Corbion NV

The role of the administrative, management and supervisory bodies

Reference: pages 82-83 (Sustainability statements - General information - Sustainability governance); also incorporated by reference to Governance and risk management - Our Board of Management and Executive Committee, Our Supervisory Board, and Report of the Supervisory Board - Composition of the Supervisory Board (outside the sustainability statements; page not independently locatable in the extracted report text).

Corbion operates a two-tier governance system: a Board of Management/Executive Committee and a Supervisory Board. The report's own governance table (p. 82-83) sets out four bodies with defined sustainability roles:

• Sustainability and Safety Committee of the Supervisory Board - oversees the process for managing material impacts, risks and opportunities; meets three times per year.
• Executive Committee - overall responsibility for sustainability, including monitoring and management of material IROs, target-setting, policy approval and evaluation of trade-offs; meets at least three times per year.
• Sustainability SteerCo - oversees strategy on key sustainability IROs, monitors progress versus targets; meets at least quarterly.
• Sustainability Reporting SteerCo (CFO-chaired) - oversees reporting processes and controls; meets at least semiannually.

Information provided to and sustainability matters addressed by the administrative, management and supervisory bodies

Reference: page 83 (Sustainability statements - General information - Sustainability governance); also incorporated by reference to Report of the Supervisory Board - Sustainability and Safety Committee (outside the sustainability statements; page not independently locatable in the extracted report text).

The Sustainability and Safety Committee of the Supervisory Board oversees the process for managing material impacts, risks and opportunities and meets three times a year; the Executive Committee holds overall responsibility for sustainability, including "the monitoring and management of material impacts, risks, and opportunities, as well as the setting of targets, approval of policies, and evaluation of potential trade-offs," meeting at least three times per year.

"For a comprehensive list of Impacts, Risks, and Opportunities (IROs) overseen by administrative, management, and supervisory bodies, refer to our double materiality outcomes table." The current financial effects of Corbion's material risks on financial position, performance and cash flows are stated as not material, and the company reports no material risks or opportunities carrying a significant risk of a material adjustment to asset or liability carrying amounts in the next reporting period.

Integration of sustainability-related performance in incentive schemes

Reference: Remuneration report (incorporated by reference; this disclosure is not repeated within the sustainability statements, and its page could not be independently located in the extracted report text).

Corbion's content index (Appendix 1, p. 137) maps GOV-3 in full to the Remuneration report, a chapter of the Annual Report outside the sustainability statements. The sustainability statements themselves do not restate incentive-scheme detail; the underlying governance table (p. 82) confirms Executive Committee responsibilities include "the setting of targets, approval of policies, and evaluation of potential trade-offs," but does not itself quantify the proportion of remuneration linked to sustainability performance. A reader should consult the Remuneration report chapter directly for datapoint-level detail.

Statement on due diligence

Reference: page 84 (Sustainability statements - General information - Statement on due diligence).

Corbion maps the five core elements of due diligence to sections of the sustainability statement:

"Sustainability due diligence and risk management, in line with our strategy, are embedded in business processes through Corbion's statements, codes, and policies, including Corbion's Code of Business Conduct, Supplier Code, EHS Policy, Human Rights Policy, Sustainable Agriculture Policy, Climate Policy, and Water Policy, as well as Corbion's procedures for assessing risks related to biodiversity."

Risk management and internal controls over sustainability reporting

Reference: incorporated by reference to Governance and risk management - Risk management - Internal control framework for sustainability reporting (outside the sustainability statements; page not independently locatable in the extracted report text). Corbion's own content index (Appendix 1, p. 137) points exclusively to this external chapter for GOV-5.

The sustainability statements state only that "for more information on risk management and our internal controls systems, see Internal control framework for sustainability reporting" (p. 83), without restating the control framework itself within the assured sustainability statements. A reader should consult the Governance and risk management chapter of the Annual Report directly.

Strategy, business model and value chain

Reference: pages 80-82 (Sustainability statements - General information - Strategy - Our value chain); sub-datapoints incorporated by reference to Report of the Board of Management - Our Advance 2025 strategy and beyond (products/markets, outside the sustainability statements) and to Sustainability statements - Social information - Human capital - Other information - Performance - Metrics (headcount by geography).

"At Corbion, we exist to 'preserve what matters.' We are the global leader in sustainable food-ingredient solutions focused on advancing natural preservation and nutrition with science and innovation" through fermentation and application development. All revenue is classified under NACE C manufacturing (C20.1 base chemicals; C10.6 grain mill products, starches and starch products).

Corbion's value chain runs farmers -> production -> customers/consumers -> end of life. It manufactures in six countries (US, Mexico, Brazil, the Netherlands, Spain, Thailand); most raw materials are agricultural (sugar cane, corn, wheat) sourced from Brazil, Thailand and the US, including Thai smallholder farmers. Corbion is "not directly involved with the growing, harvesting, or processing of the crops" and instead engages suppliers via its Sustainable Agriculture Policy. Most products are biobased, so end-of-life emissions from consumption are biogenic; PLA is recycled, composted, incinerated or discarded.

Interests and views of stakeholders

Reference: pages 86-88 (Sustainability statements - General information - Interests and views of our stakeholders).

Corbion identifies stakeholders including employees, customers, and (per the double materiality process) other groups engaged through the DMA. Employee engagement channels include "employee surveys, internal communications, meetings, team-building activities, onboarding programs," focused on talent development, health and well-being, and labor practices including safety. Customer engagement runs through "customer feedback channels, regular surveys, trade shows, meetings, email communication, focus groups, social media engagement."

