Dürr AG

The role of the administrative, management and supervisory bodies

Reference: pages 92, 94, 95.

The Board of Management consists of two men: CEO Dr. Jochen Weyrauch and CFO Dietmar Heinrich. Dr. Weyrauch held overall responsibility for sustainability until the end of 2025; as of January 1, 2026 this passed to Mr. Heinrich, who was already responsible for reporting and governance on sustainability in 2025 (page 94).

Corporate Sustainability coordinates Group-wide sustainability activities, provides the Human Rights Officer, and is responsible for environment and climate worldwide; in 2025 it prepared the double materiality analysis, analyzed climate risks, revised the climate strategy, and managed implementation (page 94). The head of Corporate Sustainability reports to the Board of Management at least monthly (page 94).

The Supervisory Board has twelve non-executive members, six shareholder and six employee representatives (German Co-determination Act); four women (33%), meeting the 30% legal quota. It has not established a separate Sustainability Committee, treating sustainability as cross-cutting. Dr. Anja Schuler has been sustainability expert since January 1, 2023 and reported to the Supervisory Board four times in 2025 (pages 94-95). The Audit Committee of the Supervisory Board is responsible for auditing the consolidated sustainability statement (page 95).

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

Reference: pages 94-96.

The Board of Management receives a monthly report with selected sustainability metrics from Group Controlling. The Group Head of Occupational Health and Safety informs the Board at least quarterly on serious accidents and the accident rate; the Board is informed immediately of serious compliance issues and is involved in implementing the climate strategy (page 95).

In 2025, the head of Corporate Sustainability briefed the Audit Committee at three meetings on climate strategy and risks, EU Taxonomy, and CSRD reporting requirements, also referring to due diligence implementation and to the results and effectiveness of strategies and targets; the Audit Committee was also informed about the 2025 materiality analysis results (page 96). Dr. Schuler, the Supervisory Board's sustainability expert, reported on her activities at four Supervisory Board meetings in 2025, covering the revision of the materiality analysis, implementation of the climate strategy, and analysis of transitory and physical climate risks (pages 94-95).

"In the reporting year, there were no significant conflicts of interest for the Board of Management and the Supervisory Board with regard to environmental, social, or governance aspects" (page 96).

Integration of sustainability-related performance in incentive schemes

Reference: page 95.

The short-term incentive (STI) for the Board of Management and senior divisional management included an ESG target weighted at 15% in 2025, split equally between customer satisfaction (Dürr Promoter Score) and occupational safety (Group-wide incident rate).

The long-term incentive (LTI) includes an ESG target weighted at 20% over each tranche's three-year term. For the 2023-2025 and 2024-2026 tranches the target is the ISS ESG Corporate Rating. For the 2025-2027 and 2026-2028 tranches, two climate-related sustainability targets sit within that 20% weighting: 70% for the absolute reduction of Scope 1 and 2 emissions, and 30% for Scope 3.11 emissions intensity relative to sales, both aligned with the climate strategy.

The Supervisory Board's remuneration has no variable components under the DCGK, so "no sustainability or climate-related aspects are taken into account" for it.

Statement on due diligence

Reference: page 96 (table 2.64).

Table 2.64 maps the five core elements of due diligence to chapters and pages of the consolidated sustainability statement: (a) embedding due diligence in governance, strategy and business model - chapters 7.1.2-7.1.3, pages 92, 94-98; (b) engaging with affected stakeholders - chapters 7.1.3/7.1.4, S1 and S2, pages 98, 138, 155; (c) identifying and assessing adverse impacts - materiality analysis and each topical chapter, pages 100, 107, 122-123, 140-154, 161; (d) taking actions to address adverse impacts - E1, E2, E3, pages 115-116, 122-123; (e) tracking effectiveness - E5, S1, S2, Corporate security, pages 124-126, 139-152, 155-157, 163.

The statement is based on the consolidated sustainability statement as a whole (chapter 7) rather than a standalone due diligence narrative.

Risk management and internal controls over sustainability reporting

Reference: page 96.

Material sustainability-related risks identified in the 2025 materiality analysis were transferred to Group-wide risk management and compared with existing risks, in close coordination with central risk management. In 2025 Dürr began harmonizing the risk inventory process between Group-wide risk management and the materiality analysis "to the greatest extent possible", with a focus on fully integrating physical climate risks into Group-wide risk management in future.

During the half-yearly Group-wide risk inventory, existing sustainability-related risks are reviewed and newly identified risks are included, initiated by central risk management with a review of topicality and appropriateness.

On reporting risk specifically: "incorrect or incomplete data records can lead to stakeholders being misinformed." Dürr counters this with a Group-wide IT system for collecting and consolidating ESG data, approval processes and monitoring mechanisms, department-level review of collected data, and an interdisciplinary team that continuously improves reporting quality. The Audit Committee of the Supervisory Board monitors the sustainability reporting process and reviews the risk assessment and internal controls' operational effectiveness.

Strategy, business model and value chain

Reference: pages 97-98 (table 2.66).

