ZG Sustainability Report

ESRS 2

GENERAL STATEMENTS

Group Management Report Zumtobel Group AG 1 May 2025 to 30 April 2026

Value chain: down- | own ops | upstream O

Timehorizont: short- medium- longterm O O O

Impact on corporate strategy

ESRS Standard

IRO

O O Description

E1 | Climate change

Net-Zero

Impact arises from the Zumtobel Group’s business model due to the offering and use of energy-efficient products and lighting control solutions. Impacts arise from the business model due to the production and subsequent use of Zumtobel Group products. Impacts arise from the business model due to the production and subsequent use of Zumtobel Group products.

Maximising energy efficiency among customers on site through the use of products; move towards energy-efficient products becoming a requirement. Scope 1 & 2 GHG emissions: emitted during production Scope 3 GHG emissions: upstream (materials) and downstream (use phase)

Actual positive impact on the environment

O

O

Climate change mitigation

O

O

Actual negative impact on the environment

O

Energy consumption along the supply chain ●

● ●

● ●

O O

Actual negative impact on the environment

Energy consumption for manufacturing

O

O

Energy

Energy consumption through use of products (at customer locations)

O

O

E5 | Resource use and circular economy

Net-Zero & Cicular Economy

Resource inflows, including resource use

Actual negative impact on the environment

Usage and exploitation of primary resources

Products, components and materials that are not returned to suppliers or the Zumtobel Group, or that are not reintegrated into the value chain, represent a permanent loss of resources and ultimately end up as waste. Waste generated in the upstream supply chain and own operations due to packaging materials and the disposal of Zumtobel Group products.

Impacts arise from the Zumtobel Group’s business model due to the manufacturing, use of packaging materials and disposal of Zumtobel Group products.

Resource outflows relating to products and services

Actual negative impact on the environment

O

O

Actual negative impact on the environment

Waste

S1 | Own workforce

Partner of choice

Attractive working conditions in a safe working environment with a good work- life balance. Potential work-related accidents, physical and mental health problems due to long- term stress.

Impact aligns with the Zumtobel Group’s strategic aim of positioning itself as a Partner of Choice. Impact arises from the Zumtobel Group’s business model due to the hiring of employees. Impact aligns with the Zumtobel Group’s strategic aim of positioning itself as a Partner of Choice. Impact aligns with the Zumtobel Group’s strategic aim of positioning itself as a Partner of Choice as well as the DE&I strategy.

Actual positive impact on people

O

O

Working conditions

Potential negative impact on people

O

O

Actual positive impact on people

Employee training and education increases job satisfaction. ●

O

O

Family-friendly services promote inclusion and provide greater flexibility for working parents; diversity fosters creativity and innovation. ● Several knowledge carriers will be leaving the Group in the near future due to upcoming retirements, for example.This may result in high transition and personnel costs. ●

Actual positive impact on people

O

O

Equal treatment and opportunities for all

Risk is related to general retirement waves, which are not specific to the Zumtobel Group.

Risk

O

O

Opportunity aligns with the Zumtobel Group’s strategic aim of positioning itself as a Partner of Choice as well as the DE&I strategy.

Diversity drives innovation and can have a positive impact on access to capital. ●

Opportunity

O

O





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