"Corbion recognizes its responsibility to engage with stakeholders and engages with them to gain insights into their interests and perspectives and to integrate these into our strategy for sustainable growth... Mapping the interests of stakeholders is a fundamental principle of the ESRS."

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

Reference: pages 82 (Resilience of our strategy and business model) and 86-87 (Our double materiality outcomes).

The 2025 DMA identified 15 named material impacts, risks and opportunities across E1, E3, E4, E5, S1, S2 and S4, set out in the "double materiality outcomes" table (p. 86-87). "We have qualitatively assessed our resilience to short, medium, and long-term risks," addressed through sustainable development targets, a responsible sourcing program (climate, biodiversity, water, human rights), the Net Zero innovation program, water-risk site programs, the EHS platform, and the people strategy.

"The current financial effects of our material risks on the financial position, financial performance, and cash flows are not material." No material risks or opportunities are reported as carrying a significant risk of a material adjustment to asset/liability carrying amounts within the next reporting period. Financial effects of opportunities are withheld from disclosure "due to commercial sensitivity."

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

Reference: pages 84-90 (Sustainability statements - General information - Double materiality assessment); Appendix 3 - Additional information on our DMA approach (p. 146).

Corbion's DMA followed a four-step approach: Context and stakeholder identification (value chain analysis; stakeholder mapping); Identify (>100 IROs identified from 22 sources including GRI, ESRS and SASB; >10 expert interviews; 19 topics defined); Assess (>500 stakeholders surveyed; external interviews to validate outcomes); Prioritize (two expert panels for impact and financial materiality; Executive Committee sign-off).

"In 2023, we started our DMA in line with ESRS definitions and requirements. In 2024 and 2025, we conducted a light review of our DMA to integrate organizational input and reflect insights from stakeholders and ongoing assessments, including our due diligence process and the 2025 human rights saliency assessment." The DMA is updated at least every five years, with an annual light review in between.

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

Reference: pages 137-140 (Appendix 1: Content index) and pages 148-151 (Appendix 4: Datapoints from other EU legislation).

Corbion's Appendix 1 content index lists, by disclosure requirement, the report section addressing it, covering ESRS 2 (GOV-1 to IRO-2) and the topical standards E1, E3, E4, E5, S1, S2 and S4. ESRS E2 (Pollution), S3 (Affected communities) and G1 (Business conduct) do not appear in the content index at all, consistent with the double materiality outcomes table, which likewise names only E1, E3, E4, E5, S1, S2 and S4 as material.

Several disclosure requirements are marked "Omnibus quick fixes used" with no report section (E1-9, E3-5, E4-6, and S1-7 specifically per the Basis of preparation: "Corbion has made use of the Omnibus quick fixes for ESRS S1-7 and the anticipated financial effects"). Others show "-" with a plain-language reason instead of a page reference (E3-3: "No water targets in place"; E4-1: "No transition plan in place"). Appendix 4 separately lists specific datapoints required by SFDR/Pillar 3/the Benchmark Regulation/the Climate Law, including two G1 datapoints (G1-1, G1-4) with real section references despite G1 not appearing in the main content index.

Transition plan for climate change mitigation

Reference: pages 98-99 (Sustainability statements - Environmental information - Climate change - Climate Mitigation and Transition Plan).

Corbion's Climate Mitigation and Transition Plan was approved by the Executive Committee and the Supervisory Board and applies to its entire value chain. It sets out scope 1/2 and scope 3 decarbonization levers (energy efficiency, electrification, renewable electricity and heat, process innovation for lactic acid, supplier engagement) and a 2025-2030 investment plan defining over 50 specific projects with CapEx estimates.

"Corbion does not have long-term locked-in GHG emissions, as the energy sources at our sites can be transitioned to renewable alternatives." Emissions occurring up to 2030 are considered locked-in, estimated at 86 kt CO2e in 2030 (market-based); beyond that, locked-in emissions "cannot yet be reliably quantified." Corbion reports it has not identified any risks or opportunities that have influenced its Financial statements in the reporting year, and is not excluded from EU Paris-aligned benchmarks. To neutralize the residual unabated emissions (under 10%), Corbion plans to invest in high-quality carbon removals and permanent storage beyond 2040.

Identification of climate-related risks and scenario analysis

Back-filled from ESRS 2 IRO-1 / the E1 climate DMA section, where this content is disclosed in the FY2025 report (pages 95-97). This disclosure requirement did not exist under the 2023 ESRS the report was prepared against.

Corbion uses TCFD-aligned scenario analysis, distinguishing transition risk from physical risk, applied to both own operations (short = reporting year, medium = to 2030, long = 2030-2050) and the value chain.

Scenarios used, based on IPCC Shared Socioeconomic Pathways (p. 95-96):

• "Taking the green road" - a 1.5C-aligned scenario with wide renewable adoption, carbon pricing and clean-technology R&D.
• "Taking the highway" - a 4-5C high-emission scenario with limited mitigation.

A climate-risk modeling tool assessed hazards (extreme cold/heat, coastal flooding, hurricanes, intense precipitation, river flooding, water availability, wildfire) at manufacturing sites; own-operations physical risk is concluded low. In the value chain, sugarcane yield modeling shows a potential ~10% reduction in Thailand by the mid-2050s, with a flat yield projected in Brazil. Corbion states: "We acknowledge that our method for identifying impacts, risks, and opportunities is prone to many uncertainties and that our methodologies can be further developed."

