TeamViewer

The role of the administrative, management and supervisory bodies

Reference: page 53 (listed in the ESRS content index, row 3, at page 89).

TeamViewer SE is a European stock corporation with a dualistic governance system that "strictly separates the management undertaken by the Management Board from the supervision performed by the Supervisory Board" (page 53).

Composition in the reporting year (page 53):

• Management Board: 4 members, 1 woman and 3 men, "for a representation of 25.0% for women and 75.0% for men".
• Supervisory Board: on a yearly average 7.5 members elected by the shareholders, of whom 2.5 were women and 5.0 men, a split of 33.3% / 66.7%. "The Supervisory Board considers all its members to be independent as defined by the German Corporate Governance Code (GCGC)."

Diversity criteria applied to board appointments are gender, international experience, and professional qualifications in technology, SaaS, finance, governance/compliance and cybersecurity. TeamViewer states it "does not currently use quantitative key performance indicators for other demographic characteristics such as age structure or nationality distribution" (page 53).

Employee representation runs through the World Works Council plus a works council for TeamViewer Germany GmbH and Regit Eins GmbH at the Goppingen site (page 53). The Audit Committee also serves as the Sustainability Committee (page 54).

Information provided to and sustainability matters addressed by the bodies

Reference: page 54 (content index row 4, page 89).

Oversight sits with the Audit Committee (which doubles as the Sustainability Committee), the CFO, and the Sustainability Steering Board, made up of the Management Board and the Senior Leadership Team. These bodies "monitor the impacts, risks, and opportunities identified in the Double Materiality Assessment as well as the relevant key performance indicators" (page 54).

Reporting cadence (page 54):

• The Management Board receives a Group-wide risk report semi-annually and ad hoc on the most significant risks and changes in risk assessment.
• The Audit Committee and the CFO are informed semi-annually about risk management.
• Semi-annual meetings between the Head of Sustainability and the Audit Committee, and between the Head of Sustainability and the Management Board, "serve to set objectives and review progress against significant key performance indicators (KPIs), such as CO2 emissions, gender pay gaps, and gender representation in leadership positions".

During the reporting period the two boards "focused primarily on the following key issues: CO2 reduction targets, closing the gender pay gap, cyberattack prevention, reporting obligations under CSRD" (page 54). The Supervisory Board "reviewed semi-annually how risks and opportunities from material sustainability topics were incorporated into the decision-making processes".

Integration of sustainability-related performance in incentive schemes

Reference: pages 54-55 (content index rows 5 and 13, pages 89-90).

Short-term incentive (STI) - an annual bonus with a one-year performance period. It "can optionally include non-financial ESG targets with a share of up to 20%", with target achievement weighted by a modifier of 0.8 to 1.2. In 2025 the modifiers of board members "ranged from 1.06 to 0.99". For each Management Board member "at least one binding ESG objective is set ex ante, which accounts for at least 15% of the overall performance evaluation. This target includes a CO2 reduction target aimed at reducing greenhouse gas emissions across the entire groups value chain" (page 55).

Long-term incentive (LTI) - a performance share plan with a four-year performance period, where "ESG targets account for 20% of the overall target achievement", with achievement ranging from 0% to 200%. Tranche 1 (2020-2023) used the Net Promoter Score; from Tranche 2 (2021-2024) the participation of women in leadership positions was added, both equally weighted (page 55).

In 2025 "ESG integration was achieved through ESG ratings that reflect all material targets from the Double Materiality Assessment" (page 55).

The report states plainly that "The Supervisory Board's remuneration system does not contain any sustainability components" (page 55).

Statement on due diligence

Reference: page 55 (content index row 6, page 89).

TeamViewer presents the ESRS 2 due diligence mapping table, "Due diligence compliance", pairing each core element with the section of the Sustainability Statement that carries it (page 55):

• a. Embedding due diligence in governance, strategy and business model - "Sustainability management and information processes"
• b. Engaging with affected stakeholders in all key steps of the due diligence - "Double Materiality Assessment"
• c. Identifying and assessing adverse impacts - "Double Materiality Assessment"
• d. Taking actions to address those adverse impacts - "Environment: Climate protection and climate change adaptation targets" and "Social: Targets and actions related to own workforce"
• e. Tracking the effectiveness of these efforts and communicating - "Environment: Tracking and effectiveness of targets" and "Social: Actions and risk management"

The datapoint table at page 92 marks the GOV-4 paragraph 30 statement on due diligence as Material, pointing to the section "Due diligence compliance and risk management in relation to sustainability".

Risk management and internal controls over sustainability reporting

Reference: page 50 (the page cited in the content index, row 7, page 89).

"The DMA process is fully integrated into the Group-wide risk management and internal control system. TeamViewer assesses sustainability risks according to the same fundamental principles as other types of risk" (page 50).

Standards and scope (page 50): the system "is based on recognized standards, particularly the COSO Enterprise Risk Management Framework and the relevant auditing standards of the IDW (PS 340, PS 340 n. F., PS 981)". Within sustainability reporting, "the risk management system covers the assessment of impacts, risks, and opportunities, while internal control system encompasses the collection, validation, and release of all ESG data. It relies on clearly defined responsibilities, documented data flows, standardized controls, and system-based access and quality assurance mechanisms."