Dürr's products enable "highly efficient and sustainable production processes", chiefly in automotive, furniture/timber housing, and assembly of medical, electrical and battery products. At December 31, 2025 the Group employed 17,881 people (2024: 18,604), across Germany (8,552), Europe excl. Germany (3,062), Americas (2,032), China (2,823), and Asia/Africa/Australia excl. China (1,412) (table 2.65).

Value chain (table 2.66): upstream - extraction/refining of metals and other raw materials, purchase of prefabricated components (electronics, semiconductors, hydraulic/pneumatic parts, motors, pumps, controls); own company - development, design, manufacture and assembly of machines and systems, plus quality assurance, sales, service and software; downstream - customer use in automotive, furniture/timber, pharmaceutical, medical and electrical manufacturing; end-of-life - recycling or proper disposal, with most machines "usually recycled as they contain valuable materials."

Dürr sources from several thousand suppliers, including part/component suppliers, contract manufacturers, engineering service providers and logistics companies.

Interests and views of stakeholders

Reference: pages 98-100 (table 2.67).

Key stakeholders: employees, customers, business partners and suppliers, lenders, shareholders and other financial market players, plus governments and authorities, local residents, science and research, and NGOs/civil society organizations.

Table 2.67 sets out channels and outcomes by group, for example: employees - surveys, feedback discussions, the Spark ideas platform, feeding into measures on occupational safety, diversity and training; customers - discussions, audits, trade fairs, feeding into product-portfolio adaptation and Scope 3 reduction; business partners/suppliers - assessments, audits, supplier development, feeding into upstream emissions reduction and supplier-selection criteria; capital market - AGM, quarterly reports, investor days, feeding into ESG rating improvement and financing of sustainable technologies.

Stakeholder views feed the materiality analysis; the statement notes this information "has not recently led to any immediate changes to the strategy and business model", as resource and energy efficiency objectives are already embedded in it, and "no sustainability-related adjustments to the strategy and business model are currently planned" (page 100).

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

Reference: pages 100-165 (per topic; table 2.69 summary pages 103-104).

Table 2.69 records 13 material sustainability subtopics for 2025 (2024: 12), the increase due to separate presentation of S1 and S2, plus two continuing company-specific topics (corporate security, product quality and safety). Material standards: E1 (climate change mitigation, energy), E2 (pollution of air only), E3 (water only), E5 (resource inflows/outflows and life cycle services), S1 (occupational health and safety; further training and skills development; corporate culture and diversity; fair working conditions and human rights), S2 (workers in the value chain), G1 (business conduct). Not material: E4 (biodiversity and ecosystems), E3 marine resources, E2 pollution of water/soil/substances of concern/microplastics, E5 waste, S3 (affected communities), S4 (consumers and end-users).

Each topical chapter's "Material impacts, risks, and opportunities" subsection (tables 2.71, 2.89, 2.90, 2.91, 2.100, 2.103, 2.105, 2.111, 2.120, 2.122) lists named impacts/risks/opportunities by type, time horizon and value-chain location, with the company's resilience assessment for that topic.

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

Reference: pages 100-103.

Dürr ran its second materiality analysis in 2025 (first: 2024), following ESRS 1 double materiality: identification of IROs (based on ESRS 1 AR 16, prior GRI analyses, industry comparisons and stakeholder exchange), definition of materiality thresholds, assessment and derivation of material subtopics, and validation/finalization.

Impact materiality threshold: a negative impact is material "if all three dimensions [scale, scope, irremediable character] are relevant and at least one dimension is at the highest level" (page 101). Financial materiality threshold: reached if a potential impact would "very likely cause a damage of €2 to €5 million in relation to EBIT" (page 101), based on the Group-wide risk-management escalation threshold.

Impacts/risks/opportunities were assessed gross and net (net accounts for existing mitigation). A climate scenario analysis was carried out in 2025 covering transitory and physical risks (subsection "Climate risk and resilience analysis", page 107). Validation involved interviews across specialist departments, with a critical assessment by Corporate Sustainability concurred with by the Board of Management and the Audit Committee (pages 102-103).

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

Reference: page 103 (table 2.69 intro); pages 165-167 (Annex, table 2.128).

Table 2.128, "List of fulfilled disclosure requirements", lists every ESRS disclosure requirement Dürr assessed as material and disclosed, with the page(s) where each is covered, plus the two company-specific topics of corporate security and product quality and safety. The table states explicitly: "The topic-related standards of Biodiversity and ecosystems (E4), Affected communities (S3) and Consumers and end-users (S4) are not material for us and are therefore not listed in this table."

Within the material standards, only a subset of disclosure requirements is listed as fulfilled - for example ESRS E2 lists only E2-1 (policies), and ESRS E1 omits E1-7 and E1-9. Table 2.70, "Data points derived from other EU legislation", separately flags individual datapoints (e.g. E1-7, E1-9, E2-4, E3-1, E3-4, E4-2, E5-5) as "not material" or "not reported (phase-in option)" with reference to the relevant ESRS paragraph.

