Investor Presentaiton

Differences between IFRS S1/S2 and other existing frameworks GRI (Global Reporting Initiative) IFRS S1/S2 determine disclosures about sustainability and climate risks influencing investor decisions. GRI focuses on the company's impacts on sustainable development and stakeholders' interests. The Standards can be used together to create comprehensive sustainability reporting. GRI ESRS (European Sustainability Reporting Standards) DEFRAG IFRS Sustainability Disclosure Standards $IFRS ISSB's limited coverage of sustainability issues does not meet the EU's needs. The European Commission aims to integrate ISSB standards into ESRS, aligning with the EU Green Deal. The Commission and EFRAG are actively engaging with ISSB to enhance interoperability between ESRS and ISSB standards. SASB (Sustainability Accounting Standards Board) TCFD (Task Force on Climate- Related Financial Disclosures) IFRS S2 integrates and builds on the recommendations of TCFD the TCFD. The key differences are: Different approaches to GHG emissions disclosure, transition plans and target setting. IFRS S2 requires disclosure of industry-based metrics, additional information on governance, resilience, identifying risks and opportunities. SASB STANDARDS Page 6 9 August 2023 How to prepare a report in compliance with IFRS S1/S2? SUSTAINABILIT ACCOUNTING BOARD Climate-related topics and metrics of SASB Standards are included in IFRS S2 Industry- based Guidance. EY

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