All identified risks are assessed semi-annually by probability of occurrence and potential impact, considering effects on financial and non-financial target achievement, reputation and regulatory compliance (page 50). Findings feed the semi-annual reports to the Management Board and Supervisory Board, and "The results of the risk analysis and internal controls are fed back into the operational processes of the relevant departments. If necessary, data processes, control points, or roles are adjusted" (page 50).

Strategy, business model and value chain

Reference: pages 55-58 (content index row 8, page 89).

TeamViewer is a global technology company headquartered in Goppingen, Germany, selling AI-infused software for remote access, IT automation, Digital Employee Experience (DEX), secure connectivity and industrial digitalisation, plus augmented and mixed reality (Frontline) solutions (pages 55-56). Customers are private users, SMBs and large enterprises, served mainly on subscription. The Group is managed as a single segment, reported across EMEA, AMERICAS and APAC.

Scale (pages 55-56): consolidated revenue of EUR 746.8 million; workforce of 1,925 FTEs at 31 December 2025 (EMEA 1,226, AMERICAS 396, APAC 303, up 21% year on year). "According to the relevant ESRS sectors, all of TeamViewer's business activities are classified under the ESRS sector group 'Technology' and the ESRS sector 'Information Technology'."

Value chain (pages 57-58) is set out in five phases - R&D; software production and IT infrastructure; marketing and sales; customer support and service; and suppliers and partners upstream - each with its inputs, outputs, IROs and control logic. The IT infrastructure phase "is particularly associated with environmental impacts and risks, primarily due to energy consumption and related greenhouse gas emissions".

Interests and views of stakeholders

Reference: page 50 (content index row 9, page 89), with the topic-level views at pages 74-75 (S1) and page 82 (S4).

"The DMA begins with a value chain analysis. This identifies relevant activities, business relationships, geographic focuses, and stakeholder groups where increased risks of negative impacts or material opportunities are plausible. To gather this input, TeamViewer conducted interviews with internal stakeholders from the Procurement, Legal, Sales, Finance and Office Management departments" (page 50).

"TeamViewer places particular importance on its own employees, customers, and end-users. Their interests, rights, and expectations are systematically taken into account, including through structured dialogue formats, internal training, and regular feedback and exchange processes" (page 50).

The 2025 update of the DMA "primarily concerned the data basis and stakeholder inputs, as well as the consideration of changes in the definition and valuation of the Group, including the acquisition of 1E" (page 51).

Note: the disclosure describes engagement with internal stakeholder functions. Risks in the upstream and downstream value chain "were assessed through expert interviews and classified as non-material" (page 51), not through engagement with external affected stakeholders.

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

Reference: pages 52-53, the "Material sustainability matters" table (content index row 10, page 89).

1. E1 Climate change - "Greenhouse gas emissions from energy consumption in our own operations and the associated negative impacts on climate change". Upstream and own operations; direct negative impact; short to medium term; resilience strategy "Net zero emissions by 2040".
2. E1 Climate change - "Avoidance of greenhouse gas emissions by using digital solutions instead of travel, which can enhance customer benefits". Downstream; an opportunity.
3. S1 Own workforce - "A balanced representation of women in management at all levels of the Company"; own operations; direct positive impact; short term.
4. G1 Business conduct - "Good corporate governance"; upstream, own operations and downstream; direct positive impact.
5. Product, data and IT security - an entity-specific matter: "Potential cyberattacks can have negative impacts on the Company's users and customers". Potential negative impact and potential risk; short term.

TeamViewer states: "Based on current assessments, TeamViewer does not expect any material financial impact on the Company's financial position, financial performance, or cash flows from the identified risks and opportunities. No material adjustments to carrying amounts are expected in the upcoming reporting period" (page 52).

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

Reference: pages 50-51 (content index rows 11, 16 and 54, pages 89-91).

"In the 2025 fiscal year, TeamViewer updated its existing Double Materiality Assessment (DMA) in line with the requirements of the EU Corporate Sustainability Reporting Directive (CSRD)" (page 50), covering inside-out impacts and outside-in financial risks and opportunities.

Method (page 50): negative impacts are evaluated on magnitude, scope, irreversibility and probability, positive impacts on magnitude, scope and probability, and financial risks and opportunities on probability, extent and nature of the effects using a company-specific risk matrix. "TeamViewer uses a uniform five-point scale (1-5)... Issues are considered material if they reach at least a medium to high overall level."

Climate-specific process (page 51): "To identify and assess climate-related risks and opportunities, TeamViewer uses IPCC climate scenarios as well as the net-zero target for 2040, validated by the Science Based Targets initiative (SBTi), in line with the 1.5C pathway. Physical risks, such as extreme weather events, were analyzed based on the high-emission scenario SSP5-8.5. Risks in the upstream and downstream value chain were assessed through expert interviews and classified as non-material." Climate-specific risk identification and scenario analysis is also presented under E1-2 (2025 ESRS numbering).

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

Reference: pages 89-91, section 4.6 "Content index of the covered ESRS Disclosure Requirements" (content index row 12, page 89).

TeamViewer prints a genuine content index of 58 numbered rows, each giving standard, ESRS pillar, DR number, section of report, name of the disclosure requirement and page. It covers ESRS 2 (BP-1 to IRO-2), ESRS E1 (E1-1 to E1-7 plus MDR-P/A/T/M), ESRS S1 (S1-1 to S1-7, S1-9, S1-16, S1-17), ESRS S4 (S4-1 to S4-5) and ESRS G1 (G1-1, with MDR-P, MDR-A and MDR-T).

