 employees and more than 10% of the Company's total employees" - which, per S1-6, means France and the United States only (page 189).

Diversity metrics

Reference: page 176; Board diversity page 58; Executive Committee and corporate leadership team targets and results pages 174-175.

Related figures elsewhere in the report. Against the 2022 aspiration of "at least 40% women and 35% international profiles for its Executive Committee and corporate leadership team with a global role (N-1 of the Executive Committee)" by 2025, "In 2025, the results were 37.04% women and 34.57% international profiles. bioMérieux is continuing its efforts on this partially achieved metric, which is highly volatile because it concerns a population of around 80 people" (page 174). Under the French Rixain law, "bioMérieux has met the 2029 legal target, reaching a rate of 44% of women in the Executive Committee in 2025 (compared with 42% in 2024), and is continuing its efforts with regard to the corporate leadership team, with 20% women (compared with 27% in 2024)" (page 175). The France gender equality index was 94/100 in March 2025, published on the Company's website in February 2026 (page 175). At Board level, "As of December 31, 2025, the percentage of women on the Board of Directors (excluding employee director) was 50%, i.e. four women out of eight members" (page 58).

Adequate wages

Reference: page 184; methodology work recorded in BP-2 at page 119.

Scope and exclusions (page 184): data on employees as at December 31, 2025, covering "employees of all bioMérieux entities and at all levels, with the exception of BioFire Defense LLC (United States) and Hybiome (China), representing 4.5% of employees"; French employees who participated in early retirement schemes and no longer work for bioMérieux are excluded; "International work experience volunteers (VIE), apprentices and interns as well as mini-jobbers in Germany are excluded from this calculation"; unpaid absence is excluded; and "The data comes from all 46 countries where bioMérieux has at least one legal entity."

First-year metric. BP-2 records that "With regard to social data, the Group has carried out an action plan to harmonize data and definitions. Throughout 2025, a dedicated task force worked to develop a methodology and the related processes to produce metrics on adequate wages (S1-10) and pay gaps (S1-16)" (page 119). The Fair Wage Network is also named among the international standards framing the Company's CSR policies (page 113).

Persons with disabilities

Reference: page 176; policy and actions pages 175-176; scope exclusion page 119.

Supporting policy and actions (pages 175-176). The first site-level disability agreement was signed in 1996 at La Balme/Saint Vulbas; in France the HR Department draws up the policy, implemented at all sites with the Occupational Health Department (occupational physicians, nurses and social workers) and a network of disability correspondents. "In 2024, bioMérieux launched a global working group that meets monthly, allowing regional representatives to exchange best practices. An audit was conducted in each region... to understand local strengths and opportunities." The December 2025 agreement for 2026-2029 raises the disability budget, sets "quantified targets (40 recruitment assignments over 2026-2029)", extends family-related leave to 10 days where a child's disability, chronic illness or cancer is notified, and opens an 80%-time, 90%-paid end-of-career scheme to RQTH employees with 7 years' service. Awareness activity covers "Cancer & work; Neuro-atypical conditions; Hidden disabilities; Mental health", plus Handibio recruitment days and a four-theme e-learning course.

Training and skills development metrics

Reference: pages 178-179; training offer pages 177-178.

Performance and career development reviews (page 178). "The percentage of employees who participated in regular performance and career progression assessments was calculated from the number of employees using a performance form with priorities having been assessed - in other words, the number of employees with a performance form at the beginning of year N (during performance assessments for year N-1) and the number of employees whose priorities in year N-1 were assessed." "Results: the 2025 annual performance reviews concerned: 13,610 employees with a performance form; 13,573 employees with an assessment of their priorities. This represents 99.7% of employees assessed."

Health and safety metrics

Reference: pages 180-181; policy and actions page 179; Appendix B mapping page 132.

Compensation metrics (pay gap and total compensation)

Reference: page 184; first-year methodology recorded in BP-2 at page 119; France gender equality index page 175; Appendix B mapping page 132.