Resilience in relation to climate change

Back-filled from ESRS 2 SBM-3 and the E1 "Resilience of our strategy to climate change and nature-related risks" subsection, disclosed in the FY2025 report (pages 82, 96-97). This disclosure requirement did not exist under the 2023 ESRS the report was prepared against.

"Using the outcome of the impacts, risks, and opportunities under the different climate scenarios, we have assessed the resilience of our strategy and nature-related risks to climate change in 2025." Proxies of indigenous/local knowledge holders were involved in the DMA and informed this assessment.

Financial resilience: "We have not identified any risks or opportunities that have influenced our Financial statements in the reporting year. In addition, in neither climate scenario did we identify any risks or opportunities that have materially influenced our Financial statements." Corbion expects no significant workforce re-skilling or financing impact under either scenario. Adaptive capacity rests on a global multi-region manufacturing and sourcing footprint, a security-of-supply program, and business continuity planning, which the company says mitigate potential supply disruption even if specific suppliers or regions face climate disruption.

Policies related to climate change mitigation and adaptation

Reference: pages 96-97 (Sustainability statements - Environmental information - Climate change - Policies).

"Our Climate Policy applies to our manufacturing sites in all areas where we operate, as well as to our value chain (scope 3)." Corbion commits to: reducing GHG emissions in line with the Paris Agreement through energy efficiency and renewables; working with suppliers to cut scope 3 emissions; investing in high-quality GHG removals to neutralize residual emissions; and helping customers reduce their own carbon footprint via low-carbon products.

An internal carbon price of EUR 100 per metric ton CO2e is applied to all scope 1 and 2 emissions as a sensitivity check in investment decisions (EU ETS pricing scenarios of EUR 90-150 by 2030 are also used). On adaptation: "Corbion recognizes the importance of adapting to the impacts of climate change and building resilience," addressed via the Supplier Code, Cane Sugar Code and Cane Sugar Policy. The CTO, Chief Integrated Supply Chain Officer and Head of Sustainability hold joint accountability for policy implementation.

Actions and resources in relation to climate change policies

Reference: pages 98-101 (Sustainability statements - Environmental information - Climate change - Actions and progress).

Scope 1/2 decarbonization levers: energy efficiency retrofits, electrification (heat pumps, mechanical vapor recompression), renewable electricity (on-site solar, PPAs, certificates), renewable heat (e-boilers, biogas, hydrogen), and lactic acid process innovation. Scope 3 levers: the same lactic acid process innovation, resource-efficiency/waste-reduction measures, and supplier engagement on emission-reduction opportunities.

2025 actions delivered: renewable electricity implemented at the two remaining sites, completing 100% renewable electricity coverage; an electrically driven evaporator installed in Gorinchem; intermodal freight substitution in the US cutting ~0.6 kt CO2e/year; EV trucks introduced for on-site movement in Totowa (US); site-specific energy-efficiency targets set for the six highest-consuming manufacturing sites, of which four met their target in 2025. "Achieving our 2030 goal remains highly challenging," with several pathways dependent on business-case improvement, investment and supportive policy.

Targets related to climate change mitigation and adaptation

Reference: pages 100-101 (Sustainability statements - Environmental information - Climate change - Targets).

Corbion has adopted the Science Based Targets initiative (SBTi) framework, and following the Emulsifiers divestment has updated its targets accordingly. It commits to reducing absolute scope 1 and 2 emissions (market-based) by 42% and absolute scope 3 emissions by 25%, both by 2030 versus a 2021 base year, and to reaching net-zero GHG emissions across the value chain by 2050. The scope covers all Corbion sites/offices for scope 1-2 and 67% of scope 3 emissions (the SBTi-required high-emission categories: purchased goods and services, capital goods, upstream transport, waste generated in operations, and investments).

"In 2025, SBTi has validated that the science-based greenhouse gas emissions reduction targets submitted by Corbion conform with the SBTi Standards and Guidance." An intermediate 2025 renewable-electricity target of 100% was achieved. Corbion states these targets support eligibility for the EU Paris-aligned benchmarks.

Energy consumption and mix

Reference: page 102 (Sustainability statements - Environmental information - Climate change - Metrics).

Total energy consumption rose to 1,002,880 MWh in 2025, up 5% from 954,735 MWh in 2024. Of this, non-renewable sources were 622,710 MWh (62% of the total, up from 61%) - almost entirely natural gas (319,863 MWh, +13%) and purchased fossil steam (284,561 MWh, +4%), with purchased fossil electricity falling to zero (from 4,017 MWh). Renewable sources totaled 380,170 MWh (38% of the total, down from 39%): renewable electricity purchases of 274,672 MWh, renewable fuel/biomass of 24,671 MWh, and renewable steam of 80,615 MWh.

Energy intensity fell to 717 MWh per EUR million of revenue, down 10% from 789 MWh/mEUR in 2024.

Gross Scopes 1, 2, 3 and Total GHG emissions

Reference: page 103 (Sustainability statements - Environmental information - Climate change - Metrics/Performance).

Gross scope 1 emissions rose to 68,899 tCO2e in 2025 (up 19% from 58,069 tCO2e in 2024; base year 2021: 94,744 tCO2e), driven by the ramp-up of the new circular lactic acid plant in Thailand, whose process chemistry increases scope 1 while cutting scope 3. Scope 2 emissions (location-based) were 113,345 tCO2e, broadly flat versus 112,997 tCO2e in 2024 (base year: 87,917 tCO2e).

Total scope 3 emissions fell to 739,358 tCO2e (down 4% from 768,519 tCO2e in 2024; base year: 880,077 tCO2e), including purchased goods and services of 535,273 tCO2e (-4%) and waste generated in operations of 9,665 tCO2e (down 47% from 18,145 tCO2e).

