EXMAR report 2025

3.1 Sustainability at EXMAR 62 3.1.1.1 REPORTING SCOPE This sustainability report is created on a consolidated basis, aligned with our consolidated financial statements. This concerns the parent company – EXMAR nv -, eight entities within the business unit Shipping, six entities within the business unit Infrastructure and eight entities within the business unit Supporting Services - as demonstrated in the figure above. Unlike in 2024, three subsidiaries - Bexco NV, EXMAR Offshore Services sa and IMA - are not in scope anymore for 2025 as these entities were, respectively, sold, liquidated and considered immaterial for reporting. Additionally, three new entities were included: EXMAR France Crewing, EXMAR LPG France and EXMAR Offshore BV. In summary, all quantitative and qualitative disclosures contain information for EXMAR nv and its subsidiary undertakings. However, it must be noted that the approach on Joint Ventures (JV) differs from the one for fully owned subsidiaries. JVs are only considered in a limited way for emission calculations and fully excluded from the quantitative social data (e.g., number of employees). More details are provided in Chapter 3.2 – Environment. The report is aligned with the CSRD regulation and no other reporting standards/frameworks are considered. All required datapoints are included and we did not use the option to omit specific pieces of information corresponding to intellectual property, know-how or the results of innovation. An overview of all applicable datapoints is available in Appendix 4: Disclosure & Application Requirements covered by EXMAR’s sustainability statement – incl. the datapoints deriving from other EU legislation. Within the environmental, social and governance chapters, we sometimes refer to the Minimal Disclosure Requirements for Policies (MDR-P): general requirements applicable to the different topical disclosures when elaborating on policies. In the text, we provide clear descriptions and refer to Appendix 2 for an overview of EXMAR policies and alignment with these requirements. References to other parts of the annual report are only made for additional information or to provide context. Finally, the Independent Auditor's limited assurance report on this Sustainability Statement has been added at the end of this report (after 3.5 Appendix). SHIPPING INFRASTRUCTURE EXMAR NV SUPPORTING SERVICES EXMAR France Crewing* DV Offshore SA (DVO) EXMAR Netherlands bv EXMAR Marine NV EXMAR Export Netherlands bv EXMAR Ship Management India pvt ltd EXMAR Small-scale LPG HK Seavie Carribean Limited EXMAR Hong Kong Ltd Estrela LTD* EXMAR SGP Succurscale Congo EXMAR Shipping BV* EXMAR Offshore bv EXMAR Singapore Lte Ltd EXMAR VLGC BV Seavie Pvt Ltd EXMAR LPG France* EXMAR Energy Netherlands bv EXMAR Ship Management bv EXMAR Small-scale LPG BE EXMAR Offshore Company (EOC) Travel Plus nv * Joint Ventures