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# 2.11 Sustainability at Sartorius Stedim Biotech 

##  

The Sartorius Corporate Sustainability function reports to the CEO of Sartorius Group and regularly presents to the Audit Committee and Board of Directors of Sartorius Stedim Biotech. The department is responsible for conducting the double materiality analysis, monitoring sustainability initiatives and programs, and sustainability reporting. The team works closely with leaders and experts in business units, regions, and functions. The Executive Board of Sartorius AG, in coordination with the Board of Directors at Sartorius Stedim Biotech, sets the overall direction of the sustainability strategy, defines the level of ambition, and decides on strategic priorities impacting sustainability. Responsibility for implementing individual measures lies, depending on the content and objectives, with the operational divisions or individual functions such as Procurement, EHS, HRM, or Compliance." 


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# 2.11 Sustainability at Sartorius Stedim Biotech 

## Environmental Sustainability 

Responsible action includes the careful use of natural resources. Sartorius Stedim Biotech considers resource-efficient management to be an important common challenge and task for the players in the life science and pharmaceutical industries. For many years, the Group’s product portfolio has been geared towards replacing energy, water, and chemical-intensive cleaning processes in the production of biopharmaceuticals at the customer's site, as well as reducing the cleanroom space required and thus the production footprint. Another lever with which Sartorius Stedim Biotech supports its customers in achieving their ecological goals is the increased use of continuous manufacturing processes and new materials – both more recent topics on which the company is currently working intensively with customers, industry representatives and regulators.  In addition, Sartorius Stedim Biotech strives to keep its own ecological footprint as small as possible. The company has set clear priorities and focuses on topics that have the greatest impact on the environment. The focus is on reducing greenhouse gases, pollutants and waste as well as promoting the circular economy in products and processes. Details from page 125 onwards. 


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# 2.11 Sustainability at Sartorius Stedim Biotech 

## Social Sustainability 

A key success factor for Sartorius Stedim Biotech is its nearly 10,000 employees from around 100 nations. They are united by three strong corporate values "sustainability, openness and joy" as well as the motivating corporate purpose of contributing to medical progress with their own work. The corporate culture is characterized by an open work and feedback culture as well as independent action. Sartorius Stedim Biotech offers attractive and inclusive jobs and a variety of options for professional and personal development. Details from page 146 onwards. 


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# 2.11 Sustainability at Sartorius Stedim Biotech 

## Governance 

With regard to its governance, Sartorius Stedim Biotech has set itself a framework that focuses on qualified, transparent management of the company that is geared towards long-term value creation. This includes both the mandatory regulations such as laws, ordinances, and recognized standards as well as other optional guidelines such as the company's own guidelines and practices. In the Corporate Governance Report, the reports of Board of Directors, the Risk Report and the governance website, Sartorius Stedim Biotech explains Start Sartorius Stedim Biotech Management Report    2.11 Sustainability at Sartorius Stedim Biotech|||||80 |||||in detail how good corporate governance is implemented. The company's employees are regularly informed and trained about regulations to be observed. 


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# 2.11 Sustainability at Sartorius Stedim Biotech 

## Stakeholder 

Improving sustainability performance is a societal task that must be achieved through joint efforts along the entire value chain. Therefore, Sartorius Stedim Biotech maintains continuous dialogue with its stakeholders. Stakeholders are considered to be those individuals, companies, institutions, and interest groups that can influence the success of Sartorius Stedim Biotech or are affected by the company’s actions. These include, in particular, customers, employees, investors, suppliers, business partners, and local communities. In the reporting year, Sartorius Stedim Biotech continued its dialogue on sustainability topics, especially with its customers and suppliers, in various formats. Topics of particular relevance included climate management and resource efficiency. 


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# 2.11 Sustainability at Sartorius Stedim Biotech 

## External Sustainability Ratings 

The sustainability performance of Sartorius Stedim Biotech is regularly evaluated externally. An overview of the current company evaluations can be found in the following table. The results are incorporated into the concepts of the continuous improvement of sustainability performance. 
Associated table :
| Current Sustainability Ratings   | Col1                       | Col2        | Col3            |
|:---------------------------------|:---------------------------|:------------|:----------------|
| Company                          | Rating                     | Publication | Result          |
| Sartorius Stedim Biotech S.A.    | ISS ESG                    | 30.07.2024  | C+ (Prime)      |
| Sartorius Stedim Biotech S.A.    | Morningstar|Sustainalytics | 13.09.2024  | 14.9 (Low risk) |
| Sartorius Stedim Biotech S.A.    | MSCI ESG                   | 26.07.2024  | BBB             |
A more detailed analysis of the positive and negative impacts, risks, and opportunities is presented in our sustainability report, which can be found in section 2.12. Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement|||||81 |||||


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# 2.12 Sustainability Statement 2.12.1 General information 

## 1. Basis for preparation

Disclosure Requirement BP- 1 – General basis for preparation of the sustainability statement The following section is the Sustainability Statement of the Sartorius Stedim Group for fiscal 2024, prepared on the basis of the European Sustainability Reporting Standards (ESRS).  As there is not yet several years of experience with the application of ESRS, the first-time preparation was associated with uncertainties for Sartorius Stedim Biotech, in particular because there are currently still open questions regarding the interpretation of ESRS. The company has taken information into account that was available through January 31, 2025.  As indicated in the relevant sections, the statement contains estimates that can only be refined in future reporting periods when more relevant information from the value chain and from Sartorius Stedim Biotech’s own operations is available. These can only emerge as the number of companies reporting under Corporate Sustainability Reporting Directive (CSRD) increases and reporting practices become more established, enabling industry benchmarks and comparisons. In the meantime, Sartorius Stedim Biotech transparently discloses all key assumptions, judgements and thresholds, i.e. for the definition of the value chain and end-users, for carrying out the double materiality analysis and for the preparation of metrics, at the relevant points in the statement to provide readers with a level of understanding of the accuracy of the reporting.  Over the coming years, Sartorius Stedim Biotech will continue to refine its internal processes and controls for preparing its sustainability statement, such as the double materiality assessment, data processes and text processes.  The scope of consolidation of the statement is the same as the scope of consolidation of the consolidated financial statements as of December 31, 2024.  The double materiality assessment that was performed covered not only the company’s own business operations but also its upstream and downstream value chain. The policies, actions, targets and data relate only to the consolidated companies’ own operations, unless otherwise stated.  Sartorius Stedim Biotech has not made use of the option to exclude specific information on classified and sensitive information on intellectual property, know-how or results of innovation in the reporting year.  General note on the presentation of figures In individual cases, rounding may result in figures not adding up exactly to the totals given and percentages may not add up exactly to the totals shown. Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 1. Basis for preparation

Disclosure Requirement BP- 2 – Disclosures in relation to specific circumstances Time horizons The time horizons used in this Sustainability Statement are in line with ESRS, unless otherwise stated in the relevant section. Based on the current reporting year, the short-term period covers up to one year in the future, the medium-term period covers one to five years in the future and the long-term period covers more than 5 years in the future.  Value chain estimation The information from the value chain that was needed in order calculate the metrics required by ESRS was not always available. As a result, the following metrics contain estimates based on indirect sources such as sector average data and other approximate values.  The basis for the preparation of the relevant metrics, their accuracy and, where applicable, the planned actions to improve accuracy in future are described on the following pages of the Sustainability Statement: 
Associated table :
| ESRS-Disclosure Requirement   | Metric                                                    |   Page Reference |
|:------------------------------|:----------------------------------------------------------|-----------------:|
| E1-5                          | Energy consumption                                        |              125 |
| E1-6                          | GHG emissions                                             |              128 |
| E2-5                          | Substances of concern and substances of very high concern |              136 |
| E5-4                          | Resource inflows                                          |              140 |
| E5-5                          | Resource outflows                                         |              141 |
Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 1. Basis for preparation