Total GHG emissions (scope 1+2+3, market-based) were 861,726 tCO2e in 2025, down 2% from 879,008 tCO2e in 2024 (base year 2021: 1,028,294 tCO2e); on a location-based approach, total emissions were 921,602 tCO2e (down 2% from 939,585 tCO2e).

Internal carbon pricing

Reference: page 96 (Sustainability statements - Environmental information - Climate change - Policies - Climate change mitigation and transition risk).

"To support these commitments, we use internal carbon pricing to increase awareness about the potential financial impact of GHG emissions and ensure that this is factored into our decision making. We do this by applying an internal carbon price of EUR 100 per metric ton of CO2e for all scope 1 and 2 emissions and use this as a sensitivity analysis in all investment decisions."

Corbion states this price "was estimated by the UN as a minimum price required to meet the 1.5C to 2C scenario." For EU investments, Corbion also stress-tests using EU ETS pricing scenarios ranging from EUR 90 to EUR 150 in 2030, and takes carbon impact into account through the sustainability assessment at each innovation stage gate.

Policies related to water and marine resources

Reference: page 107 (Sustainability statements - Environmental information - Water - Policies).

"In 2023, Corbion introduced our Global Water Policy, which applies to our manufacturing sites in all areas where Corbion operates and to our supply chain." Commitments include: assessing water/marine dependencies and impacts; minimizing water usage, effluents and pollution; improving efficiency at high-risk locations (lower withdrawal, discharge and greater recycling); working with suppliers on water stress in high-volume, high-risk raw materials; embedding water in the innovation stage-gate process; and reporting performance via the CDP water questionnaire.

The Sustainable Agriculture Policy separately details agricultural-supply-chain water standards. "Corbion has not adopted policies related to sustainable oceans and seas, as it is not a material topic." The CTO, Chief Integrated Supply Chain Officer and Head of Sustainability hold joint accountability.

Actions and resources related to water and marine resources

Reference: pages 107-108 (Sustainability statements - Environmental information - Water - Actions and progress).

Corbion's water action plan (through 2030) includes: site-level business continuity mitigation actions at high-risk locations; a water-management maturity assessment with mitigation actions at every site (targeted 2025); >98% compliance with the water indicators in the Cane Sugar Code; embedding water in innovation/CapEx stage-gate review; and further water-reduction initiatives at remaining high-risk sites. "In 2024, we defined minimum water management requirements for all active manufacturing sites... In 2025, we confirmed that all our active manufacturing sites meet these requirements."

Site actions in 2025: a purification-efficiency upgrade and a 2030 roadmap at Montmelo (Spain); water balance assessments at Orindiuva and Campos (Brazil) informing a 2026 project roadmap; filtered-water process and cleaning-hose optimization at Campos. Combined actions at three high-risk sites cut water consumption 28% year on year, though overall high-water-risk-area consumption rose 9% due to the Rayong lactic acid plant ramp-up. "We have not identified incidents requiring remedial actions."

Targets related to water and marine resources

Reference: page 107 (Sustainability statements - Environmental information - Water - Performance - Targets); Appendix 1 content index (p. 139) records this as "No water targets in place."

"Corbion has not established consolidated, externally disclosed targets for water withdrawal, consumption, or discharge at group level. Water-related impacts, risks, and opportunities are highly location-specific and depend on local hydrological conditions, operational characteristics, and regulatory requirements." Corbion instead manages water through a site-based approach, prioritizing high-risk locations, embedding water in business continuity, CapEx and innovation stage-gate processes, and monitoring through site-level KPIs and minimum water-management practice requirements.

"Corbion will continue to review the appropriateness of defining and disclosing consolidated water targets over time, taking into account the maturity of site-level water management, data quality, evolving regulatory requirements, and stakeholder expectations."

Water consumption

Reference: page 108 (Sustainability statements - Environmental information - Water - Metrics).

Total water consumed rose to 1,120,307 m3 in 2025, up 10% from 1,019,351 m3 in 2024. Water consumed in areas at water risk (including high-water-stress areas) was 1,017,180 m3, up 9% from 932,115 m3. Water recycled and reused fell to 1,113,108 m3 (down 19% from 1,366,169 m3). Total water consumed per net revenue rose to 882 m3/EUR million (up 15% from 765 m3/mEUR).

The four highest-risk sites (Montmelo, Rayong, Orindiuva and Campos, all fermentation sites) represent 80% of total water withdrawal. Corbion restated its 2024 water metrics to include water consumed via purchased steam at Orindiuva (+98,599 m3 total water consumed; +53,119 m3 in water-risk areas; +74 m3/mEUR intensity), "made for comparison purposes."

Transition plan and consideration of biodiversity and ecosystems in strategy and business model

Reference: Appendix 1 content index (p. 139), which records E4-1 with no report section and the annotation "No transition plan in place."

Corbion's content index confirms plainly that no biodiversity transition plan exists. The company's biodiversity chapter instead addresses strategy through its Supplier Code and Sustainable Agriculture Policy (E4-2), a set of 2025/2030 sourcing targets (E4-4), and its participation in the Science Based Targets Network (SBTN) pilot to inform materiality assessment (p. 109): "We used the insights obtained through our participation in the SBTN pilot to identify material impacts for Biodiversity... this comprehensive approach covered systemic risks arising from the complex interactions between land use, water use, and agriculture management practices." No dedicated, board-approved biodiversity transition plan analogous to the E1 climate transition plan is described anywhere in the sustainability statements.

