Evotec SE

Governance bodies

Reference: pages 51-54.

Management Board: a Chair plus three further members, "overall the Board comprises three men and one woman"; gender diversity ratio is 25% women / 75% men, and two of four members are non-German.

Supervisory Board: six members, "three men and three women" (50%/50%), four nationalities, no employee representative; "all members are independent." A skills matrix (Table 3/4) records oversight of Climate Change, Pollution, Water, Workers in the Value Chain, Resource Use and Business Conduct.

ESG governance: the Head of Global Investor Relations & ESG reports directly to the CEO; the Supervisory Board's ESG subcommittee (created 2022) is chaired by Dr. Constanze Ulmer-Eilfort and "addresses ESG impacts, risks and opportunities."

Information provided to and sustainability matters addressed

Reference: page 55.

"The Management Board and the Supervisory Board are informed on a regular basis on the material risks, impacts and opportunities by the Head of IR & ESG after the materiality analysis and impact assessment are completed." The ESG Committee "receives updates on the implementation of sustainability measures and related performance."

"In 2025, the administrative management and supervisory bodies addressed the material impact relating to climate change. A climate risk assessment was initiated, as connected to the ESG goals set out in 2024." The company states this governance process "will be further refined in the future."

Integration in incentive schemes

Reference: pages 55-56.

Sustainability criteria carried "a total weighting of 20%" of the short-term incentive (STI) plan in 2025, unchanged year on year. A long-term incentive (LTI) ESG modifier "covers a four-year performance period"; if ESG goals are not met, "the modifier may reduce the management's LTI payout by up to 10%."

2023 LTI modifier: sourcing 100% renewable electricity by 2026 - "In 2025, 99.9% of our electricity consumption was from renewable sources." 2024 LTI modifier: develop a climate risk, biodiversity and circular economy framework - "in progress," a climate risk assessment including scenario analysis was initiated. 2025 STI: environmental goal (5% weight) to develop a Sustainability Strategy - "50% achieved."

Statement on due diligence

Reference: pages 213-214 (Appendix E).

Appendix E maps the five core elements of due diligence to report sections: (a) embedding in governance/strategy - Management Board experience, sustainability matters addressed, incentive schemes, material IROs; (b) engaging affected stakeholders - Interests and views of stakeholders, IRO process, each topic's policy section; (c) identifying and assessing adverse impacts - IRO process and material IROs; (d) taking action - Actions chapters for Climate Change, Water, Resource Use, Own Workforce/Health and Safety, Workers in the Value Chain; (e) tracking effectiveness - Metrics and targets chapters for Climate Change, Water, Resource Use and Own Workforce.

Risk management and internal controls over sustainability reporting

Reference: page 57.

"Each year, before the reporting process begins, the requirements and regulations of sustainability reporting standards are reviewed" to support "accuracy, completeness and alignment." Elements include review of applicable standards (CSR-RUG, CSRD, EU Taxonomy); risk identification with internal-audit evaluations of control gaps; data management "facilitated by a central reporting tool"; task allocation to data owners with review steps; and "monitoring and feedback loops," ending with "review and approval of the final draft by the Head of IR and ESG, followed by the Management Board's review and, ultimately, approval by the Supervisory Board."

Strategy, business model and value chain

Reference: pages 58-60.

Evotec is organized in two reporting segments: Discovery & Preclinical Development (D&PD) and Just - Evotec Biologics (JEB). "Our business model is based on business-to-business relationships with more than 800 customers"; revenue by region is USA 56%, Europe 34%, rest of world 10%. Total 2025 revenue was EUR 788,373 m, "100% generated in the pharma and biotechnology sector" (NACE N.72.10 and C.21.10).

The value chain relies on around 5,200 suppliers, segmented A/B/C by 24-month spend (A suppliers, >EUR400k, cover ~80% of spend). Employees numbered 4,553 as of December 31, 2025.

Interests and views of stakeholders

Reference: page 61.

"Our key stakeholders are employees, corporate customers and investors," with policy makers, civic/non-profit organizations, local communities, industry associations and, where relevant, suppliers considered too.