Scope and exclusions, identical for both metrics (page 184): data at December 31, 2025 from the internal employee management software, covering "employees of all bioMérieux entities and at all levels, except for BioFire Defense LLC (United States) and Hybiome (China), or 4.5% of employees"; French employees who participated in early retirement schemes and no longer work for bioMérieux are excluded; "International work experience volunteers (VIE), apprentices and interns are excluded from this calculation, with the exception of apprentices based in France"; "The data comes from all 46 countries where bioMérieux has at least one legal entity."

Context for the ratio. Total personnel costs, comprising wages, payroll taxes and discretionary profit-sharing plans, amounted to €1,592 million at December 31, 2025 against €1,579 million at December 31, 2024 (page 184), and about €38.9 million was recognised for the 2025 discretionary profit-sharing scheme (€35.1 million in 2024) (page 183).

Incidents, complaints and severe human rights impacts

Reference: page 190; EthicsLine operation pages 209-210; Appendix B mapping pages 132-133.

"In 2025, there were 101 alerts reported via the EthicsLine reporting tool during the reporting period. This represents a total number before investigation, i.e. including proven and unproven cases. Of these reports, 25 alerts may involve cases of discrimination or harassment. As these alerts may be anonymous, it is not possible to distinguish between alerts by the Company's own staff and those by external stakeholders" (page 190).

The same 101 figure is given in the G1-1 section: "In 2025, a total of 101 reports were received in this way" (page 210). The channel is open to "all employees and external stakeholders, including former employees, subcontractors, suppliers, distributors and customers", worldwide in six languages online and by phone in more than 30 languages, and "The Company has a zero-tolerance policy concerning threats to employees who, in good faith, have reported something, refused to break the law, or taken part in an investigation" (pages 209-210). The S1 IRO tables set the related 2026 target as "No fines, penalties or compensation for damages resulting from alerts including discrimination alerts" (page 171).

Policies related to value chain workers

Reference: page 191; vigilance plan pages 121-122; Appendix B mapping page 133.

The S2 IRO table lists the full policy set against the material IRO: "Vigilance plan - Business Principles for Third Parties, Responsible Procurement Guidelines, Responsible Procurement Charter between bioMérieux and its Suppliers, Code of Conduct" (page 191). The Responsible Procurement Charter is "based on the ISO 14001 and ISO 26000 standards, the ILO (International Labour Organization) Declaration on Fundamental Principles and Rights at Work and the United Nations Global Compact", and "'Business Principles for Third Parties' is included in contracts made between bioMérieux and its partners" (page 210). The vigilance plan covers "first-tier suppliers managed by the Purchasing Department", and the 2024 double materiality assessment named "working conditions and human rights" among the issues material for supplier activity (page 121).

Appendix B maps four S2-1 datapoints to this section - human rights policy commitments (paragraph 17), policies related to value chain workers (paragraph 18), non-respect of the UN Guiding Principles and OECD Guidelines (paragraph 19) and due diligence policies on the fundamental ILO Conventions 1 to 8 (paragraph 19, cross-referred to ESRS 2 GOV-4) - together with the SBM-3 S2 datapoint on significant risk of child labour or forced labour in the value chain (paragraph 11(b)) (page 133).

Processes for engaging with value chain workers about impacts

Reference: page 191; supplier programme detail pages 210-212.

The 2024 supplier CSR forum is described in more detail at page 211: it featured "an address in a plenary session by world-renowned glaciologist Heidi Sevestre", "was intended for suppliers with the highest carbon emissions and was available to all suppliers, distributors and employees", was followed by working groups and then individual meetings with each supplier to discuss its climate commitment, and "All in all, 293 suppliers participated in the forum". Distributor engagement runs through an 11-criterion maturity grid covering, among other things, "respect for human rights", "provision of CSR training" and "effective complaints management", with distributors covering "around 84% of the sales made through this business channel in 2024" involved in the assessment (page 212).

Processes to remediate negative impacts and channels for value chain workers to raise concerns

Reference: page 192; EthicsLine design pages 209-210; Responsible Procurement Charter page 210.