Policies related to biodiversity and ecosystems

Reference: page 110 (Sustainability statements - Environmental information - Biodiversity - Policies).

Two named policies: the Supplier Code ("defines Corbion's expectations for all suppliers and their contractors... on business ethics, human rights, labor conditions, and environmental practices," updated in 2025 to add GHG emissions and deforestation requirements) and the Sustainable Agriculture Policy ("describes our vision and key principles for sustainable agriculture in our upstream value chain, including by protecting biodiversity and eliminating deforestation"), which focuses on cane sugar, palm oil, corn-dextrose, soy bean oil and wheat.

Suppliers must avoid development on land classified as legally protected, high biodiversity value, high carbon stock, grassland, shrubland or tree plantation, with land-use-change tracking studies conducted for Brazil and Thailand. The CTO, Chief Integrated Supply Chain Officer and Head of Procurement hold joint accountability. "None of Corbion's facilities are located in biodiversity sensitive areas."

Actions and resources related to biodiversity and ecosystems

Reference: pages 110-111 (Sustainability statements - Environmental information - Biodiversity - Actions and progress).

Responsibly sourced cane sugar: verified share fell to 92% in 2025 from 99% in 2024, driven by use of alternative short-term suppliers whose sourcing was not prioritized for verification; the 2025 target of 98% was not met. Deforestation-free sourcing: Corbion has verified 99% of key agricultural raw materials as deforestation-free since 2023, monitored via Bonsucro/RSPO certification, satellite imagery and land-use-change tracking covering IUCN protected categories I-VI, peatland, high-carbon-stock land, grassland, shrubland and tree plantations.

"Our action plans to manage negative impacts on biodiversity do not incorporate local and indigenous knowledge and nature-based solutions." Biodiversity actions involve sustainability colleagues and do not require significant CapEx or OpEx. "We have not identified incidents requiring remedial actions."

Targets related to biodiversity and ecosystems

Reference: page 109 (Sustainability statements - Environmental information - Biodiversity - Targets).

Three targets, all with a 2030 horizon and a 2025 interim milestone: verified responsibly-sourced cane sugar (2030 target: 99%; 2025 target: 98%; actual 2025: 92%, actual 2024: 99%); verified deforestation-free key agricultural raw materials (2030 and 2025 target: 99%; actual both years: 99%); and raw materials covered by the generic Supplier Code (2030 and 2025 target: greater than 90%; actual both years: 100%).

"Our targets are not aligned with the Kunming-Montreal Global Biodiversity Framework, relevant aspects of the EU Biodiversity Strategy for 2030, and other biodiversity and ecosystem-related national policies and legislation." "Corbion has not used offsets in setting targets or actions."

Impact metrics related to biodiversity and ecosystems change

Reference: page 109 (Sustainability statements - Environmental information - Biodiversity - Targets), where impact metrics are disclosed alongside the biodiversity targets.

Corbion tracks biodiversity impact through its sourcing-verification metrics: verified responsibly-sourced cane sugar (92% in 2025, down from 99% in 2024) and verified deforestation-free key agricultural raw materials (99% in both years), both tied to land-use-change monitoring studies conducted in Brazil and Thailand. "Ecological thresholds are identified, part of SBTN methodology, but not yet considered in our current targets. It will be used to inform our strategy" - i.e., Corbion has not yet adopted a quantified, location-specific biodiversity-state impact metric (such as a mean species abundance or ecosystem intactness figure) beyond these sourcing-verification percentages.

Actions and resources related to resource use and circular economy

Reference: page 91 (Sustainability statements - Our sustainable solutions - Actions and progress).

Corbion assesses new product development projects against their potential contribution to UN SDGs 2, 3, 12, 13 and 14, integrated into the innovation stage-gate process. Life Cycle Assessments (LCAs), peer-reviewed to ISO 14040/44 and ISO 14067, quantify environmental impacts and are shared with customers to support their own sustainability claims.

2025 initiatives cited: fermentation-based preservation systems extending shelf life and cutting food waste; predictive modeling for natural mold inhibition; the new circular lactic acid plant in Thailand (launched 2024), which recycles processing chemicals; continued scale-up of algae-derived omega-3 (Health & Nutrition); and Biomaterials innovation in resorbable polymers and controlled drug delivery. "In 2025, 79% of our revenues contributed to the SDGs."

Resource outflows

Reference: page 91 (Sustainability statements - Our sustainable solutions - Metrics).

Corbion frames its E5-5 disclosure as revenue-based contribution to circular-economy-relevant SDGs rather than a mass-based outflow/recycling figure: net sales contributing to Circular economy (SDG 12) rose to 55% in 2025, from 51% in 2024 (+7%). This sits within a broader KPI set: net sales contributing to all five tracked SDGs (2, 3, 12, 13, 14) reached 79% (up from 74%); Climate change (SDG 13) reached 20% (up from 18%); Biodiversity (SDG 14) reached 12% (up from 11%); Consumer health (SDG 3) reached 44% (up from 42%).

Two E5-5 sub-datapoints required by other EU legislation - "Non-recycled waste" and "Hazardous waste and radioactive waste" (Appendix 4, p. 149) - carry no report section, indicating operational waste tonnage metrics were not separately disclosed this year.

Policies related to own workforce

Reference: pages 120, 128 (Sustainability statements - Social information - Human capital - Governance and policies; Health and safety - Policies).