Engagement channels: the double materiality assessment; employee pulse surveys (a large survey in February 2025, a further pulse check Q3 2025) and all-staff meetings; Business Development/Alliance Management for customers; and structured investor meetings, site visits and conference calls. "Customer satisfaction has remained high with retention consistently above 90% in recent years, reaching 90% in 2025." Results are communicated to the ESG Committee of the Supervisory Board.

Material impacts, risks and opportunities

Reference: pages 62-65 (Tables 7-9 are graphics, not extractable as text).

"As a result of our revisited materiality and impact assessment in 2025, we identified material impacts, risks and opportunities related to six topics: climate change, pollution, resource use & circular economy, own workforce, workers in the value chain and business conduct. We are not reporting any entity-specific topics." "No material opportunities have been identified."

"We have not yet completed a holistic analysis of current or anticipated financial effects... Nor have we conducted a resilience analysis yet." A climate risk assessment was initiated in 2025. "The topic of consumers and end users as well as the topic of water are no longer material for Evotec" (changed from the prior DMA).

Process to identify and assess material IROs

Reference: pages 66-69.

The double materiality assessment (DMA) methodology "was adopted for the first time in 2024" and updated in 2025, conducted by Evotec using internal subject matter experts and EFRAG guidance. Six steps: (1) identification of IROs across topics/sub-topics; (2) setting thresholds; (3) scoring (Tables 10-11: impact severity 1-5 scale/scope/irremediability, likelihood 1-5; risks/opportunities scored 1-4 by likelihood and EUR magnitude bands, e.g. "4 (>=EUR5.5m)"); (4) review by ESG team, risk team and management; (5) communication of results; (6) continuous review.

The value chain analysis "remains qualitative," focused "primarily on first-tier suppliers and upstream activities, while also considering downstream activities," mainly in Europe and the US.

Disclosure requirements covered

Reference: pages 211-212 (Appendix D).

"Appendix D details all ESRS disclosure requirements from ESRS 2 and the material topical standards that informed our sustainability statements. Disclosure requirements from topical standards E4, S3 and S4 have been excluded as they fall below our materiality thresholds. E3 is also not material but voluntarily added. These tables serve as a guide to locating specific disclosure information within the sustainability statements... Where disclosure information is unavailable, no reference is provided."

The index (Tables D1-D4) lists BP-1/BP-2, GOV-1 to GOV-5, SBM-1 to SBM-3, IRO-1/IRO-2, and the covered DRs for E1, E2, E3 (voluntary), E5, S1, S2 and G1 with page references, marking several DRs "Not stated."

Transition plan for climate change mitigation

Reference: pages 75-76 (Appendix C marks the EU Climate Law transition-plan datapoint "Material, not stated").

"Evotec has not yet developed a transition plan. However, we have initiated preparatory steps to enable its development. Our Climate Risk and Opportunities Assessment was initiated in 2025. This assessment will identify critical climate-related risks and opportunities providing the basis for building our future business strategy."

"Evotec has adopted two major decarbonization levers: renewable energy and a supplier engagement approach." The company also states it "initiated an assessment of locked-in emissions to identify carbon-intensive assets that are difficult to retrofit," cross-checked against Scope 1, 2 and relevant Scope 3 emissions.

Identification of climate-related risks and scenario analysis

Back-filled from the E1 climate-DMA section, where this content is disclosed in the FY2025 report (pages 75-76). This disclosure requirement did not exist under the 2023 ESRS the report was prepared against.

"In 2025, we initiated climate-related risks and opportunities assessment across all sites and upstream and downstream activities. The assessment will be aligned with TCFD recommendations by using quantitative climate scenarios." Three pathways are named: Low-Carbon/Net-Zero (IPCC SSP1 + IEA NZE), Business-as-Usual (IPCC SSP2 + IEA STEPS) and Fragmented World (IPCC SSP3), contrasted against a 2.4 degrees C baseline. Physical-risk hazard scoring is planned via "Munich Re's Location Risk Intelligence platform... using high-resolution climate modeling with the 4.3 degrees C scenario." "The assessment is planned to be completed in 2026."

Resilience in relation to climate change

Back-filled from ESRS 2 SBM-3, where this content is disclosed in the FY2025 report (page 65). This disclosure requirement did not exist under the 2023 ESRS the report was prepared against.

