GEA Group AG

Reference: page 68; pages 67-70.

The Supervisory Board monitors the Executive Board. The Executive Board chair (the CEO) "bears overall responsibility during the reporting year for the topic of sustainability" (page 68). The CEO works with the Global Executive Committee (GEC), which "meets monthly" and covers sustainability among its topics (page 68). The Chief Sustainability Officer (CSO) reports directly to the CEO and sits on the GEC. Since January 1, 2026 the Sustainability department is led by an Executive Board member, the Chief People and Sustainability Officer (page 68).

A cross-functional Sustainability Committee chaired by the CSO "holds regular quarterly meetings" (page 69). On the Supervisory Board, the Presiding and Sustainability Committee covers ESG strategy, the Committee for Innovation and Product Sustainability covers product matters, and the Audit and Cybersecurity Committee covers the EU Taxonomy and sustainability reporting (page 69).

Board composition, expertise and diversity datapoints (GOV-1 paragraphs 20 to 23) are incorporated by reference from the Corporate Governance Statement (pages 67, 70).

Reference: page 69; pages 68-70, 80.

"Key findings, decisions and matters requiring coordination are communicated to GEA's decision makers at regular coordination meetings" (page 69), so that they are informed about material impacts, risks and opportunities, action plans and target progress.

Topics discussed in 2025 included expanding community engagement, upgrading the innovation process to make circular economy a core component, adding detail to Scope 1, 2 and 3 decarbonization pathways including a CapEx budget for selected production sites, and validating the double materiality assessment (page 69). Supervisory Board members completed the online sustainability training that is mandatory for the whole workforce (page 69).

The Executive Board "signed off on the results" of the double materiality assessment and presented them to the Supervisory Board for information (page 69). It approved them in November 2025 (page 80). The oversight of sustainability reporting under GOV-2 paragraph 26a is incorporated by reference from the Combined Group Management Report (pages 67, 70).

Reference: page 71.

Reducing Scope 1 and Scope 2 emissions "has been one of the Executive Board's long-term variable remuneration components since 2022 (Long-Term Incentive, LTI)", and reducing Scope 3 emissions has been part of the LTI since 2024 (page 71). The short-term bonus (STI) also includes social aspects: "In 2025, improving occupational safety was set as one of three criteria-based modifier targets" (page 71).

Scope 1 to 3 reduction also feeds the long-term pay of the other GEC members, excluding the Executive Board. The top 150 senior managers were incentivized in 2023 on the number of Add Better products, and since 2024 on sales from Add Better products (page 71). A chart on the page maps each element to the Executive Board, the GEC and the top leadership team for 2022 to 2025.

The full GOV-3 disclosure sits in the Remuneration Report, section "Remuneration of the members of the Executive Board", and is incorporated by reference (page 71). The share of pay tied to climate is not stated in this chapter.

Reference: page 235; pages 67, 70, 80.

The statement says that "The disclosures pursuant to ESRS 2 GOV-4 paragraph 32 have been included in the disclosures indicated as such in section 'Other Disclosure Requirements' at the end of this Sustainability Report" (page 67). That section is the table "List of procedures for fulfilling due diligence obligations" (page 235). It maps the five core elements of due diligence to chapters: (a) embedding in governance, strategy and business model, (b) engaging affected stakeholders, (c) identifying and assessing adverse impacts, (d) taking action, and (e) tracking effectiveness.

Examples of the references: the Climate Transition Plan 2040 chapter and the air pollution, water and circular economy action sections; the S1 human rights risk management in own operations; the S2 human rights risk management in the supply chain; and the G1 Internal audit section (page 235).

GEA says it goes beyond legal duties: it "has introduced voluntary due diligence mechanisms" (page 70). Its Human Rights Policy follows the German Act on Corporate Due Diligence in Supply Chains (page 180).

Reference: page 66; pages 66-67, 78, 80, 238-239.

The index points GOV-5 to the basis of preparation (page 66) and the double materiality assessment section (page 78). The statement was "prepared in full compliance with the European Sustainability Reporting Standards (ESRS)" (page 66). The report says that GOV-5 paragraph 36 is incorporated by reference from the "Opportunity and risk management system" section of the Combined Group Management Report (pages 67, 80).

In that section, GEA says its opportunity and risk management and internal control procedures "cover the relevant processes involved in sustainability reporting, particularly regarding climate change mitigation" (page 238). It describes group-wide control functions and responsibilities for sustainability data, standardized policies for collecting, validating and releasing data, and targeted training on data integrity (page 238). The internal control system follows the COSO 2013 framework, and Internal Audit reviews the internal control and risk management systems and reports to the Executive Board and Supervisory Board (page 239). Sustainability controls are "being continuously developed" in line with the financial control environment (page 238).

Reference: page 72; pages 64-65, 72-77.

GEA is a supplier of machinery, plants, process technology, components and services to the food, beverage and pharmaceutical sectors. Revenue was about EUR 5.5 billion in more than 150 countries, and in 2025 the group was organized into five divisions (page 64). The value chain is mapped from procurement and logistics, through production and engineering, to marketing, installation, service and repair (page 65). Procurement was about EUR 3.1 billion of revenue (page 195).

The sustainability strategy sits inside the Mission 30 corporate strategy, built on three action areas: Responsible innovation, Resilient operations and communities, and Thriving employees (page 72). Targets include Scope 3 emissions down 27.5% by 2030, 125 Mt CO2e saved along the value chain by 2030 (35.89 Mt reached by end 2025, page 75), Scope 1 and 2 down 60% by 2026 and 80% by 2030, and more than 60% of sales from sustainable solutions by 2030 (page 74; 45.7% reached in 2025, page 75). Circular economy targets are on page 77.