Two statements frame the index (page 89):

• "The reportable disclosures were identified based on the Data Point List from the EFRAG Implementation Guidance. TeamViewer applies the materiality principle and has excluded certain non-material data points from its reporting. In its first reporting year, TeamViewer prioritized mandatory disclosures."
• "For some key metrics, the Company makes use of the one-year transition period and will fully integrate these disclosures into reporting at a later stage."

Two things a reader should note. The index describes FY2025 as "its first reporting year" although TeamViewer published an ESRS statement for FY2024. And E1-9 is absent from the index while its four datapoints are marked Material at page 95 with the section "Disclosure Requirement introduced gradually".

Transition plan for climate change mitigation

Reference: page 59 (content index row 14, page 89).

"TeamViewer has implemented a Company-wide climate transition plan for climate protection, encompassing all global locations and relevant parts of the value chain. This plan is publicly available on the Company website and forms the strategic framework for reducing greenhouse gas emissions in Scope 1, Scope 2, and Scope 3. It includes concrete decarbonization measures, target pathways, and milestones" (page 59).

Approval (page 59): "The Management Board approved the updated transition plan in the 2025 fiscal year and regularly monitors its implementation."

Alignment (page 59): the Scope 1, 2 and 3 targets "have been validated as science-based by the Science Based Targets initiative (SBTi) and deemed compatible with the 1.5 C pathway". Net zero by 2040 aligns with "the EU Climate Transition Benchmark and EU Paris-Aligned Benchmark". After the 1E acquisition, "the target baseline and the underlying emissions data will be reviewed and adjusted".

Adaptation (page 59): "TeamViewer does not currently have a dedicated, formalized adaptation action plan. This is due to the fact that the Double Materiality Assessment did not identify any significant physical climate risks of high severity or high probability for its business operations." Adaptation is handled implicitly through distributed cloud infrastructure, redundant server architectures and flexible work models.

Identification of climate-related risks and scenario analysis

Back-filled from ESRS 2 IRO-1 and the E1 climate materiality subsection of the FY2025 report (pages 51, 59-60). This disclosure requirement did not exist under the 2023 ESRS the report was prepared against.

Classification (page 59): "TeamViewer distinguishes between physical climate risks and transition risks. Both risk categories are currently classified as not significant." Physical risks cover extreme weather affecting sites, IT infrastructure and business processes; transition risks arise from regulatory developments, rising energy prices and changing market requirements.

Methodology (page 59): "TeamViewer conducted a climate-related scenario and resilience analysis in the 2025 fiscal year. The analysis encompassed its own business operations as well as relevant parts of the upstream and downstream value chain." Time horizons: short term to 2030, medium to 2040, long to 2060.

Scenarios (page 59): "a 1.5 C compatible scenario (SSP1-2.6), a transition scenario (SSP2-4.5), and a high-emission scenario (SSP5-8.5)". Resolution was site-specific: locations "were geocoded and linked with regional climate data from recognized climate models (including CMIP6)", using "scenario-specific hazard data (including flood, heat, and sea-level risks)".

Gap: no global average temperature projection is given per scenario, and the risk assessment "is currently qualitative" (page 51).

Resilience in relation to climate change

Back-filled from the E1 climate resilience statements in ESRS 2 SBM-3 and the climate chapter of the FY2025 report (pages 59-60). This disclosure requirement did not exist under the 2023 ESRS the report was prepared against.

Result (page 60): "The results show that key parts of the value chain - particularly the cloud infrastructure - are highly resilient to the identified physical risks." Transition risks "are currently considered manageable. At the same time, strategic opportunities arise from the increasing demand for digital, low-emission solutions."

Uncertainty (page 60): "TeamViewer points to methodological uncertainties in the resilience analysis, which arise from model limitations, the availability of regional climate data, and assumptions regarding emission pathways and technological developments."

Capacity to adapt (page 60): "Since TeamViewer does not own any real estate and both its office space and server infrastructure are predominantly leased, potentially vulnerable assets primarily relate to leased locations and cloud service providers. The results of the resilience analysis are therefore incorporated into the selection, contractual design, and ongoing evaluation of these service providers", including requirements for climate risks, redundancy concepts and business continuity, and in "investment decisions regarding long-term IT architectures".

Policies related to climate change mitigation and adaptation

Reference: pages 59-60 (content index rows 17 and 18, pages 89-90, which cite page 59).

"To manage key climate-related issues, TeamViewer has adopted several Company-wide guidelines. These include the environmental policy, the climate strategy, a transition plan, and supplementary guidelines on supplier management and sustainable procurement" (page 60).

Accountability (page 60): "The overall responsibility for the implementation of these guidelines lies with the Head of Sustainability, who is accountable to the Management Board and coordinates the operational management and monitoring."

Environmental policy (page 60) - "outlines the overarching goal of responsible use of natural resources and systematic climate management. It addresses both emissions reduction and the management of climate-related risks." The policies are publicly accessible on the company website, and employees are informed during onboarding and through internal communication channels.

