NCC Group plc annual report and accounts for the year ended…

Sustainability continued

TCFD continued Climate-related risks continued

Short/medium/ long term

Regions impacted

Risk

Risk impact

Mitigating activities

Transition risks

• Implement actions identified in our Carbon Reduction Plan and monitor

Increase in taxes and levies for greenhouse gas emissions

Medium term Depends on local legislation

Increased costs to implement control and monitor/measurement processes as well as actual cost of taxes and levies

• Remote delivery of client services where possible • Green car scheme for UK colleagues • Annual calculation of Scope 1 and 2 emissions and a Carbon Reduction Plan in place • Rigorous and transparent budget setting will identify increasing costs associated with carbon emissions reduction • Accounting policies regularly reviewed • Rigorous and transparent budget setting will identify increasing costs associated with carbon emissions reduction • Rolling out Carbon Literacy Training to colleagues, starting with key decision makers and senior client-facing colleagues to empower them to engage in the conversation • Ongoing dialogue with investors • Participation in reporting frameworks such as CDP, EcoVadis, FTSE4Good, etc. • ESG information publicly available • Building climate change reporting and activity into supplier onboarding • Business continuity plans • Continuing to review our estate provision and taking steps to move out of leases where there is no client or business benefit to being there • Implementation of our estates policy, which incorporates environment considerations alongside the health, safety and security of colleagues

Move to net zero

Increased costs required to lower emissions

Long term

Global

Margin risk

Impact on results due to extra costs incurred to lower emissions

Medium term Global

Reputation risk

Increased stakeholder concern and changing client behaviours

Medium term Global

Supply chain risk

Substitution of existing products and services with lower emission options

Medium to long term

Global

Market: As industries evolve in response to climate change, we’re strategically positioned to leverage these transformations. For example, by partnering with companies transitioning to alternative energy sources or working on projects involving smart meters, electric vehicles, IoT technology for waste reduction and cloud data centres, we anticipate strengthening our market position and enhancing our reputation as a sustainable and innovative enterprise (short to medium-term outlook). Resilience: Our sustainable business model increases our resilience to climate-related risks, demonstrating our commitment to being a responsible and ethical supply chain partner. This commitment to sustainability not only aligns us with an increasingly eco-aware market but also empowers us to lead in the space, fostering a culture of innovation and responsible business practices (short to long‑term perspective).

Resource efficiency: By embracing more efficient modes of transport, promoting recycling, encouraging hybrid working models and operating within efficient buildings, we can lessen our environmental footprint, improve colleague satisfaction and reduce operational costs. For instance, removing unnecessary travel not only reduces our carbon emissions but also empowers colleagues with more control over their work-life balance, contributing to improved morale and productivity (anticipated medium to long-term benefits). Energy source: Our transition to lower emission energy sources, underpinned by our electric/hybrid car scheme for all UK colleagues, demonstrates our commitment to sustainable practices. By giving colleagues access to green car options, we are mitigating our exposure to future fossil fuel price fluctuations and regulations. It also addresses our colleagues’ material concerns, fostering a culture of environmental responsibility and enhancing overall job satisfaction (medium to long-term impact).

NCC Group plc — Annual report and accounts for the year ended 30 September 2025 24

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