Annual Integrated Report

106 GRI Standard Content ESG risk management, incorporating climate GRI 3: Material Topics 2021 3-3 Management of material topics GRI 201: Economic Performance 2016 201-2 Financial implications and other risks and opportuni- ties due to climate change GRI 205: Anti-corruption 2016 205-1 Operations assessed for risks related to corruption GRI 207: Tax 2019 207-1 Approach to tax GRI 308: Supplier Environmental Assessment 2016 308-1 New suppliers that were screened using envi- ronmental criteria GRI 414: Supplier Environmental Assessment 2016 414-1 New suppliers that were screened using social criteria Details Annual Integrated Report Table of Contents Introduction Value Creation | Economic Performance | Environmental Social Governance Appendices We reiterate that our foremost impact lies in the indirect emissions resulting from our financing activities. In the same vein, the activities we fund may offer opportunities for creating a low-carbon economy, as described in the section on Sustainable Finance. Our commitment to Net Zero represents the primary means of mitigating the emissions impact of our portfolio. Another action is the reduction of our impact through efficiency and consumption of renewable energy. The outcome of our efforts to assist clients in transitioning to a low-carbon economy constitutes the main measure for managing tangible and potential positive impacts. Where to find the indicator Reasons for omission Pages 9, 22 and 32 Incomplete information. This mar- ks the first year in which we have provided a more detailed explanation of our global objectives, with specific goals for Brazil to be included in the next report. The effectiveness of this process remains unmeasurable at the time (item 3.3.e.i.ii.iii.iv.). We also rei- terate that customer engagement will be key to achieving the goals, given that our impact lies in the customers' emissions (indirect emissions). The measures taken to mitigate this impact are reported in the Sustainable Finance item (item f.) a. Total number and percentage of operations assessed for corruption- related risks: 1,091 b. Significant corruption-related risks identified: 22 (This figure includes unfavorable opinions, following a thorough analysis by the Compliance team, pertaining to Anti-Corruption Clauses and Suppliers, in cases that demonstrate a correlation with corruption). Pages 30 to 32, 82 Pages 77 and 78 Information unavailable. The finan- cial implications of both risk and opportunity, as well as the costs of any measures taken, are currently being assessed. (items a.iii and v) Confidential information. Despite providing a comprehensive break- down of operations evaluated by category, we refrain from disclosing the percentage of operations asses- sed for corruption-related risks, as it constitutes confidential data. Our Tax Policy, approved by the Board of Directors, outlines the fundamental principles that guide our actions in any tax matter. Its purpose is to establish clear directives and best practices aimed at preventing and mitigating tax and reputational risks. This includes a thoughtful consideration of the socioeconomic impacts of our tax strategy. Page 76 Page. 87 Page 87 Santander 107

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