Human capital: "Our approach is guided by company-wide policies including the Code of Business Conduct, Inclusion & Diversity Policy, Corbion EHS Policy, Diversity and Inclusion Policy for the Supervisory Board and the Executive Committee, Corbion's internal Speak Up Policy, and Global HR practices," defining commitments on equal opportunity, ethical behavior, fair compensation, human rights and safe working conditions. The Chief Human Resources Officer and Executive Committee hold joint accountability.

Health and safety: the Environmental, Health and Safety Policy commits Corbion to a "zero-incident culture," applicable to all employees, contingent workers and contractors, with the CEO, Chief Integrated Supply Chain Officer and Head of EHS jointly accountable. Contractors are expected to meet the Corbion Supplier Code, itself based on the OECD Guidelines, the ETI Base Code, the UN Guiding Principles and ILO conventions.

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

Reference: pages 120-121, 128-129 (Sustainability statements - Social information - Health and safety - Engagement and processes; Human capital - Stakeholder engagement and employee voice).

Health and safety engagement runs through "Visible Felt Leadership" and the Behavior-Based Safety (BBS) program, with small cross-functional BBS Task Forces open to employees at all levels, and a global EHS Management System aligned with ISO 45001 (9 of 12 active manufacturing sites certified by end-2025, covering 96% of the exposed population).

Human capital engagement channels include "town halls, top leadership site visits, regular dialogue, pulse surveys, and formal representation bodies where applicable." Retention is tracked monthly as an engagement-effectiveness metric. "Corbion does not yet apply a formal methodology to assess the effectiveness of stakeholder engagement... we recognize the ESRS requirement to do so and intend to develop a more structured assessment approach in future reporting periods." The Chief Human Resources Officer is ultimately responsible for own-workforce engagement.

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

Reference: page 121 (Sustainability statements - Social information - Human capital - Other information - Metrics - Incidents and complaints); also incorporated by reference to Governance and risk management - Risk management - Speak Up channels and Anti-Retaliation Policy (outside the sustainability statements; page not independently locatable in the extracted report text).

Employees, contractors and visitors can report incidents, near misses and unsafe situations through Sphera, Corbion's online incident-management system, reviewed under the Corbion Global EHS Incident Management standard. "Maintaining a safe work environment is embedded in our Code of Business Conduct. Therefore, if an employee cannot use other channels, they may raise their concerns (anonymously if desired) via our Speak Up Line, which is hosted by an independent third party." An Anti-Retaliation Policy, aligned with the EU Whistleblower Directive, protects reporters; the 24/7/365 Speak Up Platform routes reports to the Business Conduct Committee (Chief HR Officer, Head of Legal and Compliance, Senior Director Internal Audit).

Taking action on material impacts on own workforce, and effectiveness of those actions

Reference: pages 121, 129-130 (Sustainability statements - Social information - Human capital - Progress and achievements in 2025).

Health and safety: "we successfully reduced recordable injuries by 11% from the prior year," delivered through Behavior-Based Safety Task Forces, Executive Committee safety site visits ("Felt leadership"), strengthened process-safety capability (HAZOP training, critical-equipment tracking, pre-startup safety reviews), and a Global EHS Audit Program.

Human capital: the 2025 launch of the Leadership Academy for first-time leaders and middle managers (multi-month blended-learning cohorts launched in the US, Netherlands and Spain); introduction of 10 explicit "Corbion Behaviors"; individual-contribution metrics embedded in the reward system; and a digital Skills Building Program of micro-learning sessions. "These efforts collectively strengthened Corbion's ability to attract, retain, and develop top talent."

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

Reference: pages 121, 130 (Sustainability statements - Social information - Human capital - Targets; Health and Safety - Performance - Targets).

Total recordable injury rate (own workforce + contractors, per million hours): 2030 target under 1.25; 2025 target under 2.50; actual 2025: 3.17 (actual 2024: 3.58). The 2025 target was not met, though the rate improved year on year. "While we fell short of our own ambitions in terms of our safety performance target, we successfully reduced recordable injuries by 11% from the prior year. In this aspect of our business, no result greater than zero will ever be good enough."

For broader human capital metrics (turnover, tenure, diversity), "while we do not set a specific target, we closely monitor turnover to understand underlying causes and identify opportunities for improvement."

Characteristics of the undertaking's employees

Reference: page 130 (Sustainability statements - Social information - Human capital - Other information - Metrics).

Corbion hired and onboarded 255 employees in 2025, while 244 left; recruitment challenges were concentrated in specific roles, notably young international R&D scientists. Age profile: under 30 = 12% (13% in 2024); 30-50 = 56% (57%); 50 and over = 31% (30%). Total employee turnover rate fell to 10.0% in 2025 from 16.5% in 2024; voluntary turnover fell to 6.5% from 8.6% (244 total leavers in headcount, down from 412; 158 voluntary, down from 215).

Contract mix: "The majority of our employees have permanent contracts. The remaining 62 employees have fixed-term contracts," used "to absorb swings in activity and/or validate the candidate in the role," with an intent to convert to permanent over time.

Diversity metrics

Reference: page 130 (Sustainability statements - Social information - Human capital - Metrics).

Total organization gender split: 30% female / 70% male in 2025 (30% / 70% in 2024), from a reported headcount of roughly 723 female and 1,718 male employees in 2025 (719 female / 1,712 male in 2024). Supervisory Board: 50% female / 50% male (3 of 6 members) in both years. The report also gives Board of Management, Executive Committee and Senior Management splits in a table whose row-to-value alignment could not be confirmed with confidence from the extracted text; those narrower figures are not repeated here to avoid citing an unverified number. "For more information on the diversity of our Supervisory Board, Executive Committee, and senior management, see Our company culture."