Reference: page 81; pages 81-83.

GEA lists eleven stakeholder groups: shareholders, workforce, business and trading partners, trade unions, the industrial sector, customers, suppliers and service providers, sustainability experts, NGOs and local communities, the environment and nature, and associations (pages 81-83).

Engagement examples: in 2024 GEA was the first DAX company to put its Climate Transition Plan to a shareholder "say-on-climate" vote (page 81). Employees rate GEA and their supervisors on 13 survey dimensions each year, and sustainability scored highest in 2025 (page 81). The sixth Supplier Summit in November 2025 drew 253 participants from more than 20 countries (page 82). GEA held its first Impact Conference with customers in Amsterdam in November 2025 (page 82).

The Chief Sustainability Officer informs the Executive and Supervisory Boards of stakeholder dialogue results at regular sustainability meetings (page 81). Stakeholder views were fed into the double materiality assessment and the strategy (page 81).

Reference: page 84; pages 84-88.

The table on pages 84 to 88 lists every IRO the DMA found material, with value chain position (all marked upstream, own operations, downstream and entire value chain) and time horizon. Counts by topic: E1 climate change 10, E2 pollution 1, E3 water 4, E5 resource use and circular economy 4, S1 own workforce 14, S2 workers in the value chain 13, G1 business conduct 2, plus entity-specific Community Engagement 3 and Data Protection and Information Security 4 (55 in total).

The report says the wording of some IROs was modified, the IROs on climate change and on workers in the value chain were re-assessed, and the Supplier Sustainability Engagement Program impacts were summarized (page 84). GEA "no longer assesses the financial opportunity to reduce or avoid damage compensation costs and capital expenditure through early compliance with sustainability standards as material with respect to workers in the value chain" (page 84).

Biodiversity (E4), affected communities (S3) and consumers and end-users (S4) were assessed as not material (page 80). How each IRO links to strategy is covered in the topic chapters (page 84).

Reference: page 78; pages 78-80.

GEA runs a double materiality assessment every year. A detailed ESRS-based assessment has been performed since 2024 and covers the entire supply chain (page 78). In 2024 a core team from Sustainability, Controlling, Investor Relations, Compliance & Integrity, Information Security, Data Protection, Human Resources, QHSE, Sustainable Operations, Sustainable Procurement and Enterprise Risk Management & Internal Controls made the initial assessment, with workshops and open discussion forums (page 78).

Impact materiality uses the ESRS criteria of scale, scope, irremediable character and likelihood. Financial materiality uses the likelihood and financial impact matrix of the opportunity and risk management system, with EBIT as the preferred metric (pages 79-80). For the final materiality decision GEA set a threshold of "50 percent of the maximum possible average impact" for impact materiality, and 50 percent of the maximum possible average financial effect for financial materiality (page 80).

Environmental topics were assessed with the LEAP approach (page 80). In 2025 the earlier assumptions and findings were reviewed and confirmed, and no changes were made from the prior year (page 80). The Executive Board approved the result in November 2025 (page 80).

Reference: page 231; pages 224-235.

The report prints an ESRS content index titled "List of disclosure requirements followed based on the results of the double materiality assessment" (page 231), running over pages 231 to 234. It lists each disclosure requirement with a pointer to the chapter and section where it is covered, for ESRS 2, E1, E2, E3, E5, S1, S2 and G1, plus two entity-specific topics, Community Engagement and Data Protection and Information Security (page 234).

Where a requirement is not covered, the index says so: "Not reported due to immateriality" for E2-5, E5-4, S1-16, G1-2, G1-5 and G1-6, and "Use of phase-in provisions" for E1-9, E2-6, E3-5, E5-6, S1-7, S1-11, S1-12 and S1-15 (pages 232-234). E4, S3 and S4 do not appear in the index because the DMA found them not material (page 80).

Pages 224 to 230 list the datapoints that derive from other EU legislation, with SFDR, Pillar 3, benchmark regulation and climate law references. The S3 and S4 datapoints are marked "Not material" (pages 229-230).

Reference: page 103; pages 103-106, 225.

The index lists E1-1 under "GEA Climate Transition Plan 2040" (page 231). The plan "was adopted by the Executive Board with the approval of the Supervisory Board", and the CEO is responsible for implementing it (page 103). Shareholders voted on it in 2024, and GEA plans to ask for a vote on progress every three years (page 103).

Goal: net zero across the value chain by 2040, meaning at least 90% reduction and neutralizing the rest through permanent carbon removal, with a maximum of 10% neutralization (pages 103-104). Five levers: corporate culture, product portfolio transformation, operations transformation, commitment of the value and supply chain, and taking a stand in society (page 104).

Investment: "Some EUR 175 million is to be invested by 2040" for site decarbonization, split into exit from fossil fuels (about EUR 30 million), building envelope refurbishment (about EUR 70 million), electrical efficiency (about EUR 25 million), on-site renewable electricity (about EUR 25 million), vehicle fleet electrification and charging (about EUR 15 million), and building and energy management systems (about EUR 5 million each) (page 105). A footnote states GEA "is not excluded from the EU Paris-aligned benchmarks" (page 103).

