Draegerwerk AG & Co KGaA

In January and February 2023, Internal Audit and the Legal Department audited the Sustainability Report on behalf of the Audit Committee of Drägerwerk AG & Co. KGaA. The review revealed no indications of non-compliance with the law and/or of missing content required under law. Following the preliminary examination by the Audit Committee, the Supervisory Board examined and approved the Sustainability Report. [...] The CEO is the Executive Board member responsible for sustainability. The Executive Board is also the responsible decision-making body for economic, environmental, and social issues. Since 2020, the Executive Board has been notified regularly, including during the year, on sustainability-related subjects. Each year, the Sustainability Report is approved by the Executive Board as a whole, and is reviewed and approved by the Supervisory Board. The Supervisory Board has extensive expertise in the area of sustainability. The Audit Committee of the Supervisory Board is also informed on an annual basis on relevant subjects relating to sustainability at Dräger. [...] A circle of experts, known as the CSR Council, has met since 2017 to coordinate and pool our sustainability activities on a Group-wide basis. Its members include the sustainability officers from Environmental Management, Human Resources, Compliance, Occupational Health and Safety, Supplier Management, Quality, Development, Product Management, Financial Reporting, and Donation Management. Representatives from Investor Relations, Global Key Account Management, Accounting, Governmental Relations, as well as Communications also help ensure that particular attention is paid to our stakeholders' interests. The council meets every month and plays an instrumental role in preparing the Sustainability Report. The overall responsibility for the report lies with Communications, which is part of the CEO's area of responsibility.

In January and February 2024, Internal Audit and the Legal ­Department ­audited the Sustainability Report as part of an audit with limited assurance on behalf of the Audit Committee of Drägerwerk AG & Co. KGaA. In ­accordance with their mandate, the audit did not reveal any indications of non-compliance with the law and/or the absence of legally required content. Following the preliminary examination by the Audit Committee, the ­Super­visory Board examined and approved the Sustainability Report. [...] The CEO is the Executive Board member responsible for sustainability. Since 2020, the Executive Board has been notified regularly, including during the year, on sustainability-related subjects. Each year, the Sustainability Report is approved by the Executive Board as a whole, and is reviewed and ­approved by the Supervisory Board. The Supervisory Board has extensive expertise in the area of sustainability. The Audit Committee of the Supervisory Board is also informed on an annual basis on relevant subjects relating to sustain­ability at Dräger.

In the reporting year, the Executive Board and the Supervisory Board were informed extensively on ESG topics. We have also developed a new governance model defining responsibility for sustainability in the Group at various levels. It will be introduced Group-wide in 2025.  Please refer to "Sustainability organization" in the chapter on ESRS 2. [...] **Sustainability organization** We further expanded the sustainability organization in the reporting year. It now also integrates the responsibilities of the central functions, divisions and Group companies: The central and divisional functions have Group-wide strategic responsibility for the areas of action assigned to them and the achievement of targets. The managing directors of each Group company are responsible for achieving the sub-targets for their company in future. This is to advance Group-wide implementation of our sustainability targets. The central sustainability organization includes the following functions: **Executive Management Board (EB)** The Executive Management Board deals with sustainability-related risks, and strategic and company-wide important opportunities. It also decides on Group-wide areas of action and targets. **Chief Sustainability and Quality Officer (CSQO)** The CSQO is a member of the Executive Board and, together with the Group divisions, ensures the further development of the sustainability strategy based on the corporate strategy. The CSQO coordinates the Group-wide areas of action and targets derived from this with the Executive Board. **Global Sustainability Officer (GSO)** The GSO heads the Global Sustainability department and reports to the Chief Sustainability and Quality Officer. This person is responsible for implementing the Group-wide sustainability strategy and pursues this in collaboration with the Sustainability Board and the central functions, divisions and Group companies in accordance with their defined responsibilities for sustainability. **Sustainability Board (SusB)** The Sustainability Board consists of representatives from the divisions, Sales & Service and the central functions Finance, HR and IT. The SusB members support the GSO in implementing the sustainability strategy. **Global Sustainability (GS)** The GS department is the central point of contact for all sustainability issues and ensures the implementation of necessary central initiatives, principles and standards that require overarching coordination. The GS department is also responsible for monitoring human rights due diligence in our supply chain and in our own business area. The Environmental Management Officer is also part of the department."
"The Executive Board has established the Corporate Compliance Committee (CCC) and delegated the following tasks: The CCC develops and implements actions to maintain and further develop the CMS for the aforementioned components. The CCC's rules of procedure adopted by the Executive Board specify in detail, among other things, the cases in which the CCC is to inform the Supervisory Board of Drägerwerk Verwaltungs AG and the Audit Committee of Drägerwerk AG & Co. KGaA on behalf of the Executive Board on a regular and ad hoc basis. At the foreign subsidiaries, the respective managing directors are responsible for compliance; in some cases, they are supported by local compliance appointees. The rules of procedure of our Supervisory Board stipulate that the Audit Committee of the Supervisory Board monitors actions to ensure compliance with statutory provisions and internal company policies (compliance) and receives reports on compliance within the Company.