EXMAR report 2025

3.5 APPENDIX 142 3.5.4.2 ENVIRONMENT: ESRS E1 – CLIMATE CHANGE TOPIC DATAPOINT (DP) LOCATION IN REPORT OTHER REGULATION IF APPLICABLE PARAGRAPH PAGE INTEGRATION OF SUSTAINABILITY- RELATED PERFORMANCE IN INCENTIVE SCHEMES ESRS 2 GOV-3-E1-13 3.4.5 Incentivizing sustainability 127 ESRS 2 GOV-3-E1-AR7 4.3 Remuneration report 166 TRANSITION PLAN FOR CLIMATE CHANGE MITIGATION E1-1-16/17/AR4/AR5 3.2.4 Climate change transition plan 3.2.5 Climate change mitigation action plan 96 98 DP 16(g): Pillar 3 & Benchmark regulation DP 16(h/i/j) & AR4: EU Climate Law MATERIAL IMPACTS, RISKS & OPPORTUNITIES AND THEIR INTERACTION WITH STRATEGY AND BUSINESS MODEL ESRS 2 SBM-3-E1-18 3.1.3.3.1 Connecting our material IROs to EXMAR’s sustainability strategy – Material IROs related to climate change (E1) 77 ESRS 2 SBM-3-E1-19/AR6/AR7/ AR8 3.2.3 Resilience analysis 95 DESCRIPTION OF THE PROCESSES TO IDENTIFY AND ASSESS MATERIAL CLIMATE-RELATED IMPACTS, RISKS AND OPPORTUNITIES ESRS 2 IRO-1-E1-20/21/AR9/ AR11/AR12/AR13/AR15 3.1.3.1 The double materiality process 3.1.3.3.1 Connecting our material IROs to EXMAR’s sustainability strategy – Material IROs related to climate change (E1) 68 77 POLICIES RELATED TO CLIMATE CHANGE MITIGATION AND ADAPTATION E1-2-25 3.2.4.1 Climate policy 96 ACTIONS AND RESOURCES IN RELATION TO CLIMATE CHANGE POLICIES E1-3-29-a/b 3.2.5 Climate change mitigation action plan 98 E1-3-29-c E1-3-AR21 3.2.5.3 Financial resources 98 TARGETS RELATED TO CLIMATE CHANGE MITIGATION AND ADAPTATION E1-4-33 3.2.5.5 GHG Targets 100 ENERGY CONSUMPTION AND MIX E1-5-37/38/39/AR32/AR33/AR34 3.2.2.1 Energy consumption of own operations 94 DP 37/38: SFDR E1-5-40/41/AR36 3.2.2.1 Energy intensity of own operations 94 SFDR E1-5-42 3.1.2.2 EXMAR’s business context 64 SFDR E1-5-43 3.2.6.3.1 KPI 1 – Turnover 104 SFDR GROSS SCOPES 1, 2, 3 AND TOTAL GHG EMISSIONS E1-6-46/AR39 3.2.1.1 Scope and methodology 89 E1-6-47 3.2.1.2.1 (Methodological) changes and Restatement 91 E1-6-48/49/50/51/52/AR40/ AR41/AR43/ AR44/AR45/AR47/ AR47/AR48 3.2.1.2.2 GHG emissions overview 92 E1-6-53/54/AR53 3.2.1.3 GHG Intensity 92 SFDR, Pillar 3 & Benchmark regulation E1-6-55 3.2.6.3.1 KPI 1 – Turnover 104 SFDR, Pillar 3 & Benchmark regulation