Back-filled from ESRS 2 IRO-1 and SBM-3, which the content index points to the E1 section "Opportunities and risks arising from climate change" (pages 94-102). This disclosure requirement did not exist under the 2023 ESRS the report was prepared against.

Reference: page 94; pages 94-102.

GEA has followed the TCFD recommendations since 2022. A new scenario analysis was done in 2024 across 60 locations and covered 52.2% of 2025 revenue (page 94). Time horizons: short-term up to 2030, medium-term up to 2035, long-term up to 2050 (page 95).

Scenarios used (pages 95-96): IEA Net Zero Emissions by 2050 as the main transition scenario (1.5°C), IEA Stated Policies (2.4°C by 2100), and RCP 8.5/SSP5-8.5 as the main physical scenario (4.3°C). The scenario analysis covered key supplier industries, sourcing countries, production sites and customer markets (page 96).

Findings (pages 99-101): the three largest transition items are rising steel prices (extra annual costs of EUR 5-10 million in 2030), alternative proteins, and industrial cooling and heat generation. The three largest physical hazards are tornadoes/tropical cyclones, storm surges/river floods, and forest fires. Of 60 locations reviewed, 13 had potential for high physical risk (page 98).

Back-filled from ESRS 2 SBM-3 and IRO-1, which the content index places under the E1 section "Opportunities and risks arising from climate change" (page 231), where the resilience statement sits on page 102. This disclosure requirement did not exist under the 2023 ESRS the report was prepared against.

Reference: page 102; pages 94, 100-102.

Under "The resilience of GEA's climate strategy", GEA states that for the 1.5°C scenario "no material financial risks could be derived for the years 2030 or 2050 for the sites surveyed" that would need presenting in the group management report's opportunity and risk chapter (page 102). The same holds for the analysis of physical risks at the production locations considered (page 102).

GEA says its net zero 2040 strategy drives energy efficiency, renewable energy, low-carbon fuels and carbon-neutral purchasing, and helps counter reputational risk and higher financing costs (page 102). Market openings it names are heat pumps and alternative proteins (page 102).

On adaptation, results were sent to locations exposed in the 4.3°C scenario, with measures such as additional protective walls and closer contact with authorities (page 102). Uncertainty: short- and medium-term physical hazards are "subject to a degree of uncertainty" and of limited use for financial quantification (page 96).

Reference: page 92; pages 92, 195.

The index lists E1-2 under "Policies" in the climate chapter and under "Sustainable procurement > Policies" (page 231).

The main policy is the Environmental Responsibility Policy. It "covers aspects such as climate change mitigation, climate change adaptation, energy efficiency and the use of renewable energies", and sets principles for protecting the environment and restoring biodiversity at group sites (page 92). It applies to all GEA Group companies, suppliers and other business and trading partners. The head of QHSEE and the QHSEE managers at divisional and country level are responsible, and the policy is reviewed annually (page 92). It sits under the Climate Transition Plan 2040, which sets a net zero by 2040 strategy and is part of Mission 30 (page 92).

For the supply chain, the Procurement Policy (revised 2024) and the Supplier Management Policy (revised 2025) define supplier selection, evaluation and development, and sustainability is a fixed supplier performance criterion (page 195). Policy monitoring is explained in the G1 chapter (page 92).

Reference: page 107; pages 107-110, 195-197.

Actions follow the five levers of the Climate Transition Plan 2040 (page 107). Product portfolio: 50 products carried the Add Better label by end 2025 (2024: 29), with Add Better Consulting for customers (page 107). Own operations: about EUR 175 million to be invested by 2040; 51% of managers' company cars were electrified by 2025 (2024: 34%), 85% in Germany; self-generated renewable electricity is to reach 25% by 2030; all locations have bought green electricity since 2022; building and energy management systems are expected to improve efficiency by 2% a year (page 107).

Supply chain: the most strategic suppliers must commit to the SBTi and share product emissions data on request, and a "Decarbonization Playbook" was produced for procurement in 2025 (page 107). Procurement staff get monthly training (page 196), and GEA is a member of the SteelZero steel initiative (page 195).

Other actions: HSE training every two years, with focus months on energy, water, air and waste (page 108); an internal carbon price of EUR 130 per tonne (page 110); Gold Standard carbon credits bought for 2025 (page 104).

Reference: page 93; pages 93, 112, 194.

Targets are against a 2019 base year and apply to the whole group (page 93): cut Scope 1 and 2 GHG emissions by 60% by 2026 and 80% by 2030, cut Scope 3 by 27.5% by 2030, and reach net zero across the value chain by 2040. "The 2030 targets and the net zero 2040 target have all been validated by the Science-Based Targets initiative (SBTi)" (page 93). The page adds that the strategy assumes the international community meets its net zero commitment under the IEA Stated Policies Scenario (page 93).

Absolute targets on page 112 (printed there with period thousands separators): total Scope 1 and 2 below 31,824 t (2026), 15,912 t (2030) and 7,956 t (2040); Scope 3 below 27,316,269 t (2030) and 3,767,762 t (2040).

Progress: Scope 1 and 2 are down 61.6% against 2019 (2024: 58.0%), and the 2026 target of 60% was met early; Scope 3 is down 38.2% (2024: 32.7%) (page 89). Supplier targets: suppliers must commit to a science-based target consistent with the SBTi, and low-emission steel is to be 50% of steel purchases by 2030 (page 194).

Reference: page 111.