Sources of estimates and outcome uncertainty Overall, the following metrics contain estimates and outcome uncertainties that arise for various reasons. These include, for example, the availability of reliable data along the upstream and downstream value chain and/or the accuracy of measurement techniques. The significant estimates used are outlined in the following table. For a description of the resulting outcome uncertainties reference is made to the relevant pages of the Sustainability Statement: 
Associated table :
| ESRS-Disclosure   | Col1                            | Col2                                                             | Page      |
|:------------------|:--------------------------------|:-----------------------------------------------------------------|:----------|
| Requirement       | Metric                          | Significant estimates and outcome uncertainties                  | Reference |
| E1-5              | Energy consumption and mix      | • Calculation of fossil and nuclear energy                       | 126       |
|                   |                                 | • Self-generated energy                                          |           |
| E1-6              | GHG emissions                   | • Scope 3 categories: 1 Purchased goods and services, 2          | 128       |
|                   |                                 | Capital goods, 9 Downstream Transportation and Distribution,     |           |
|                   |                                 | 11 Use of sold products, 12 End-of-life treatment of products    |           |
| E2-5              | Substances of concern and       | • Estimated share for total inflow weight                        | 135       |
|                   | substances of very high concern | • Estimation of total outflow weight                             |           |
|                   |                                 | • Estimation for purchased substances of concern                 |           |
| E5-4              | Resource inflows                | • Estimated share for total inflow weight                        | 140       |
| E5-5              | Resource outflows               | • Estimated share for total outflow weight                       | 141       |
|                   |                                 | • Estimation of the classification of products sold (durability, |           |
|                   |                                 | recyclability) and packaging (recyclability)                     |           |
|                   |                                 | • Estimated share of total waste                                 |           |
| S1-6              | Characteristics of the          | • Estimate for third gender                                      | 151       |
|                   | undertaking’s employees         |                                                                  |           |
| S1-9              | Diversity metrics               | • Estimate for third gender                                      | 156       |
| S1-10             | Adequate wages                  | • Consideration of the contractual salary instead of actual      | 157       |
|                   |                                 | salary                                                           |           |
| S1-13             | Training and skills development | • Exclusion of some employees in companies that are not fully    | 159       |
|                   | metrics                         | connected to the personnel management system                     |           |
|                   |                                 | • Estimate for third gender                                      |           |
| S1-14             | Health and safety metrics       | • Consideration of contractual working hours instead of          | 160       |
|                   |                                 | actual working hours                                             |           |
| S1-15             | Work-life balance metrics       | • Estimate for third gender                                      | 161       |
| S1-16             | Compensation metrics (pay       | • Consideration of total compensation instead of actual          | 162       |
|                   | gap and total compensation)     | • No adjustment for changes during the year                      |           |
In addition, Sartorius Stedim Biotech would like to point out in general that forward-looking information, which is provided in some places in this Statement or included in assumptions, estimates and valuations, is inherently subject to uncertainties.  Changes and errors in reporting In the reporting year, no changes were made to the preparation and presentation of sustainability information and no errors were corrected compared to a previous reporting period, as this Sustainability Statement is the first report in accordance with ESRS.   Disclosures stemming from other legislation or generally accepted sustainability reporting pronouncements Sartorius Stedim Biotech has not made any disclosures in this statement in accordance with other legislation or generally accepted sustainability reporting pronouncements.   Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 1. Basis for preparation

Incorporation by reference The following information has been incorporated by reference into this statement. This information can be found in the management report and is marked as an ESRS disclosure in the relevant section.    
Associated table :
| ESRS-Disclosure   | Col1                                                                            | Col2                |
|:------------------|:--------------------------------------------------------------------------------|:--------------------|
| Requirement       | Metric                                                                          | Page Reference      |
| ESRS 2 SBM-1,     | Key elements of the general strategy that relate to or have an impact on        | 21, 22              |
| paragraph 40 a    | sustainability matters:                                                         | (management report) |
|                   | i. significant groups of products and/or services offered, including changes in |                     |
|                   | the reporting period (new/removed products and/or services);                    |                     |
|                   |                                                                                 |                     |
|                   | ii. significant markets and/or customer groups served, including changes in the | 21, 23              |
|                   |                                                                                 |                     |
|                   | reporting period (new/removed markets and/or customer groups);                  | (management report) |
|                   | iii. headcount of employees by geographical areas                               | 38                  |
|                   |                                                                                 | (management report) |
| ESRS 2 SBM-1,     | Description of the business model and value chain:                              | 21, 22              |
| paragraph 42a     | inputs and approach to gathering, developing and securing those inputs;         | (management report) |
| ESRS 2 SBM-1,     | Description of the business model and value chain:                              | 21                  |
| paragraph 42b     | outputs and outcomes in terms of current and expected benefits for              | (management report) |
|                   | customers, investors and other stakeholders                                     |                     |
Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 2. Governance

Disclosure Requirement GOV- 1 – The role of the administrative, management and supervisory bodies The Company Sartorius Stedim Biotech S.A. is administered by a Board of Directors composed of eight members, three of whom are independent. The directors are appointed for a three-year period. With the exception of the Director representing the employees, the members of the Board of Directors are elected individually by the shareholders at Ordinary General Meetings at the recommendation of the Board. Due to the shareholding structure of the Company, the composition of the Board of Directors and its Committees reflects the aim by the controlling shareholder Sartorius AG of a long-lasting balance between the Directors representing these shareholders, the independent Directors, the executive Directors and the Director representing the employees. The Company’s controlling shareholder Sartorius AG takes its own responsibility towards the other shareholders, direct and distinct from the Board of Directors’ one. It takes particular care to avoid possible conflicts of interests, ensures transparent information provided to the market and fairly takes all interests into account.  Composition and diversity The following table gives an overview of the composition of the Board of Directors: 
Associated table :
| Name       | Col1      | Col3   | Mandate               | Gender   | Age   | Nationality   | Independent   | No. of years on   | First Appointment   | Expiration   | Audit Committee member   | Remuneration & Nomination   |
|:-----------|:----------|:-------|:----------------------|:---------|:------|:--------------|:--------------|:------------------|:--------------------|:-------------|:-------------------------|:----------------------------|
|            |           |        |                       |          |       |               |               |                   |                     |              |                          |                             |
| Joachim    |           |        | Chairman of the       |          |       |               |               |                   |                     |              |                          |                             |
|            | KREUZBURG |        | Board                 | m        | 59    | German        |               | 17                | 2007                | 2025         |                          |                             |
| René       |           |        | Chief                 |          |       |               |               |                   |                     |              |                          |                             |
| FÁBER      |           |        | Executive Officer     | m        | 49    | Slovak        |               | 5                 | 2019                | 2025         |                          |                             |
| Pascale    |           |        |                       |          |       |               |               |                   |                     |              |                          |                             |
| BOISSEL    |           |        | Director              | f        | 58    | French        | •             | 5                 | 2019                | 2025         | •                        | •                           |
| Susan      |           |        |                       |          |       |               |               |                   |                     |              |                          |                             |
| DEXTER     |           |        | Director              | f        | 69    | American      | •             | 9                 | 2015                | 2027         | •                        | •                           |
| Romaine    |           |        | Director representing |          |       |               |               |                   |                     |              |                          |                             |
| FERNANDES  |           |        | employees             | f        | 55    | French        |               | 1                 | 2023                | 2026         |                          |                             |
| Anne-Marie |           |        |                       |          |       |               |               |                   |                     |              |                          |                             |
| GRAFFIN    |           |        | Director              | f        | 63    | French        | •             | 9                 | 2015                | 2027         | •                        | •                           |
| Lothar     |           |        |                       |          |       |               |               |                   |                     |              |                          |                             |
| KAPPICH    |           |        | Director              | m        | 67    | German        |               | 7                 | 2017                | 2025         | •                        | •                           |
| Henri      |           |        |                       |          |       |               |               |                   |                     |              |                          |                             |
| RIEY       |           |        | Director              | m        | 63    | Monegasque    |               | 17                | 2007                | 2025         |                          |                             |
The Chief Executive Officer is the only executive member of the Board, the proportion of executive member is therefore 14.3% and that of non-executive members 85.7%. One director is representing the employees. Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 2. Governance