"We have not yet completed a holistic analysis of current or anticipated financial effects of material impacts, risks and opportunities on our business model, value chain, strategy and decision-making going forward. Nor have we conducted a resilience analysis yet regarding our capacity to address our material impacts and risks and to take advantage of our material opportunities."

"We initiated a climate risk assessment in 2025. More information on that assessment is in the climate change chapter," where it is described as TCFD-aligned and due to complete in 2026.

Policies related to climate change

Reference: page 77.

"Evotec does not have a comprehensive global climate or emissions policy, however, we have established a global energy policy, which sets the strategic framework for our approach to energy management." The Global Energy Policy "covers the company's strategic orientation regarding climate and environmental protection and energy use"; the Global Head of Supply Chain is accountable, and Evotec "achieved the ISO 50001 certification at our German sites."

A Scope 1/2 guidance document supports Engineering & Facilities decisions. The sustainable-procurement chapter, embedded in the Procurement Policy, sets supplier expectations on emissions reduction and hazardous-substance avoidance; the EVP Global Head of Supply Chain is accountable.

Actions and resources related to climate change

Reference: pages 78-79.

Decarbonization levers: ongoing energy-efficiency measures, progressive natural-gas reduction, increased renewable electricity purchasing, and supplier engagement. "Budget constraints limited CAPEX execution in 2025"; engineering projects included boiler and chiller work, fridge/freezer replacement, HVAC upgrades and LED lighting. "Approved climate-related investments totalled EUR1.4M, with most projects scheduled for completion in 2026." At Goettingen, a heating-curve optimization saved "approximately 8,400 kWh of natural gas... without the need for any additional investments."

For Scope 3, Evotec uses the "EcoVadis Carbon Action Module" and is moving "from a purely spend-based estimation... towards a hybrid calculation approach."

Targets related to climate change

Reference: page 79 (Table 16).

"Evotec has net-zero greenhouse gas (GHG) emissions reduction targets which have been validated and approved by the SBTi," classified as 1.5 degrees C-aligned for Scope 1 and 2.

Near-term (2032, 2021 base): Scope 1+2 absolute reduction of 50.4%; Scope 3 (purchased goods/services and capital goods) reduction of 72% per million EUR value added; 100% renewable electricity sourcing from 2026; 80% of suppliers by emissions with science-based targets by 2027. Long-term (2045): Scope 1+2 reduction of 95%; Scope 3 reduction of 97% per million EUR value added; net-zero across the value chain by 2045.

Energy consumption and mix

Reference: pages 80-82 (Table 17, Table 18).

"Total energy consumption decreased by 11% in 2025 compared with 2021 and by 9% compared with 2024." "In 2025, renewable electricity accounted for 99.9% of total electricity consumption and 52% of all energy sources."

Total energy consumption fell from 187,138 MWh (2021 base) to 166,578 MWh (2025); renewable energy consumption rose to 86,464 MWh (2025) from 19,605 MWh (2021). Energy intensity per net revenue fell from 303 MWh/mEUR (2021) to 211 MWh/mEUR (2025), "a 30% reduction... since 2021." "None of the company's activities are linked to high climate-impact sectors in a way that significantly affects our revenue."

Gross Scope 1, 2, 3 and total GHG emissions

Reference: pages 82-83 (Tables 19-20).

Gross Scope 1: 19,058 tCO2e (2021 base) to 11,179 tCO2e (2025), "(41)%." Gross market-based Scope 2: 20,293 to 2,583 tCO2e, "(87)%." Total gross Scope 3: 167,072 to 126,108 tCO2e, "(30)% (2024-2025)." Eight Scope 3 categories are tracked (purchased goods/services, capital goods, fuel- and energy-related, upstream transport, waste, business travel, commuting, investments); "categories 8-14 have been excluded because they are either not relevant... or... below the 5% allowable threshold."

"In 2025, gross market-based Scope 1 and 2... were reduced by 33%... with a cumulative 65%... decrease from the 2021 baseline." GHG intensity (market-based) fell to 0.18 tCO2eq/mEUR, "(47)%" versus the base year.

Policies related to pollution

Reference: page 84.