Total energy consumption was 236,261 MWh in 2025 (2024: 247,330 MWh), down 4.5%. Renewable sources supplied 98,092 MWh, a 41.5% share (2024: 39.5%). Fossil energy was 138,169 MWh, or 58.5%: natural gas 96,557 MWh, crude oil and petroleum products 32,625 MWh, district heating 6,334 MWh and other fossil sources 2,653 MWh. No nuclear energy was consumed (page 111).

Electricity was 97,411 MWh, of which 7.4% was self-generated from the group's own photovoltaic systems (2024: 7.2%) and 92.7% came from external renewable sources through green power contracts and guarantees of origin (page 111). Self-generated electricity was 7,160 MWh.

Energy intensity fell from 45.6 to 43.0 MWh per EUR 1 million revenue. The page notes that 87 sites enter energy data directly and the remaining entities are estimated using the CRREM method (page 111).

Reference: page 112; pages 112-113.

Scope 1 emissions were 29,443 t CO2e (2024: 32,278 t). Scope 2 was 30,516 t location-based and 1,103 t market-based. Total Scope 1 and 2 (market-based) was 30,546 t, down 8.6% from 33,404 t in 2024 and 79,561 t in the 2019 base year (page 112).

Scope 3 totaled 23,297,433 t, down 8.1%. Category 11, use of sold products, was 21,962,053 t, or 94.3% of Scope 3 (2024: 94.7%). Category 3.1 purchased goods and services was 1,165,149 t. Total GHG emissions (market-based) were 23,327,979 t. GHG intensity was 4,245 t CO2e per EUR 1 million revenue, down 9.3% (page 112).

Categories 3.8-3.10 and 3.12-3.15 were judged not material and are not reported (page 113). Scope 3.1, 3.2 and 3.4 use a spend-based method, and 0.1% of Scope 3 is based on primary data (page 113). Scope 1, Scope 2 and total Scope 3 are marked as subject to a reasonable assurance audit (page 112).

Reference: page 104; pages 104-105, 231-232.

The index lists E1-7 under "GEA Climate Transition Plan 2040 > Offsetting" (page 232).

In 2025 GEA bought carbon credits for 30,546 t CO2e (2024: 33,404 t), supporting a Vietnamese offshore wind farm. This matches its Scope 1 and 2 emissions for the year (page 104). A footnote gives the project facts: located in Vietnam so 0% within the EU, 100% a reduction project, Gold Standard certified, and 0% qualifying under Article 6 of the Paris Agreement (page 104).

The offsetting "is not included in the greenhouse gas emissions reduction targets" and will be scaled back under the plan; GEA does not count it and the SBTi does not recognize it (page 105). No removals were used in 2025: the group did not neutralize emissions, and plans to neutralize unavoidable emissions by 2040 through technical carbon removals, up to 10% (page 104).

Reference: page 110.

GEA applies internal carbon pricing to each relevant investment measure. It works as a shadow price that puts a monetary value on expected emissions, acts as "an investment stress test", and influences the investment KPIs used in decisions (page 110).

The price was EUR 130 per metric ton of CO2e in 2025 (2024: EUR 126), which GEA says is above the average price it knows other companies apply and above the EU Emissions Trading System price. It is reviewed annually against science-based carbon prices (page 110).

In 2025 investments of EUR 9.9 million were made taking the internal carbon price into account. The associated emissions were 766 t for Scope 1 and 220 t for Scope 2, which is 2.6% of gross Scope 1 and 0.7% of gross Scope 2 emissions (page 110). The price "is not used to measure assets presented in the financial statements" (page 110).

Reference: page 133.

The index lists E2-1 under "Air pollution > Policies" (page 232). Air pollutants are handled under the Environmental Responsibility Policy and the "Procedural instructions for serious incidents" (page 133). The policy includes the net zero commitment. The most relevant air pollutants are named as nitrogen oxides (NOx), sulfur oxides (SOx) and volatile organic compounds (VOCs). GEA says that "With the exception of NOₓ, none of GEA's air pollutant emissions are material, as they are below the capacity thresholds specified in the E-PRTR" (page 133).

The serious incident procedure requires potential serious incidents involving air pollutants to be recorded in the reporting system within 12 hours, in particular leaks of more than 1,000 liters. The COO is responsible for the policy and the HSEE department monitors compliance (page 133). Scope and responsibilities of the policy are also described on page 92.

Reference: page 133.

The index lists E2-2 under "Air pollution > Survey of Scope 1 air pollutant emissions" (page 232). GEA has reported air pollutant emissions since 2023. The main source is fuel use by the vehicle fleet, which the Climate Transition Plan 2040 aims to switch to a carbon-neutral fleet. Measures also cut employee commuting by car, including the "JobRad" bicycle leasing program and a subsidy for the "Deutschlandticket" rail pass (page 133).

Actions that cut Scope 1 GHG emissions "simultaneously made a positive contribution" to cutting air pollutants (page 133). The phase-out of fossil energy by 2040 is expected to reduce nitrogen oxides in particular.

GEA has belonged to the WEF and Clean Air Fund Alliance for Clean Air since 2022 and has co-chaired it since 2024, with public activities in 2025 including a list of measures published during London Climate Action Week (page 133). Mandatory HSE training covers air pollution, and a focus month addressed it (page 133).

Reference: page 132.

The index lists E2-3 under "Air pollution > Lower air pollutant emissions each year" (page 232). The target is to reduce air pollutant emissions of nitrogen oxides (NOx), sulfur oxides (SOx), particulate matter (PM10 and PM2.5), carbon monoxide (CO), black carbon (BC) and volatile organic compounds (VOCs) from own operations "by 1.5 percent each year by 2030" (page 132).

