ESRS 2 – Overview of the material disclosure requirements - SFS Group AG Annual Report 2025

ESRS 2 – Overview of the material disclosure requirements

The following tables contain all of the disclosure requirements that were taken into consideration in the preparation of this Sustainability Report based on the results of the double materiality analysis.

ESRS 2 – General disclosures

Disclosure	Disclosure requirement	Page
ESRS 2 BP-1	General basis for preparation of sustainability statements	56
ESRS 2 BP-2	Specific information in relation to phasing-in options	56
ESRS 2 GOV-1	The role of the administrative, management and supervisory bodies in relation to sustainability	58
ESRS 2 GOV-2	Integration of sustainability-related performance in incentive schemes	59
ESRS 2 GOV-3	Statement on due diligence	60
ESRS 2 GOV-4	Risk management and internal controls over sustainability reporting	60
ESRS 2 SBM-1	Strategy, business model and value chain	61
ESRS 2 SBM-2	Interests and views of stakeholders	61
ESRS 2 SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model and financial impacts	64
ESRS 2 IRO-1	Description of the process to identify and assess material impacts, risks and opportunities to be reported on	66
ESRS 2 IRO-2	Material impacts, risks and opportunities as well as disclosure requirements in the sustainability statement	68

ESRS E1 – Climate change

Disclosure	Disclosure requirement	Page
ESRS E1-1	Transition Plan for climate change mitigation	21
ESRS E1-2	Climate-related risks and scenario analysis	21
ESRS E1-3	Resilience in relation to climate change	21
ESRS E1-4	Policies in relation to climate change	23
ESRS E1-5	Actions and resources in relation to climate change	23
ESRS E1-6	Targets related to climate change	24
ESRS E1-7	Energy consumption and mix	25
ESRS E1-8	Gross Scopes 1–3 greenhouse gas emissions	26

ESRS E2 – Pollution

Disclosure	Disclosure requirement	Page
ESRS E2-1	Policies related to pollution	30
ESRS E2-2	Actions and resources related to pollution	31
ESRS E2-3	Targets related to pollution	31
ESRS E2-4	Pollution of air, water and soil	31

ESRS E5 – Resource use

Disclosure	Disclosure requirement	Page
ESRS E5-1	Policies related to resource use and circular economy	32
ESRS E5-2	Actions and resources related to resource use and circular economy	33
ESRS E5-3	Targets related to resource use and circular economy	33

ESRS S1 – Own workforce

Disclosure	Disclosure requirement	Page
ESRS S1-1	Policies related to own workforce	36
ESRS S1-2	Engaging with own workforce and workers’ representatives, availability of channels that own workforce can use to raise concerns or needs as well as actions for their remediation	37
ESRS S1-3	Actions and resources related to own workforce	38
ESRS S1-4	Targets related to own workforce	38
ESRS S1-5	Characteristics of the undertaking’s employees	39
ESRS S1-6	Characteristics of non-employee workers in the undertaking’s own	39
ESRS S1-8	Diversity metrics	40
ESRS S1-9	Adequate wages	36
ESRS S1-12	Training and skills development metrics	41
ESRS S1-13	Health and safety metrics	43

ESRS S2 – Employees in the value chain

Disclosure	Disclosure requirement	Page
ESRS S2-1	Policies related to value chain workers	47
ESRS S2-2	Engaging with value chain workers, availability of channels that value chain workers can use to raise concerns or needs as well as actions for their remediation	48
ESRS S2-3	Actions and resources related to value chain workers	49
ESRS S2-4	Targets related to value chain workers	50

ESRS G1 – Business conduct

Disclosure	Disclosure requirement	Page
ESRS G1-1	Policies related to business conduct	53
ESRS G1-2	Actions related to business conduct	53
ESRS G1-3	Targets related to business conduct	54
ESRS G1-4	Metrics for incidents of corruption or bribery	55