The operative channel is the Group whistleblowing hotline, which is explicitly open beyond the workforce: EthicsLine is "a reporting tool provided by a third-party and made available to all employees and external stakeholders, including former employees, subcontractors, suppliers, distributors and customers. Reports can be made by phone or online via the Company's website. The reporting system is available worldwide and in six languages. The phone option is available in countries where bioMérieux is located and in more than 30 languages" (page 210). Reports are handled confidentially by the Ethics and Compliance Department, which conducts the due diligence needed to respond to each message, with oversight by the Ethics and Compliance Committee, and "Such governance ensures the protection of whistleblowers" (page 210). The Company applies "a zero-tolerance policy concerning threats to employees who, in good faith, have reported something, refused to break the law, or taken part in an investigation" (page 210). For service providers working on bioMérieux sites, the HSE reporting tool for hazardous situations and improvement suggestions is also available (page 122).

Taking action on material impacts on value chain workers

Reference: page 192, which is a cross-reference; the substantive actions sit in GOV-4 at pages 121-122 and in G1-2 at pages 210-212; Appendix B mapping page 133.

Quantified supplier results (page 211). In 2025, "1,107 suppliers, most of them strategic, were rated and represent 71.15% of purchasing expenditure (compared with 929 suppliers representing more than 67% of purchasing expenditure in 2024); 1,026 suppliers obtained or exceeded the minimum expected score of 45 out of 100 (up from 850 in 2024); bioMérieux suppliers' average score was 64.04 (+2.5 pts compared with 2024), while the average assessment recorded by the rating agency in 2025 was 49.5". A supplementary questionnaire created in 2023 added 174 suppliers and 3.75% of expenditure, bringing the total to 74.91% of purchasing expenses from assessed suppliers. "Since 2023, CSR criteria have had a 20% weighting in all purchasing decisions." Pre-contract and in-relationship audits, prequalification and verification audits, and supplier self-assessment questionnaires including Code of Conduct commitment are part of the vigilance plan's evaluation layer (page 122).

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

Reference: page 192, which is a cross-reference; the targets themselves are at pages 211-212.

The disclosure as printed reads: "The targets related to the overall management of the impacts generated by its value chain activities are set out in § 3.5.1 G1-2 - Management of Relationships with Key Partners" (page 192). The S2 IRO table carries the same entry in both target columns: "Presented in G1: Long-term relationships with suppliers and key partners" (page 191).

The G1-2 targets that stand in for S2 targets (pages 211-212):

• Suppliers representing 67% of greenhouse gas emissions related to purchases of goods and services, fuel and energy "follow a decarbonization pathway guided by quantified science-based targets" by 2026 - validated by SBTi in 2021; at end-2025 59.5% had committed, against 28% in 2022, 40% in 2023 and 48.6% in 2024.
• "Starting in 2026, bioMérieux has set a new target for 75% of purchasing expenses to be covered by CSR-assessed suppliers with a weighted score of 69/100 by 2028"; in 2025, 74.91% of purchasing expenses came from assessed suppliers and the weighted average score by purchasing expense was 67.88.
• "The goal for 2028 is to have 80% of sales via this channel achieved by distributors having undertaken this training"; 61% was achieved in 2025.

Policies related to affected communities

Reference: page 193; Appendix B mapping page 133.

"bioMérieux is committed to various causes through its corporate philanthropy programs, including in particular: global health, especially through Mérieux Foundation actions to fight infectious diseases; fight against inequality; access to culture actions; education of children, from newborns to eight-year-olds, through bioMérieux Endowment Fund for Education actions" (page 193). "To boost its support, employees also commit to long-term skills-based sponsorship (minimum one year)... To address employees' needs and support their career management, skills-based sponsorship can take place on a full- or part-time basis" (page 193).

Governance. "The Sponsorship Steering Committee, which reports to the CSR Committee (see § 3.2.2 section GOV-1), meets at least three times a year. It defines and implements sponsorship-related policies, decides how the Corporate sponsorship budget is allocated and monitors supported projects. The Steering Committee members are as follows: Senior Vice President CSR, Senior Vice President Operations Manufacturing Europe, Director of Corporate Sponsorship, Compliance Officer Europe, Management Controller of the corporate support functions, Sponsorship Coordinator" (page 193). The sponsorship budget is among the subjects addressed by the Board and its committees in 2025, mapped to ESRS S3 (page 120).