"The above target is voluntary, based on standard market analyses and methods, and is not defined due to legal requirements" (page 132). GEA says finding a suitable measurement method and target basis is a major challenge, and in 2023 it adopted the framework of the "Practical Guide for Business: Air Pollutant Emission Assessment" from the Climate and Clean Air Coalition and the Stockholm Environment Institute (page 132).

2025 results: NOx fell 9.9%, and all other reported pollutants fell enough that the 1.5% target was exceeded (page 134).

Reference: page 134.

The index lists E2-4 under "Air pollution > Air pollutant emissions" (page 232). Emissions in 2025 against 2024, in tonnes: NOx 127 (141), SOx 0.6 (0.7), PM10 0.7 (0.9), PM2.5 6.7 (7.6), CO 266 (307), black carbon 3.6 (4.0) and VOC 42 (46). The total was 446.6 t (2024: 507.2 t), down 11.9% (page 134).

Method: calculated with the Climate and Clean Air Coalition and Stockholm Environment Institute guide, using European Environment Agency Tier 1 emission factors. The figures rest on fossil fuel consumption linked to Scope 1 GHG emissions, so estimates in the Scope 1 data carry into the air pollutant figures (page 134). No serious incidents involving air pollutant emissions were recorded (2024: none) (page 134).

Reference: page 137.

The index lists E3-1 under "Water > Policies" (page 232). GEA's commitment is documented in the Environmental Responsibility Policy. Its "Water management" section stresses clean water as a fundamental right and states that "GEA is committed to using water sparingly, complying with, at minimum, all legal standards and encouraging the sustainable use of water at every link in the value chain" (page 137).

The policy applies mainly to internal actions. Sites in water-scarce regions are assessed to identify the effects of water scarcity. A separate "Environmental product responsibility" section covers sustainable solutions that save resources for customers (page 137). The policy's scope and responsibilities are described on page 92, and it is available at www.gea.com. Mandatory HSE training also covers water efficiency (page 137).

Reference: page 137; pages 137-138.

The index lists E3-2 under "Water > Efficient water management" (page 232). GEA identifies sites in regions at risk of water scarcity each year, mapped to the World Resources Institute Aqueduct Water Risk Atlas. Since 2023 it has focused on sites in regions with high or extremely high water risk. In 2025 it developed or updated water strategies at three more sites in such regions, which will be the basis for actions in 2026 (page 137).

Water data was collected directly at 84 locations (2024: 85). Sites treated 31,247 m3 of wastewater for reuse in cleaning or for irrigating green spaces, and the recycling rate was 10.1% (2024: 9.9%) (page 137). Water efficiency was part of mandatory HSE training and a focus month (page 137).

For customers, the Add Better portfolio had ten solutions that cut water use, for example shorter rinsing times and up to 92% water savings for valve seat cleaning (page 138).

Reference: page 136; pages 136, 138.

The index lists E3-3 under "Water > Specific water conservation targets" (page 232). Targets (page 136): cut water withdrawal intensity (per EUR million of revenue) by 30% by 2030 against base year 2021; sites in water-scarce regions must set a water strategy with a continuing reduction target by 2026 and cut the water consumption ratio by 2.5% a year by 2030; offer all products with a "zero freshwater-use" option by 2030; and ensure access to water, sanitation and hygiene at GEA sites.

GEA says all targets are voluntary, based on standard market analyses and methods, and were not set because of legal requirements (page 136).

Progress: 80% of relevant business units had completed the ideation phase of the zero freshwater-use option (2024: 70%) (page 138). Water withdrawal intensity was 66.0 in 2025 (2024: 65.9) (page 139).

Reference: page 138; pages 138-139.

Total water consumption (net freshwater) was 52,703 m3 in 2025 (2024, restated: 52,444 m3), up 0.5%, due to higher use of production capacity at chemical sites. Consumption in areas with water risk, including high water stress, was 16,347 m3, up 10.0% (page 139). Total withdrawal was 362,965 m3 (municipal 310,390 m3, well water 52,576 m3) and wastewater was 310,263 m3 (page 139).

Of 84 sites surveyed, eight reported extremely high water stress and seven high water stress. Together these 15 sites accounted for 31% of total consumption (2024: 28.3%) (page 138). Water intensity was 9.6 m3 per EUR 1 million revenue (page 139).

GEA changed its water calculation method for chemical sites in 2025 and restated 2024 comparatives, as flagged under its basis of preparation (pages 66, 139).

Reference: page 142; pages 92, 142.

The index lists E5-1 under "Resource outflows related to products and services, waste > Policies" (page 232). "The fundamental principles governing resource utilization, circular economy and waste management and associated targets are defined in the 'Environmental Responsibility Policy'" (page 142).

The policy was updated for the 2025 targets and covers three core circular economy areas: sustainable solutions and materials, service offerings and activities, and own operations (page 142). Its "Environmental product responsibility" section sets circular economy requirements for products. Its "Waste management" section requires continuous improvement of production processes to cut waste from own operations and resource consumption, and states that GEA "strives to avoid and minimize the volume of waste" (page 142). Scope and responsibilities are described on page 92.

Reference: page 142; pages 142-147.

The index lists E5-2 under "Resource outflows related to products and services, waste > Circular economy approach" (page 232). GEA has built the circular economy into its business since 2025 and extended it to the whole new machinery business (page 142).