Sustainable Procurement Policy (page 60) - it "defines minimum standards in environmental performance, energy efficiency, and emissions reduction, establishes evaluation and exclusion criteria, and requires key suppliers to disclose relevant ESG indicators", with monitoring "through regular supplier evaluations, contract reviews, and risk analyses" by the Sustainability Team with Procurement and Risk Management.

Actions and resources in relation to climate change policies

Reference: page 60 (content index rows 19 and 20, page 90).

Key measures (page 60):

• "the complete switch to renewable energy for hosting services and office buildings by 2030"
• "the reduction of emissions from business travel by increasing the share of rail travel by 2030"
• "the promotion of climate-friendly commuting (e.g., public transport subsidies, company bike schemes)"
• "the commitment of key suppliers to set emissions targets from 2030 onwards"

Resources (page 60): implementation is "organizationally anchored in the central sustainability team", working with Finance, HR, IT, Legal and Procurement. Funding is not ring-fenced: "Climate-related measures are financed through integration into existing operational budgets... Separate budgets specifically designated for climate protection or climate adaptation do not currently exist. Access to financing and the level of capital costs do not currently pose significant limitations." No monetary amount is attached to any individual action.

Nature-based solutions were considered and rejected (page 60): TeamViewer "is consciously choosing not to implement them because its business model means it owns neither land nor natural carbon sinks and therefore could only directly control nature-based measures to a limited extent. Instead, TeamViewer is focusing on reducing emissions within its own value chain."

Targets related to climate change mitigation and adaptation

Reference: pages 60-61 (content index rows 21 and 22, page 90).

Targets (page 61):

• Short term: "reducing its absolute greenhouse gas emissions in Scope 1 and 2 by 50% by 2030 compared to the base year 2021".
• "Scope 3.1 and 3.2 emissions - particularly from purchased goods, services and capital goods - are to be reduced by 37.8% over the same period."
• Long term: "reduce its emissions in Scope 1, 2 and 3 by 90% by 2040. This will allow the Company to achieve net-zero emissions ten years earlier than required by the SBTi. The remaining 10% will be offset through permanent carbon dioxide removal (CDR)."

Base year recalculation (page 61): the 2021 base year "was recalculated in the 2025 fiscal year due to the acquisition of 1E, in accordance with the requirements of the GHG Protocol, the SBTi Guidance on Base Year Recalculation, and ESRS E1-4, as the significance threshold of 5% was exceeded". Adjusting the baseline "does not change the level of ambition or the timeframe of the existing climate targets", and "The recalculation was performed using the same methodology as for subsequent years and was externally audited."

Assumptions (page 61): "TeamViewer considers key assumptions regarding sales volume development, customer preferences, regulatory requirements, and technological efficiency improvements when setting its climate targets, and reviews these regularly."

Energy consumption and mix

Reference: page 64 (content index row 24, page 90).

Totals for 2025 (page 64), with 2024 comparatives:

• Total energy consumption 4,775.68 MWh (2024: 3,563.22 MWh, +34%)
• Total renewable energy consumption 3,899.89 MWh (2024: 2,854.45 MWh, +37%), a 82% share (2024: 80%)
• Total fossil energy consumption 858.68 MWh (2024: 696.00 MWh, +23%), an 18% share (2024: 20%)
• Consumption from nuclear sources 17.11 MWh (2024: 12.77 MWh), a 0.4% share
• Within renewables: purchased or acquired electricity, heat, steam and cooling 3,774.84 MWh; fuel consumption from renewable sources including biomass 98.06 MWh; self-generated non-fuel renewable energy 26.99 MWh

Basis (page 64): "TeamViewer’s energy consumption stems primarily from indirect sources, as the Company operates neither its own data centers nor production facilities. The majority of its energy use is attributable to purchased IT services and electricity consumption in rented office space." Energy data is converted to MWh using GHG Protocol, CEDA and IPCC factors, and renewable energy at key locations is sourced through certificates of origin.

In the reporting year "approximately 50% of the total electricity procured consisted of electricity volumes covered by such contractual instruments" (page 62).

The datapoint table marks E1-5 paragraph 37 Material and paragraphs 38 and 40-43, which apply to high climate impact sectors, Non-material (page 94).

Gross Scopes 1, 2, 3 and Total GHG emissions

Reference: pages 61-64 (content index row 25, page 90).

"In the 2025 fiscal year, TeamViewer generated a total of 28,813 metric tons of CO2 equivalent (market-related). Of this, almost 99.57% (28,690 metric tons) was attributable to Scope 3 activities. The GHG balance... was externally audited by TUV SUD with ‘reasonable assurance’" (page 61).

Total GHG emissions table, page 63 (2025 including 11 months of 1E, against the recalculated 2021 base year for TeamViewer plus 1E):

• Gross Scope 1: 39 tCO2e (2021: 251; 2024: 104), down 84% on the base year
• Gross Scope 2 location-based: 914 tCO2e (2021: 749); market-based: 83 tCO2e (2021: 685)
• Total Scope 3: 28,690 tCO2e (2021: 36,212; 2024: 22,146), up 30% year on year
• Total market-based: 28,813 tCO2e (2021: 37,148); total location-based 29,644 tCO2e

Largest Scope 3 categories (page 63): purchased goods and services 14,290; capital goods 7,278 (+124%); business travel 4,307; upstream leased assets 1,288; employee commuting 990; cloud computing and data centre services 297.