Processes for engaging with affected communities about impacts

Reference: page 193; stakeholder governance page 124.

The approach sits inside a wider dialogue framework. Community engagement is named as one of the recurring stakeholder engagement processes: "engagement with communities in the Company's host regions (for example, public authorities, non-profits, academia and educational establishments, described below in § 3.4.3, section S3)" (page 124). The Stakeholder Committee, which meets regularly and held its third meeting in September 2025, includes a patient representative and a nature representative among its experts (page 124), and the Company "maintains an open dialogue with local elected officials and administrative authorities for project and installation management" - evidenced by the 2022 DREAL visit to the Combourg site and the 2024 discussions with the city of Lyon and Combourg city hall over solar panel installations designed not to prevent rainwater infiltration (page 158). Site-level contact also runs through Family Days and "meetings with local residents" (page 182).

Processes to remediate negative impacts and channels for affected communities to raise concerns

Reference: page 193; EthicsLine design pages 209-210.

EthicsLine's design supports that claim: it is a third-party tool open to "all employees and external stakeholders", "available worldwide and in six languages", with a phone option "in countries where bioMérieux is located and in more than 30 languages"; reports may be anonymous; they are "handled confidentially by the Ethics and Compliance Department, which is responsible for conducting the due diligence required to respond to each message and implement the appropriate measures"; the Ethics and Compliance Committee reports on and monitors cases; and the 2022 Institut Mérieux internal audit found that "all the alerts received are carefully examined and that non-retaliation and confidentiality policies are applied at all times" (pages 209-210). In 2025, 101 reports were received in total across all stakeholder groups, and because alerts may be anonymous the Company states that it cannot distinguish own-staff from external reporters (pages 190, 210).

Taking action on material impacts on affected communities

Reference: pages 194-196; Appendix B mapping page 134.

The bioMérieux Endowment Fund for Education (page 196), created in December 2020 "with an endowment of €20 million" for children aged 0 to 8. "In 2025... a fourth call for proposals... Worldwide, 82 proposals were submitted, and 18 projects in 13 countries were selected, for a total amount of €2.56 million. In 2026, the bioMérieux Endowment Fund for Education plans to run 47 projects in 22 countries." Its first international solidarity event ran from November 10 to 23, 2025 to "raise €70,000 for the Endowment Fund", with winning sites in each region awarding €5,000 cheques to partner associations "for a total of €30,000".

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

Reference: page 196; IRO table page 192; result page 194.

The S3 IRO table carries the same two figures against the single material positive impact: "At least 1% of net income, Group share (year n-1) dedicated to sponsorship actions" for 2020-2025, and "At least 1.5% of net income, Group share (year n-1) dedicated to sponsorship actions" from 2026 (page 192). The 2028 priority objectives summary states the commitment as "≥1.5% of net income attributable to the parent company of year n-1 dedicated to philanthropy" (page 115), and the earlier 2021 commitment set was "≥1% of net income attributable to the parent company dedicated to philanthropy (Endowment Fund excluded)" (page 114).

Performance against the target. The 1% floor was met in 2025 at 1.34%, and has been met in each of the four years disclosed: 1.34% (2025), 1.67% (2024), 1.28% (2023), 1.08% (2022) (page 194). Total spend fell in absolute terms from €5,992 thousand in 2024 to €5,781 thousand in 2025, so the drop in the ratio from 1.67% to 1.34% reflects both a lower spend and a higher prior-year profit base. Against the raised 1.5% target from 2026, the 2025 outturn of 1.34% sits below the new floor.

Policies related to consumers and end-users

Reference: pages 197-205; Appendix B mapping page 134.

Contribution to public health. "bioMérieux's mission is to help improve patient care and protect consumer health in the face of infectious diseases by addressing major public health issues such as antimicrobial resistance, sepsis and combating emerging pathogens" (page 198). The policy "is based on bioMérieux's Company Purpose" (page 199). Governance: "an AMR taskforce was expanded in 2024. Its aim is to accelerate bioMérieux's impact in combating antimicrobial resistance... co-managed by the Marketing and Public and Government Affairs functions... It reports to the Executive Committee and meets quarterly" (page 199).

