EXMAR report 2025

3.5 APPENDIX 140 3.5.4 Appendix 4: Disclosure & Application Requirements covered by EXMAR’s sustainability statement The tables below provide an overview of the ESRS Disclosure and Application Requirements applicable to EXMAR, their location in the report and an indication of datapoints deriving from other EU legislation. The overview excludes requirements that explain objectives and that are not material for/not applicable to EXMAR. 3.5.4.1 ESRS 2 – GENERAL DISCLOSURES TOPIC DATAPOINT (DP) LOCATION IN REPORT OTHER REGULATION IF APPLICABLE PARAGRAPH PAGE GENERAL BASIS FOR THE PREPARATION OF THE SUSTAINABILITY STATEMENT ESRS 2 BP-1-5-a/b/d 3.1.1.1 Reporting scope 62 ESRS 2 BP-1-5-c 3.1.3.1.1 Step 1: Defining our value chain 68 DISCLOSURES IN RELATION TO SPECIFIC CIRCUMSTANCES ESRS 2 BP-2-10-a/b/c/d ESRS 2 BP-2-11-a/b 3.1.4.1 Estimates 85 ESRS 2 BP-2-13-a/b/c ESRS 2 BP-2-14-a/b/c 3.1.4.1 Estimates 3.2.1.2.1 (Methodological) changes and Restatement 85 91 ESRS 2 BP-2-AR2 3.1.2.1 The regulatory landscape 63 THE ROLES OF ADMINISTRATIVE, MANAGEMENT AND SUPERVISORY BODIES ESRS 2 GOV-1-21-a/d/e ESRS 2 GOV-1-22-a ESRS 2 GOV-1-22-c-i 3.4.1.1 Top management 118 DP 21(d/e): SFDR & Benchmark regulation ESRS 2 GOV-1-21-b 3.4.1.5 Information flow to top management 121 ESRS 2 GOV-1-21-c ESRS 2 GOV-1-23-a/b 3.4.1.2 ESG experience and skills 123 ESRS 2 GOV-1-22-b 3.4.1.2 Committees 119 ESRS 2 GOV-1-22-c-ii/iii 3.4.1.4 Risk management 121 ESRS 2 GOV-1-22-d 3.4.4 Business conduct action plan 126 INFORMATION PROVIDED TO AND SUSTAINABILITY MATTERS ADDRESSED BY THE UNDERTAKING’S AMS BODIES ESRS 2 GOV-2-26-a/b 3.4.1.5 Information flow to top management 121 ESRS 2 GOV-2-26-c 3.4.1.3 Roles and structures dedicated to ESG 120 INTEGRATION OF SUSTAINABILITY- RELATED PERFORMANCE IN INCENTIVE SCHEMES ESRS 2 GOV-3-29-a/b/c/d/e 3.4.5 Incentivizing sustainability 127 ESRS 2 GOV-3-AR7 4.3 Remuneration report 166 STATEMENT ON DUE DILIGENCE ESRS 2 GOV-4-32 ESRS 2 GOV-4-33 ESRS 2 GOV-4-AR8 3.1.3.2 Due diligence 75 RISK MANAGEMENT AND INTERNAL CONTROLS OVER SUSTAINABILITY REPORTING ESRS 2 GOV-5-36-a/b/c/d/e 3.1.4.2 Risk management and controls over sustainability reporting 86 STRATEGY, BUSINESS MODEL & VALUE CHAIN ESRS 2 SBM-1-40-a-i/ii/iv ESRS 2 SBM-1-40-b/c/d ESRS 2 SBM-1-AR12/AR13/AR14 3.1.2.2 EXMAR business context 64 DP 40(a-iv/b/c/d): SFDR, Pillar 3 & Benchmark regulation ESRS 2 SBM-1-40-a-iii 3.3.1.1 Our workforce in numbers 108 ESRS 2 SBM-1-40-e/f/g 3.1.3.3.1 Connecting our material IROs to EXMAR’s sustainability strategy 55 ESRS 2 SBM-1-42-a 3.1.2.2.1 Key inputs 65 ESRS 2 SBM-1-42-b 3.1.3.1.2 Step 2: Identifying our stakeholders – Stakeholder benefits 69 ESRS 2 SBM-1-42-c 3.1.3.1.1 Step 1: Defining our value chain 68