Intensity (page 64): market-based GHG emissions per net revenue 38.58 (2024: 33.26; 2021: 67.84).

Categories 4, 9, 10, 11, 12, 14 and 15 are excluded as not relevant to a purely software-based model (page 64). Uncertainty is tabulated per Scope 3 category at pages 65-66, with purchased goods and services and upstream leased assets rated High.

GHG removals and GHG mitigation projects financed through carbon credits

Reference: page 67 (content index row 26, page 90).

"TeamViewer does not have own activities for the removal or storage of greenhouse gases, nor is it developing any such measures in its upstream or downstream value chain" (page 67).

Credits retired (page 67): the "Carbon credits retired" table reports 130 tonnes CO2e retired in the reporting year against 419 tonnes in 2024, a fall of 69%, with the share of removal projects at 100%. No credits were purchased for future retirement (0 in both years).

"The 130 t CO2e reported for the year in question stems entirely from the acquisition of verified carbon removal certificates from an external project outside of TeamViewer’s own value chain (Vieille Materiaux - Hempcrete Removal Project)... Independent third parties monitor, verify, and record the removal volumes annually in accordance with the MRV requirements of the Riverse standard" (page 67).

On permanence: "Risks such as non-permanence, leakage, or reversal lie entirely with the project operator, who mitigates them through a declared service life of at least 100 years and annual external audits" (page 67).

Note: the section 4.7 datapoint table marks E1-7 paragraph 56, GHG removals and carbon credits, Non-material (page 94), while the content index lists E1-7 as covered at page 67.

Policies related to own workforce

Reference: page 74 (content index rows 29 and 30, page 90).

Code of Conduct (page 74): it "forms the Group-wide foundation for responsible conduct and establishes binding standards that also include labor and human rights requirements", based on "the International Charter of Human Rights, the ten principles of the UN Global Compact, the UN Guiding Principles on Business and Human Rights, and the OECD Guidelines for Multinational Enterprises". It "contains a zero-tolerance policy towards discrimination and harassment and is binding for all employees worldwide". The Management Board is responsible for implementation; HR, Legal and Compliance run it and report regularly to the Management Board.

Inclusion Policy (pages 74-75): it "defines principles for diversity, equal treatment, and inclusion. It clarifies that decisions regarding hiring, development, promotion, and compensation should be based solely on performance and proven potential. TeamViewer is committed to equal pay for equal work regardless of gender, sexual orientation, ethnicity, marital status, or other demographic factors." Ultimate responsibility rests with the CHRO.

The datapoint table marks S1-1 paragraph 20 (human rights policy commitments) and paragraph 21 (due diligence policies on ILO Conventions 1 to 8) Material, and paragraph 22 (preventing human trafficking) and paragraph 23 (workplace accident prevention) Non-material (page 97).

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

Reference: page 75 (content index row 31, page 90).

Engagement runs "in three phases: first, in the information and consultation phase regarding current developments and planned measures; second, in formal co-determination and hearing processes, if legally required; and third, in the evaluation phase to assess the effectiveness of measures and derive improvements" (page 75).

Formats and frequency (page 75):

• The World Works Council "is informed about relevant developments at least once a year and consulted on key issues".
• The Goppingen works council "is informed weekly about current topics; in matters subject to co-determination, a formal written consultation takes place".
• Biweekly HR / works council exchanges and monthly management / works council exchanges.

Employee-led groups (page 75), voluntary and able to be integrated into working hours: Gender Equity, LGBTQIA+, and Parents@TeamViewer.

Effectiveness (page 75): "To evaluate the effectiveness of these participation formats, TeamViewer conducts an annual employee survey. The Human Resources department evaluates the results and submits them to the respective department heads, who then derive concrete measures. Operational responsibility for implementation lies with the Senior Leadership Team (SLT) or the CHRO."

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

Reference: page 75 (content index row 32, page 90).

"TeamViewer operates under the principle of avoiding negative impacts on its own workforce." Where material adverse impacts occur, the company "immediately discontinues the relevant misconduct" and takes remedial measures including "protective actions for affected individuals, adjustments to internal processes, employment-related actions, and support services such as access to counselling" (page 75).

Channels (page 75): the employee’s manager, a dedicated contact channel to the Compliance Office, or the global whistleblower system "SpeakUp", which "also allows anonymous reports and is open to external whistleblowers as well". Whistleblowers and employee representatives are protected from reprisals.

Handling (page 75): reports go into an internal case register, are checked for plausibility and jurisdiction, and investigated as needed. The Compliance Office works closely with HR "particularly discrimination and harassment", and significant cases are reported in aggregated form to management bodies.

Effectiveness (page 76): tracked by monitoring implementation of agreed measures and by confidential feedback from affected individuals, and by assessing "whether employees are familiar with and trust the channels".

The datapoint table marks S1-3 paragraph 32c Material (page 97).

Taking action on material impacts on own workforce

Reference: pages 76-77 (content index rows 33 and 34, page 90).

"To achieve this, TeamViewer implements measures along the employee lifecycle. These include non-discriminatory recruiting processes such as diverse interview panels and job postings, active sourcing with a diversity focus, and blind screening in the early stages of the process. Additionally, TeamViewer fosters talent through mentoring and leadership training. Structural measures in compensation include role analyses to clarify root causes, standardized salary bands... and standardized performance and promotion processes" (page 76).