Transition plan for climate change mitigation

Reference: pages 113-116.

In December 2024 Dürr adopted an updated transition plan, following the sale of the environmental technology business, relating exclusively to continued operations. It is based on the 2024 GHG base year and was simulated across SSP1-2.6, SSP2-4.5, SSP3-7.0 and SSP5-8.5, with the plan itself based on SSP2-4.5 and the IEA Stated Policies Scenario (STEPS); it follows a 1.5°C-aligned sector pathway validated with the right° XDC model, allocated to mechanical engineering (NACE code 28).

Target: reduce total Group-wide GHG emissions by 30% by 2035 despite sales growth (2024 base year), corresponding to a 60% cut in GHG intensity, focused on reducing customers' Scope 3.11 use-phase emissions.

Approved by the Board of Management, the Dürr Management Board and the Supervisory Board in December 2024; it is a component of Board of Management remuneration (page 95). "At the time of publication of this report, we were not aware of any material locked-in GHG emissions... A CapEx plan does not exist." Green Schuldschein loans of €300 million (2023) and €350 million (2024) are reserved for sustainable product innovations and climate-friendly projects.

Identification of climate-related risks and scenario analysis

Back-filled from the E1 "Climate risk and resilience analysis" subsection (ESRS 2 IRO-1 / E1 materiality content), disclosed in the FY2025 report (pages 109-112). This disclosure requirement did not exist under the 2023 ESRS the report was prepared against.

In 2025 Dürr ran a qualitative climate risk and resilience analysis for its own operations and upstream/downstream value chain: "Material transitory climate risks and opportunities were identified on the basis of various climate scenarios, while physical risks were assessed as not material" (page 109).

Transition risk/opportunity scenarios: IEA Net Zero Emissions by 2050 (NZE, 1.5°C) and Stated Policies Scenario (STEPS, 2.4°C), observation periods 2035 and 2050, scoped to the Automotive, Industrial Automation and Woodworking divisions (tables 2.72-2.74).

Physical risk scenarios: IPCC SSP/RCP scenarios (RCP 4.5 used in place of RCP 2.6 for data-availability reasons on drought/flood/cyclone hazards; RCP 8.5 also used), applied to 30 selected company locations, observation periods 2024, 2030 and 2050, using MunichRe hazard modelling. The three most relevant physical hazards identified were cold wave, drought and heavy rainfall, each assessed as "financially not relevant and not material" or "financially not material" (table 2.78).

Resilience in relation to climate change

Back-filled from the E1 "Climate risk and resilience analysis" subsection (ESRS 2 SBM-3 / IRO-1 content), disclosed in the FY2025 report (pages 109-111). This disclosure requirement did not exist under the 2023 ESRS the report was prepared against.

"The resilience analysis was conducted qualitatively as part of internal workshops and interviews. As a result, we determined that our business model is highly resilient for the climate scenarios examined" (page 109). Dürr states it has not identified any business activities incompatible with the transition to a climate-neutral economy.

Table 2.75 rates resilience as "High resilience" for both 2035 and 2050 under both the NZE (1.5°C) and STEPS (2.4°C) scenarios, driven by moderate-to-high growth in automotive/battery/building sectors, the ability to pass on some costs to customers, 1.5°C conformity of machines, and renewable energy use at Dürr's own sites.

No significant physical risks were identified for own operations; no corresponding analysis was run for the value chain, Dürr instead relying on "a diversified supplier structure" and stating it does "not see our resilience at risk" (page 112).

Policies related to climate change mitigation and adaptation

Reference: page 115.

Dürr's environmental and climate policy describes its approach to supporting "the transformation to an ecologically sustainable management", aiming to avoid negative climate/environmental impacts along the value chain and exploit opportunities linked to the product portfolio. Central contents: the transition plan for climate change mitigation, development of energy-efficient and resource-saving technologies, use of renewable energies, and increased energy efficiency in Dürr's own operations.

Implementation runs through R&D and product management and through energy/environmental management systems. The policy applies to all Group companies, is available on the intranet and company website, and responsibility for implementation lies with the Board of Management.

Actions and resources in relation to climate change policies

Reference: pages 115-116.

Named decarbonization actions for 2025: vehicle fleet conversion (Scope 1) to low-emission drives cut global fleet GHG emissions 5.7% year on year, targeting an ~80% cut by 2035 versus the 2024 base (11,278 t CO2e); low-emission heat supply (Scope 1) - Bietigheim-Bissingen and Holzbronn sites converted to air heat pumps in 2025, saving ~1,200 t CO2e versus the prior year, targeting a 4,200 t CO2e annual cut by 2035 (2024 base: 12,233 t CO2e); sustainable buildings (Scope 1) - DGNB-audited modernizations in Schopfloch and a new fossil-fuel-free building in Gengenbach; energy efficiency (Scope 1/2) - target of 1-2% annual efficiency gains; supply chain (Scope 3.1) - supplier GHG data and the EU ETS carbon price factored into sourcing, though absolute procurement emissions are still expected to rise ~18%/year to 2035 on volume growth; logistics (Scope 3.4); and technology development (Scope 3.11) - completion in 2025 of "the world's first CO2e-free paint shop."