"Pollution management is primarily addressed at the site level. Sites operate under local regulatory requirements, and certain sites require permits that define applicable controls and monitoring obligations." "Evotec does not currently maintain a formal company-wide policy," because "pollution-related requirements and controls are currently managed through site-specific permits and local regulations, reflecting the limited scale of pollution-related impacts across the Group."

Evotec "is assessing the need for a more harmonized, Group-wide environmental policy framework as part of the ongoing development of its Sustainability Strategy."

Actions and resources related to pollution

Reference: page 84.

"Evotec's API manufacturing sites in the UK and Italy operate under local permit requirements. Sampling and monitoring of abatement systems are conducted in accordance with their permits." "The UK site is certified to ISO 14001 ensuring structured environmental management and continuous improvement."

"Beyond compliance with regulatory permits, Evotec has not implemented additional Group-wide pollution-specific action plans, as pollution-related impacts have been assessed as limited in scale and are effectively managed through existing site-level controls."

Targets related to pollution

Reference: page 84.

"Monitoring is conducted in accordance with local permits and is primarily focused on verifying the effectiveness of pollution-prevention and abatement systems, particularly at the API sites," often carried out "by local authorities rather than directly by Evotec."

"Evotec does not currently set organization-wide pollution-related targets, as the scale and profile of our operations do not require monitoring of specific pollutants, substances of concern or substances of very high concern under applicable regulations." "Evotec is not required to report pollutant loads to air, water or soil at its sites, as these parameters fall outside the scope of our regulatory obligations."

Pollution of air, water and soil

Reference: page 84; Appendix C, page 85 (marked "Material, not stated" for the E-PRTR datapoint, ESRS E2-4 paragraph 28).

"In line with ESRS 1 (Appendix E) and consistent with paragraph 34(b), Evotec does not disclose quantitative pollutant data, as consolidated emissions from Evotec's activities are below material reporting thresholds and do not trigger monitoring or disclosure obligations under relevant regulations, including the European Pollutant Release and Transfer Register (E-PRTR)."

"The effectiveness of pollution-prevention and abatement measures is verified through local permitting and regulatory oversight at each site," rather than through quantified emissions figures.

Policies related to water and marine resources

Reference: page 85. Voluntary disclosure: "Per our double materiality assessment water is not a material topic for Evotec, however, the chapter is included voluntarily to meet other stakeholder expectations" (footnote 14, page 85).

"Evotec has not yet adopted a dedicated policy for the sustainable use and protection of water and marine resources." Following a 2025 water-stress assessment that flagged Toulouse (France) and Abingdon (UK) as high water-stress sites, "the company acknowledges the need to develop a policy to assess and manage water-withdrawal risks and potential shortages." "Evotec plan to implement a company-wide resource and water management framework."

Actions related to water and marine resources

Reference: page 85. Voluntary disclosure (water assessed not material in the 2025 DMA).

"Evotec currently monitors water consumption annually for all sites using direct measurement where available," with estimates from intensity benchmarks where metered data is missing; data is uploaded into RouteZero.

"Evotec plans to enhance its long-term water stewardship by launching the first phase of its Water Management Strategy in 2026," including "a robust pre-assessment and overarching guidance framework, including the development of detailed water maps," a data-gap analysis, remote water audit and risk/compliance gap analysis toward a five-to-ten-year water strategy.

Targets related to water and marine resources

Reference: page 85. Voluntary disclosure (water assessed not material in the 2025 DMA).

"Evotec has not yet established quantitative targets for water reduction or water-use efficiency." The company states: "We aim to define quantitative objectives in 2026 following completion of the first phase of the Water Management Strategy. This target will be aligned with Sustainable Use and Protection of Water Resources and Evotec's broader sustainability strategy."

Water consumption

Reference: page 85 (Table 21). Voluntary disclosure (water assessed not material in the 2025 DMA).

"Evotec's water consumption in 2025... was 368,504 m3 of which 54,240 m3 or 15% is consumed in water risk areas," a 13% decrease from 424,862 m3 in 2024. Consumption intensity was "0.0005 m3 per million EUR of revenue generated in 2025."