The measures "apply to the Company’s entire workforce", with local labour law differences taken into account, and affect "employees, applicants, and managers involved in the selection and compensation processes" (page 76).

Resources (page 76): "TeamViewer provides adequate human and financial resources to manage material impacts and take the necessary actions. Implementation will not incur any significant operating expenses (OpEx or CapEx)."

Financing (page 76): "TeamViewer has an ESG-linked financing instrument whose terms are tied to achieving defined sustainability indicators. The instrument is not earmarked and serves general corporate financing purposes. There is no direct link between the financing instrument and the financing of specific HR programs or actions as defined by ESRS S1."

Targets related to own workforce

Reference: page 76 (content index rows 35 and 36, page 90), with the group-level goal at page 57.

"TeamViewer's targets include increasing the proportion of women in leadership positions and reducing the gender pay gap" (page 76).

Gender pay gap target (page 76): "To reduce the gender pay gap, TeamViewer has defined the quantitative target to achieve a gender pay gap of 5% or less for comparable positions and groups. This target is defined as a relative target and measured as a percentage. The baseline year for measuring progress is the 2025 fiscal year... Target achievement is planned for 2027. This timeline takes into account the requirements of the EU Pay Transparency Directive (Directive (EU) 2023/970)."

Women in leadership (page 57): the group sustainability goals include "Increasing the share of women in leadership positions to 35% by 31 December 2027". The report cross-refers to the chapter "Targets for the participation of women in executive positions" of the Corporate Governance Statement (page 76), where the quotas and their 31 December 2027 deadlines are tabulated (page 124).

Methodology (page 76): "an annual, Group-wide compensation analysis of comparable employee groups. TeamViewer considers position, title, job description, length of service, duration of employment, and location", disclosing limitations on the global comparability of long-term incentive programmes and benefits-in-kind.

Characteristics of the undertaking's employees

Reference: pages 77-79 (content index rows 37 and 38, page 90).

"In the 2025 fiscal year, TeamViewer employed an average of 1,989 people in 23 countries. Most employees work in Germany" (page 77). Figures are headcount, quarterly average.

By country (page 77): Germany 844.5, United States 351.5, India 149.3 (up 219%), Australia 118.0, United Kingdom 109.3, Portugal 97.5, Armenia 74.8; total 1,989.0 against 1,641.3 in 2024, up 21%.

By gender (page 77): male 1,346.0 (67.7%), female 642.3 (32.3%), other 0.8; 2024: male 1,096.0 (66.8%), female 545.3 (33.2%).

By contract type (page 78): permanent 1,980 (male 1,338, female 641, other 1); temporary 9 (male 8, female 1); non-guaranteed hours nil in both years.

Turnover (pages 78-79): "In the 2025 fiscal year, TeamViewer had an employee turnover rate of 17.4%. A total of 341 employees left the Group during the reporting period" (2024: 303 leavers, 18.6%).

By age (page 79): under 30 years 431.3 (21.7%), 30 to 50 years 1,409.0 (70.8%), over 50 years 148.8 (7.5%).

Definitions are given: interns and thesis students are included, while "External contractors ('contingent workers') and third-party employees are not counted as part of the workforce for the purposes of employee headcount figures" (page 77). A separate FTE view puts the workforce at 1,925 at 31 December 2025 - EMEA 1,226, AMERICAS 396, APAC 303 (page 56).

Characteristics of non-employee workers

Reference: page 74 (content index row 39, page 90).

The "Characteristics of non-employees" table at page 74 reports, as of 31 December 2025:

• Non-employees: 96.0 headcount (2024: 75.0), up 28.0%, a 4.6% share of the total workforce (2024: 4.3%)
• Employees: 2,009.0 (2024: 1,669.0), up 20.4%, a 95.4% share
• Total workforce: 2,105.0 (2024: 1,744.0), up 20.7%

Definition (page 74): "In addition to its directly employed staff, TeamViewer uses a limited number of external workers. These include third-party employees in countries where TeamViewer cannot offer direct employment, as well as certain external contractors who perform tasks that could also be carried out by internal employees, particularly in research and development and sales. This excludes external service providers whose services are exclusively related to the value chain, such as maintenance, catering, cleaning, or consulting. TeamViewer takes this distinction into account when managing work-related risks and in its data reporting."

The disclosure gives the headcount and the boundary, but no breakdown of non-employee workers by gender, region or contract type.

Diversity metrics

Reference: pages 77-79 (content index row 40, page 91).

"TeamViewer reports diversity data for management levels in accordance with its internal organizational structure. The highest management level below the Management Board corresponds to the Senior Leadership Team (SLT), as defined in ESRS S1-9 AR 71" (page 77).

Gender at management level (pages 77-78):

• Senior Leadership Team: on average 1.8 women and 5.3 men in 2025, a 25.0% / 75.0% split, on a total of 7.0 (2024: 2.0 women and 3.3 men, 38.1% / 61.9%, total 5.3)
• Management Board: 1.0 woman and 3.0 men, 25.0% / 75.0%, unchanged from 2024
• Supervisory Board: 2.5 women and 5.0 men, 33.3% / 66.7% (2024: 3.0 and 4.8, 38.7% / 61.3%)

Gender across the workforce (page 77): "In the 2025 fiscal year, women made up 32.3% of the workforce, with 641 women employed on a permanent basis and 1 woman employed on a temporary basis (headcount, annual average)."

