discoverIE Annual Report 2026

CLIMATE ANALYSIS REPORT CONTINUED

1 Governance Whilst the Board has responsibility for overseeing our approach to sustainability, the Sustainability Committee (the “Committee”), on behalf of the Board, reviews the Group’s sustainability strategies and policies, and oversees and monitors practices and performance against commitments and targets.

discoverIE Board

Group Management Committee ■ Chaired by the Group Chief Executive ■ Management responsibility for the Group’s sustainability strategies, targets and performance, guided by the Sustainability Committee ■ Ensures sufficient funding for the implementation of the sustainability plans ■ Ensures sustainability matters are factored into the consideration of acquisitions

Sustainability Committee ■ Chaired by an independent

Other Board Committees ■ Audit and Risk Committee assesses and reviews climate-related risks and opportunities as part of the risk management process ■ Remuneration Committee works closely together with the Sustainability Committee to ensure pay is aligned with the Group’s sustainability objectives

Non-Executive Director with years of combined

operational, management and Board-level experience in ESG ■ Responsible for the governance of ESG matters ■ Oversees the Group’s sustainability approach, policies, performance and commitments ■ Ensures that effective systems and processes are maintained

The oversight and management of climate-related risk and opportunities are accomplished through the same governance processes as other sustainability-related issues, as described in the Governance section of our Sustainability Report on pages 44 to 45. Our sustainability governance framework describes our approach to managing sustainability, including climate-related issues. This year, mindful of the reporting changes anticipated when the UK introduces Sustainability Reporting Standards (“SRS”) governing the disclosure of climate-related risks and opportunities (expected for the Group’s FY2028 reporting cycle), we have chosen not to publish detailed financial quantification of the risks and opportunities likely to impact our business. Instead, we have taken the decision to assess the potential impacts in broad terms, and analyse the additional information we will need to gather in future to fulfil the requirements of UK SRS. The process followed and the impacts identified are outlined on pages 60 to 62.

TCFD recommended disclosures ■ describe the Board’s oversight of climate-related risks and opportunities ■ describe management’s role in assessing and managing climate-related risks and opportunities

Further information ▶ Corporate Governance Report on pages 90 to 102 ▶ Risk Management on pages 74 to 78

▶ Sustainability

Governance on pages 44 to 45

Divisional Management ■ Comprises the Group Commercial Director, business unit directors and divisional finance ■ Ensures that operating business management holds primary responsibility and accountability for sustainability performance in collaboration with the Group Sustainability Team ■ Oversees major climate mitigation capital expenditure

Group Sustainability Team

Group Risk and Internal Audit ■ Identifies and assesses ESG-related risks, including climate change, in collaboration with the Group Sustainability Team ■ Evaluates existing mitigating actions and controls

Corporate Governance Code, management systems, processes, policies and standards

■ Comprises members with sustainability, operational, finance and legal experience ■ Responsible for driving sustainability initiatives throughout the Group ■ Provides guidance to operating businesses on sustainability practices and facilitates knowledge sharing ■ Ensures alignment with global best practice ■ Reports to the Sustainability Committee and the GMC

Operating Business Management ■ Responsible for the implementation of sustainability initiatives guided by the Group Sustainability Team and progress against their individual ESG objectives ■ Provides suggestions for initiatives and feedback (including from the wider workforce) ■ Shares best practices with other operating businesses

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discoverIE Group plc Innovative Electronics

Annual Report and Accounts for the year ended 31 March 2026

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