Targets related to climate change mitigation and adaptation

Reference: pages 116-117 (table 2.80).

Table 2.80 sets Group-wide GHG reduction targets against the 2024 base year (excl. environmental technology): Scope 1 -33.8% by 2030 / -57.9% by 2035; Scope 2 market-based 0.0% / 0.0% (already near-zero after the 2023 switch to green electricity); Scope 3 -3.7% by 2030 / -30.3% by 2035; total GHG emissions -3.7% by 2030 / -30.3% by 2035, with GHG intensity falling from 1,399.6 to 952.5 to 555.8 t CO2e per €1 million in sales.

Material Scope 3 categories: purchased goods and services (3.1), upstream transportation and distribution (3.4), and use of sold products (3.11); "other Scope 3 categories are not material due to our business model or their small share." Targets were approved by the Board of Management and Supervisory Board, who also monitor achievement; other stakeholders were not involved in setting them. Emissions are tracked at least every six months.

Energy consumption and mix

Reference: pages 117-119 (tables 2.81-2.84).

Total energy consumption 130,988 MWh in 2025 (2024: 133,069 MWh), of which 52.8% renewable (2024: 51.7%) and 47.2% fossil. Photovoltaic generation rose 33.9% to 6,891 MWh, covering 8.2% of electricity needs (2024: 6.1%); 79.3% of self-generated solar power was used internally. Fossil fuel consumption: natural gas 50,354 MWh, crude oil/petroleum 3,541 MWh, purchased fossil electricity/heat/steam/cooling 7,924 MWh; no coal. Nuclear consumption is zero.

Energy intensity in high-climate-impact sectors: 29.2 MWh per €1 million net revenue from those sectors (2024: 28.3), against total net revenue in high-climate-impact sectors of €4,480.2 million (nearly all of Group revenue). 1.3% of Group-wide energy data was extrapolated (2024: 0.2%).

Gross Scopes 1, 2, 3 and Total GHG emissions

Reference: pages 119-120 (table 2.85).

2025 (incl. environmental technology for 10 months): Scope 1: 23,726 t CO2e; Scope 2 market-based: 1,074 t CO2e (location-based: 28,004 t CO2e); Scope 3: 7,417,613 t CO2e, of which purchased goods and services (3.1) 825,187 t, upstream transportation/distribution (3.4) 98,357 t, and use of sold products (3.11) 6,494,069 t. Total GHG emissions (market-based): 7,440,764 t CO2e (location-based: 7,467,694 t CO2e), 72.7% of the 2024 base year.

Since 2023 all Group sites use exclusively green electricity, cutting Scope 2 by 26,154 t CO2e versus a location-based counterfactual; 43.2% via original green-electricity contracts, 56.8% via unbundled guarantees of origin. Total GHG emissions (market-based) per net revenue fell 14.0% to 1,660.8 t CO2e per €1 million, driven mainly by lower usage-phase (Scope 3.11) emissions from the paint-shop business.

Internal carbon pricing

Reference: pages 119-120.

"In 2025, there was no internal carbon pricing system in place within the company." This is a direct, explicit disclosure of the absence of an internal carbon price, listed as the fulfilled E1-8 content in the Annex content index (page 165).

The statement does note that the market-based price for EU emission certificates (EU ETS) is factored into the total cost assessment of suppliers when awarding contracts, as an incentive mechanism for suppliers to reduce emissions (page 115) - an external carbon-price mechanism applied to procurement decisions, not an internal carbon price applied to Dürr's own investment or operating decisions.

Policies related to pollution

Reference: page 122.

Dürr identified pollution as material because of the environmental technology business, sold at the end of October 2025: "Consequently, up to this point in time, there were still actual positive material impacts on the environment" through exhaust-air purification and pollutant-treatment systems sold to chemical, pharmaceutical and automotive customers.

"Since the sale of the environmental technology business, all previously identified material impacts and opportunities in connection with the topic of pollution no longer apply. No further analysis of the resilience was carried out." Governance of the (now divested) business sat with the Board of Management together with the head of the Clean Technology Systems Environmental division. "As the entire financial year was dominated by the sale of the environmental technology business, no further processes, actions, or targets were defined."

Policies related to water and marine resources

Reference: page 123.

Dürr's water policy applies to all Group companies and "describes our understanding of the sustainable use of water across all stages of the value chain", including the aim to make product use "as water-efficient as possible for our customers." It is available on the intranet and company website, was signed by the Board of Management (responsible for implementation), and is regularly reviewed by Corporate Sustainability.

The materiality analysis identified water use in the downstream value chain as the material aspect (certain painting-technology products require considerable water for car-body conditioning and cleaning/pretreatment); Dürr's own operations and upstream value chain were not found to have material impacts. Marine resources were assessed as not material (table 2.69).

Actions and resources related to water and marine resources

Reference: page 123.