The members of the Board of Directors have different, complementary experiences that are relevant to the company’s sectors, products and geographical locations. In addition to that, they have many years of international experience in the life science sector and extensive market and product knowledge. The members of the Audit Committee also have experience in the life science sector as well as knowledge of key competitors and a fundamental understanding of marketing and sales strategies. In addition, they have expertise in the international markets relevant to the Sartorius Stedim Group and its products. The proportion of women on the Board of Directors is 42.9% (three female members).  Three members of the Board of Directors are independent, which corresponds to 42% of the total members. All ratios mentioned above exclude the Director representing the employees in line with French regulations. Roles and responsibilities The Audit Committee is responsible for monitoring sustainability-related impacts, risks and opportunities and make recommendations for the Board of Directors to decide upon.  On Sartorius Group level, a department specialized on sustainability matters has been set up within the area of responsibility of the Group CEO. This Corporate Sustainability department deals with identifying and managing sustainability-related impacts, risks and opportunities, as well as reporting on them for Sartorius Group as well as Sartorius Stedim Biotech Group. The management of sustainability-related impacts, risks and opportunities involves the development of strategies, goals and policies. In addition, the department supports the implementation of the strategies in the operational functions. As far as Sartorius Stedim Biotech is concerned, the Corporate Sustainability department was in contact with the Chairman of the Board, the Chief Executive Officer and the Audit Committee about the impacts, risks and opportunities identified and informed the entire Board of Directors about the process and the results of the double materiality analysis.  The Board of Directors is more specifically responsible for defining the company’s strategy with regard to sustainability-related impacts, risks and opportunities and for monitoring progress in implementing this strategy.  The Audit Committee supports the Board of Directors in performing its supervisory function. The Audit Committee focuses in particular on monitoring the following: the accounting process, including reporting; the efficacy of the internal control system; risk management and the internal auditing system; compliance; and the independent statutory audit. This also includes the monitoring of sustainability reporting. The Audit Committee reports on its work to the full Board.  The Corporate Sustainability department was invited to the Audit Committee and Board of Directors in the second, third and fourth quarters of the reporting year to report on current sustainability topics, particularly with regard to the implementation of the CSRD and the Supply Chain Due Diligence Regulation. Specific controls for impact, risk and opportunity management are still being defined and were therefore not implemented in the reporting year. The Board of Directors decides and monitors the setting of targets with regard to sustainability-related impacts, risks and opportunities and the progress made towards achieving these goals. Expertise of the Board of Directors The competence profile for the Board of Directors stipulate that its members should have the knowledge, skills and experience required to properly fulfill the Board’s duties. Among other things, there should be sufficient expertise on “Sustainability, Environment and Social” on the Board. According to the Board’s self-assessment, Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 2. Governance

the Board of Directors of Sartorius Stedim Biotech directly and indirectly has the necessary skills and expertise necessary to monitor the material sustainability-related impacts, risks and opportunities and is therefore appropriately staffed. The ESRS aspects of Climate change, Pollution, Resource use and circular economy as well as Workers in the value chain are assigned to the “Sustainability and ESG” area of expertise. The ESRS aspect Own workforce is covered by the competence field “Employee-specific perspective”. The ESRS aspect of corporate management is assigned to the “Corporate governance” area of expertise. In principle, the members of the Board of Directors proactively undertake the training and further education measures required for their duties. Where necessary, the company provides organizational support and assumes the corresponding costs. Further education measures relating to sustainability in the reporting year included participation in specialist events for Board members organized by leading auditing firms and law firms, including on regulatory changes and non-financial reporting.  In the reporting year, the Audit Committee was informed about the sustainability requirements of the CSRD and ESRS as part of a training session organized by the Corporate Sustainability Department.  Specific disclosures on business conduct The administrative, management and supervisory bodies have an important role with regard to business conduct. The Board of Directors sets out corporate values and overarching guidelines for conduct. In addition to that, the Board of Directors is also responsible for compliance with statutory provisions and the company’s internal regulations. Board of Directors  Through its Group-wide compliance management system, Sartorius Stedim Biotech aims to ensure that members of corporate bodies, managers and employees know the values, overarching guidelines for conduct and rules of the company. Therefore, regular training sessions are an essential part of this system and managers are called upon to actively exemplify and promote the company’s values and guidelines for conduct. Disclosure Requirement GOV- 2 – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies In the reporting year, the Board of Directors and the Audit Committee were involved by the Corporate Sustainability department on an ad hoc basis in the planning and execution of the ESRS double materiality assessment and were informed of its results. This included a description of the impacts, risks and opportunities identified as material under SBM- 3 as well as a presentation of the current management approach with regard to policies, actions, metrics and targets, including an assessment of their effectiveness. In addition, any areas of potential identified and possible measures for the further development of policies, actions, metrics and targets were presented for decision. In this connection, the implications for corporate strategy and operational planning were also discussed and recorded in the results.   Furthermore, the Board of Directors and the Audit Committee were involved in the planning and execution of the risk analysis performed under the Supply Chain Due Diligence Regulation and informed about its results and the effectiveness of the corresponding risk management system.  Disclosure Requirement GOV- 3 – Integration of sustainability-related performance in incentive schemes The remuneration policy for the Chief Executive Officer aims to remunerate him appropriately in line with his tasks and responsibilities and to take into account his performance as well as the success of the company. For this reason, the remuneration policy includes both short-term and long-term variable remuneration components in addition to fixed remuneration components. It meets the requirements of the French Commercial Code as well as the recommendations of the AFEP-MEDEF Code. The remuneration system for the Chief Executive Officer is determined by the Board of Directors, upon recommendation of the Remuneration and Nomination Committee. Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 2. Governance

Short-term variable remuneration The Employee Net Promoter Score (ENPS) is anchored in the short-term variable remuneration (Short Term Incentive | STI) as a remuneration component with a one-year assessment basis. The ENPS is defined as the average number of points for employees’ recommendation of Sartorius Stedim Biotech as an employer, which is calculated from two employee surveys in the respective fiscal year. Employees can award the score directly in the employee survey. An annual score of 35 points has been set as the ENPS target value. Further information on how the metric is calculated can also be found under G1 MDR-M. This remuneration component is a cash payment, which account for 10% of total STI. Target achievement is 100% if the average ENPS achieved in the two surveys corresponds to the target value set by the Board. The minimum target achievement is 70% of the target value and the cap is 120% of the target value. The payout level is linear to the degree of target achievement, i.e. if 70% of the target is achieved, a payout of 50% of the corresponding individual target amount is made, and if 112% of the target is achieved, a payout of 120% of the corresponding individual target amount is made. If the target achievement is below 70%, no payment is made for this partial target; on the other hand, a target achievement above 112% does not increase the amount paid out. Long-term variable remuneration The long-term variable remuneration (Long Term Incentive | LTI) includes a cash remuneration component with a four-year assessment period for the reduction of CO2eq emission intensity of the parent company Sartorius AG. An average annual reduction of 10% over the relevant assessment period is used as the target value for CO2eq emission intensity. This remuneration component is a cash payment, which account for 50% of total LTI. It provides for a minimum target achievement of 50%, below which the payout is zero, and a maximum target achievement, above which the payout amount no longer increases. Therefore, the amount paid out is capped at a maximum percentage of the individual target amount. This cap is 120% and is reached at a target achievement level of 120%. The start date of the first remuneration tranche was January 1, 2022. This means that the LTI will be paid out for the first time in 2026 for the assessment period 2022 - 2025 based on the actual values in 2025.  The remuneration system for the non-executive Directors did not include any components related to sustainability in the reporting year. Disclosure Requirement GOV- 4 – Statement on due diligence For Sartorius Stedim Biotech, exercising due diligence with regard to sustainability matters is a business conduct task. The following table provides an overview of the core elements of due diligence and refers to the relevant explanations of these elements in this Sustainability Statement.  
Associated table :
| Core elements of due diligence                                               | Paragraphs in the Sustainability Statement   |
|:-----------------------------------------------------------------------------|:---------------------------------------------|
| a) Embedding due diligence in governance, strategy and business model        | ESRS 2 GOV-2, ESRS 2 GOV-3,                  |
|                                                                              | ESRS 2 SBM-3                                 |
| b) Engaging with affected stakeholders in all key steps of the due diligence | ESRS 2 GOV-2, ESRS 2 SBM-2, ESRS 2 IRO-1,    |
|                                                                              | E1 MDR-P, E2 MDR-P, E5 MDR-P,                |
|                                                                              | S1 MDR-P, S2 MDR-P                           |
| c) Identifying and assessing adverse impacts                                 | ESRS 2 IRO-1, ESRS 2 SBM-3                   |
| d) Taking actions to address those adverse impacts                           | E1 MDR-A, E2 MDR-A, E5 MDR-A,                |
|                                                                              | S1 MDR-A, S2 MDR-A                           |
| e) Tracking the effectiveness of these efforts and communicating             | E1 MDR-M, E2 MDR-M, E5 MDR-M, S1 MDR-        |
|                                                                              | M, S2 MDR-M, E1 MDR-T, E2 MDR-T, E5          |
|                                                                              | MDR-T, S1 MDR-T, S2 MDR-T                    |
Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 2. Governance