Adequate wage

Reference: page 131 (Sustainability statements - Social information - Human capital - Equitable compensation).

"All employees receive an adequate wage." The metric table confirms employees receiving an adequate wage: 100% in both 2025 and 2024. "Ensuring equitable compensation is fundamental to our commitment to fairness and inclusivity. By analyzing our pay practices, we aim to identify and address any disparities that may exist... Furthermore, we have aligned our compensation structures to adequate wage principles."

Health and safety metrics

Reference: page 122 (Sustainability statements - Social information - Health and safety - Metrics).

Fatalities: zero for both own workforce and contractors in 2025 and 2024. Total recordable injuries (own workforce): 16 in 2025, down 11% from 18 in 2024; including contractors, total recordable injuries: 20 in 2025, down 13% from 23. Total recordable injury rate (own workforce, per million hours): 3.31 in 2025, down 7% from 3.58; including contractors: 3.17, down 11% from 3.58. Own workforce covered by the certified ISO 45001 health and safety management system: 96% (flat versus 2024); covered by Corbion's own H&S management system: 100% (flat).

Compensation metrics (pay gap and total compensation)

Reference: page 131 (Sustainability statements - Social information - Human capital - Metrics); Appendix 1 content index (p. 139) marks this "Only DR97b pay ratio material."

Annual total remuneration ratio, based on median employee pay: 26.0x in 2025 (26.2x in 2024). "The pay ratio based on the at target average remuneration of all employees can be found in Remuneration report." Corbion's own index marks the CEO pay ratio datapoint (DR 97b) as the sole S1-16 datapoint assessed material; the Appendix 4 datapoint table separately marks the unadjusted gender pay gap datapoint (97a) as not material for this reporting year.

Incidents, complaints and severe human rights impacts

Reference: page 131 (Sustainability statements - Social information - Human capital - Other information); Appendix 1 content index (p. 139) marks this "Only DR103 a and b material."

"In 2025, no severe human rights issues and incidents connected to Corbion have been reported, this includes upstream and downstream value chain and own workforce." Salient discrimination and human-rights grounds are addressed through the Code of Business Conduct, covering nationality, race, religion, gender, age, sexual orientation, disability, union membership and political affiliation. A nil incident count is itself the disclosed answer for this reporting year; no separate count of discrimination complaints is broken out in the extracted text.

Policies related to value chain workers

Reference: page 124 (Sustainability statements - Social information - Human rights in the supply chain - How we manage our impact - Policies).

Three named policies: the Human Rights Policy ("For information on Corbion's Human Rights Policy, see Human rights"); the Supplier Code, based on the OECD Guidelines, UN Guiding Principles, the ETI Base Code, the Accountability Framework Initiative and ILO conventions, addressing worker safety, human trafficking, forced labor and child labor; and the Cane Sugar Code, covering child/forced labor, discrimination, freedom of association, grievance mechanisms, ILO compliance, safe working conditions, appropriate wages/hours, and documented, legal employment, implemented through audits and certification. The CTO, Chief Integrated Supply Chain Officer and Head of Sustainability hold joint accountability.

Processes for engaging with value chain workers about impacts

Reference: pages 124-125 (Sustainability statements - Social information - Human rights in the supply chain - How we manage our impact - Engagement, grievances, and remediation).

"Corbion's human rights due diligence process involves regular engagement with potentially affected stakeholders, including suppliers, smallholder farmers in our agricultural supply chain, and local communities," through supplier meetings, supplier days, surveys, and NGO engagement as proxies for supply chain workers and smallholder farmers, guided by the Stakeholder Engagement Policy. "Corbion does not yet apply a formal methodology to assess the effectiveness of stakeholder engagement... we recognize the ESRS requirement to do so and intend to develop a more structured assessment approach in future reporting periods." "Currently, Corbion does not have Global Framework Agreements or similar agreements with global union federations."

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

Reference: page 125 (Sustainability statements - Social information - Human rights in the supply chain - How we manage our impact - Engagement, grievances, and remediation).

Suppliers can file grievances via SpeakUp, covering potential violations of the Code of Business Conduct, Supplier Code, Cane Sugar Code or applicable law/certification standards, with protection from retaliation for good-faith reports. As a Bonsucro member, Corbion also gives cane sugar supply chain workers access to Bonsucro's grievance mechanism, "designed to align with the United Nations Guiding Principles on Business and Human Rights (UNGP) effectiveness criteria," supplemented by SMETA self-assessment questionnaires at high-risk supplier sites. "Remediation is based on whether Corbion is potentially causing, contributing to, or linked to the potential or actual negative impact, with external expertise consulted when necessary."

Taking action on material impacts on value chain workers, and effectiveness of those actions

Reference: pages 125-126 (Sustainability statements - Social information - Human rights in the supply chain - Performance - Actions and progress).

All raw material suppliers are risk-assessed using RepRisk, plus SEDEX/SMETA audits of high-risk suppliers; in 2025 Corbion "decided to adopt a new supply chain due diligence tool" after evaluating RepRisk against OECD guidance. Verified responsibly-sourced cane sugar fell to 92% in 2025 from 99% in 2024, missing the 98% 2025 target; a cane sugar audit program drives supplier corrective action plans plus mill-level worker training. A 2025 human rights saliency assessment, run with Shift (the UNGP center of expertise), expanded identified potential impacts to non-agricultural workers (contractors, drivers, contract manufacturing partners) and to heat stress/pesticide exposure in the sugar supply chain.

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

Reference: page 125 (Sustainability statements - Social information - Human rights in the supply chain - Performance - Targets).