A standardized, ongoing evaluation process during painting-technology development projects assesses environmental impact, including influence on customers' water requirements, supported by qualitative assessment in regular project reports. Named innovations aimed at reducing water consumption versus older products: the EcoDryScrubber dry separation system, the EcoProWet system for car-body pretreatment, and the EcoProBooth paint-booth concept.

Responsibility for developing these technologies lies with the R&D department of the Automotive division. Water used in paint shops is "treated several times by means of filtration processes and waste water systems and is recirculated", generally via the local sewer system (page 122).

Targets related to water and marine resources

Reference: page 123.

"We did not set ourselves any measurable targets for reducing our customers' water requirements in the 2025 fiscal year. The effectiveness of the measures was not assessed." This nil disclosure is listed as the fulfilled E3-3 content in the Annex content index.

Dürr instead relies on the ongoing development-stage evaluation process described under E3-2 (innovations such as EcoDryScrubber, EcoProWet and EcoProBooth) to pursue water-efficiency improvements, without a stated quantitative target or tracked effectiveness measure for the 2025 fiscal year.

Policies related to resource use and circular economy

Reference: pages 124-125.

The Supplier Code of Conduct counters negative upstream impacts from sourcing components and products, requiring compliance with environmental standards and emphasizing renewable and secondary raw materials; it applies to all suppliers worldwide, is part of supplier contracts, and compliance is checked via quality audits (page 124). No dedicated Group packaging policy exists, though recyclable materials are prioritized for packaging (page 126).

Strategically, Dürr pursues durable, repairable products aligned with growing the service share of Group sales to at least 30% (spare parts, conversions, modernization, consulting), with responsibility held by the Board of Management and division heads, who also own implementation of the service business (page 125).

Actions and resources related to resource use and circular economy

Reference: pages 124-126.

Resource inflows: an AI-supported software tool uses order information to estimate the raw material with the largest weight share in purchased components, underpinning the recycled-content calculation; a pilot project on recycling-material sourcing was paused for lack of customer requirements (page 125). Planned: using AI to extract recycling-proportion information automatically from suppliers' product documents.

Resource outflows: product development emphasizes durability, reusability, reparability, remanufacturing, dismantling and recycling to extend service life and support the service business; machines typically achieve a service life of 15+ years, and paint shops "significantly longer than 20 years" with modernization and spare parts (page 126). These principles also apply to packaging materials, though without a formal Group policy.

Targets related to resource use and circular economy

Reference: pages 125-126.

"No quantitative targets exist in relation to resource inflows. There are no specific requirements from customers with regard to the use of secondary raw materials or recycling quotas for material inflows. However, we expect this to change in the medium to long term" (page 125).

"Quantitative targets for the resource outflows do not exist... the service life of our products depends on the intensity of use and customer-specific maintenance intervals, meaning that no general targets can be set" (page 126). Instead, Dürr tracks service sales of the divisions against the Group's 30%-of-sales target and reviews technology-specific sales development to gauge service/spare-parts demand.

Resource inflows

Reference: page 125 (table 2.92).

Total weight of products and materials used in 2025: 166,000 t (2024: 186,000 t, incl. environmental technology). Of this, 89,000 t (54%) was secondary, reused or recycled content (2024: 65,000 t, 35%) - the jump in recycled share driven mainly by an improved data base covering "approximately three quarters of" total order volume by weight (2024: about one third).

Weight data was directly available for "just under 24%" of order volume (2024: ~25%); the remainder was extrapolated using average weight per euro of order volume. Materials are not yet categorized by type. Packaging materials are dominated by paper/cardboard (under 6 kg) and wood/fibrous materials/plastics (heavier items); biological materials are "not material" in the machines/systems themselves (page 125).

Resource outflows

Reference: pages 126-127 (table 2.93).

Rate of recyclable content in products and packaging: 92% in 2025 (2024: 91%), determined for products representing around 70% of total order volume (2024: about one third) via an end-of-life recycling rate based on global average recycling quotas for each material, multiplied by weight.

Resource outflows "regularly correspond to resource inflows in terms of volume and composition" given a low real net output ratio (mainly metalworking and prefabricated-component assembly), with products chiefly made of steel, aluminum, copper and electronic components. "Analyses carried out externally on selected machines and systems show that most of the components of the products can be returned to the cycle at the end of their life." No formal reparability rating system exists or is planned.

Policies related to own workforce

Reference: pages 140, 144, 146, 150.

Four policies cover the company-specific S1 subchapters: the occupational health and safety policy (page 140), which sets guidelines across eight focus topics (e.g. hazardous substances, fire protection) and was revised in 2025 to add ESRS reporting requirements, applying to both Group and non-Group employees; the competency model / evaluation and talent process, governed by a Group works agreement (page 144); the corporate culture and diversity policies - the One Vision corporate statement, the Code of Conduct and non-discrimination commitments (page 146); and the Policy Statement on the Respect for Human Rights (page 150), following the UN Guiding Principles and OECD Guidelines, covering child/forced labor, human trafficking, and freedom of association, publicly available and regularly updated.

