ZG Sustainability Report

Governance

Integration of sustainability-related performance in incentive schemes | GOV-3

27

Statement on due diligence | GOV-4

27-28

Risk management and internal controls over sustainability reporting | GOV-5

28-29

Strategy, business model and value chain | SBM-1

29-31

ESRS 2

GENERAL STATEMENTS

Interests and views of stakeholders | SBM-2

31-32

Strategy

Material impacts, risks and opportunities and their interaction with strategy and business model | SBM-3

33-38

Material impacts, risks and opportunities (IROs) | SBM-3

33-38

Impact, risk and opportunity management

Description of the processes to identify and assess material impacts, risks and opportunities | IRO- 1 Disclosure requirements in ESRS covered by the undertaking’s sustainability statement | IRO-2

39-44

Environment-related information

33-38, 45-47, 56

Material impacts, risks and opportunities and their interaction with strategy and business model | SBM-3

Climate change mitigation,

Transition plan for climate change mitigation | E1-1

48-50

Policies related to climate change mitigation and adaptation | E1-2

47-48, 56

E1 | Climate change

Taking action | E1-3

50-51, 56

Energy

Targets related to climate change mitigation and adaptation | E1-4

51, 57

Energy consumption and mix | E1-5

57-58

Gross Scopes 1, 2, 3 and Total GHG emissions | E1-6

52-55

Resource inflows, including resource use

Material impacts, risks and opportunities and their interaction with strategy and business model | SBM-3

33-38, 59, 65

E5 | Resource use and circular economy Group Management Report Zumtobel Group AG 1 May 2025 to 30 April 2026

Policies related to resource use and circular economy | E5-1

59-61, 65

Actions and resources related to resource use and circular economy | E5-2

61-62, 65-66

Resource outflows related to products and services

Targets related to resource use and circular economy | E5-3

62, 66-67

Resource inflows | E5-4

63

Resource outflows | E5-5

63-65, 67-68

Waste Material IROs

ESRS Standard

ESRS Indicator

Page

Social-related information

33-38, 78-79, 81, 84, 88, 89

Material impacts, risks and opportunities (IROs) | SBM-3

81-82, 84, 88, 90

Policies related to own workforce | S1-1

Processes for engaging with own workers and workers’ representatives about impacts | S1-2

79-80

Processes to remediate negative impacts and channels for own workers to raise concerns | S1-3

80-81

81, 82-83, 84-86, 88-89, 90-91

Taking action | S1-4

Working conditions

83, 86-87, 89, 91

S1 | Own workforce

Targets related to own workforce | S1-5

Equal treatment and opportunities for all

Characteristics of the Zumtobel Group employees | S1-6

92-93

Collective bargaining coverage and social dialogue | S1-8

93-94

Diversity metrics | S1-9

91-92

Adequate wages | S1-10

94

39

Training and skills development metrics | S1-13

89

Health and safety metrics | S1-14

87-88

Remuneration metrics | S1-16 [ASI1.1]

94-95

Incidents, complaints and severe human rights impacts | S1-17

95

Material impacts, risks and opportunities (IROs) | SBM-3

33-38, 95-96

Policies related to value chain workers | S2-1

96-97

Processes for engaging with value chain workers about impacts | S2-2

97

S2 | Workers in the value chain

Other work-related rights

Processes to remediate negative impacts and channels for value chain workers to raise concerns | S2-3

98

Taking action | S2-4

98-99

Targets related to workers in the value chain | S2-5

99

33-38, 100-101

Material impacts, risks and opportunities (IROs) | SBM-3

Personal safety of consumers and/or end-users

Policies related to consumers and end-users | S4-1

101-102

Processes for engaging with consumers and end-users about impacts | S4-2

102

S4 | Consumers and end-users

Processes to remediate negative impacts and channels for consumers and end-users to raise concerns | S4-3

Social inclusion of consumers and/or end-users

102-103

Taking action | S4-4

103

Targets related to consumers and end-users | S4-5

103

Governance-related information

Material impacts, risks and opportunities (IROs) | SBM-3

33-38, 103

Corporate culture

Business conduct policies and corporate culture | G1-1

103-104

G1 | Business conduct

Prevention and detection of corruption and bribery | G1-3

104-106

Corruption and bribery

54

Confirmed incidents of corruption or bribery | G1-4

106

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