ESRS 2 General disclosures

Basis for preparation

The scope of consolidation of this non-financial statement is the same as that of the financial report (Annual Report 2024, pp. 118 ff.). The following subsidiaries are included for the 2024 financial year:

The sustainability statement covers all aspects of the company's sustainability, including its own business activities and the upstream and downstream value chains identified as material through the double materiality assessment (DMA). Below are some general disclosures in connection with the ESRS disclosure requirements:

• Changes and omissions: This is the Zeppelin Group's first non-financial statement prepared based on ESRS standards. Compared to previous reporting in accordance with the Global Reporting Initiative (GRI) standard, there are many changes in content. Therefore, this report should be read as an initial report, and changes and corrections to previous reporting periods will only be included in subsequent reports in accordance with the ESRS standard. Not all future disclosure requirements have been met, and transitional provisions have been utilized. An overview of fulfilled and missing data points can be found in the notes.

• Time horizons: The time horizons defined in the ESRS were used: short-term (up to one year), medium-term (one to five years), long-term (more than five years). Any deviations from these time horizons are indicated at the relevant points in the report.

• Value chain: Due to the limited availability and accessibility of value chain data, no information has yet been provided in this regard. The focus is on the company's own business operations and the non-financial metrics that can be directly influenced. Where assumptions and estimates have been made, they are indicated in the report.

• UN Global Compact: As a sign of its corporate responsibility, the Zeppelin Group has been a member of the UN Global Compact since 2016. The company is voluntarily committed to complying with ten principles relating to human rights, labor standards, environmental protection, and anti-corruption. This non-financial statement also serves as a progress report for the UN Global Compact.
• Shared locations: At sites with multiple business models, such as rentals (SBU Rental) and sales/services (SBU Construction Equipment), consumption is allocated to the construction equipment company.