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

Reference: page 138.

Employee surveys (Group-wide and location-based) collect opinions on satisfaction, specific topics and strategy; the last full employee survey ran in September 2023, supplemented by ad-hoc "pulse surveys" (an April 2025 survey following the new Automotive division's formation found "around two-thirds" adapting well). Employee discussions are held at least annually at German locations. Employee representatives - works councils, trade unions, topic committees - are in regular dialogue with management; German works councils and management generally meet monthly.

The Supervisory Board is parity co-determined (six shareholder, six employee representatives); the Dürr Group Works Council met five times in 2025. Occupational safety committees meet quarterly at EU sites. Effectiveness is assessed via the turnover rate and survey satisfaction scores.

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

Reference: page 139.

The Dürr Group Integrity Line whistleblowing system is open to all internal and external stakeholders; all reports are reviewed by the Corporate Compliance Officer, who forwards working-condition issues to the Human Rights Officer for case-specific follow-up with relevant departments. Additional channels: works councils, other workers' representatives, direct superiors, HR, local compliance managers, and the Human Rights Officer; employees raise occupational-hazard concerns directly with managers or safety officers.

Effectiveness is reviewed via complaint numbers and statistics, and via survey-measured awareness of the Integrity Line. Remedy for human rights violations follows the UN Guiding Principles and OECD Due Diligence Guidance, with effectiveness assessed case by case; whistleblower protection is guaranteed under internal rules of procedure.

Taking action on material impacts on own workforce

Reference: pages 141, 144, 147, 151.

Occupational health and safety (page 141): accident analysis/classification, mandatory annual online safety training plus job-specific training for high-risk roles, regular safety audits, an ISO 45001-certified management system. Further training and skills development (page 144): vocational training and the Dürr Group Graduate Program, the evaluation/talent process, orientation and development centers, and the Dürr Group Academy e-learning platform. Corporate culture and diversity (page 147): flexible working/part-time arrangements, eight additional days off for certain collective-bargaining employees with caregiving duties, a grading system rolled out across EU Group companies in 2025, and a diversity/inclusion project (postponed for cost reasons). Fair working conditions and human rights (page 151): working-time monitoring systems, overtime-reduction action plans, and a due diligence process with annual risk analysis for human rights.

Targets related to own workforce

Reference: pages 142, 145, 148, 152 (tables 2.102, 2.104, 2.110, 2.115).

Health and safety (table 2.102): Group-wide max 8 accidents/million hours by 2025 (met), at least 600 safety audits/year by 2025 (met), recording at least 70% of major near misses (ongoing, met); 2026 targets of max 7 accidents/million hours and at least 700 audits are "in planning." Training (table 2.104): roll-out of the evaluation/talent process and qualifying 15 employees on e-learning creation, both fully met for 2025; no 2026 targets set. Corporate culture and diversity (table 2.110): pulse survey and equal-treatment targets fully met; Values-Competencies workshops and diversity e-learning targets not met, postponed for cost reasons. Fair working conditions (table 2.115): works-council election at BBS Automation's Sonthofen site, fully met; no 2026 quantitative targets set in any of the four areas.

Characteristics of the undertaking's employees

Reference: page 153 (tables 2.116-2.119).

17,881 employees at December 31, 2025 (2024: 19,894 incl. environmental technology; 18,604 excl.), of whom 3,349 female, 14,531 male, 1 diverse. By employment type: 16,112 permanent, 1,728 temporary, 41 non-guaranteed-hours employees. By country (at least 50 employees and at least 10% of workforce): Germany 8,552, China 2,823.

2,221 employees left the company in 2025 (excl. environmental technology), an employee turnover rate of 12.4% (2024: 13.3%); departures from the environmental technology divestment are not classified as departures under ESRS. The disclosures relate only to Group employees; non-Group employees (people provided by employment undertakings, and solo self-employed) are excluded unless stated otherwise.

Collective bargaining coverage and social dialogue

Reference: page 152 (tables 2.112-2.113).

48.2% of total employees were covered by collective bargaining agreements at December 31, 2025 (2024: 47.9%). In the EEA, for countries with more than 50 employees representing over 10% of the workforce, Germany falls in the 60-79% coverage band with 80-100% workplace representation (unchanged across 2024 and 2025). "At European or global level, there is no works council within the Dürr Group with a negotiating mandate for cross-border issues."

In 2025, HOMAG Automation introduced collective bargaining at its Lichtenberg site (working hours, remuneration) and Benz Werkzeugsysteme in Gengenbach introduced the ERA-TV remuneration framework; works council elections were held for the first time at BBS Automation's Sonthofen site.

Diversity metrics

Reference: page 148 (tables 2.106-2.107).

Top management below the Board of Management (Dürr Group Executives): 49 people, 95.9% male, 4.1% female (2024: 96.4%/3.6%) - little change year on year. Board of Management: 2 men, 0 women (2025 and 2024); Supervisory Board: 4 women of 12 (33.3%), meeting the statutory 30% minimum quota.

