Coca-Cola HBC AG

Reference: page 57

Oversight of impacts, risks and opportunities sits with the Social Responsibility Committee and the Audit and Risk Committee of the Board. The Social Responsibility Committee "establishes principles governing social and environmental management and oversees performance management to achieve our sustainability goals." The CEO-led Sustainability Steering Committee, drawing on Supply Chain, Procurement, Corporate Affairs & Sustainability, Finance and Commercial, sets targets and allocates resources. 11 of 13 Board members have relevant sustainability skills and experience (p.57, 59).

Reference: page 58

In 2024 CCHBC replaced its Enterprise Risk Management Programme with a Business Resilience (BR) Framework covering security, business continuity, insurance and crisis management. The Board reviewed the Risk Appetite Statement in 2025 and set risk tolerance levels for every assessed risk; the Audit and Risk Committee receives quarterly updates on Business Resilience effectiveness. The Social Responsibility Committee met four times in 2025, discussing climate, water stewardship, packaging and public policy matters.

Reference: page 58

GHG emission reduction has been part of the long-term incentive plan (LTIP) since 2021 and carries a 15% weighting in Performance Share Plan (PSP) determinations, directly tied to the goal of net zero emissions across the value chain by 2040. The CEO's 2025 individual performance metrics included CO2 reduction, energy-efficient coolers and water stewardship progress. Up to 15% of variable remuneration across C-suite and senior management depends on sustainability-related targets.

Reference: page 59

Due diligence follows the OECD Guidelines for Multinational Enterprises, run by members from Supply Chain, Procurement, Corporate Affairs & Sustainability, Finance, Risk and Commercial, and reported to the Social Responsibility Committee. Table 2 maps the six core elements of due diligence (embedding in governance/strategy, engaging affected stakeholders, identifying adverse impacts, policies, actions, tracking effectiveness) to the specific ESRS 2 and topical-standard paragraphs where each is addressed.

Reference: page 61

Sustainability-related risk is integrated into a five-step Group risk programme (identification, inherent-risk analysis, ownership/mitigation, action planning, monitoring/audit) reviewed by the Group Business Resilience team, Group Risk and Compliance Committee, ELT, Audit and Risk Committee and the Board, and subject to internal audit. Key sustainability-data risks identified include variability from estimated value-chain metrics (e.g. Scope 3 GHG, recycled content) that rely on indirect or supplier-averaged sources.

Reference: pages 62-64

CCHBC's strategy rests on five growth pillars (24/7 portfolio, winning in the marketplace, competitiveness and investment, cultivating people, earning licence to operate). Sustainability targets are set Group-wide then disaggregated per country/business unit annual roadmap; Mission 2025 commitments exclude Egypt (acquired after the baseline was set). The value chain spans upstream agricultural/packaging suppliers, own manufacturing and distribution, and downstream marketplace/consumer/end-of-life activities; CCHBC is an exclusive TCCC bottling partner in 28 markets.

Reference: pages 12-15, 64

The Sustainability Statement incorporates by reference the Strategic Report's 'Stakeholder Engagement' section (pp.12-15), which maps material IROs by growth pillar to engagement methods, outcomes, KPIs and risks for each stakeholder group (employees, customers, suppliers, communities, investors, consumers). Results of annual materiality surveys (500+ stakeholders consulted; 40 surveyed in 2025) are presented to the ELT and Social Responsibility Committee each year.

Reference: pages 64-68

The 2025 DMA identified two material risks with corresponding opportunities (Managing our carbon footprint; Cost and availability of sustainable packaging) and 16 material positive and negative impacts across the value chain. Financial effects are quantified: the carbon-footprint risk's 2025 effect is driven by EUR153.0 million of emission-reduction Capex; the packaging risk by EUR83.0 million of Capex plus an additional EUR55 million from higher recycled-PET costs. Under the Paris Ambition (RCP1.9) scenario, additional annual carbon costs for scope 1 and 2 are projected to reach EUR23.2 million by 2030.