Targets from 2026 (pages 197-198): ">90% of referenced antibiotics addressed by our AST solutions"; "+60% of diagnostic results delivered to combat antimicrobial resistance in low- and middle-income countries compared to 2023"; "+25% of medical education activities and healthcare professionals having received awareness training compared to 2023"; "Customer satisfaction target (CSAT score): at least 85%"; "Quality index of 3/5"; "No legal action"; "No data breaches"; "No fines".

Processes for engaging with consumers and end-users about impacts

Reference: pages 205-206.

Result: "in 2025, nearly 9,500 customers responded to the annual survey. bioMérieux's customer satisfaction score (CSAT) was 88%, a two-point increase over 2024. bioMérieux's 2025 goal of a customer satisfaction rate of at least 85% is therefore achieved. The next satisfaction survey will be launched in fall 2026" (page 206). The score is defined in a footnote as based on the question "Overall, are you satisfied with your relationship with bioMérieux?" on a five-point verbal scale, with the sample being "all active customers in our database" - though the footnote formula as printed describes the dissatisfied responses rather than the satisfied ones, which appears to be an error in the footnote.

Result against target: "the target was to double the number of collaborations with patient associations between 2021 and 2015. This target helps to measure the positive impact of making products and services more accessible; it was achieved with 27 collaborations in 2025, a 3.6-fold increase compared to 2021" against a reference of 7.5 collaborations in 2021 (page 206). The phrase "between 2021 and 2015" is evidently a typographical error for 2025.

Processes to remediate negative impacts and channels for consumers and end-users to raise concerns

Reference: page 206; complaint governance page 204; EthicsLine pages 209-210.

The hotline is a third-party tool open to employees and external stakeholders including customers, available worldwide in six languages online and by phone in more than 30 languages, with anonymous reporting permitted and cases handled confidentially by the Ethics and Compliance Department (pages 209-210). In 2025, 101 reports were received in total across all stakeholder groups, and because alerts may be anonymous the Company states it cannot distinguish internal from external reporters (pages 190, 210).

Gaps. The awareness claim rests on inference - that reports received "indicate that stakeholders are aware" - rather than on any measurement of awareness or trust. No number of consumer or end-user complaints, no resolution rate or turnaround time, and no examples of remediation provided are disclosed. The IRO targets "No legal action" and "No data breaches" (pages 197-198) are reported under quality and data protection rather than here.

Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions

Reference: page 207, a cross-reference ("The actions are set out above in the paragraphs describing, for each material topic, the related impacts, risks and opportunities"); the substantive actions sit at pages 199-206.

Antimicrobial resistance. "In 2025: 92.4% of antibiotics were covered by bioMérieux solutions according to the EUCAST list, with 96.3% covered according to the CLSI Tier I to Tier IV lists (vs. 94.5% in 2024)", and "In 2025, bioMérieux increased the number of results provided by 21%" against a +30% target (page 199). The Global Point Prevalence Survey, of which bioMérieux "is the sole private sponsor", reached "more than 1,600 hospitals and more than 600,000 patients from over 100 countries" (page 201). 16 AMS Centers of Excellence are established; bioMérieux "contributed to more than 2,490 medical education events" and "more than 290,000 healthcare professionals... benefited" (page 202).

Accessibility. Partnership in the Fleming Fund, "a UK investment program endowed with £265 million... in 21 low- and middle-income countries", bioMérieux being "responsible for deploying its solutions in 15 countries" (page 200).

Quality. "ISO 9001 certifications: 54 sites and subsidiaries in 2025 vs. 55 in 2024; ISO 13485 certifications: 21 sites and subsidiaries in 2025 vs. 20 in 2024"; the Quality Index goal is level 3 and "This level was maintained in 2025" (page 204).

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

Reference: page 207, a cross-reference ("The targets are set out above in the paragraphs describing the impacts, risks and opportunities associated with each material topic"); the targets are in the S4 IRO table at pages 197-198.