Age distribution (page 79): under 30 years 21.7% (431.3), 30 to 50 years 70.8% (1,409.0), over 50 years 7.5% (148.8). "In the 2025 fiscal year, approximately 71% of employees belonged to the middle of three age groups."

The share of women on the SLT fell from 38.1% to 25.0% year on year while the team grew from 5.3 to 7.0, which the report does not comment on.

Compensation metrics (pay gap and total compensation)

Reference: page 79 (content index row 41, page 91).

Gender pay gap (page 79): "In the 2025 fiscal year, the gender pay gap at TeamViewer - measured by target salary (fixed salary plus target bonus) - averaged 21% (including the Management Board), which was below the previous year’s figure (2024: 22%)." The median gap was 14.4% (2024: 15.4%).

Total compensation ratio (page 79): "The annual total compensation ratio for 2025 is 27.72", the ratio between the target salary of the highest-paid employee and the median salary of the rest of the workforce.

Drivers the company gives (pages 79-80): workforce composition, with women at 32% of the workforce and concentrated "in the lower paid departments (e.g., administration and support) than in higher-paid areas"; women "at around 28%... underrepresented in management positions below the level of SLT"; geographical differences; and executive compensation.

Method (page 79): target salaries as of November 2025, converted to euros, part-time normalised to full-time equivalents, with long-term incentive programmes and certain benefits-in-kind excluded where global comparability cannot be ensured.

"Apart from the audit review as part of sustainability reporting, the work-related key performance indicators are not validated by an external body" (page 80).

Incidents, complaints and severe human rights impacts

Reference: page 80 (content index row 42, page 91).

"In the 2025 fiscal year, five cases of discrimination and harassment were reported that required further investigation. One case resulted in disciplinary action for discrimination based on gender, ethnic origin, nationality, religion, belief, disability, age, sexual orientation, or other characteristics. All complaints were reported through internal channels, with no reports in the reporting year received through national contact points of the OECD" (page 80).

Table, "Number of incidents of discrimination and harassment" (page 80):

• Number of all reported cases or hints: 5 (2024: 4), up 25%
• Disciplinary action related to discrimination and harassment: 1 (2024: 1)
• Fines, penalties, and compensation for damages: none in either year

"No fines, sanctions, or compensation payments were incurred in the reporting year as a result of the disclosed incidents; the total amount was EUR 0. This was reconciled with the relevant item in the consolidated financial statements" (page 80).

"There were also no serious human rights violations involving the Company’s own workforce identified during the reporting period, including no cases of forced labor, human trafficking, or child labor. The total amount of fines, sanctions, and compensation payments related to such incidents also amounted to EUR 0" (page 80).

Policies related to consumers and end-users

Reference: page 82 (content index rows 45 and 46, page 91).

"The Group-wide IT and product security strategy forms the binding framework for the protection of consumers and end-users. Operational responsibility lies with the Chief Information Security Officer (CISO). Three specialized organizational units implement the strategy" (page 82), supported by external security service providers.

"The product security policy aims to systematically minimize security risks, prevent data breaches, and ensure the integrity, availability, and confidentiality of products and services", addressing cyberattacks, misconfigurations, misuse and misapplication by end-users (page 82).

Monitoring (page 82): "regular risk analyses, security audits, penetration tests, automated system checks, and continuous monitoring of security-relevant events by the central Security Operations Center", escalated to the CISO.

Human rights (page 82): end-users and others can report violations at any time through "SpeakUp", and "In the 2025 fiscal year, no reports of violations of the United Nations Guiding Principles, the ILO Declaration on Fundamental Principles and Rights at Work, or the OECD Guidelines for Multinational Enterprises were received."

Note that the underlying matter is presented in the DMA as entity-specific ("Product, data and IT security") and disclosed through the ESRS S4 requirements (pages 52-53, 91).

Processes for engaging with consumers and end-users about impacts

Reference: page 82 (content index rows 43 and 47, pages 91).

"TeamViewer maintains a continuous dialogue with its end-users to incorporate their requirements early on in product development and ensure an optimal user experience. For larger corporate customers, TeamViewer offers premium support with a dedicated contact person available 24/7 for technical support as well as feedback and suggestions for improvement" (page 82).

Channels (page 82): phone, chat and web form during business hours for all end-users, plus "an online community with over 600,000 members" offering "space for exchange and direct feedback to TeamViewer".

What changed in 2025 (page 82): "TeamViewer strategically expanded its dialogue with end-users. The goal was to strengthen transparency and trust and to systematically incorporate end-user perspectives into the evaluation of service quality. To this end, end-users were involved in tracking relevant performance indicators, particularly regarding product functionality, security, and service availability."

Use of the input (page 83): "TeamViewer analyzed the insights gained and systematically incorporated them into the continuous improvement of products, security measures, and support processes, as well as into product development... consumer feedback served as input for prioritized development decisions."

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

Reference: pages 81-83 (content index row 48, page 91).

Channels (page 81): "Through the publicly accessible Trust Center, users can access security-related information at any time and report suspicious activity or misuse via an integrated form. In addition, TeamViewer offers a dedicated privacy contact channel (privacy@teamviewer.com) for data protection-related inquiries and a security report channel for vulnerability reports in accordance with the Company-wide vulnerability disclosure policy."

