EXMAR report 2025

3.5 APPENDIX 143 3.5.4.3 SOCIAL: ESRS S1 – OWN WORKFORCE TOPIC DATAPOINT (DP) LOCATION IN REPORT OTHER REGULATION IF APPLICABLE PARAGRAPH PAGE INTERESTS & VIEWS OF STAKEHOLDERS ESRS 2 SBM 2-12 ESRS 2 SBM 2-AR5 3.1.3.1.3 Step 3: Determining our Impacts, Risks & Opportunities (IRO) – Stakeholder engagement 71 MATERIAL IMPACTS, RISKS & OPPORTUNITIES AND THEIR INTERACTION WITH STRATEGY AND BUSINESS MODEL ESRS 2 SBM-3-13-a/b 3.1.3.1.3 Step 3: Determining our Impacts, Risks & Opportunities (IRO) 71 ESRS 2 SBM-3-14-a ESRS 2 SBM-3-15 ESRS 2 SBM-3-16 3.1.3.1.2 Step 2: Identifying our stakeholders 69 ESRS 2 SBM-3-14-b/c/d/e 3.1.3.1.4 Step 4: Scoring model 3.1.3.3.1 Connecting our material IROs to EXMAR’s sustainability strategy - Material IROs related to our own workforce (S1) 80 POLICIES RELATED TO OWN WORKFORCE S1-1-19 3.3.2 Policies related to our own workforce 110 Benchmark regulation S1-1-20-a/b/c S1-2-21 S1-2-22 3.3.2.1 Human rights and labor rights 110 DP 21: Benchmark regulation DP 22.: SFDR S1-1-23 3.3.3.2.1 Taking The Safety Lead (TTSL) 114 SFDR S1-1-24-a/b/c/d 3.3.2.3 For inclusion, against discrimination 112 PROCESSES FOR ENGAGING WITH OWN WORKFORCE AND WORKER’S REPRESENTATIVES ABOUT IMPACTS S1-2-27-a/b/c/d/e 3.3.2.2 Employee engagement 111 S1-2-28 3.3.2.3 For inclusion, against discrimination 112 S1-2-AR24-a/b/c/d/e 3.1.3.1.2 Step 2: Identifying our stakeholders 3.1.3.1.3 Step 3: Determining our Impacts, Risks & Opportunities (IRO) – Stakeholder engagement 3.3.2.2 Employee engagement 69 71 111 PROCESSES TO REMEDIATE NEGATIVE IMPACTS AND CHANNELS FOR OWN WORKFORCE TO RAISE CONCERNS S1-3-32-a 3.3.2 Policies related to our own workforce 110 S1-3-32-b/c/d/e S1-3-33 S1-3-AR30 3.3.2.4 Grievance mechanisms 112 DP 32(c): SFDR TAKING ACTION ON MATERIAL IMPACTS ON OWN WORKFORCE AND APPROACHES TO MANAGING MATERIAL RISKS AND PURSUING MATERIAL OPPORTUNITIES RELATED TO THE OWN WORKFORCE AND THE EFFECTIVENESS OF THESE ACTIONS S1-4-37 S1-4-38-d S1-4-39 S1-4-41 3.3.3 Social projects and actions 114 S1-4-38-a/b 3.3.3.2 Addressing negative impacts 114 S1-4-38-c 3.3.3.1 Generating positive impacts 114 S1-4-40-a/b 3.1.3.3.1 Connecting our material IROs to EXMAR’s sustainability strategy - Material IROs related to our own workforce (S1) 80 S1-4-43 3.3.3.3 Human and financial resources 115 S1-4-AR45 3.1.3.1.3 Step 3: Determining our Impacts, Risks & Opportunities (IRO) 71 S1-4-AR47 3.1.3.1.4 Step 4: Scoring model – Risks & Opportunities 73 TARGETS RELATED TO MANAGING MATERIAL NEGATIVE IMPACTS, ADVANCING POSITIVE IMPACTS AND MANAGING MATERIAL RISKS & OPPORTUNITIES S1-5-47-a/b/c 3.3.3.4 Social targets 116 CHARACTERISTICS OF EMPLOYEES S1-6-50-a/b/c 3.3.1.1 Our workforce in numbers 108 S1-6-50-d 3.3.1 The EXMAR family 108 S1-6-50-e 3.3.1.1 Our workforce in numbers 108 S1-6-50-f 3.3.3.3 Human and financial resources 115 COLLECTIVE BARGAINING & SOCIAL DIALOGUE S1-8-60-a/b S1-8-63-a/b 3.3.2.5 Collective bargaining agreements 113