Data is collected via direct measurement and consumption bills uploaded to RouteZero; "total water withdrawn is equal to total consumption." The two sites in areas of water risk are Toulouse (France) and Abingdon (UK).

Policies related to resource use and circular economy

Reference: page 86.

"Waste management practices across Evotec sites are guided by a high-level Waste Management Standard, initiated in 2024. The standard... was developed on an assessment of the four sites responsible for 80% of the company's total waste volume and is intended to apply across Evotec's operational sites." It covers "the analysis of waste streams, the selection of qualified vendors and the implementation of site-specific procedures."

"As of the publication of this report, the standard has not yet been fully adopted or implemented across all sites and therefore serves as a guiding framework for future alignment."

Actions and resources related to resource use and circular economy

Reference: page 86.

"In 2025, Evotec identified material impacts related to waste generation and resource outflows across its laboratory operations, manufacturing services and administrative sites." "Evotec is working to align waste sorting, recovery and disposal practices with best practices across its sites," citing risk of "higher landfill rates, regulatory non-compliance or environmental harm" where alignment is incomplete.

"In 2025, Evotec did not adopt any group-wide actions or allocated specific resources related to resource use and waste reduction. Activities during the reporting period were limited to maintaining compliance with applicable regulations and continuing existing site-level waste-management practices."

Targets related to resource use and circular economy

Reference: page 86.

"No group-wide quantitative or qualitative targets related to resource use or waste reduction were in place in 2025." "At this stage, the company's focus remains on improving data quality, standardizing waste classifications and establishing a reliable baseline for future target setting."

"Once sufficient, comparable data are available across the reporting perimeter, Evotec intends to assess appropriate levels of ambition and define corresponding performance indicators." The Waste Management Standard introduced in 2024 "is intended to support the future development of consistent indicators and targets."

Resource outflows

Reference: pages 87-88.

Evotec's disclosed resource-outflow metric is its waste data: "In 2025, Evotec generated an estimated total of 3,382 tons of waste, which included 1,921 tons of hazardous waste and 1,461 tons of non-hazardous waste." "1,570 tons of waste, or 46% [of] the total waste generated, was not recovered." "Resource outflows occur throughout Evotec's drug development services, including product packaging, laboratory consumables and shipment logistics," and "Evotec is working to further assess and integrate circular practices within its operations and services." No broader product/material outflow breakdown beyond waste is disclosed.

Waste

Reference: pages 87-88 (Tables 22, 23a, 23b).

"Evotec generated an estimated total of 3,382 tons of waste" in 2025 (1,921 t hazardous; 1,461 t non-hazardous), up from 1,479 t hazardous / 4,938 t non-hazardous combined reporting in 2024's total.

Non-hazardous: 486 t to disposal (mostly landfill, 422 t) and 977 t diverted (798 t recycling). Hazardous: 1,082 t to disposal (904 t "other disposal operations") and 834 t diverted (716 t recycling). "Additionally, we generated 0.79 tons of radioactive waste." "In 2025, a total of 14 treatment codes were applied to hazardous waste streams and 11 treatment codes to non-hazardous waste streams."

Policies related to own workforce

Reference: pages 90-91.

The Code of Ethics and Business Conduct is the cornerstone, covering "equal treatment, non-discrimination, anti-harassment, data privacy and employee wellbeing"; it applies to employees, contingent staff and contractors (not suppliers). Evotec's Policy Statement on Human Rights is "based on internationally recognized principles," including the UN Universal Declaration, ILO Declaration and OECD Guidelines, and describes the German Supply Chain Due Diligence Act (SCDDA) governance structure established in 2024, with a Human Rights Officer appointed.

"Evotec explicitly prohibits discrimination based on ethnicity, gender, sexual orientation, religion, physical or mental ability, social background, age, or nationality."

Processes for engaging with own workers and workers' representatives

Reference: page 91.

Evotec gathers insights through "structured yearly engagement mechanisms such as employee surveys, which achieved an 82% response rate in 2025 and a 57% response rate in a 2025 Pulse Survey." "Regular town halls and the intranet keep employees informed," and "local employee councils and representatives play a vital role, particularly in regions with Works Councils."