Disclosure Requirement GOV- 5 – Risk management and internal controls over sustainability reporting In the reporting year, the sustainability reporting process consisted of several individual data processes, each of which was organized by data process owners at Group level.   The Corporate Sustainability department is responsible for the overall process and its coordination and control. The basis for this is the Sustainability Statement Reporting Manual and the principles and standards defined in it, including the accounting policies and material internal controls.  The internal controls were prioritized on a risk-oriented basis. Some of the most important reporting risks include, in particular, incorrect or incomplete data delivery. To mitigate these risks, the company has implemented process-specific controls, in particular the four-eye control principle and plausibility checks (i.e., completeness checks, deviations analyses).  The implementation of internal controls at all process levels is continuously promoted. Reporting to the Board of Directors and Audit Committee will take place once the corresponding internal control system for sustainability reporting has been established which will be the next step.  Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 3. Strategy

Disclosure Requirement SBM–1 – Strategy, business model and value chain The company offers a broad portfolio of products in the area of Bioprocess Solutions. Bioprocess Solutions includes the key areas of filtration, fluid management, fermentation and purification and focuses on the production processes of the biopharmaceutical industry. Sartorius Stedim Biotech has a strong global reach with manufacturing and R&D sites as well as sales entities in Europe, North America, and Asia. For the disclosures of the core elements of the general strategy relating to sustainability-aspects, the company refers to the management report as stated in ESRS 2 BP- 2. There are no bans on major products in specific markets. The value chain of Sartorius Stedim Biotech consists of an upstream and downstream value chain with regard to purchased goods and services, its own business operations and the downstream value chain with regard to products and services sold.  In the upstream value chain, Sartorius Stedim Biotech works with a large number of direct (approx. 12,000) and indirect suppliers. These include a number of international groups, but above all smaller companies which essentially manufacture the products and services (especially Logistics and IT) that Sartorius Stedim Biotech requires for its own business operations. Moreover, some of the products, such as Bioreactors, are manufactured in cooperation with suppliers (Contract Manufacturing).  The company’s own operations include Research & Development, Corporate Sourcing, Production, Marketing & Sales. Sartorius Stedim Biotech has its own production facilities in the regions EMEA, APAC and Americas as well as Sales subsidiaries and Commercial agencies in more than 110 countries. For the most part, sales are carried out directly. Sales activities for major accounts are coordinated by a global key account management team. Standard instruments and consumables are also sold through specialist laboratory retailers. The products are also sold online. In the downstream value chain, the company mainly sells its products and services to customers in the biopharmaceutical industry, i.e. corporates and scientific institutions. Depending on the customer’s business model, the physical products are used in production and research. Global sales are attributable to many different customers, large and small, with whom Sartorius Stedim Biotech has generated no more than 5% sales volume in each case. Sartorius Stedim Biotech is active on a business-to-business basis. According to ESRS, end-users are defined as persons who ultimately used a particular product or service or who are intended to use it. The users of Sartorius products are essentially the employees of the customers who handle or process the products sold.  Sustainability targets Sartorius Stedim Biotech strives to improve the ecological footprint of its products. To this end, the company has started to conduct Lifecycle Assessments (LCA). LCAs are used to analyze the overall ecological impact of a product along the value chain and identify potential for improvement. Sartorius Stedim Biotech's sustainability goals and ambitions are geared towards the expectations of the stakeholders – in this context, in particular, those of the customers. In this respect, existing products as well as new product developments are successively aligned with sustainability goals and ambitions in order to meet existing and future market and regulatory requirements.   Product Carbon Footprints (PCF) are a subset of LCAs. They record the greenhouse gas emissions associated with a product along the value chain and provide information on ways to reduce them. Sartorius Stedim Biotech has created PCFs for the first products and analyzed how the GHG emissions associated with these products can be reduced. Sartorius Stedim Biotech is contributing to the implementation of the group-wide climate strategy of its parent company Sartorius AG to continuously reduce the Group’s absolute GHG Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 3. Strategy

emissions. GHG reduction activities implicitly result in GHG reductions for the entire product portfolio. Further information can be found in the Environment section.  In addition, there is an ambition to optimize the company's physical products, i.e. consumables and instruments, from the point of view of resource utilization and recycling. Sartorius Stedim Biotech has begun to examine possibilities for optimizing by product category and is in close contact with customers and suppliers in this regard. Further information is provided in the Resource and Circular Economy section. Disclosure Requirement SBM- 2 – Interests and views of stakeholders Sartorius Stedim Biotech’s strategy is geared towards long-term success. It therefore systematically takes the requirements and feedback of stakeholder groups into account as part of the strategy process. The Sartorius Stedim Biotech Group is in continuous dialogue with its most important stakeholder groups. Customers together with Business partners / Suppliers and workers along the entire value chain as well as investors are among the most important stakeholders.  Customers:  Customers are crucial to the success and growth of Sartorius Stedim Biotech. Their needs and preferences determine the demand for products and services. The company therefore endeavors to understand their interests and set appropriate incentives for more sustainable products. To this end, various sustainability matters such as decarbonization and climate neutrality as well as other environmental and social standards are discussed via individual dialogues and industry-related association work (e.g. BioPhorum, NIMBL, PSCI). Own workforce: The company’s own workforce are responsible for daily execution of business processes and directly influence the efficiency and effectiveness of the company through their performance and commitment. It therefore engages with its employees on an ongoing basis and through various channels with the aim of discussing their interests, including human rights requirements, and factoring them into the company’s strategy. The interests and viewpoints of the employees are represented to management through works councils at the sites. The interests of the employees are also represented in the Board of Directors. Twice a year, the Sartorius Stedim Biotech Group conducts a direct survey of employees, known as pulse checks, which help the company to quickly find out how employees perceive their personal work situation and motivation. The gained insights are used to implement improvements via the HR department and managers. Managers shall discuss the anonymized evaluations with their team and agree on improvements on this basis if necessary. As the results vary from team to team, the activities derived from the survey will also vary.  Investors: Investors provide the capital required for growth, expansion and operations. The Sartorius Stedim Biotech Group engages with analysts and investors on sustainability-related topics as part of the regular capital market communication. There are also special ESG conferences and ESG calls. partially held directly with the specialized ESG teams. Suppliers / Business partners and workers in the value chain: Suppliers and business partners are crucial for the efficiency, quality and competitiveness of Sartorius Stedim Biotech. The existing sustainability challenges can only be overcome in close cooperation with business partners. For example, a large number of different employees work for Sartorius Stedim Biotech in the value chain. Working and production conditions at the sites vary and are the responsibility of the suppliers. Requirements in the areas of environmental protection, social issues including working conditions and human rights, and business conduct are part of the Group’s business relationships. They are communicated to business partners in training sessions, the status is determined in structured queries and checked in audits on a risk-oriented basis. The goal is to sustainably align the working and production conditions of the business partners with the Sartorius Code of Conduct for Business Partners. Surveys and anonymous whistleblower systems help the Group to better understand local conditions and take effective actions.   Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 3. Strategy