Reference: pages 69-73

CCHBC ran a top-down Group-level DMA using a 20-category risk universe mapped to the growth pillars, the TNFD impact-driver taxonomy for nature impacts, the UNEP Impact Radar for social impacts, and the ENCORE platform for dependencies. Current financial effects rated 'Critical' or 'Major' are material; anticipated risks combine financial-effect magnitude with likelihood on a five-step scale, with 'Critical' or 'High' inherent risk treated as material. Topic-specific LEAP/4-Phase processes are run for pollution (E2) and water (E3).

Reference: page 169

Table 51 ('Datapoints from list of the Disclosure Requirements') lists, with a page reference, each Disclosure Requirement the statement covers, and Table 52 ('Datapoints from other EU legislation') cross-references the mandatory datapoints required by other EU legislation (Pillar 3, Benchmark Regulation, Climate Law) against their materiality at Group level. This index is the basis for the reported/not-material/omitted classification used throughout this file.

Reference: pages 87-89

The NetZeroby40 transition plan, first developed in 2021 and SBTi-approved, covers Scope 1, 2 and 3 across five levers (manufacturing, transportation, packaging, ingredients, drink equipment). In 2025 CCHBC invested EUR236 million of Capex (28.5% of total Capex) on NetZeroby40 projects plus EUR55 million from the higher cost of rPET, rising to 37% of Capex by 2030. By 2030, locked-in Scope 1/2 assets (non-EU CHP plants, fossil-fuelled boilers, ~2,000 diesel trucks) represent an estimated 256,000 tCO2e, about 5.3% of total Scope 1-3 emissions.

Back-filled from ESRS 2 IRO-1 and SBM-3, where this content is disclosed in the FY2025 report (pages 71-72, 89). This disclosure requirement did not exist under the 2023 ESRS the report was prepared against.

CCHBC identified managing its carbon footprint (transition) and extreme-weather disruption plus ingredient-cost volatility (physical) as climate-related risks. Scenario analysis used RCP1.9 (Paris Ambition, SBTi-aligned), RCP4.5 (Stated Policy) and RCP8.5 for physical-risk stress testing of 62 plant locations, identifying 20 higher-risk plants; SwissRe-projected insurance-premium increases of 40% (fire) and 25% (flood/precipitation) were applied. Climate-specific risk identification is also presented under E1-2 (2025 ESRS numbering).

Back-filled from ESRS 2 SBM-3, where this content is disclosed in the FY2025 report (pages 88-89). This disclosure requirement did not exist under the 2023 ESRS the report was prepared against.

Resilience analysis (Table 7) models RCP1.9, RCP4.5 and RCP8.5 scenarios, using NGFS data for industry decarbonisation rates given ~93% Scope 3 exposure, and insurance-industry data for physical-risk projections. The Board concluded, after reviewing the Group's viability, that it "is well positioned to effectively manage its financial, operational and strategic risks," with both material risks folded into the viability statement for the medium and long term.

Reference: page 90

The Climate Change and Environmental Policies, supported by the Principles for Sustainable Agriculture, Biodiversity Statement and Packaging Waste Management Policy, structure the response around the five decarbonisation pillars of the Transition Plan. Table 8 maps the material E1 IROs (negative impact from contribution to climate change; the carbon-footprint risk and its paired opportunity) to these seven corresponding policies.

Reference: pages 90-94

Table 9 lists key climate actions: the Top 20 energy savers programme, rooftop solar PV across ten countries, CO2 yield improvement for carbonation, heat pumps and electrification, alternative/low-carbon fuels (Northern Ireland implemented in 2025; Greece and Nigeria in preparation), the Green Fleet Programme, and modernisation of manufacturing equipment - each scoped by value-chain segment, geography and affected stakeholders.

Reference: pages 95-97

SBTi approved CCHBC's targets in December 2024: near-term (2030, 2019 baseline) reductions of 46.2% absolute Scope 1&2, 27.5% Scope 3 (non-FLAG) and 33.3% FLAG; long-term (2040) reductions of 90% Scope 1&2, 90% Scope 3 and 72% FLAG, feeding the NetZeroby40 target. 2025 Scope 1&2 emissions fell to 438,105 tCO2e (market-based) from 456,882 in 2024. No carbon removal, neutralisation, offsetting or insetting is used to meet internal annual roadmap targets.

