Royal Ahrend reports on all its global activities, which is consistent with the financial consolidation scope. Where relevant, we included sustainability information with significant upstream and downstream impacts, risks and opportunities. For example scope 3 greenhouse gas emissions in the chapter 'climate action'.

The reporting period corresponds to the financial year, ending on December 31, 2024. Data from prior years are included whenever possible to support understanding of developments towards reaching specific targets. This report applies cross-cutting standards (ESRS 1 and ESRS 2) and topical standards:

• ESRS E1: Climate action
• ESRS E5: Resource use and circular economy
• ESRS S1: Own workforce
• ESRS S4: Customers and end-users
• ESRS G1: Business conduct

We have considered the double materiality principle to consider both impact materiality and financial materiality. The materiality process is explained in chapter ‘Double materiality process and outcomes’. In line with the double materiality assessment, we have only included disclosures that were deemed material. Omissions will be explained per chapter.

Estimates and assumptions will be explained in specific chapters. Due to data limitations we used assumptions to determine scope 3 emissions. Methodologies used are disclosed, including significant limitations or uncertainties. Data used for the preparation of the sustainability disclosures comes from internal systems, third-party providers (e.g. databases), and primary data collected from operations and suppliers. Royal Ahrend has implemented methodology documents to ensure the reliability, completeness, and consistency of the reported data.

In the upcoming reports, changes to prior years will be reported in relevant chapters. This includes changes in definitions, methodologies or scope.