The various corporate functions and departments at Sartorius Stedim Biotech, such as Investor Relations, Sales, Human Resources, Compliance and Corporate Sourcing, are in a continuous direct dialogue with the above-mentioned interest groups in the course of day-to-day business. The Corporate Sustainability department also conducts its own discussions with stakeholder groups on some occasions, particularly customers and investors. For sustainability management and reporting, the topics of the interest groups are bundled by Corporate Sustainability. The Board of Directors is briefed by Corporate Sustainability on current sustainability-related topics that involve the requirements of stakeholder groups. For further information on the role of the Board with regard to sustainability management, including the reporting channels, the company refers to its disclosures under ESRS 2 GOV- 1.  Sartorius Stedim Biotech carefully examines and evaluates the sustainability-related issues raised by stakeholder groups and uses this information to determine whether action is required to adjust the company’s strategy. The discussions held with stakeholders in the reporting year enabled the Group to gain a deeper understanding of key topics such as climate change mitigation, the use of recycled or renewable materials, the use of renewable energies and forever chemicals (PFAS). Integrating these topics into its double materiality assessment enabled Sartorius Stedim Biotech to understand the relevance of these aspects for its corporate strategy. The viewpoints and expectations of stakeholders were systematically analyzed and formed an essential basis for the definition of strategic priorities. This ensured that the Sartorius Stedim Biotech Group’s strategy and its business model were developed in line with the identified interests and needs of the stakeholders. Disclosure Requirement SBM- 3 – Material impacts, risks and opportunities and their interaction with strategy and business modelIn the reporting year, the company identified material negative as well as positive sustainability-related impacts and risks in the areas of environmental, social and governance as part of the double materiality assessment across the entire value chain; these are explained below. These are a total of 22 material impacts, that are directly caused by the company’s business model and strategy and not by other external factors. In addition, a total of three material risks were identified. There were no material opportunities in the reporting year. Overall, the double materiality assessment did not reveal any material differences between individual company units (business units, products) or individual countries/regions.  Climate change Most of the energy used worldwide comes from fossil sources. Accordingly, there are actual negative material impacts on climate change along the entire value chain for Sartorius Stedim Biotech. These impacts are attributable not only to the use of fossil fuels in its own production but also to the goods and services it purchases and the use of the products it sells.  Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 3. Strategy


Associated table :
| ESRS Subtopic   | Category          | Description of Impact, Risk & Opportunity                                   | Time horizon   |
|:----------------|:------------------|:----------------------------------------------------------------------------|:---------------|
| Energy          | Negative impact   | Sartorius Stedim Biotech’s suppliers have an actual negative impact on      | current        |
|                 | (upstream value   | climate change, as the production of goods purchased from the Group and     |                |
|                 | chain)            | the use of services consumes energy, which contributes to higher GHG        |                |
|                 |                   | emissions and hence to global warming.                                      |                |
|                 | Negative impact   | Sartorius Stedim Biotech’s own activities have an actual negative impact on | current        |
|                 | (own operations)  | climate change, as the production of its products consumes energy, which    |                |
|                 |                   | contributes to higher GHG emissions and hence to global warming.            |                |
|                 | Negative impact   | Sartorius Stedim Bioech’s products have actual negative impacts on climate  | current        |
|                 | (downstream value | change, as energy is consumed during the use of some products, which        |                |
|                 | chain)            | contributes to higher GHG emissions and thus to global warming.             |                |
| Climate         | Negative impact   | Sartorius Stedim Biotech’s suppliers have an actual negative impact on      | current        |
| change          | (upstream value   | climate change, as the production of goods purchased from the Group and     |                |
|                 | chain)            | the use of services consumes energy, which contributes to higher GHG        |                |
|                 |                   | emissions and hence to global warming.                                      |                |
|                 | Negative impact   | The Group’s own activities have an actual negative impact on climate        | current        |
|                 | (own operations)  | change, as the production of its products consumes energy, which            |                |
|                 |                   | contributes to higher GHG emissions and hence to global warming.            |                |
|                 | Negative impact   | Sartorius Stedim Biotech’s products have actual negative impacts on         | current        |
|                 | (downstream value | climate change, as energy is consumed during the use of some products,      |                |
|                 | chain)            | which contributes to higher GHG emissions and thus to global warming.       |                |
In the reporting year, there were no material climate-related risks. This relates both to material physical climate risks and to material climate-related transition risks. This assessment is based on the fact that the combination of the financial impact and the probability of occurrence does not exceed any of the defined thresholds in the double materiality assessment.  As there were no climate-related risks for the company, there was therefore no need to carry out a special climate resilience analysis in fiscal 2024. However, the risk situation is continuously monitored as part of the company’s sustainability management and risk management activities so that it can react promptly to changing conditions and requirements. Pollution Sartorius Stedim Biotech uses various categories of hazardous substances. For example, solvents are used in the production process for membranes. Purchased electronic components may contain heavy metals and purchased plastic components may also contain additives such as plasticizers to ensure certain product properties. Per- and polyfluorinated alkyl substances (PFAS), also known as ‘forever chemicals’, may occur in finished products.  As part of its double materiality assessment, the Sartorius Stedim Biotech Group identified actual and potential negative impacts on the environment and risks for the Group associated with the use of hazardous substances. This applies in particular to the use of substances of concern and substances of very high concern according to the ESRS classification. These substances can lead to pollution in the upstream and downstream value chain as well as in the company’s own operations for which currently no significant negative effects on local communities have been identified. Non-compliance with environmental regulations can result in fines, penalties and reputational damage and thus financial risks for Sartorius Stedim Biotech.  Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 3. Strategy


Associated table :
| ESRS Subtopic   | Category         | Description of Impact, Risk & Opportunity                                      | Time horizon   |
|:----------------|:-----------------|:-------------------------------------------------------------------------------|:---------------|
| Substances of   | Negative impact  | Sartorius Stedim Biotech’s suppliers have a potential negative impact on       | Long-term      |
| concern         | (upstream value  | pollution, as the production of goods purchased by the Group requires          |                |
|                 | chains)          | substances of concern that can be released into the environment.               |                |
|                 | Negative impact  | Sartorius Stedim Biotech’s own activities have an actual negative impact on    | current        |
|                 | (own operations) | pollution, as the production of some products requires substances of concern   |                |
|                 |                  | that are a constituent of the water discharged into the sewer system.          |                |
|                 | Risk             | Failing to comply with environmental regulations and contributing to           | Medium-        |
|                 |                  | pollution through the use of substances of concern can lead to fines,          | term           |
|                 |                  | penalties and reputational damage, resulting in financial risks for the        |                |
|                 |                  | company. The use of certain chemicals may even be banned, leading to cost      |                |
|                 |                  | increases and/or loss of revenue.                                              |                |
| Substances of   | Negative impact  | Sartorius Stedim Biotech’s suppliers have a potential negative impact on       | Long-term      |
| very high       | (upstream value  | pollution, as the production of goods purchased by the Group requires          |                |
| concern         | chain)           | substances of very high concern that can be released into the environment.     |                |
|                 | Negative impact  | The Group’s products have a potential negative impact on the environment,      | Long-term      |
|                 | (own operations) | as some of them contain substances of very high concern that can be            |                |
|                 |                  | released into the environment through waste treatment.                         |                |
|                 | Risk             | Failing to comply with environmental regulations and contributing to           | Medium-        |
|                 |                  | pollution through the use of substances of very high concern can lead to       | term           |
|                 |                  | fines, penalties and reputational damage, resulting in financial risks for the |                |
|                 |                  | company. The use of certain chemicals may even be banned, leading to cost      |                |
|                 |                  | increases and/or loss of revenue.                                              |                |
Circular economy Sartorius Stedim Biotech’s products are mostly Single-use products. During the double materiality assessment, the Sartorius Stedim Biotech Group identified therefore actual and potential negative impacts in the upstream and downstream value chain and in its own operations associated with resource use and circular economy. These are due to the generation and management of waste and the use and disposal of mostly primary materials from fossil or petroleum-based sources.   
Associated table :
| ESRS Subtopic       | Category          | Description of Impact, Risk & Opportunity                                    | Time horizon   |
|:--------------------|:------------------|:-----------------------------------------------------------------------------|:---------------|
| Resource inflows,   | Negative impact   | Sartorius Stedim Biotech’s suppliers have actual negative impacts on the     | current        |
| including resource  | (upstream value   | use of resources, as the Group mostly uses and purchases new and fossil-     |                |
| use                 | chain)            | based materials, which leads to environmental damage.                        |                |
| Waste               | Negative impact   | Sartorius Stedim Biotech’s suppliers have an actual negative impact on       | current        |
|                     | (upstream value   | waste generation, as the production of materials purchased by the Group      |                |
|                     | chain)            | can generate significant amounts of waste, most of which is disposed of.     |                |
|                     | Negative impact   | Sartorius Stedim Biotech’s own activities have an actual negative impact     | current        |
|                     | (own operations)  | on waste generation, as the production of its products generates             |                |
|                     |                   | significant amounts of waste, most of which is disposed of.                  |                |
|                     | Negative impact   | The Group’s products have an actual negative impact on the generation        | current        |
|                     | (downstream value | of waste, as they lead to considerable quantities of waste, most of which is |                |
|                     | chain)            | disposed of.                                                                 |                |
| Resource outflows   | Negative impact   | Sartorius Stedim Biotech products have an actual negative impact on          | current        |
| related to products | (downstream value | resource outflows in the downstream value chain, as they are usually only    |                |
| and services        | chain)            | used once (disposable technology) and then disposed of. The materials        |                |
|                     |                   | are lost to the technical or biological cycle, resulting in environmental    |                |
|                     |                   | damage.                                                                      |                |
Own workforce In the reporting year, the company identified actual, positive impacts on its own workforce that help to increase satisfaction, loyalty and retention, thereby improving the recruitment and retention of qualified employees. These positive impacts relate to working conditions and equal treatment and opportunities for all. At the same Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 3. Strategy