Reference: page 97

Table 12: 2025 total energy consumption was 2.56 million MWh with fossil sources at 74% (down from 76% in 2024) and renewable sources at 24% (up from none of the 2024 figure shown separately by line item); energy intensity was 0.238 kWh/EUR revenue. Purchased renewable electricity, heat, steam and cooling accounted for a rising share as the Group continued to add PPAs and on-site solar PV.

Reference: pages 97-98, 103

Table 13: gross Scope 1 emissions were 328,550 tCO2e in 2025 (down from 345,020 in 2024); Scope 2 market-based 109,555 tCO2e; Scope 3 5,273,846 tCO2e (83% from primary data, up from 80%). Total GHG emissions (market-based Scope 2) were 5,711,951 tCO2e versus 5,872,390 in 2024, a GHG intensity of 492.2 gCO2e/EUR. Methodologies use the GHG Protocol Corporate Standard, IFEU emission factors supplied via TCCC, and location- and market-based Scope 2 reporting.

Reference: page 103

"CCHBC is not currently using any carbon removal or neutralisation or off-setting/insetting methodologies to meet our GHG roadmap targets," consistent with SBTi guidance, which does not permit removals at this stage. A small amount of carbon removals purchased in 2023-2025 is accumulated but excluded from the carbon inventory. The Group plans to purchase and cancel carbon credits for neutralisation of residual emissions only at the 2040 net-zero target date; no public GHG-neutrality claims involving carbon credits were made in 2025.

Reference: pages 103-104

Table 17: CCHBC applies a shadow internal carbon price (ICP), covering 100% of Scope 1 (328,550 tCO2e), Scope 2 (109,555 tCO2e) and Scope 3 (5,273,846 tCO2e) emissions, updated yearly using IMF, IEA, IPR, CPLC and NGFS data. Under the Paris Ambition scenario, the Scope 1 shadow price reaches EUR81.8/tCO2e by 2030 and EUR155.1/tCO2e by 2040; the resulting annual operating costs feed the Board's five-year viability assessment and the Note 13 goodwill/intangibles impairment testing.

Reference: pages 104-105

The Principles for Sustainable Agriculture require suppliers to manage soil, agrochemicals and nutrients to avoid polluting air, water and biodiversity. Table 18 maps the three material E2 IROs (negative impacts from Water Pollution and Soil Pollution; positive impact from Water Pollution Removal) to seven corresponding policies including the Environmental Policy, Water Stewardship Policy and Packaging Waste Management Policy.

Reference: pages 105-106

Table 19: the flagship action is PSA (Principles for Sustainable Agriculture) certification of key agricultural ingredients, targeting 100% by 2025; 2025 compliance reached 95% (excluding Multon Partners Juices). In 2025 one significant environmental non-compliance was reported in Croatia (a EUR21k penalty for late emissions-data submission, later resolved without violation) plus 15 minor notices of violation (Egypt, Romania, Multon Partners) totalling EUR6.05k.

Reference: page 106

Table 20: the target of 100% PSA-certified key agricultural ingredients by 2025 (2017 baseline of 33%) reached a 95% compliance rate in 2025 (excluding Multon Partners Juices). "The targets we have established in this context are voluntary"; CCHBC commits to adopt any future mandatory targets introduced in its territories in full.

Reference: pages 107-108

The Water Stewardship Policy targets reduced water use in priority locations and circular water use via wastewater recovery. Using the WWF Water Risk Filter, WRI Aqueduct and TCCC's FAWVA tool, CCHBC identified 19 bottling plants in water-risk regions (Nigeria, Armenia, Bulgaria, Cyprus, Greece, Italy); the risk assessment was reviewed and enhanced further in 2025. Table 21 lists Water Use (negative) and Water Replenishment (positive) as the material E3 IROs.

Reference: page 108

Table 22 lists water-management actions including mandatory Source Vulnerability Assessments and source-water protection programmes at all manufacturing plants, and packaging-collection modelling studies under the Packaging Waste Management Policy, which delivered a 78% primary-packaging collection rate in 2025 (3pp above the 75% 2025 target).