Product actions: circular design principles have been in the development process since 2025, with the first two divisions introducing design guidelines in 2025 and a preference for mono-materials (page 143). An end-of-life guide is being introduced (page 144). Examples: the "Dairy Service 2nd Life" refurbishment of milking robot camera systems and the "Hero for Hero" buy-back of separators and decanters older than 20 years (page 144). Digital: 25 digital products and more than 11,000 smart machines connected (2024: more than 8,000) (page 145).

Own operations: Environmental Core Rules introduced in 2024 for waste separation and reduction, cardboard shredders at sites, a metal briquetting plant and a coolant treatment system (page 146).

Reference: page 141; pages 141-142, 147, 150.

The index lists E5-3 under "Targets related to sustainable solutions and own operations" (page 232). Products and services (page 141): all new solutions circular-ready as of 2030, circular design principles implemented as of 2025, service parts and packaging to meet one of the five Rs by 2026, service sales growth above 6% CAGR and a 40% service share by 2030, higher refurbishment or second-life revenue by 2030, end-of-life instructions for all new solutions as of 2030, and 80% of the serviceable installed base connected by 2030.

Own operations (page 142): waste recycling rate above 98% by 2026, zero waste to landfill by 2030 (99% recovery) with at most 10% waste-to-energy, waste per employee down 2.1% a year by 2026, and hazardous waste down 1.5% a year by 2026. GEA says all targets are voluntary (page 142).

Progress: 55% of packaging materials and service parts meet one of the five Rs (page 147). The recycling rate was 79.9% and the waste recovery rate 90.4% in 2025 (page 150).

Reference: page 147; pages 147-148.

The index lists E5-5 under "Resource outflows related to products and services, waste > Durability of GEA products" (page 232). Average durability by product category (page 147): separators and decanters 15-30 years, valves and pumps 15-20 years, homogenizers 15-30 years, liquid and powder process solutions 15-40 years, milking parlors 20-25 years, milking rotaries 15-25 years, robotic milking 10-15 years, food processing equipment 15-40 years, pharmaceutical equipment 15-25 years, compressors, chillers and heat pumps 15-30 years.

Recyclable content in products is more than 95% (2024: more than 85%), repairability is good to highest at more than 60% (2024: more than 50%), and recyclable content in packaging is more than 95% (page 147). GEA says it "does not systematically collect and store real data on durability" and bases the ranges on product management assumptions validated internally (page 148).

Reference: page 149; pages 149-150.

The index lists waste as an E5 sub-topic and E5-5 under the chapter "Resource outflows related to products and services, waste" (page 232); the waste metrics sit in that chapter's metrics section.

Total waste generated was 16,921 t in 2025 (2024: 15,059 t), up 12.4%, which GEA attributes to greater granularity in reporting. Non-hazardous waste was 15,214 t and hazardous waste 1,707 t (up 3.9%). Waste diverted from disposal was 13,512 t and waste directed to disposal 3,409 t (page 149). Of non-hazardous waste directed to disposal (2,725 t), landfill was 1,120 t and incineration with energy recovery 1,523 t. Of hazardous waste directed to disposal (684 t), landfill was 287 t and incineration with energy recovery 259 t (page 150).

The recycling rate was 79.9% (2024: 73.5%) and the waste recovery rate 90.4% (2024: 92.6%) (page 150). "No radioactive waste is generated at GEA" (page 149). Data came directly from 73 sites (2024: 75) (page 150).

Reference: page 161; pages 160-161, 172, 180.

The index lists S1-1 under the D&I, occupational health and safety and human rights policies (page 233). The Diversity and Inclusion Policy is a "group-wide global standard", in place since 2021 and revised in 2022, with the Senior Director People & Talent Development responsible and the Chief Human Resources Officer overseeing (page 161). The Occupational Health and Safety Policy has applied since 2023 to all GEA companies, managers and employees and to the whole value chain; the Vice President Health, Safety, Environment, Energy & Travel Security is responsible (page 172). The GEA Care Policy has framed occupational health management since 2024 (page 172).

The Human Rights Policy "applies both to the company's own workforce and to workers in the value chain", and is supplemented by the Whistleblower Protection Policy; the Chief Sustainability Officer, who is also the Human Rights Officer, is responsible for the Human Rights Violation Investigation Policy (page 180).

Reference: page 161; pages 161-164, 167, 169, 173-176.

The index lists S1-4 under the D&I pillars, training, employee surveys and occupational health and safety actions (page 233).

Diversity actions in 2025 (page 164): the Lean In community grew to 518 participants (from 426), a global Female Mentoring Program started with 21 mentoring pairs, PRIDE@GEA grew from 30 to 42 members, and a D&I statement was added to the recruitment policy so that at least one woman is on the shortlist for open positions.

Health and safety (pages 171-175): a new global HSE standard of 24 key elements, ten Safety Core Rules in mandatory training offered in 22 languages, ISO 45001 certification covering 82.7% of production sites, "#SafetyByChoice", near-miss recording since 2017, and GEA Care health programs. An Employee Assistance Program is described as covering 42 of 61 countries on page 160 and 22 countries on page 175. Training runs through Workday Learning and the annual Perform & Grow process (page 167).

Reference: page 160; pages 160, 169, 171, 179.

Targets under Mission 30 (page 160): women in management levels L1 to L5 up to 25% by 2030 and 30% in leadership development programs; all employees to complete unconscious bias training by 2030; at least 80% of employees rating the Engagement dimension favorably by 2030 (76% in 2025, 74% in 2024, page 169).