Responsibility lies with the CPO, supported by the Global HR Team and regional HR leaders. "While Evotec has not adopted a formal Global Framework Agreement for workers' rights, its policies and operations are designed to uphold" international labour standards including the UN Global Compact and ILO conventions.

Processes to remediate negative impacts and grievance channels

Reference: page 91.

"The EVOwhistle tool allows Evotec employees to report violations of laws, internal policies and our Code of Ethics and Business Conduct anonymously." Reports are handled by the Group Compliance Officer and Case Managers; "Whistleblowers receive feedback within three months," following "the four-eyes principle."

The SCDDA Grievance Process "enables also employees to report human rights and environmental risks or violations." Complaints can go to humanrights@evotec.com or by mail to the Hamburg Complaints Office. "In 2025, no severe human rights issues and incidents connected to the own workforce were brought to our attention that were confirmed (2024: 0 cases)."

Actions on material impacts on own workforce

Reference: page 92.

The 2025 DMA identified "two negative material impacts and no material risks or opportunities related to Evotec's workforce" - health & safety, and organizational-change impacts from the Priority Reset and Target Operating Model. Actions included reinforcing the Code of Ethics; developing the Leadership Framework in 2025 "to mitigate risks related to unequal treatment, leadership inconsistency and psychological safety"; structural HR adjustments under the Target Operating Model; acquiring Workday Help and Workday Journeys modules; and developing the People Dashboard "to improve transparency of people data" while protecting privacy.

Targets - own workforce

Reference: page 100 (heading "Targets Own Workforce").

"Workforce representatives were engaged through information and consultation... However, they were not directly involved in the formal setting of quantitative or outcome-oriented targets." "Work to define such targets is planned as part of the continued implementation of the People Strategy."

"Evotec has defined formal, measurable targets specifically to manage material impacts, risks and opportunities related to its own workforce's Health and Safety" - see the Health and Safety 2025-2028 multi-year objectives (Risk Resilience, Learning & Improvement, Harmonized Processes, Employee Health, Reputation).

Characteristics of the undertaking's employees

Reference: page 93 (Table 24, Table 25a-b).

Total employees: 4,553 (2025) vs 4,823 (2024) - Male 2,058, Female 2,481, Other 7, Not Reported 7. Permanent: 4,467; Temporary: 86; Non-guaranteed hours: 0. Full-time: 4,153; Part-time: 400. By region (full-time, 2025): France 210, Germany 933(approx.), Italy 848, UK 817, US 758.

"For 2024 we present a different number for headcount compared to the Financial Statement which is 4,827. The difference is due to the ESRS standard, which only requires the inclusion of business units with 50 employees or more (Austria had 4 employees and was excluded)." The decrease reflects the Priority Reset and the December 2025 divestiture of Just - Evotec Biologics EU.

Characteristics of non-employee workers

Reference: page 94.

"The total number of non-employees for 2025 is 396." Non-employee data (contractors, consultants, external staff) is "tracked using an internal management platform," capturing "individuals working on-site or under Evotec's direction for at least 30 days," reported as headcount as of December 31, 2025 rather than as an average or FTE.

Data is categorized "by role type, region, and functional area, with explanations of engagement rationale," such as project-specific needs, expertise gaps or temporary workload increases.

Health and safety metrics

Reference: pages 94-96 (Table 26).

Governed by the Global Health & Safety Policy, applied "across 100% of our operations," with four strategic pillars: Journey to ISO (45001/14001 alignment), FLCA Mitigation, Healthy Workplaces, and Lead, Share & Learn.

2025 metrics: 16 recordable work-related injuries (11 lost-time injuries, LTIs), 170 days lost, LTIFR 1.1 per million hours worked, LTISR 0.17 days per 10,000 hours, 0 cases of workplace ill health, 0 fatalities, and zero injuries to persons outside the workforce. "We experienced no Significant Harm events... compared with one event per year in 2022, 2023, and 2024."

Incidents, complaints and severe human rights impacts

Reference: page 91.

Incoming reports are handled via EVOwhistle and the SCDDA Grievance Process, following "the four-eyes principle, ensuring objectivity and accountability." "We do not tolerate any retaliation or discrimination against reporters based on a report and protect them as far as possible and as long as the report was made in good faith."