Reference: page 113

Table 23: the target was a 20% reduction in water usage per litre of beverage produced in water-priority areas by 2025 versus a 2017 baseline of 1.97 (target 1.57). 2025 performance reached 1.82, missing the target "mainly due to the shift to more sensitive products requiring more water for cleaning and due to the shifted production in Multon Partners." 100% of production volume was ISO 14001-certified in 2025.

Reference: page 116

Table 24: total water withdrawal was 30,969,712 m3 in 2025 (up from 30,894,756 in 2024); total water consumption rose to 19,289,106 m3 (from 18,239,702); consumption in areas of high water stress was 6,940,625 m3; total water recycled and reused was 1,747,044 m3. No water storage or changes in storage were recorded.

Reference: pages 117-118

CCHBC's biggest biodiversity impact is upstream deforestation risk from pulp and paper. The target is 100% deforestation-free pulp and paper (2020 cut-off) and a net-positive biodiversity impact in critical areas by 2040; 93% of pulp and paper complied with the three-step deforestation-free assessment in 2025. A cross-functional EUDR compliance team, led by the Chief Corporate Affairs and Sustainability Officer, completed commodity mapping and acquired a due-diligence/traceability platform in 2025, targeting full EUDR operationalisation in 2026.

Reference: pages 118-119

The Biodiversity Statement (published 2022) and Environmental Policy set the net-positive-by-2040 biodiversity goal and the 2025 deforestation-free supply chain commitment. CCHBC joined the Science Based Targets Network (SBTN) Corporate Engagement Programme in June 2022 to map and assess material biodiversity impacts of critical commodities and suppliers. Table 26 identifies Land Ecosystem Use Change as the single material E4 IRO (negative impact).

Reference: pages 120-121

Table 27 lists biodiversity actions including the 2023-ongoing biodiversity impact and risk assessment to prioritise material contributors by location, a 2024-2027 biodiversity action near the Tylicz plant in Poland to enhance river biodiversity, a published CSR Europe Alliance Biodiversity Whitepaper, and supplier collaboration (2024-2026) to monitor land-conversion risk.

Reference: page 121

Table 28: the 100% deforestation-free pulp-and-paper target (2020-2025) reached 93% in 2025, not yet achieved due to four uncertified suppliers; the 100% PSA-certified sustainable-sourcing target (2017-2025, 33% baseline) reached 95% overall (100% for EU countries only), missed "primarily due to a limited volume of uncertified ingredients - predominantly sugar." Targets align with the Kunming-Montreal Global Biodiversity Framework's 30x30 goal and the EUDR.

Reference: page 121

"With our operations primarily based in cities, we do not have a direct impact on biodiversity and ecosystem change. The impact is linked to Tier 2 and 3 suppliers in the upstream part of the value chain, specifically concerning agricultural ingredients and primarily pulp and paper materials." No own-operations biodiversity-change metric is therefore quantified; the 93% deforestation-free pulp-and-paper rate (E4-4) is the operative impact metric.

Reference: page 122

Around 38% of value chain emissions come from packaging (including end-of-life); the Packaging Waste Management Policy and Biodiversity Statement commit to sourcing all paper-based primary packaging from sustainable forest sources (all paper bricks are FSC-certified). CCHBC owns, invests in and takes responsibility for collected packaging material as a member of authorised recovery organisations.

Reference: pages 122-123

Since 2022, 100% of primary packaging (PET, glass, aluminium, aseptic cartons) has been recyclable by design, three years ahead of the 2025 target. Actions span six pillars: recyclability, recycled packaging, eliminating unnecessary packaging, reducing virgin plastics, expanding returnable packaging and packaging collection, including the 2025 Carrefour Sustainable Linked Business Plan pilot in Romania and the continuing 'Let's recycle together' initiative with Carrefour Italy.

