Hellenic Exchanges - Athens Stock Exchange SA

Additionally, a dedicated management structure has been established to manage sustainability related topics and issues, this ensures effective oversight and monitoring both across the entire Group and within each individual Company. The current composition is structured as: - At Board level, the Deputy Chairman of the Management Board and Group CEO, who is the overall responsible for sustainable development related matters and takes decisions on ACAG Group's vision, mission and related strategy for the sustainable development. - At the management level, a dedicated team was assigned to manage the sustainability-related matters across all the sites. The Group team is responsible for: o Guidance, plan, implement and evaluate the sustainable development related activities for the entire ACAG Group. o Monitor the implementation of related measures and targets. o Review the annual Sustainable Development Report (e.g. Materiality Analysis). - The dedicated Management Team for the Group guides the Group's wider Sustainability Team, which comprises of designated employees in each Country, to manage related topics such as collection or processing of data on sustainability related information. - The ESG Core Team also interacts with other Departments within each country for the implementation of respective practices at site level. - Coordinate the relationship and projects done regarding Sustainability with external partners and advisors. Currently, no targets have been set with regard to the identified material impacts, risks and opportunities as the Double Materiality Assessment was performed in Q4 2024. However, these will be revisited during development of a holistic ESG strategy planned for 2025. For the overall sustainability matters, the dedicated management team was engaged in supervising and liaising with the external sustainability consulting company to develop this sustainability report. [...] The Management Board regularly reports to the Supervisory Board (at least on a quarterly basis), and sustainability matters are discussed in such meetings. The Supervisory Board is informed of the latest reporting obligations and other ESG-related points. In addition, the Management Board engages with external advisors for sustainability matters and encourages members of the Management and employees to participate in external training in this regard. [...] ACAG has communications channels in place for topics and issues related to sustainability both internally and externally. Internal channels of information: Regular reporting: Sustainability matters were communicated through periodic reports prepared by the ESG teams. These reports included data on key sustainability KPI, GHG emissions and other related data. Workshops and training: Responsible bodies were informed via workshops or training sessions to enhance understanding of sustainability principles and implications for the organization's operations. Dedicated Sustainability Group Committee meetings: These forums were used to discuss updates and align on strategic decisions. Weekly meetings follow-up with external advisors per different sub-project on Sustainability (CSRD report – Taxonomy Alignment – GHG calculations). Integration in board/executive reports: Sustainability matters were embedded as a standing agenda item in executive or board meetings. Digital platforms and dashboards: For ongoing awareness, common SharePoint files and Microsoft Teams files are used to provide updates on sustainability performance indicators. Internal and external channels of information: Web: Specific content regarding Sustainability can be found at: https://www.austriacard.com/investor-relations-ac/sustainability/ CSRD reports: This report will be made available to all our stakeholders and partners and will be uploaded on our web page. The Communications & Marketing Group department can distribute content about Sustainability through other channels (like press release, among others). Improvement in the current communication channels will be addressed via a holistic Group wide ESG strategy planned for 2025.

Effective ESG integration must start at the top levels of a company. Determining material ESG factors that are strategically relevant and setting KPIs requires the involvement of the company's Board and upper management. Companies should track ESG performance and provide communication to the board to facilitate effective oversight. We recommend that annual sustainability disclosures are approved by the Board. [...] Organisations are advised to disclose the following information about the adopted policies: (a) a description of the key contents of the policy (b) a description of the scope of the policy (c) the most senior level in the company's organisation that is accountable for the implementation of the policy; (d) a reference, if relevant, to the third-party standards or initiatives the company commits to respect through the implementation of the policy; (e) if relevant, a description of the consideration given to the interests of key stakeholders in setting the policy; and (f) if relevant, whether and how the company makes the policy available to potentially affected stakeholders, and stakeholders who need to help implement it.