Safety targets (page 171): LTIFR of 2.5 by 2030, with 3.73 set for 2025; LTISR down 10% a year, target 98.28 for 2025; and a proactive incident rate target of 870.55. Results were LTIFR 3.89, LTISR 105 and PAIR 857, so GEA "narrowly missed" the first two and stayed marginally below the third (page 171). ISO 45001 certification for all production sites with an occupational health and safety management system is a 2026 target (43 of 52 production sites in 2025).

Human rights: a "strict zero-tolerance policy" is an evergreen target (page 179). GEA says all targets are voluntary (page 179).

Reference: page 154; pages 154-156.

GEA had 18,970 employees by headcount on December 31, 2025 (2024: 18,720), or 18,628 full-time equivalents. External workers added 903 FTE, of which 843 were contingent or temporary workers and 60 independent contractors (page 155). By gender: 14,900 male, 3,954 female, 0 other and 116 not reported (page 155).

By contract: 18,111 permanent employees and 859 temporary employees; GEA does not use non-guaranteed hours contracts (page 156). Turnover was 1,891 employees, a rate of 10.0% (2024: 10.8%) (page 156). Germany, with 6,278 employees, is the only country meeting the test of at least 50 employees and at least 10% of the workforce (pages 154-155).

The methodology uses data from the Workday HCM system as of December 31 and excludes apprentices and employees in inactive employment relationships from the headcount (pages 154-155).

Reference: page 159.

The index lists S1-8 under "Collective bargaining coverage metrics" (page 233). Collective bargaining agreements apply to 43.3% of employees worldwide (2024: 46.2%), which is 8,216 employees (2024: 8,651) out of 18,970 (page 159).

For worker representation in the EEA, only Germany meets the country test, with 6,278 employees, of whom 6,089 work in subsidiaries with worker representatives, and the report states coverage of 100.0% (page 159). Social dialogue in relevant EEA countries runs through the European Works Council, and through local works councils in Belgium (page 159). A regional table groups coverage bands from 0-19% to 80-100%, with Germany in the highest band (page 159).

Reference: page 165; pages 165-166.

Gender at top management levels at December 31, 2025 (page 166): the Supervisory Board has 12 members, 8 male (66.7%) and 4 female (33.3%); the Executive Board has 3 members, all male. Upper management (reporting lines 1 to 3) is 628 people, 19.6% female; middle management (lines 4 and 5) is 1,646 people, 17.4% female. Total management (lines 1 to 5) is 2,274 people, 18.0% female (2024: 17.4%).

Age distribution of employees: under 30 years 9.8%, 30 to 50 years 56.2%, over 50 years 32.8% (page 165). No age data was available for 1.2% of employees.

Leadership development programs had 296 participants in 2025, of whom 90 were women (30.4%) (page 165). GEA restated 2024 management figures to levels L1 to L5 (page 166).

Reference: page 157.

The index lists S1-10 under "Adequate wages" (page 233). GEA says that "the total annual base pay for all employees is at least at the level of the statutory minimum wage, if this is defined, or at the level of the living wage in all other countries" (page 157). It adds that collective bargaining agreements apply to about half of all employees.

Method: the adequate wage is defined as the statutory minimum wage, or a living wage where no minimum exists, using hourly data from the external WageIndicator provider published in October 2025. It is compared with total annual base pay including guaranteed payments, with pay and weekly hours taken from the Workday HCM system as of March 31 and December 31 (page 157). Pay levels are set with the Mercer IPE job evaluation system and the Mercer WIN compensation database (page 157).

Reference: page 168.

The index lists S1-13 under "Training, apprenticeships and dual study programs" (page 233). In 2025, 16,598 employees took part in regular performance and career development reviews, which is 87.5% (2024: 83.2%): 87.8% of men and 86.8% of women (page 168).

Average training hours per employee were 10.2 in 2025 (2024: 8.4): 10.3 for men and 9.6 for women in 2025, against 8.6 and 7.4 in 2024 (page 168). Training hours cover all employees, full-time and part-time. The average divides total hours by employees at December 31, and the review period runs from November of the previous year to the end of the reporting year (page 168).

Reference: page 177; pages 177-178.

The lost time injury frequency rate (LTIFR) fell to 3.89 per million hours worked (2024: 4.45). There were 164 work-related accidents with lost time (2024: 189), down 13%, and 4,403 days lost (2024: 4,638). The severity rate (LTISR) was 105 days lost per million hours (2024: 109). The proactive incident rate rose to 857 (2024: 757) (pages 177-178).

No fatalities occurred among own employees or other workers in 2025; one fatality was reported among other workers in 2024 (page 178). Recordable work-related illnesses numbered 2 (2024: 3) and the total recordable injury frequency rate was 24.69 (2024: 26.66) (page 178). The gross LTIFR including other workers was 4.25 (page 178).

100% of the workforce, including temporary workers, is covered by a health and safety management system, and 77.1% of sites had no lost time accidents (page 178).

Reference: page 184.

The index lists S1-17 under "Metrics related to reports and (potential) violations" (page 233). In 2025 GEA recorded 3 incidents of discrimination, including harassment (2024: 3) and 66 complaints (2024: 23), all filed through channels for its own workforce. None were filed through OECD National Contact Points (page 184).

