Barry Callebaut AG

###### Business model and governance
Decoupling our business growth from GHG emissions is a collective effort with transformational elements. Our governance to reach Net Zero is therefore based on the integration of the targets throughout the company structure – from the CEO to various departments and the subsidiaries. A central function, the "Head of Net Zero" coordinates and aligns all these efforts. However, the engagement is not limited to Barry Callebaut only, as we are depending on our supply chain partners and customers to pull in the same direction.

As one of the leading companies driving the final agreements of the CFI framework of commitments and also one of the first CFI signatories, we have continued active engagement with governments through steering committees, working groups, and regular meetings in origin countries. Through the World Cocoa Foundation (WCF) we have contributed to bi-weekly technical discussions and cooperation with other companies in the sector. Barry Callebaut's Action Plan was shared via WCF with government partners for feedback before publishing. Barry Callebaut is committed to continue its active engagement with all relevant stakeholders throughout CFI implementation.

Barry Callebaut's Board of Directors has the overall responsibility of ensuring that Environmental, Social and Governance (ESG), related policies and strategies, including activities for Forever Chocolate, align with the long-term strategy and business model of the company. [...] Our approach to ethical governance is structured to enforce these policies, with regular monitoring, reporting, and adjustments to ensure compliance and continual improvement. By embedding ESG into the core of business operations, we not only adhere to regulatory requirements but also build trust with stakeholders, reduce risks, and create long-term value. [...] Barry Callebaut has established a dedicated [whistleblowing platform: Integrity Line. The Integrity](https://bc.integrityline.io/) Line platform is part of Barry Callebaut's Compliance program. It was launched to facilitate reporting of non-compliance and suspicious transactions in cases where employees do not feel comfortable addressing such issues directly. The platform also allows for anonymous reporting. Employees can also call the Integrity Line hotline (24/7). [...] In addition, to encourage stakeholders and affected groups from the supply chain to report any potential grievances and concerns on human rights, deforestation, and governance violations, Barry Callebaut has established a grievance platform. Through the grievance platform we are inviting input from all stakeholders that will help us to identify potential issues or violations, increase transparency and promote continuous improvement. Our grievance platform covers our entire supply chain. The Compliance team hosts the grievance platform and acts as a coordinator to ensure the adequate processing of incoming grievances. [...] The Chairman of the Board's Audit, Finance, Risk, Quality & Compliance Committee (AFRQCC) is regularly informed about reported cases and compliance activities.

###### Business model and governance
Decoupling our business growth from GHG emissions is a collective effort with transformational elements. Our governance to reach Net Zero is therefore based on the integration of the targets throughout the company structure – from the CEO to various departments and the subsidiaries. A central function, the "Head of Net Zero" coordinates and aligns all these efforts. However, the engagement is not limited to Barry Callebaut only, as we are depending on our supply chain partners and customers to pull in the same direction.

Barry Callebaut has established a dedicated [whistleblowing platform: Integrity Line. The Integrity](https://bc.integrityline.io/) Line platform is part of Barry Callebaut's Compliance program. It was launched to facilitate reporting of non-compliance and suspicious transactions in cases where employees do not feel comfortable addressing such issues directly. The platform also allows for anonymous reporting. Employees can also call the Integrity Line hotline (24/7). In addition, to encourage stakeholders and affected groups from the supply chain to report any potential grievances and concerns on human rights, deforestation, and governance violations, Barry Callebaut has established a grievance platform. Through the grievance platform we are inviting input from all stakeholders that will help us to identify potential issues or violations, increase transparency and promote continuous improvement. Our grievance platform covers our entire supply chain. The Compliance team hosts the grievance platform and acts as a coordinator to ensure the adequate processing of incoming grievances. A complaint can be raised by parties who are themselves affected, such as workers or local communities, by an organization representing the affected parties, such as a trade union, or by an independent organization, such as an NGO. With this grievance mechanism, Barry Callebaut has established a process to systematically receive, investigate, and respond to complaints affecting Barry Callebaut's supply chain from rights holders and implement time-bound actions to resolve these issues. In order to distinguish the grievance mechanism from the internal reporting process and internal vulnerability identification processes, it is important to understand that the grievance mechanism deals with complaints coming from external parties in the company's supply chain. In this way, Barry Callebaut ensures that an effective grievance mechanism is in place for all external stakeholders.

Barry Callebaut has established a dedicated [whistleblowing platform: Integrity Line. The Integrity](https://bc.integrityline.io/) Line platform is part of Barry Callebaut's Compliance program. It was launched to facilitate reporting of non-compliance and suspicious transactions in cases where employees do not feel comfortable addressing such issues directly. The platform also allows for anonymous reporting. Employees can also call the Integrity Line hotline (24/7). In addition, to encourage stakeholders and affected groups from the supply chain to report any potential grievances and concerns on human rights, deforestation, and governance violations, Barry Callebaut has established a grievance platform. Through the grievance platform we are inviting input from all stakeholders that will help us to identify potential issues or violations, increase transparency and promote continuous improvement. Our grievance platform covers our entire supply chain. The Compliance team hosts the grievance platform and acts as a coordinator to ensure the adequate processing of incoming grievances. A complaint can be raised by parties who are themselves affected, such as workers or local communities, by an organization representing the affected parties, such as a trade union, or by an independent organization, such as an NGO. With this grievance mechanism, Barry Callebaut has established a process to systematically receive, investigate, and respond to complaints affecting Barry Callebaut's supply chain from rights holders and implement time-bound actions to resolve these issues. In order to distinguish the grievance mechanism from the internal reporting process and internal vulnerability identification processes, it is important to understand that the grievance mechanism deals with complaints coming from external parties in the company's supply chain. In this way, Barry Callebaut ensures that an effective grievance mechanism is in place for all external stakeholders.