time, potential negative impacts with regard to health and safety, violence and harassment in the workplace were identified.  
Associated table :
| ESRS-Subtopic   | Category         | Description of Impact, Risk & Opportunity                                      | Time horizon   |
|:----------------|:-----------------|:-------------------------------------------------------------------------------|:---------------|
| Working         | Positive impact  | Sartorius Stedim Biotech´s own activities actually have a positive impact on   | current        |
| conditions      | (own operations) | working conditions by promoting secure jobs, reasonable working hours, fair    |                |
|                 |                  | pay, social dialogue on economic and social policy, freedom of association     |                |
|                 |                  | and the existence of works councils, and work-life balance, which all          |                |
|                 |                  | contribute to employee satisfaction/loyalty/retention.                         |                |
|                 | Negative impact  | Sartorius Stedim Biotech´s own activities have the potential to negatively     | current        |
|                 | (own operations) | impact working conditions if health and safety is not promoted, which can      |                |
|                 |                  | have an adverse effect on human well-being.                                    |                |
| Equal treatment | Positive impact  | Sartorius Stedim Biotech´s own activities have a real positive impact on equal | current        |
| and             | (own operations) | treatment and equal opportunities for all, promoting gender equality and       |                |
| opportunities   |                  | equal pay, training and development of skills for career and personal          |                |
| for all         |                  | development, employment and inclusion of people with disabilities, and         |                |
|                 |                  | diversity, which overall leads to employee satisfaction/loyalty/retention.     |                |
|                 | Negative impact  | Sartorius Stedim Biotech´s own activities have a potential negative impact on  | current        |
|                 | (own operations) | equal treatment and equal opportunities through violence and harassment in     |                |
|                 |                  | the workplace, which can have a detrimental effect on human well-being.        |                |
The impacts of Sartorius Stedim Biotech relate to both employees and non-employees. For the definition of the workforce, the company refers to S1 - 14. The company’s employees work mainly in production, but also in marketing and sales, administration, and research and development. Non-employees are mainly used in production to cover peak workloads. Within in the workforce, no specific groups of people are impacted significantly more severely than others. The actual positive impacts relate in particular to the company’s own employees, specifically the creation of attractive working conditions that help retain talented employees in the company. The potentially negative impacts in terms of workplace accidents as well as violence and harassment in the workplace affect both employees and non-employees equally. However, Sartorius Stedim Biotech considers these negative impacts to be isolated incidents rather than widespread or systemic.   Based on an analysis carried out in accordance with the Supply Chain Sustainability Regulation by the parent company Sartorius AG in fiscal year 2023, no activities (production sites, countries or geographical areas) for which there are significant risks regarding child labour and forced labour in Sartorius Stedim Biotech’ own operations were identified. The Group assumes that the risk situation remained the same in the reporting year, as the country risks and other risk factors did not change in the reporting year.  In the reporting year, no material risks or opportunities arising from the impacts and dependencies related to the company’s own workforce were identified. Furthermore, the Group’s own workforce is not currently impacted by any transition plans to reduce the negative impact on the environment and to implement more environmentally friendly and climate-neutral activities, as the company has not yet defined such plans.  Workers in the value chain In the reporting year, the company identified potential negative impacts with regard to health and safety and violence and harassment in the workplace among suppliers in the upstream value chain. These impacts could potentially be detrimental to human well-being. Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 3. Strategy


Associated table :
| ESRS-Subtopic   | Category        | Description of Impact, Risk & Opportunity                                      | Time horizon   |
|:----------------|:----------------|:-------------------------------------------------------------------------------|:---------------|
| Working         | Negative impact | Sartorius Stedim Biotech’s suppliers have a potential negative impact on       | current        |
| conditions      | (upstream value | working conditions if they do not take care of the health and safety of their  |                |
|                 | chain)          | workforce, as this can have a detrimental impact on human well-being.          |                |
| Equal treatment | Negative impact | Sartorius Stedim Biotech’s suppliers have a potential negative impact on equal | current        |
| and             | (upstream value | treatment and equal opportunities if no measures are taken against violence    |                |
| opportunities   | chain)          | and harassment in the workplace, as this can have a negative impact on human   |                |
| for all         |                 | well-being.                                                                    |                |
Workers in the value chain are primarily workers who perform activities for the company in its upstream and downstream value chain at suppliers, service providers and business partners as well as in the company’s holdings. This covers the entire spectrum of workers who perform various physical and intellectual tasks for the Group.  As shown in the tables above, Sartorius Stedim Biotech has not identified any positive impacts on workers in its value chain. As with its own workforce, the negative impacts are also not widespread or systemic, but rather individual cases according to an assessment by the Group. Sartorius Stedim Biotech currently has no detailed information on the types of workers in the value chain that might be more affected by negative impacts than others. Based on the analysis carried out in accordance with the Supply Chain Sustainability Regulation by the parent company Sartorius AG in fiscal year 2023 as well as on this year’s double materiality analysis, no suppliers and workers in the value chain for which there are significant risks regarding child labour and forced labour were identified.  In the reporting year, the Sartorius Stedim Biotech Group did not identify any material risks or opportunities arising or likely to arise from the impacts and dependencies related to value chain workers Business conduct In the reporting year, the double materiality assessment showed that Sartorius has a positive impact on employee satisfaction with its corporate culture and its corporate values. At the same time, the Group identified a risk: if the corporate culture becomes unattractive, employees could leave the company and it could become more difficult to attract talent, thereby posing a financial risk to the company. 
Associated table :
| ESRS-Subtopic   | Category    | Description of Impact, Risk & Opportunity                                              | Time horizon   |
|:----------------|:------------|:---------------------------------------------------------------------------------------|:---------------|
| Corporate       | Positive    | Sartorius Stedim Biotech’s own operations have an actual positive impact on            | current        |
| culture         | impact (own | corporate culture by promoting values and behaviors that lead to employee              |                |
|                 | operations) | satisfaction/loyalty/retention.                                                        |                |
|                 | Risk        | An unattractive corporate culture could lead to loss of employees, damage the          | current        |
|                 |             | company’s reputation, make it difficult to attract talent and pose a financial risk to |                |
|                 |             | the company.                                                                           |                |
Financial effects of material risks and opportunities There are currently no measurable financial effects of the material sustainability-related risks. The Group is currently restructuring its processes for determining this data so that it can provide precise and comprehensive information on the anticipated short-, medium- and long-term financial effects of its material risks and opportunities on its financial position, financial performance, and cash flows. The company is therefore making use of the simplification regulations under ESRS in the reporting year and will only provide the corresponding information in future reports. Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 3. Strategy

