EXMAR report 2025

3.5 APPENDIX 141 TOPIC DATAPOINT (DP) LOCATION IN REPORT OTHER REGULATION IF APPLICABLE PARAGRAPH PAGE INTERESTS AND VIEWS OF STAKEHOLDERS ESRS 2 SBM-2-45-a-i/ii 3.1.3.1.2 Step 2: Identifying our stakeholders 69 ESRS 2 SBM-2-45-a-iii/iv ESRS 2 SBM-2-45-b/c/d 3.1.3.1.3 Step 3: Determining our Impacts, Risks & Opportunities (IRO) – Stakeholder engagement 71 ESRS 2 SBM-2-45-a-v 3.1.3.1.3 Step 3: Determining our Impacts, Risks & Opportunities (IRO) – IRO Identification 71 MATERIAL IMPACTS, RISKS AND OPPORTUNITIES AND THEIR INTERACTION WITH STRATEGY AND BUSINESS MODEL ESRS 2 SBM-3-48-a/g 3.1.3.3 Double materiality results 77 ESRS 2 SBM-3-48-b/c/f 3.1.3.3.1 Connecting our material IROs to EXMAR’s sustainability strategy 55 ESRS 2 SBM-3-48-d 3.1.3.3.2 Financial exposures 83 DESCRIPTION OF THE PROCESS TO IDENTIFY AND ASSESS MATERIAL IMPACTS, RISKS AND OPPORTUNITIES ESRS 2 IRO-1-53-a ESRS 2 IRO-1-53-b-ii/iii ESRS 2 IRO-1-53-e/f 3.1.3.1.3 Step 3: Determining our Impacts, Risks & Opportunities (IRO) – IRO Identification 71 ESRS 2 IRO-1-53-b-i 3.1.2.2.1 Heightened risk of global operations 67 ESRS 2 IRO-1-53-b-iv 3.1.3.1.4 Step 4: Scoring model – Impacts 73 ESRS 2 IRO-1-53-c-i ESRS 2 IRO-1-53-d/g 3.1.3.1 The double materiality process 68 ESRS 2 IRO-1-53-c-ii 3.1.3.1.4 Step 4: Scoring model – Risk & Opportunities 74 ESRS 2 IRO-1-53-c-iii ESRS 2 IRO-1-53-h 3.1.3.1.4 Step 4: Scoring model 73 DISCLOSURE REQUIREMENTS IN ESRS COVERED BY THE UNDERTAKING’S SUSTAINABILITY STATEMENT ESRS 2 IRO-2-57 3.1.3.3.3 Non-material topics 84 ESRS 2 IRO-2-58 3.5.1 Appendix 1: Explanation of non-material topics 128 ESRS 2 IRO-2-59 3.1.3.1.4 Step 4: Scoring model 73 POLICIES ADOPTED TO MANAGE MATERIAL SUSTAINABILITY MATTERS ESRS 2 MDR-P-65 3.5.2 Appendix 2: Overview of EXMAR policies and alignment with ESRS 2 MDR-P Disclosure Requirements 130 ACTIONS AND RESOURCES IN RELATION TO MATERIAL SUSTAINABILITY MATTERS ESRS 2 MDR-A-68 3.1.3.3 Double materiality results 3.2.4 Climate change transition plan 3.2.5 climate change mitigation action plan 3.3.3 Social projects and actions 3.4.4 Business conduct action plan 77 96 98 114 126 ESRS 2 MDR-A-69 3.2.5.3 Financial resources 3.3.3.3 Human and financial resources 3.4.4 Business conduct action plan 98 115 126 METRICS IN RELATION TO MATERIAL SUSTAINABILITY MATTERS ESRS 2 MDR-M-75 ESRS 2 MDR-M-76 ESRS 2 MDR-M-77 3.1.3.3 Double materiality results 3.2.4 Climate change transition plan 3.2.5 climate change mitigation action plan 3.3.3 Social projects and actions 3.4.4 Business conduct action plan 77 96 98 114 126 TRACKING EFFECTIVENESS OF POLICIES AND ACTIONS THROUGH TARGETS ESRS 2 MDR-M&T-72 ESRS 2 MDR-T-80 ESRS 2 MDR-T-81 3.2.5.5 GHG targets 3.3.3.4 Social targets 3.4.4 Business conduct action plan 100 116 126