Age distribution of the 17,881-strong workforce: under 30 - 3,075; 30-50 - 10,146; over 50 - 4,660. The Supervisory Board set a goal in May 2022 of appointing a woman to the Board of Management by June 30, 2027 at the latest (page 92).

Adequate wages

Reference: page 152.

"As in the previous year, all employees received adequate remuneration in line with applicable benchmarks in 2025. We have determined the level of adequate remuneration on the basis of local minimum wages and benchmarks." This is a nil-exception disclosure (no employees found paid below the adequate-wage benchmark), listed as the fulfilled S1-10 content in the Annex content index.

In Germany, remuneration is largely governed by collective bargaining agreements negotiated between the metal/electrical employers' associations and the IG Metall union (the ERA remuneration framework); where no agreement applies, individual contracts are used in compliance with legal requirements, and comparable arrangements apply at Group companies abroad.

Health and safety metrics

Reference: page 142 (table 2.101).

Workforce accident frequency: 8.1 per million hours worked in 2025 (2024: 7.0); Group employees 8.6 (2024: 7.6), non-Group employees 3.6 (2024: 2.0). Including subcontractor employees on construction sites, the combined frequency was 4.9 per million hours (2024: 4.2). 302 reportable accidents in total (workforce 283 + subcontractors 19) versus 309 in 2024. "A subcontractor employee suffered a fatal accident at one of our construction sites" in 2025 (the only fatality recorded, versus zero Group/non-Group fatalities); an investigation was launched and safety measures for the project were tightened.

100% of the workforce is covered by a health and safety management system (Group and non-Group employees alike). Just under 20% of Group-employee accidents were commuting accidents.

Compensation metrics (pay gap and total compensation)

Reference: page 148 (table 2.108).

Gender pay gap: 18.9% in 2025 (2024: 23.1% excl. environmental technology), calculated per ESRS S1 AR 98 as the difference in average gross hourly pay, unadjusted for management level, role or experience. "We therefore assume that the gender pay gap is mainly due to the fact that more men work in management positions and better-paid functional areas"; in Germany the ERA collective-bargaining framework is said to "ensure largely equal pay for work of equal value."

Annual total remuneration ratio: 59.6 (2024: 51.3), per ESRS S1 AR 101 (highest-paid individual's total remuneration versus the median of all other employees), "strongly influenced by the regional distribution of employees and the functional distribution of activities."

Incidents, complaints and severe human rights impacts

Reference: page 152 (tables 2.109, 2.114).

3 reported incidents of discrimination or harassment in 2025 (2024: 7), with €0.0 million in associated fines/damages (2024: €0.1 million). 10 complaints regarding working conditions and other work-related rights (2024: 20), also €0.0 million in associated expenses; complaints "mainly related to social misconduct."

"As in the previous year, we did not identify any serious incidents relating to human rights, such as forced labor, human trafficking, or child labor, in our own business area" and "there were no indications of incidents of child labor or forced labor within the company at the time of publication of this report." Separate disclosure excluding the divested environmental technology business is not possible for these two metrics, as reports are largely anonymous.

Policies related to value chain workers

Reference: page 156.

The Supplier Code of Conduct is the basis for cooperation with suppliers and business partners, forming part of supplier contracts: it requires compliance with human rights and prohibits human trafficking, forced labor and child labor, referencing ILO Conventions 29, 105, 138 and 182 and Article 32 of the UN Convention on the Rights of the Child, plus the ten ILO core labor standards (including Conventions 155 and 187 on occupational health and safety).

Design and implementation of human rights due diligence is governed by the Group-wide directive "Human rights and working conditions", and Dürr's Policy Statement on the Respect for Human Rights (publicly available) sets out risk analysis, preventive/remedial actions and the grievance mechanism, following the UN Guiding Principles and OECD Guidelines for Multinational Enterprises.

Processes for engaging with value chain workers about impacts

Reference: page 155.

Dürr engages in dialogue with high-risk suppliers and carries out random checks (including on-site) on human-rights and labor-standard compliance, with frequency varying by supplier risk profile, commodity group and purchasing volume; the Supplier Code of Conduct sets out expectations and is monitored through supplier management within procurement.

"There is currently no standardized Group-wide process for incorporating the views of supplier employees on human rights issues and working conditions. Responsibility for this lies with the individual divisions." Dürr sources from almost 22,000 suppliers worldwide (page 154).

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

Reference: page 155.

Value chain workers can report potential labor-standard, human-rights or ethical violations through several channels set out in the Supplier Code of Conduct, which suppliers must sign; published rules of procedure describe the complaints process. Remedy follows the UN Guiding Principles and OECD Due Diligence Guidance; effectiveness is reassessed through feedback discussions and supplier audits.

The Dürr Group Integrity Line whistleblowing system, open to supplier employees including anonymously, feeds potential human-rights violations to the Human Rights Officer jointly with the Corporate Compliance Officer for follow-up; all reports are treated confidentially, with effectiveness tracked via complaint numbers and statistics.