2025 results against the expiring targets. AST coverage against "At least 80% of listed human antibiotics": 92.4% (EUCAST) and 96.3% (CLSI Tier I-IV) - met (page 199). "+30% of results delivered to combat AMR compared to 2019": +21% - missed (page 199). CSAT "at least 85%": 88%, up two points - met (page 206). "Double the number of collaborations with patient associations": 27 collaborations, a 3.6-fold increase - met (page 206). Quality index 3/5: level 3 "maintained in 2025" (page 204). "No fines": "fines for breach of personal data protection laws amount to €0" (page 219).

Targets from 2026: ">90% of referenced antibiotics addressed by our AST solutions"; "+60% of diagnostic results delivered to combat antimicrobial resistance in low- and middle-income countries compared to 2023"; "+25% of medical education activities and healthcare professionals having received awareness training compared to 2023"; CSAT at least 85%; quality index 3/5; "No legal action"; "No data breaches"; "No fines".

One target is not yet consolidated: "For 2025, the Company has not set a consolidated target for this topic. A new target has been set and will be monitored from 2026" (page 203).

Business conduct policies and corporate culture

Reference: pages 209-210; corporate culture page 217; Appendix B mapping page 134.

Whistleblower protection (pages 209-210). EthicsLine "meets the requirements of the Sapin II Law and the Law of March 27, 2017 (No. 2017-399), known as the Vigilance Law", is mentioned in the Code of Conduct, on the intranet homepage and on the intranet page dedicated to discrimination and violence, and is a third-party tool open to "all employees and external stakeholders, including former employees, subcontractors, suppliers, distributors and customers" - online in six languages, by phone in more than 30. "The whistleblower system was audited in 2022 by the Institut Mérieux Internal Audit Department. The findings of this audit showed that the system is communicated clearly to employees and external third parties. The audit also showed that all the alerts received are carefully examined and that non-retaliation and confidentiality policies are applied at all times. In 2025, a total of 101 reports were received in this way." "The Company has a zero-tolerance policy concerning threats to employees who, in good faith, have reported something, refused to break the law, or taken part in an investigation."

Target: "by 2028, bioMérieux aims to achieve an EcoVadis score of at least 75/100 in ethics" (page 210); its overall EcoVadis score in 2025 was 82/100, Gold (page 116).

Management of relationships with suppliers

Reference: pages 210-212.

Supplier CSR assessment in 2025 (page 211). "1,107 suppliers, most of them strategic, were rated and represent 71.15% of purchasing expenditure (compared with 929 suppliers representing more than 67% of purchasing expenditure in 2024); 1,026 suppliers obtained or exceeded the minimum expected score of 45 out of 100 (up from 850 in 2024); bioMérieux suppliers' average score was 64.04 (+2.5 pts compared with 2024), while the average assessment recorded by the rating agency in 2025 was 49.5 (+2.25 pts from 2024)." "This weighted average by purchasing expenses... increased to 67.88 in 2025." A supplementary questionnaire created in 2023 "made it possible to expand the coverage by 174 suppliers, accounting for 3.75% of additional purchasing expenditure. This accounts for a total of 74.91% of purchasing expenses made from assessed suppliers." "Since 2023, CSR criteria have had a 20% weighting in all purchasing decisions", and each strategic supplier is met in a mandatory annual business review where the CSR assessment accounts for 20% of its overall score (page 191).

Prevention and detection of corruption and bribery

Reference: pages 213-215.

Training table (page 215), participants / functions-at-risk / distributors: anti-corruption training assigned 1,388 / 539 / 625 and completed 1,173 / 482 / 494; conflict of interest training assigned 1,391 / 539 and completed 1,211 / 495. Delivery is 30 minutes of e-learning, required every two years for employees and once a year for distributors; topics covered are listed. Footnotes define participants as new employees, all employees except Manufacturing ("Manufacturing employees are not engaged in functions-at-risk and do not have access to a computer; they do, however, receive training in the Global Code of Conduct"), and functions-at-risk as "Executive Committee, Marketing, Sales, Customer Service, Finance and Purchasing". "In the 2024 fiscal year, nearly 90% of employees completed the training on anti-corruption and conflicts of interest assigned to them... this year, bioMérieux focused on new employees" (page 215).