Reference: page 129-132

The food-loss target (30% reduction in dry-matter food losses by 2025 vs 2019, 40% by 2030) reached a 44% reduction in 2025. On waste, CCHBC targets 100% recycled waste and zero waste to landfill in manufacturing; only 3.7% of manufacturing waste went to landfill in 2025 (versus 10.1% in 2015), meaning 96.3% of manufacturing waste was recycled or used for alternative purposes, above the Zero Waste International Alliance/LRQA 90% diversion threshold.

Reference: pages 132-133

Table 32: total packaging material inflows rose to 2,410,964 tonnes in 2025 (from 2,348,451 in 2024): plastic 434,510t (PET bottles 351,623t), glass 199,374t, metal 88,655t (aluminium cans 81,911t), wood and paper 195,355t (wood pallets 97,671t). 28% of total packaging materials were secondary/recycled content (up from 23% in 2024); the weight of secondary reused/recycled components rose to 256,129 tonnes.

Reference: page 133

Five water brands (Romerquelle, Deep RiverRock, Valser, Dorna, Natura) are sold in 100% rPET bottles; Switzerland's locally produced PET portfolio moved entirely to rPET, followed by Italy, Austria, Romania, Ireland and Northern Ireland. The 2025 overall recyclable-content rate of primary packaging is 100%. CCHBC launched DRS systems in Austria (January 2025) and Poland (October 2025), bringing the Group total to 10 DRS markets; Romania, Hungary and Austria achieved average return rates above 80% in 2025.

Reference: page 133

E5-6 is absent from the IRO-2 content index table but is directly addressed in the narrative: "Our assessment shows that we do not have any product at risk in the short-, medium- or long-term horizon," using the same DMA time horizons applied elsewhere (cross-referenced as E1.IRO-1_05), tagged inline "E5-6_05,06". This is a nil-return answer to the anticipated-financial-effects question, not a refusal to assess it.

Reference: page 132

CCHBC targets 100% recycled waste and zero waste to landfill in manufacturing; 2025 manufacturing waste to landfill fell to 3.7% (versus 10.1% in 2015), meaning 96.3% of manufacturing waste was recycled or used for alternative usage, above the 90% diversion rate the Zero Waste International Alliance and LRQA classify as 'Zero Waste to Landfill.' Food loss and waste at manufacturing sites (44% dry-matter reduction vs 2019 in 2025) are managed as part of the same waste process.

Reference: pages 137-138

Policies covering all own workforce include the Code of Business Conduct, Whistleblowing Policy, Human Rights Policy, Inclusion and Diversity and Anti-Harassment Policy, HIV/AIDS Policy, Fleet Safety Policy and Occupational Health and Safety Policy. CCHBC states zero tolerance for modern slavery and complies with ILO Conventions 138 (minimum age) and 182 (hazardous work for under-18s); due-diligence compliance is driven by external Workplace Accountability audits at least every three years per plant.

Reference: pages 12-15 (Strategic Report, Stakeholder Engagement section); also Corporate Governance section pages 210-222. The IRO-2 content index (p.56-57) incorporates this disclosure by reference. Engagement methods for employees include focused continuous conversations, regular employee surveys shared across all countries/functions, an Employee Assistance Programme, and ongoing dialogue with employee representative bodies such as European Works Councils.

Reference: pages 141-142

The independent 'Speak Up!' whistleblower line, available in 26 languages by phone or internet and managed by a third party, is accessible to 100% of employees with all communications kept confidential and anonymous. Workplace Accountability audits cover human trafficking, labour abuse, wages, working hours and health and safety. The Audit and Risk Committee receives summary reports of escalated incidents at least bi-annually.

Reference: pages 142-148

Actions span People & Culture (secure employment, wages, diversity), Health & Safety (mandatory training, OH&S systems), Ethics & Compliance, Internal Audit and Corporate Audit. In 2025 the Group allocated approximately EUR15 million of Capex and more than EUR8 million of Opex to health-and-safety compliance, training and route-to-market programmes. Health-and-safety incidents undergo structured root-cause investigation (interviews, incident preservation, root-cause analysis, corrective action) with lessons-learned documents shared internally.