The ultimate responsibility for establishing, reviewing, and adapting the organization-wide governance, risk management, control, and compliance procedures lies with the Board of Directors (Board). The Board has assigned the evaluation of the Group's governance, risk, and control frameworks to the Audit, Finance, Risk, Quality & Compliance Committee (AFRQCC). Additionally, the Board has entrusted the Executive Committee (ExCo) with the duty of implementing and cascading these frameworks throughout the organization. [...] The Group's continuous monitoring of its primary risks and the corresponding risk management efforts are deeply embedded in regular management review meetings and dedicated committees. The AFRQCC convenes as frequently as necessary, holding a minimum of three meetings per fiscal year, to address any notable concerns raised by Management, Assurance functions (including Group Risk Management, Quality Assurance, Safety Health and Environment, Digital Security, ESG, Compliance, Internal Audit, etc.), or external authorities and regulators. Furthermore, Group Risk Management facilitates the evaluation of key risks with the ExCo and AFRQCC on an annual basis, while also providing regular reports on the progress of key initiatives. This ensures continuous oversight and responsiveness to emerging risks, thereby aligning risk management activities with the Group's strategic objectives. [...] Barry Callebaut has established a dedicated [whistleblowing platform: Integrity Line. The Integrity](https://bc.integrityline.io/) Line platform is part of Barry Callebaut's Compliance program. It was launched to facilitate reporting of non-compliance and suspicious transactions in cases where employees do not feel comfortable addressing such issues directly. The platform also allows for anonymous reporting. Employees can also call the Integrity Line hotline (24/7). In addition, to encourage stakeholders and affected groups from the supply chain to report any potential grievances and concerns on human rights, deforestation, and governance violations, Barry Callebaut has established a grievance platform. Through the grievance platform we are inviting input from all stakeholders that will help us to identify potential issues or violations, increase transparency and promote continuous improvement. Our grievance platform covers our entire supply chain. The Compliance team hosts the grievance platform and acts as a coordinator to ensure the adequate processing of incoming grievances. A complaint can be raised by parties who are themselves affected, such as workers or local communities, by an organization representing the affected parties, such as a trade union, or by an independent organization, such as an NGO. With this grievance mechanism, Barry Callebaut has established a process to systematically receive, investigate, and respond to complaints affecting Barry Callebaut's supply chain from rights holders and implement time-bound actions to resolve these issues. In order to distinguish the grievance mechanism from the internal reporting process and internal vulnerability identification processes, it is important to understand that the grievance mechanism deals with complaints coming from external parties in the company's supply chain. In this way, Barry Callebaut ensures that an effective grievance mechanism is in place for all external stakeholders.

Barry Callebaut has internal processes in place which ensure that all our direct and indirect activities that influence policy are consistent with our overall strategy. Operationally, this is the responsibility of the External Affairs function, whose role it is to coordinate messaging with key stakeholders including policy makers. As an example, the Memorandum of Understanding that was signed between Barry Callebaut and the Government of Cote d'Ivoire was the result of 3+ months of engagement and coordination to ensure that the key points agreed would be consistent with our sustainability goals including climate change goals. Furthermore, the Group's Legal Department oversees the Group's compliance program, which ensures awareness of the compliance risks and the Group's compliance standards. The Code of Conduct and other Group policies set out the legal and ethical standards of behavior expected from all employees working within the Group. This ensures that company policies are consistently implemented at all sites.

Barry Callebaut has internal processes in place which ensure that all our direct and indirect activities that influence policy are consistent with our overall strategy. Operationally, this is the responsibility of the External Affairs function, whose role it is to coordinate messaging with key stakeholders including policy makers. As an example, the Memorandum of Understanding that was signed between Barry Callebaut and the Government of Cote d'Ivoire was the result of 3+ months of engagement and coordination to ensure that the key points agreed would be consistent with our sustainability goals including climate change goals. Furthermore, the Group's Legal Department oversees the Group's compliance program, which ensures awareness of the compliance risks and the Group's compliance standards. The Code of Conduct and other Group policies set out the legal and ethical standards of behavior expected from all employees working within the Group. This ensures that company policies are consistently implemented at all sites.

Describe the process(es) your organization has in place to ensure that your engagement activities are consistent with your overall climate change strategy[…]Barry Callebaut has internal processes in place which ensure that all our direct and indirect activities that influence policy are consistent with our overall strategy. Operationally, this is the responsibility of the External Affairs function, whose role it is to coordinate messaging with key stakeholders including policy makers. As an example, the Memorandum of Understanding that was signed between Barry Callebaut and the Government of Cote d'Ivoire was the result of 3+ months of engagement and coordination to ensure that the key points agreed would be consistent with our sustainability goals including climate change goals.

Furthermore, the Group's Legal Department oversees the Group's compliance program, which ensures awareness of the compliance risks and the Group's compliance standards. The Code of Conduct and other Group policies set out the legal and ethical standards of behavior expected from all employees working within the Group. This ensures that company policies are consistently implemented at all sites.

Describe the process(es) your organization has in place to ensure that your external engagement activities are consistent with your climate commitments and/or climate transition plan?[…]Barry Callebaut has internal processes in place which ensure that all our direct and indirect activities that influence policy are consistent with our overall strategy. Operationally, this is the responsibility of the External Affairs function, whose role it is to coordinate messaging with key stakeholders including policy makers. As an example, the Memorandum of Understanding that was signed between Barry Callebaut and the Government of Cote d'Ivoire was the result of 3+ months of engagement and coordination to ensure that the key points agreed would be consistent with our sustainability goals including climate change goals.