Targets related to business conduct (part of MDR-T/GDR-T disclosures)

Back-filled from the business conduct chapter, where targets are addressed within the G1 IRO table and the individual G1 sections rather than as a numbered disclosure requirement. G1-3 became a standalone targets DR only in the 2025/2026 ESRS; the statement was prepared under the 2023 ESRS, whose G1 had no targets requirement.

A further quantified ethics target sits in G1-1: "by 2028, bioMérieux aims to achieve an EcoVadis score of at least 75/100 in ethics" (page 210), against an overall EcoVadis score of 82/100 Gold in 2025 (page 116). The supplier target is quantified and tracked: 59.5% of relevant GHG emissions covered at end-2025, against 28% in 2022, 40% in 2023 and 48.6% in 2024, with a new goal of "75% of purchasing expenses to be covered by CSR-assessed suppliers with a weighted score of 69/100 by 2028" (pages 211-212). The distributor target stood at 61% in 2025 against 80% by 2028 (page 212).

Incidents of corruption or bribery

Reference: page 215; reporting volumes page 210; Appendix B mapping page 134.

Detection and reporting (pages 210, 215). "The 'EthicsLine' whistleblowing hotline also provides the opportunity to detect instances of corruption and bribery, among other things" (page 215), and "In 2025, a total of 101 reports were received in this way" (page 210). The hotline covers, among other things, "corruption, conflicts of interest, fraud, trade control violations, money laundering, health and safety concerns, discrimination or harassment, and anti-competitive activities" (page 210), and because reports may be anonymous the Company states that internal and external reporters cannot be distinguished (page 190). Of the 101 reports, 25 "may involve cases of discrimination or harassment" (page 190); the statement does not break out how many related to corruption or bribery, or how many were substantiated. "All personal data processed for investigation purposes are managed in accordance with applicable data protection laws" (page 210).

Training coverage as the supporting effectiveness metric (page 215): "In 2025, the compliance training completion rate was 88.48% for the Global Code of Conduct training assigned to all employees", and in 2024 "nearly 90% of employees completed the training on anti-corruption and conflicts of interest assigned to them". The G1 IRO target is "No convictions, no fines" (page 209).

Political influence and lobbying activities

Reference: pages 215-216.

"Moreover, bioMérieux's Corruption Prevention Manual states that it is bioMérieux's policy not to support directly (contributions) or indirectly (purchase or supply of goods or services) any local, national or international political activities" (page 216). Governance follows the business conduct governance described in G1-1 (page 216), and "In order to strengthen this approach, bioMérieux has provided a training program for mandated persons since 2021... The program made it possible, in particular, to train the heads of bioMérieux subsidiaries and clusters, as well as the medical advisors" (page 216).

Activities (page 216). In France, bioMérieux leads the "'AMR' health strategic sector contract (Contrat Stratégique de Filière) for Health Industries and Technologies", whose working group makes "practical, evidence-based proposals to French health authorities", and co-leads the "'In vitro diagnostics' health strategic sector contract". In the United States, "A high-level meeting to coincide with the declaration of the United Nations General Assembly", where "bioMérieux called for more public-private partnerships, in line with the One Health approach".

Payment practices

Reference: page 212. Listed in the ESRS content index at § 3.5.1 page 212 (page 112).

Results (page 212). "at December 31, 2025, Group companies' actual average payment period was 40.8 days (36.7 days at December 31, 2024) compared with a contractual average payment period of approximately 38.3 days (35.2 days at December 31, 2024). Calculation of the actual payment period includes invoices subject to claims and litigation for which the payment periods may exceed the contractual periods. Standard contractual payment terms vary significantly between countries. Over 80% of the Group's purchases are made in the United States and France, with standard contractual payment terms of 28.4 days and 51.1 days respectively (vs. respectively 25.9 days and 49.4 days at December 31, 2024)."

"At December 31, 2025, about 75% of payments were made on time (69% in the U.S. and 80% in France), up from 70% (64% in the U.S. and 74% in France) at December 31, 2024. These rates were determined by calculating the period between the actual payment date and the standard payment date of each invoice, weighted as a percentage of the Group's total purchases" (page 212).