Taking action on material impacts on value chain workers

Reference: page 156.

High-risk suppliers, identified annually (most recently second half of 2025) via the IntegrityNext platform and a self-assessment questionnaire on human rights/labor/sustainability, must sign the Supplier Code of Conduct and complete an e-learning module on human rights and the Integrity Line. The Woodworking division runs ongoing on-site supplier audits against ESG standards in the Code of Conduct, issuing recommendations and deadlines for non-compliance, with re-audits to verify implementation.

"In 2024 and 2025, no incidents of non-compliance with the United Nations Guiding Principles... the ILO Declaration... or the OECD Guidelines... were reported to us." Resources directed to this area include human resources, risk analyses, training and audits.

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

Reference: page 157 (table 2.121).

Ongoing annual targets: at least 90% of potentially high-risk suppliers complete a self-assessment questionnaire, and at least 90% of tier-1 high-risk suppliers sign the Supplier Code of Conduct. A third target - at least 90% of high-risk suppliers completing a sustainability e-learning module - is suspended for 2026 while its effectiveness is reviewed. For 2025, Dürr also planned (and is repeating for 2026) 15 feedback discussions with prioritized high-risk suppliers on sustainability development measures.

"In 2025, there were no reports of serious issues or incidents related to human rights in the upstream and downstream value chain." Target-setting was not preceded by dialogue with value-chain workers or their representatives; the Human Rights Officer monitors the quantitative targets.

Business conduct policies and corporate culture

Reference: pages 146, 158.

The One Vision corporate statement sets out the Group's values (respect, trust, courage, curiosity, cooperation), purpose, vision and mission, approved by the Board of Management and communicated at onboarding (page 146). The Code of Conduct is the ethical foundation for internal and external stakeholder relationships, covering fair business relationships and rejection of corruption and bribery; it applies to all employees worldwide, is available in ten languages, was signed by the Board of Management, and was editorially revised in 2025 to add tax compliance (page 158).

The Corporate Compliance Board, commissioned by the CFO, defines and develops the compliance management system, meeting twice yearly plus ad hoc; the Corporate Compliance Officer coordinates operational compliance and reports to the CFO, the Compliance Board and the Audit Committee.

Management of relationships with suppliers

Reference: page 160.

Suppliers and business partners must sign the Supplier Code of Conduct as part of their contract, confirming compliance with Dürr's principles on integrity, human rights due diligence and ecological business practices, and acknowledging the Integrity Line. Compliance is monitored through supplier management and the purchasing process, using self-assessment questionnaires and audits (see S2-4).

Purchasing conducts ad-hoc business partner checks against sanctions lists, embargoes, ongoing proceedings and international press releases, in coordination with Corporate Compliance; restrictions or negative reports on suppliers are decided case by case with individual remedial action.

Prevention and detection of corruption and bribery

Reference: page 160.

The compliance management system governs prevention, early detection and response to compliance violations, including corruption and bribery, through defined responsibilities and communication channels; Internal Audit conducts process-independent reviews, and an external auditing company assessed the appropriateness and effectiveness of the compliance management system for 2025 as part of a readiness check commissioned by the Audit Committee.

The Code of Conduct prohibits corruption and bribery; a Group-wide anti-corruption organizational instruction gives detailed rules of conduct and examples, including for conflicts of interest. Mandatory biennial compliance refresher training covers corruption and bribery for all employees; managers and high-risk functions (sales, purchasing) complete in-depth anti-corruption and antitrust training every three years. In 2025 the BBS Automation Group (acquired 2023) was fully integrated into Group-wide compliance structures, including the Integrity Line.

Targets related to business conduct

Reference: page 161 (table 2.125).

Four business-conduct targets set for 2025, all fully met: revision and communication of the antitrust/competition-law directive; revision of the mandatory antitrust e-learning course; full integration of the BBS Automation Group into Group-wide compliance structures; and further development of export-control governance standards.

"We have not set ourselves any quantitative targets in the area of business conduct for the year 2026. Our overarching target remains the prevention of violations of the law and unethical business practices... We continuously monitor the effectiveness of our processes and measures using key figures such as incoming reports and training attendance." This stated effectiveness-tracking approach (incoming-report and training-attendance metrics, in the continued absence of a new quantitative 2026 target) satisfies the MDR-T "tracked in the absence of a target" limb.

Incidents of corruption or bribery

Reference: page 160 (tables 2.123-2.124).

"In 2025, no persons employed by the Dürr Group were convicted of violating anti-corruption and anti-bribery regulations (2024: no convictions). No fines were imposed on Group employees for violations of anti-corruption and anti-bribery laws (2024: no fines). There were no confirmed cases of corruption or bribery (2024: no confirmed cases)."

Anti-corruption/anti-bribery training coverage of high-risk functions: 95.9% in 2025 (2024: 99.3%); of 3,792 people in high-risk functions subject to mandatory training in 2025, 3,582 were trained (table 2.123). Training also covers other own employees, managers and the Supervisory Board, on a multi-year cycle.