Reference: page 148

Table 44: work-related fatalities target is zero (2025 actual: 1, versus 1 in 2024); lost-time accident rate target is a 50% reduction vs 2017 (2025: 23, versus 20 in 2024); the target of 50% of manager positions held by women reached 43.4% in 2025 (43.5% in 2024). Employee engagement reached 88%, 2pp above the Global Top Decile norm.

Reference: pages 135-136

Table 33: total employees were 33,497 FTE in 2025 (up from 33,018 in 2024) - 23,771 male, 9,654 female, 72 not reported. Data is calculated on a full-year FTE basis under IFRS scope, excluding long-term-absent employees; the FTE/headcount difference is 0.25%.

Reference: page 136

Table 37: non-employees in CCHBC's own workforce totalled 6,056 FTEs in 2025 - 18 self-employed contractors and 6,038 people supplied by undertakings primarily engaged in employment activities (NACE N78), up from 5,841 in 2024.

Reference: pages 144-145

Table 39: women held 42% of senior-management FTE positions in 2025 (up from 41% in 2024). Table 40: age distribution was 16.5% under 30, 66.6% aged 30-50 and 16.7% over 50. Women Leadership programmes (68 participants in 2025) have seen 65% of 'Women in Leadership 1' graduates and 52% of 'Women in Leadership 2' graduates already promoted since the programme began in 2022.

Reference: page 143

Employees in all Established, Developing and Emerging markets are covered by social protection against unemployment, sickness, parental leave, injury and retirement via public protection programmes, confirmed 'Yes' across the 32 listed countries including Montenegro, Nigeria, Poland, Russia and Switzerland. Stock-ownership plans do not extend to temporary employees because of vesting-period requirements.

Reference: page 145

CCHBC delivered over 760,000 hours of learning in 2025 (20% personal skills, 4% compliance, 76% functional skills); 63% of learning was self-paced online. The sixth annual virtual LearnFest drew over 2,000 attendees across 6 sessions in 4 days. An internal coaching and mentoring pool continued to grow through technology-enabled solutions.

Reference: page 146

100% of employees and on-site contractors are covered by the OH&S policy and programme (ISO 45001-certified at 100% of manufacturing sites). 2025: 1 work-related fatality (same as 2024); 105 recordable work-related accidents (up from 100); LTIFR 1.54 (up from 1.52); 2,214 days lost to work-related injuries/ill-health (up from 2,009). 2025 figures include beverage and non-beverage businesses; 2024 covered beverage only.

Reference: page 144

Table 41: the gender pay gap based on average pay widened to -31.7% in 2025 (from -38.8% in 2024); the median-based gap widened to -51.4% (from -38.6%), which the company attributes partly to "Egypt data" disproportionately affecting the median. The CEO-to-median annual total remuneration ratio rose to 130.75 (from 111.15), adjusted for purchasing-power differences across countries.

Reference: page 140

Table 38: complaints filed through employee channels rose to 711 in 2025 (from 580); zero complaints were filed to OECD National Contact Points; zero fines/penalties/compensation resulted. Discrimination/harassment incidents: 20 reported, 6 confirmed and 14 unsubstantiated in 2025 (versus 16 reported, 7 confirmed, 9 unsubstantiated in 2024). "No findings of human rights violations related to our employees, and no severe human rights incidents occurred during the reporting period."

Reference: page 152

The Occupational Health and Safety Policy, Principles for Sustainable Agriculture, Supplier Guiding Principles and Human Rights Policy cover all value-chain-worker types CCHBC identifies (outsourced warehouse/logistics workers, agricultural-supply-chain workers). 100% of vendors must acknowledge the Supplier Guiding Principles before engagement.

Reference: pages 12-15 (Strategic Report, Stakeholder Engagement section). The IRO-2 content index (p.56-57) states S2-2 is "Covered in 'Stakeholder engagement' section (p.12 to 15)." The same section explicitly confirms it "addresses the ESRS SBM-2 and S1-2, S2-2, S3-2 and S4-2 requirements," mapping supplier engagement methods, outcomes and KPIs by growth pillar.