There were no severe human rights incidents among the own workforce, none involving non-respect of the UN Guiding Principles, the ILO Declaration or the OECD Guidelines, and no fines, penalties or compensation (page 184). Figures come from the internal whistleblower system and no estimates are made. GEA distinguishes complaints (all reports received) from cases (complaints classified as plausible that trigger an investigation) (page 184).

Reference: page 188; pages 180, 188, 195.

The index lists S2-1 under the S1 human rights policies, the S2 "Policies" section and the E1 and S2 sustainable procurement policies (page 234).

The Code of Conduct for Suppliers and Subcontractors is a mandatory part of all framework agreements and covers all purchases. It rests on the ILO conventions, the UN Guiding Principles, the UN Global Compact and the OECD Guidelines, and requires an ISO 14001-certified environmental management system (page 188). "In the reporting year, the Code of Conduct was revised once more and expanded to include the topics of equal opportunities, protection against harassment, equal pay, biodiversity and non-deforestation" (page 188). Responsibility sits with the two Senior Vice Presidents for Direct and Indirect Procurement.

Other policies: the Human Rights Policy (page 180), the Conflict Minerals Policy, and the Occupational Health and Safety Policy, which extends to suppliers and encourages ISO 45001 certification (page 188). The Procurement Policy and Supplier Management Policy are described on page 195.

Reference: page 189; pages 181, 187-191, 193-198.

The index lists S2-4 under reporting of violations, "Occupational health and safety in the supply chain" and supply chain management (page 234).

Suppliers with a critical gross risk profile were about 1% of procurement volume (2024: 2%). Critical suppliers go through a net risk analysis with an external provider, used since 2023, which adds media screening and a detailed self-assessment, and remedial actions are tracked (page 189). At year end 109 suppliers were monitored (2024: 213) (page 190). GEA ran 88 on-site supplier audits in 2025 (2024: 110) plus six extra SMETA audits (pages 190, 198). There were no violations in the supply chain in 2025 (page 190).

Conflict minerals: more than 500 A-suppliers were asked to report sources through the CMRT template (page 190). Occupational safety: GEA has recorded all lost-time accidents of subcontractors' staff since 2023 (page 187).

Reference: page 187; pages 179, 187, 193-194, 199.

The index lists S2-5 under the zero-tolerance policy, "Binding supply chain targets" and the Supplier Sustainability Engagement Program (page 234). GEA applies a "strict zero-tolerance policy" on human rights compliance by suppliers (page 187). Direct suppliers with revenue of at least EUR 10,000 are subject to an annual risk analysis.

By 2030 all of the group's approximately 1,400 A-suppliers must meet the sustainability criteria in full (2024: approximately 1,900), and preferred suppliers by the end of 2026 (page 193). The four criteria applied in 2025 are acceptance of the Code of Conduct, an annual EcoVadis assessment, a commitment to an SBTi-aligned science-based target, and readiness to share product emissions data. They were revised with effect from January 1, 2026 (page 194).

Progress against the criteria is tracked monthly by the Working Group for Sustainability in Procurement and the Supply Chain using dashboards (page 199). GEA says its targets are voluntary (page 194).

Reference: page 207; pages 207-209.

The index lists G1-1 under "Business conduct > Policies" (page 234). Business conduct rests on the Group Code of Conduct, the Integrity Policy, the Third Party Policy and the Competition Policy, summarized in a Compliance Handbook available in at least 18 languages (page 208). The Human Rights Policy applies to employees and workers in the value chain (page 209). Employees confirm the references to group policies when they sign their contracts (page 208).

The Compliance Management System covers anti-corruption, money laundering, antitrust and ethics, and was independently audited under IDW PS 980 in 2021, since when it has been refined continuously (pages 207-208). GEA "has a zero-tolerance policy with regard to bribery, corruption, child labor and forced labor" (page 208). Policies are reviewed annually and published in the Policies and Procedures Center, with Compliance & Integrity checking implementation every six months (page 209). Employees and third parties can report concerns through the whistleblower system (page 207).

Back-filled from the business conduct chapter, where targets sit under "Targets | ESRS G1-4" (page 208) rather than a numbered G1-3 targets disclosure. G1-3 became a standalone DR only in the 2025/2026 ESRS.

Reference: page 208; pages 208-209.

GEA states a zero-tolerance policy on bribery, corruption, child labor and forced labor, and expects managers, employees and business partners to avoid corrupt practices (page 208). Compliance targets are managed on a rolling plan: "New compliance targets are defined and existing targets are reviewed and updated as part of a rolling three-year plan" (page 208). The training system is meant to ensure that 100 percent of employees potentially exposed to risks receive appropriate training (page 209), and 99.4% of compliance-relevant employees had been trained by end 2025 (page 209).

GEA says: "All of the targets mentioned are voluntary, based on standard market analyses and methods, and were not defined because of legal requirements" (page 208).

Reference: page 211.

The index lists G1-4 under "No conviction due to corruption or bribery" (page 234). There were 26 cases of corruption and bribery in 2025, none of them substantiated (2024: no substantiated cases), and there were no convictions (page 211). GEA paid no material fines of EUR 10,000 or more in this context. No sanctions were imposed for anti-corruption violations in 2025 or in the past four years, and no employees were convicted of bribery (page 211).

No cases of money laundering or insider trading were recorded; two cases involving conflicts of interest were reported (page 211). Figures come from the internal whistleblower system, with no estimates, and GEA defines complaints, cases, confirmed cases and convictions (page 211). GEA is a member of the World Economic Forum's Partnering Against Corruption Initiative (page 211).