Verified responsibly-sourced cane sugar: 2030 target 99%, 2025 target 98%, actual 2025: 92% (actual 2024: 99%). Raw materials covered by the generic Supplier Code: 2030 and 2025 target greater than 90%, actual both years 100%. These targets are shared with the biodiversity chapter's sourcing targets, "as our responsible sourcing program encompasses protection for ecosystems as well as ethical treatment of workers." "Targets are not based on scientific evidence... We have not set targets related to advancing positive impacts."

Policies related to consumers and end-users

Reference: page 134 (Sustainability statements - Social information - Consumer health and product safety - How we manage our impacts - Policies).

"Our Global Quality Policy describes Corbion's commitment to developing, manufacturing, distributing, and marketing safe, sustainable, and effective products and solutions throughout the world." The policy underlies the Global Quality Management System (an ISO 9001 application), applied across all sites and business units, supplemented by certifications including GFSI, BRC, FSSC22000, SQF, GMP+, GMP Pharma (ICH Q7), the Food Safety Modernization Act, Halal, Kosher, non-GMO and Organic. The Head of Global Quality is responsible for implementation, supported by site quality managers.

Processes for engaging with consumers and end-users about impacts

Reference: page 134 (Sustainability statements - Social information - Consumer health and product safety - How we manage our impacts - Engagement and remediation).

"Though Corbion's relationship with consumers is indirect, we use customer feedback to improve our approaches to product development and quality management." As a B2B ingredient supplier, Corbion does not engage end-consumers directly; it instead engages customers, and "stay[s] connected to consumer trends through our business line management and product managers." "We do not engage consumers directly in setting our targets or tracking performance over time, as our primary engagement is with customers."

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

Reference: page 134 (Sustainability statements - Social Information - Consumer health and product safety - How we manage our impacts - Engagement and remediation).

"Occasionally, we receive feedback from our customers regarding complaints or suggestions from consumers, for example about the taste or smell of products. In the event of customer complaints an investigation is started and corrective actions are implemented," with an effectiveness check built into the corrective-action process. The Chief Integrated Supply Chain Officer is operationally responsible for consumer-originated feedback; business-line management and product managers own the customer relationship.

Taking action on material impacts on consumers and end-users, and effectiveness of those actions

Reference: pages 134-135 (Sustainability statements - Social Information - Consumer health and product safety - Performance - Actions and progress).

Actions focus on own operations and suppliers: harmonized site-level application of the Global Quality Management System (ISO 9001); pharmaceutical certification in addition to food certification at Gorinchem (Netherlands) and Montmelo (Spain); customer and self-assessment audits under the Global Quality Platform; fixed recall procedures with a multi-disciplinary response team and yearly mock recalls at each site; and site-specific quality training programs. "We track the effectiveness of our quality and food safety by closely monitoring complaints and recalls. In 2025, we maintained all certifications."

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

Reference: page 135 (Sustainability statements - Social Information - Consumer health and product safety - Performance - Targets).

Sites certified to internationally recognized food safety management system standards: 2030 target 100%, 2025 target 100%, actual 2025: 100% (actual 2024: 100%, no change). "We have certification planning in place and track and monitor progress, to ensure that no certification becomes overdue. No actual food safety incidents occurred in 2025."

Business conduct policies and corporate culture

Reference: Appendix 4 - Datapoints from other EU legislation (p. 150), which cites real section references for two SFDR-mandated G1-1 sub-datapoints even though G1 as a whole does not appear in the main content index (Appendix 1): datapoint 10(b), United Nations Convention against Corruption, referenced to "Governance and risk management - Risk management - Code of Business Conduct and underlying policies"; and datapoint 10(d), Protection of whistleblowers, referenced to "Governance and risk management - Risk management - Speak Up channels and Anti-Retaliation Policy" (both outside the sustainability statements; page not independently locatable in the extracted report text).

The underlying Governance and risk management narrative describes a Code of Business Conduct, mandatory annual training with an attendance policy, a Business Conduct Program with regional Business Conduct Coordinators, and a Speak Up Platform (web, phone, HR, Compliance Officer channels) protected by an Anti-Retaliation Policy aligned with the EU Whistleblower Directive, with anonymity preserved for reporters. A separate Gifts, Entertainment, and Third-Party Payments Policy governs anti-bribery and anti-corruption. Business conduct itself was not identified as a material topic in Corbion's 2025 double materiality assessment; these disclosures rest on the SFDR cross-reference rather than a claimed material G1 chapter.

Incidents of corruption or bribery

Reference: Appendix 4 - Datapoints from other EU legislation (p. 150), which cites real section references for two SFDR-mandated G1-4 sub-datapoints even though G1 as a whole does not appear in the main content index (Appendix 1): datapoint 24(a), Fines for violation of anti-corruption and anti-bribery laws, referenced to "Governance and risk management - Risk management - Enforcement actions"; and datapoint 24(b), Standards of anti-corruption and anti-bribery, referenced to "Governance and risk management - Risk management - Anti-bribery and anti-corruption" (both outside the sustainability statements; page not independently locatable in the extracted report text).

The underlying narrative states plainly: "Corbion has not been the subject of any investigation into business conduct violations (e.g., competition, privacy, bribery)." Anti-bribery standards are set out in the Gifts, Entertainment, and Third-Party Payments Policy, with agent/distributor due-diligence screening requiring Legal and Compliance sign-off before engagement. As with G1-1, business conduct was not identified as a material topic in the 2025 DMA; this disclosure rests on the SFDR cross-reference rather than a claimed material G1 chapter.