Reference: page 152

Suppliers and their workers can report concerns via the confidential 'Speak Up!' line (www.coca-colahellenic.ethicspoint.com) or to CCHBC's Head of Legal Compliance; the company states "we do not tolerate a reprisal by any of our employees against suppliers for reporting a concern in good faith." Awareness and trust are monitored via 'Speak Up!' line response data and audit reports.

Reference: page 152

Health-and-safety actions for contractors mirror the own-workforce programme (cross-referenced to S1-4). Six value-chain-worker fatalities were reported in 2025; CCHBC states it has "no widespread or systemic material negative impacts on value chain workers," treating the reported lost-time incidents as individual cases monitored via contractor lost-time incident frequency rate.

Reference: page 155

Table 46: annual rolling supplier targets (set at both local business-unit and Group level, monitored via specialised reporting software) apply indirectly to value chain workers, alongside the 100% sustainable-sourcing-by-2025 target under Mission 2025 and qualitative rolling targets for contractor Behavioural Based Safety (BBS) training and knowledge sharing.

Reference: pages 78-80

The Water Stewardship Policy is the primary policy addressing affected communities, supported by a Donations Policy and the Human Rights Policy. CCHBC has identified 19 water-priority locations (including Armenia, Bulgaria, Cyprus, Greece, Italy and Nigeria) where community water stress, WASH access and water-quality risk are relevant.

Reference: pages 12-15 (Strategic Report, Stakeholder Engagement section). The IRO-2 content index states S3-2 is "Covered in 'Stakeholder engagement' section (p.12 to 15)," the same section that explicitly addresses the S3-2 requirement for community engagement methods, outcomes and KPIs.

Reference: page 158

The confidential 'Speak Up' line, operated by an independent external provider and monitored internally by the Ethics & Compliance team, is available to communities alongside consumer-care lines listed on all product labels. The Customer Care team logs, categorises and routes feedback, reviewing trends to identify recurring or emerging concerns; all concerns are documented for traceability.

Reference: pages 158-160

Community WASH programmes run in Armenia, Bulgaria, Cyprus, Greece, Italy and Nigeria; water-stewardship projects are designed for a minimum 10-year benefit horizon, measured by cubic metres of water saved and facilities built. In Nogara, Italy, a joint project with Consorzio di Bonifica Veronese (started 2024) will add up to 1.5 million m3 of water annually to the local aquifer.

Reference: page 160

Table 47: CCHBC targets securing water availability for communities in its 19 water-priority locations across seven countries by 2025, and a cumulative #YouthEmpowered target to train one million young people (2017-2025) under the Donations Policy; both targets are intrinsic, not benchmarked to a pre-2017 baseline.

Reference: page 164 (p.81 for policies table)

The Health and Wellness Policy, Quality and Food Safety Policy and Responsible Marketing Policy for Alcoholic Beverages cover all consumers and end-users. The company states that "access to products and services, health and safety, responsible marketing practices and quality information were not identified as material" under the DMA, disclosing them instead as voluntary topics of interest.

Reference: pages 12-15 (Strategic Report, Stakeholder Engagement section). The IRO-2 content index states S4-2 is "Covered in 'Stakeholder engagement' section (p.12 to 15)," which addresses the S4-2 requirement for consumer engagement methods such as CustomerGauge digital feedback and partnerships to reduce food loss and waste.

Reference: page 164

Dedicated consumer hotlines are listed on every product label in every market; social media channels are monitored Monday to Friday. The 2025 consumer complaint rate rose slightly to 0.17 per million containers sold (from 0.16 in 2024); each complaint undergoes root-cause analysis with a replacement product typically offered where warranted.

Reference: page 164

Front-of-pack nutrition labelling uses a colour-coded sugar/salt scheme plus calories; CCHBC does not market directly to children under 13 (30% audience threshold) and offers only low/no-calorie beverages in unbranded vending machines in EU/Switzerland secondary schools, per UNESDA commitments. "If any tensions arise between preventing negative impacts and other business pressures, we prioritise consumer safety and product integrity."

Reference: page 168

Table 50: under the Health & Wellness Policy, CCHBC targets a 25% reduction in calories across its sparkling soft drinks portfolio, with annual rolling targets set at both Group and local business-unit level and monitored via specialised reporting software.