Effects of its material IROs Sartorius Stedim Biotech will carefully analyze the effects of its material impacts, risks and opportunities on its business model, value chain, strategy and decision-making, and make the necessary derivation from this. As this is a longer-term process, the company is currently working on developing a suitable governance structure to organize the handling of the results of the double materiality assessment and responsibilities for the individual aspects. Resilience of the business model and strategy The impacts, risks and opportunities identified as part of the double materiality assessment and the current management approaches in each case were presented by Corporate Sustainability to the entire Audit Committee and the Board of Directors of Sartorius Stedim Biotech S.A: and discussed in detail on this basis. The action required as a result was then agreed upon by the entire Board.  In summary, the company concluded that, based on current assessments, its business model and strategy are sufficiently resilient to cope with the above-mentioned impacts and risks. This is a qualitative assessment by the Board of Directors with no specific time horizon.  Further disclosures The disclosure of changes in material impacts, risks and opportunities compared to the previous reporting period is not relevant for Sartorius Stedim Biotech as this is the first reporting period. No additional impacts, risks or opportunities beyond the ESRS requirements were identified.  Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 4. Impacts, risks and opportunities management

Disclosure Requirement IRO- 1 - Description of the process to identify and assess material impacts, risks and opportunities The process to identify, assess and prioritize the material impacts, risks and opportunities (IROs) was carried out in the reporting year by the Corporate Sustainability department in cooperation with Finance & Controlling in an internal procedure based on ESRS and the corresponding implementation guidelines.  Impacts, risks and opportunities were identified and assessed based on methods from the company’s risk management system and by drawing on internal expert knowledge as well as incorporating the views of stakeholder groups.   The identification and assessment were done on a gross basis. The assessment steps are described below.  Step 1: Identification of relevant topics and IROs First, Sartorius Stedim Biotech identified the relevant topics on the basis of ESRS, the Taxonomy Regulation, and the GRI, but also using the results of its dialogues with stakeholder groups and internal expert discussions across the entire value chain, whereby industry- and company-specific characteristics have been incorporated. Based on internal knowledge gained from research, analyses and studies and views of stakeholders from dialogues, relevant IROs were then assigned to these topics.  To be able to systematically consider the views of the stakeholder groups in this process step, the entire spectrum of stakeholder groups according to ESRS 1 was used and divided into two categories for Sartorius Stedim Biotech: users of sustainability statements and affected stakeholders. Through discussions between Corporate Sustainability and the internal experts, who are in regular contact with the relevant interest groups in the course of day-to-day business, the specific topics and perspectives of the interest groups in both categories could then be incorporated into the double materiality assessment process.  External experts were not consulted at this stage of the process. Step 2: Assessment of the IROs The next step was to assess the identified IROs qualitatively on a scale of one to four in accordance with defined criteria.  Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 4. Impacts, risks and opportunities management

Assessment of Actual Impacts 
Associated table :
| Criterion       | Scale and Description   |
|:----------------|:------------------------|
| Severity        |                         |
| Magnitude       | 1) insignificant        |
|                 | 2) moderate             |
|                 | 3) significant          |
|                 | 4) critical             |
| Scope           | 1) limited              |
|                 | 2) regional             |
|                 | 3) supra-regional       |
|                 | 4) global               |
| Irreversibility | 1) fully reversible     |
|                 | 2) largely reversible   |
|                 | 3) partially reversible |
|                 | 4) irreversible         |
In the case of actual positive impacts, the severity criteria of magnitude and scope were evaluated and the results were added together and divided by two. In the case of actual negative impacts, the severity criteria of magnitude, scope and irreversibility were evaluated and the results were divided by three.  Assessment of Potential Impacts In the case of potential impacts, the severity – as for the actual impacts – were first determined. Subsequently, the assessment results were scaled according to the ESRS with the likelihood of occurrence. In contrast, potential impacts with human rights relevance were not scaled with the probability of occurrence in accordance with ESRS. 
Associated table :
| Criterion                | Scale and Description   |
|:-------------------------|:------------------------|
| Severity                 |                         |
| Magnitude                | 1) insignificant        |
|                          | 2) moderate             |
|                          | 3) significant          |
|                          | 4) critical             |
| Scope                    | 1) limited              |
|                          | 2) regional             |
|                          | 3) supra-regional       |
|                          | 4) global               |
| Irreversibility          | 1) fully reversible     |
|                          | 2) largely reversible   |
|                          | 3) partially reversible |
|                          | 4) irreversible         |
| Likelihood of occurrence | 1) insignificant        |
|                          | 2) moderate             |
|                          | 3) significant          |
|                          | 4) critical             |
Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 4. Impacts, risks and opportunities management

Assessment of Risks For the assessment of risks, the criterion of severity was estimated and then scaled using a likelihood of occurrence. 
Associated table :
| Criterion                | Scale and Description   |
|:-------------------------|:------------------------|
| Severity                 | 1) insignificant        |
|                          | 2) moderate             |
|                          | 3) significant          |
|                          | 4) critical             |
| Likelihood of occurrence | 1) insignificant        |
|                          | 2) moderate             |
|                          | 3) significant          |
|                          | 4) critical             |
The IROs were initially assessed on a decentralized basis by the Corporate Sourcing, Environment, Health, Safety & Security, Human Resources and Product Sustainability departments per unit (e.g. subsidiary, business unit, product groups). On this basis, a consolidated assessment was then derived centrally at Group level in accordance with the above-mentioned criteria. Step 3: Materiality assessment for the IROs As a next step, the material IROs were determined on the basis of the defined materiality thresholds. Materiality thresholds for Impacts Actual impacts with a severity of greater than or equal to two on an assessment scale of one to four were classified as material.  Potential impacts were classified as material if both their severity and their likelihood of occurrence are at least two on a scale of four. In addition, the combined scores divided by two resulted in a value greater than two.  
Associated table :
| Col0     | Col1   | Materiality              | Col3       | Col4       | Col5       |
|:---------|:-------|:-------------------------|:-----------|:-----------|:-----------|
| Severity | 4      | immaterial               | material   | material   | material   |
|          | 3      | immaterial               | material   | material   | material   |
|          | 2      | immaterial               | immaterial | material   | material   |
|          | 1      | immaterial               | immaterial | immaterial | immaterial |
|          |        | 1                        | 2          | 3          | 4          |
|          |        | Likelihood of occurrence |            |            |            |
Materiality thresholds for risks Risks were classified as material if both their magnitude and their likelihood of occurrence are at least two on a scale of four. In addition, the combined scores divided by two resulted in a value greater than two. Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 4. Impacts, risks and opportunities management


Associated table :
| Col0      | Col1   | Materiality              | Col3       | Col4       | Col5       |
|:----------|:-------|:-------------------------|:-----------|:-----------|:-----------|
| Magnitude | 4      | immaterial               | material   | material   | material   |
|           | 3      | immaterial               | material   | material   | material   |
|           | 2      | immaterial               | immaterial | material   | material   |
|           | 1      | immaterial               | immaterial | immaterial | immaterial |
|           |        | 1                        | 2          | 3          | 4          |
|           |        | Likelihood of occurrence |            |            |            |
Step 4: Validation of the results The results were checked for plausibility in a final validation phase, which included several discussions, reconciliations and cross-checks of the results in various formats at the level of the central team and with the corporate functions involved in the double materiality analysis process. The material IROs were finally confirmed by the entire Board of Directors after in-depth discussion.   The double materiality assessment process described above was established and performed in accordance with ESRS for the first time in the reporting year. The process will be reviewed and adjusted if necessary as part of its planning and implementation in the coming year. There were therefore no adjustments made to the previous year’s process in the reporting year.  Disclosure Requirement ESRS E1 IRO- 1: Specific disclosures on climate impacts and risks: The identification and assessment of climate-related impacts and risks was also an integral part of the double materiality assessment. This analysis included both actual and potential climate-related impacts resulting from the company’s business activities and plans. The process followed the steps outlined above regarding the double materiality assessment. Specific details of the methodology are provided below: Climate impacts Initially, the climate impacts were identified at a central level. These impacts were then assessed by the relevant Group departments according to the ESRS criteria defined in the double materiality assessment. The assessment was carried out for the upstream value chain based on supplier groupings. for the company’s own operations at the level of the individual Group companies and for the downstream value chain at the level of the business units.  The assessment of climate impacts in the upstream value chain was carried out by experts from Corporate Sourcing based on the central assessment of the GHG footprint for the supplier groups. In its own business operations, the climate impacts were assessed for each site by the Environment, Health, Safety & Security department on the basis of the energy consumption and the GHG emission sources. In the downstream value chain, experts for product sustainability analyzed the impacts of the products sold on GHG emissions, which are caused in particular by their use and their disposal at the end of the product life cycle. The Corporate Sustainability and Finance & Controlling departments provided advice to the functions during the assessment process. The assessments were then consolidated at Group level and finally agreed with the relevant Group departments. By assessing both actual and potential impacts in detail, the company can not only evaluate its current performance with regard to climate change mitigation but also anticipate future risks and opportunities and take appropriate action. Physical climate risks As part of the double materiality assessment, Sartorius Stedim Biotech also assessed the physical climate-related hazards from Commission Delegated Regulation (EU) 2021/2139 for the company and its operations. Specifically, Sartorius Stedim Biotech considered potential acute and chronic physical risks that could arise Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 4. Impacts, risks and opportunities management