Escalation (page 82): "Complaints and complex cases are handled according to a clearly defined escalation path. This includes internal review by the compliance team, consultation with the data protection officer, and - if necessary - collaboration with external partners or law enforcement agencies. All steps are carried out according to the four-eyes principle."

Authority requests (page 81): the GLER (German Law Enforcement Request) process verifies each request, applies the four-eyes principle and documents all steps, with licence suspension or release of information only on official request or court order.

Additional routes are a dedicated website for reporting fraud attempts and "A public bug bounty program... intended to motivate security researchers to identify and report vulnerabilities" (page 83).

Taking action on material impacts on consumers and end-users

Reference: pages 83-84 (content index rows 49 and 50, page 91).

Assurance over the products (page 83): "TeamViewer has its IT infrastructure, its entire product and solution portfolio, and relevant suppliers audited by international security service providers at least annually." Results and recommended measures are discussed in "the biweekly Security Steering Board, which also includes two members of the Management Board."

Certifications (page 83): all data centres processing TeamViewer data are ISO 27001 certified, and existing certifications were renewed in 2025 - ISO 27001 for the ISMS, HIPAA/HITECH, and SOC 2 and SOC 3. New in the year: CSA STAR Level 2, BSI C5 for Tensor and the classic remote product, NIST 800-53 and TX-RAMP for the DEX product through the integration of 1E, and DCB-129 for UK health data in Frontline. TISAX remains valid until 2026.

External ratings (page 83): "In the BitSight Security Rating, TeamViewer continued to be ranked in the highest category for the 2025 fiscal year. This places the Company firmly among the top 1% of technology companies worldwide." An "A" rating from SecurityScorecard confirms the position.

Resources (page 84): the IT and product security teams led by the CISO "have an annual budget that can be flexibly expanded as needed to quickly remediate identified threats". No monetary amount is given.

Targets related to consumers and end-users

Reference: page 84 (content index rows 51, 52 and 53, page 91).

"TeamViewer has defined measurable, results-oriented and time-bound goals for the protection of consumers and end-users, based on which progress is systematically monitored and controlled" (page 84).

Target 1 - external security rating (page 84): "A key objective in the area of information security is to achieve the highest rating in the BitSight Security Rating annually", covering all own business operations and product-related IT infrastructure in all countries where TeamViewer offers products; "Upstream value chain stages are not included in the scope of this objective." The CISO is responsible. Outcome: "This target was achieved in the 2025 fiscal year."

Target 2 - critical incidents (page 84): "For the 2025 fiscal year, the target was to record no critical security incidents as defined in the information security management system (ISMS). Achievement of this target is measured by the number of incidents classified accordingly." Outcome: "This target was met in the reporting year; no critical security incidents occurred."

Tracking (page 84): "TeamViewer collects all security-relevant key performance indicators (KPIs) quarterly and reviews them in the Security Steering Board. Deviations from the defined target values lead to documented corrective and improvement measures, the implementation of which is tracked."

Business conduct policies and corporate culture

Reference: pages 85-87 (content index rows 55 and 56, page 91).

"TeamViewer aims to establish an ethical and compliant corporate culture throughout the entire group", based on "a compliance management system (CMS) that uses a risk-based approach" (page 85).

Methodology (page 85): "The methodology used is based on recognized compliance standards such as ISO 37301, includes a systematic risk and control analysis, and takes into account external regulatory developments such as the EU CSRD and the EU Whistleblower Directive." The CMS is reviewed annually for adequacy and effectiveness.

Governance (page 85): "The central body is the Compliance Board, headed by the Compliance Office. The Compliance Board reports quarterly to the Management Board and the Audit Committee of the Supervisory Board." Compliance adherence is factored into executive performance evaluations.

Code of Conduct (page 86): "the central, binding guideline for ethical behavior", covering internal conduct, business partners, prevention of corruption, data protection, IT security and the environment. It is reviewed at least annually, with adjustments communicated "within six months".

Supply chain and channels (page 87): a Supplier and Business Partner Code of Conduct "which all suppliers and business partners must sign"; reporting through the line manager, the Compliance Office, or the anonymous global SpeakUp system.

Targets related to business conduct

Back-filled from the business conduct chapter, where targets sit under MDR-T rather than as a numbered DR. G1-3 became a standalone targets DR only in the 2025/2026 ESRS. The content index lists ESRS G1 MDR-T at page 85 (row 58).

Stated target (page 85): "A key component of the CMS is raising awareness of compliance issues among all employees. This includes mandatory confirmation of the Code of Conduct during onboarding, as well as regular compliance training. The goal is to ensure that 100% of employees are continuously aware of compliance issues by the end of each fiscal year."

Measurement (page 85): "Progress is measured annually, using the previous year as a reference year, while the current fiscal year is defined as the target period. TeamViewer reviews target achievement through annual compliance monitoring, which is based on defined indicators, audit results, training rates, whistleblower statistics, and structured risk analyses."

Effectiveness tracking, MDR-T’s other limb (page 85): "TeamViewer measures the effectiveness of its CMS using quantifiable key performance indicators, including the number of training sessions conducted, and the results of annual compliance reviews. The Company also utilizes external validation through ESG rating agencies."

The report does not disclose the training completion rate actually achieved in 2025, so the outcome against the 100% goal cannot be read off the statement.