"In 2025, no severe human rights issues and incidents connected to the own workforce were brought to our attention that were confirmed (2024: 0 cases)."

Policies related to value chain workers

Reference: pages 97-99.

The Policy Statement on Human Rights covers own workforce and supply chains, aligned with the German LkSG, UN Guiding Principles, ILO Declaration and OECD Guidelines; approved by the CEO. The Supplier Code of Conduct (SCoC), maintained since 2022 and last updated June 2025, applies to all direct suppliers and "sets requirements for safe working conditions, fair and respectful treatment of employees, and legal and ethical practices," explicitly addressing "human trafficking, forced labor and child labor."

A sustainable-procurement chapter of the Procurement Policy, finalized 2025, sets environmental, social and governance objectives for value chain workers, overseen by the Global Head of Supply Chain.

Processes for engaging with value chain workers about impacts

Reference: page 98.

"At present, Evotec does not have a dedicated process for direct engagement with workers in the value chain. Engagement is therefore conducted indirectly through supplier representatives, such as ESG officers or other designated contacts. As a result, Evotec is not yet able to disclose a general process for direct engagement with value chain workers themselves."

"Evotec is working to strengthen its approach in this area." In the interim, "through supplier sustainability assessments, including EcoVadis, and ongoing exchanges with supplier representatives, Evotec obtains insight into working conditions, human rights risks and potential impacts."

Remediation processes and grievance channels for value chain workers

Reference: pages 98-99.

"We follow the principle of continued engagement, working collaboratively with suppliers to implement corrective actions and prevent the recurrence of issues," rather than immediate termination. Corrective action plans may include "enhanced reporting requirements, worker training programs or updates to workplace policies."

Channels: Evotec's central Grievance Office (Humanrights@evotec.com or by mail) and EVOwhistle. "The central consolidation and review of the grievance procedure takes place once a year as part of the consolidation of the LkSG documentation." "There were no severe human rights cases in the value chain brought to our attention in 2025 (2024: 0 cases)."

Actions on material impacts on value chain workers

Reference: pages 99-100.

Evotec uses EcoVadis IQ "as a core element of its supplier risk management approach," assessing supplier risk profiles by industry- and country-specific factors using 18 months of procurement spend data. "In 2025, Evotec extended this risk management approach to prospective suppliers," who "may be required to provide an external sustainability rating as part of the onboarding process."

Monthly meetings with "EcoVadis Champions" review progress. "To further implementation and improvement, we allocate both financial and human resources," funding EcoVadis modules and Procurement-department engagement.

Targets - workers in the value chain

Reference: page 100.

"As of the 2025 reporting period, Evotec has not yet defined measurable outcome-oriented targets relating to its material impacts, risks and opportunities concerning workers in the value chain." Progress is monitored through "regular (monthly) reviews" using qualitative indicators, and "Evotec intends to introduce measurable and realistic outcome-oriented targets from 2027 onwards."

One process-related target was introduced in 2025: "increasing the coverage of relevant suppliers subject to a valid external sustainability rating," where relevant suppliers are those Evotec's risk analysis rates medium-high, high or very-high risk.

Prevention and detection of corruption and bribery

Reference: page 102 (Table 27).

Procedures include the Code of Ethics and Business Conduct, the Anti-bribery and Corruption (ABC) Compliance Policy, the Global Whistleblowing Policy and Global Case Handling SOP, supported by compliance training, a dedicated compliance function, EVOwhistle, and AFC risk assessments. "In 2025... we conducted AFC risk assessments in the UK and in Italy, updated our Anti-Bribery and Corruption Compliance Policy and introduced a whistleblowing e-learning" (live 2026).

Training coverage for new joiners: 95% completion rate in both 2024 (524 of new joiners trained) and 2025 (526 trained).

Incidents of corruption or bribery

Reference: page 103.

"In the case of alleged incidents relating to corruption or bribery, the Compliance Department will manage the investigation," supported where necessary by Internal Audit or external advisors; outcomes are reported to the Management Board or, where a Management Board member is the subject, to the Supervisory Board.

"No incidents of corruption and bribery were brought to the attention of the Global Compliance Team during the reporting period (2024: 0 incidents)."