from climate change and extreme weather events, on the assumption that global emissions would continue to rise and that this would be associated with a sharp increase in global warming (“hot house world”). Accordingly, an increased likelihood of climate-related extreme weather events, in accordance with the critical climate-related assumptions in the consolidated financial statements, was assumed. No further interventions or restrictions were assumed for the political and economic framework conditions. Based on these assumptions, the Environment, Safety, Health & Security department assessed the physical climate-related hazards for its own operations at each site to determine whether they have or could have an impact on operational workflows and processes. To this end, the EHS managers at the individual sites were asked about the relevant climate-related hazards at each site and this information was supported by central research. When determining the climate-related hazards in the upstream value chain, potential climate risks and hazards were analyzed by the Corporate Sourcing department. This included an assessment of risks relating to raw material suppliers and transportation service providers, for example. The assessment was based, among other things, on the Environmental Performance Index at country level and on supplier evaluations. The determination of climate-related hazards in the downstream value chain involved examining at a central level potential hazards for customers that could affect the company. The assessments of the various Group companies’ potential climate hazards for short-, medium- and long-term time horizons were consolidated and then enriched by central assessments compared with information from the existing central risk management system and supplemented by central assessments regarding business activities.  The procedure described above resulted in an overall assessment for the Group for all climate-related hazards under consideration. Accordingly, no assets or business activities of the company were identified in the reporting year as being susceptible to gross physical risks from these climate-related hazards on the short-, medium- or long-term time horizon.   Transition risks In addition, climate-related transition risks and opportunities were assessed based on the TCFD classification for the company itself and its value chain as part of the double materiality assessment. Specifically, climate-related transition risks that could arise from regulatory, technological and market developments were identified using a climate scenario in line with limiting global warming to 1.5°C. No increased likelihood of extreme weather events was assumed. Based on these assumptions, the climate-related transition risks for the short- and medium-term time horizon (as defined by ESRS) and for the long-term time horizon of five to ten years were qualitatively analyzed through internal expert assessments. Research data and information identified and assessed by the central risk management team in the course of their annual discussions with risk officers formed the basis for this.  As a result, the analysis has shown that no assets or business activities of the company are jeopardized by climate-related risks or generate business opportunities in the short-, medium- or long-term time horizon.  While Sartorius Stedim Biotech could potentially be affected by bans on certain raw, auxiliary and operating materials, it does not classify this risk to be material. The Group is also indirectly affected by political intervention in the energy industry. However, Sartorius Stedim Biotech assumes that energy suppliers will be aple to implement the necessary transition and that this will not result in any material risk for Sartorius. In the reporting year, no scenarios other than those mentioned above were considered for the identification and assessment of both climate-related physical risks and climate-related transition risks and opportunities, which is in line with the climate-related assumptions in the financial statements. Sartorius Stedim Biotech plans to further develop the identification of climate-related risks and opportunities in the financial year and to develop processes for this that also include several climate scenarios.  Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 4. Impacts, risks and opportunities management

Disclosure Requirement ESRS E2 IRO- 1: Specific disclosures on pollution An integral part of the double materiality assessment procedure described above was the identification and assessment of material impacts, risks and opportunities associated with pollution caused by the use of hazardous substances. All relevant sites and business activities were reviewed to determine whether there were actual and/or potential impacts, risks and opportunities associated with pollution both within the company’s own sector of activity and along the upstream and downstream value chain.  In order to systematically identify and assess relevant risks and opportunities, Sartorius Stedim Biotech obtained assessments from internal experts. Qualitative and quantitative analytical methods were used in the process. During the assessment, existing environmental data from production processes, supply chains and materials were consulted in order to identify potential impacts from certain hazardous substances. At the same time, Sartorius Stedim Biotech was guided by regulatory requirements such as the REACH Regulation to ensure the identification of substances of very high concern (SVHC). A comparison was also made between the hazardous substances used in the production process and established classifications such as substances of concern (SoC). The assessment was based on several assumptions. It drew on currently available internal and external data sources on hazardous substances used and production processes. Potential regulatory developments, such as a possible ban on PFAS, were additionally factored in as scenarios. Sartorius Stedim Biotech also assumed that all existing safety measures to minimize pollution were being consistently implemented. Specific consultations, particularly with affected communities, were not carried out as part of the double materiality assessment. However, the company maintains an ongoing dialogue on sustainability issues with its relevant stakeholder groups and refers in this regard to its comments under SBM- 2. Disclosure Requirement ESRS E5 IRO- 1: Specific disclosures on resource use and circular economy In the course of the double materiality assessment, Sartorius Stedim Biotech also identified and evaluated the material impacts, risks and opportunities associated with resource use and circular economy.  Life cycle assessments, material flow analyses and model-based scenario analyses were used for the systematic review of assets and business activities. These methods allowed the Group to precisely identify environmental impacts along the entire value chain, from procurement to disposal, and to map and evaluate resource cycles and waste streams. In addition, local management systems for environmental protection were used to identify optimization potential in products, packaging and processes. Specific consultations, particularly with affected communities, were not carried out as part of the double materiality assessment. However, it was assumed that the existing dialogue and feedback mechanisms were sufficiently representative to reflect the interests of the relevant stakeholders. These mechanisms include regular events to engage in dialogue (i.e., round tables, workshops, forums) with stakeholder groups including local residents at the sites on general corporate development and infrastructure and construction projects as well as a grievance mechanism that ensure continuous feedback. The Group refers in this regard to its comments under ESRS 2 SBM- 2. The views of the relevant stakeholder groups have therefore been incorporated into the process for identifying and assessing the material impacts, risks and opportunities associated with resource use and circular economy and could been taken into account in this way.  Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 4. Impacts, risks and opportunities management

Disclosure Requirement ESRS G1 IRO- 1: Specific disclosures on business conduct In the double materiality assessment mentioned above, the material impacts, risks and opportunities associated with business conduct were identified and assessed with the involvement of various internal experts, taking into account the company’s business model and activities and the geographical locations of its activities. Disclosure Requirements ESRS E3 IRO- 1 and E4 IRO- 1: Specific disclosures on Biodiversity and ecosystems, Water and marine resources  In the double materiality assessment mentioned above, Sartorius Stedim Biotech also assessed the impacts, risks and opportunities associated with water and marine resources and with biodiversity and ecosystems. Primarily physical risks, but also systemic risks and transition risks were taken into account. For the company's own operations, information from environmental compability assessments and the environmental management systems of the production sites was mainly consulted and an examination was mafe of the extent ot which there are indications as to whether these contribute to the direct factros influencing the loss of biodivery or whether the sites have impacts on the status of species, on the extent and status of ecosystems or on ecosystem services. As a result, SArtorius had not identified any of its own sites in or near biodiversity sensitive areas. Therefore, no remedial action relating to biodiversity needs to be taken. Due to the operational activities of Sartorius, there are therefore no significant impacts that have a negative impact on areas with biodiversity in need of protection. The company also carried out a water stress analysis for the relevant production sites. Moreover, Sartorius Stedim Biotech currently does not have any sites in high water-stressed areas as defined by the “Aqueduct” water risk atlas of the World Resources Institute (WRI), where there is a dependency on water (e.g., in the production process).  In addition, there are currently no significant dependencies on biodiversity and water resources with regard to material and raw material consumption along the entire value chain, as the company currently uses only insignificant quantities of biological material and does not purchase any significant amounts of water For the upstream value chain, there is currently no comprehensive information available that would allow an assessment of the negative impacts on biodiversity and ecosystems as well as water and marine resources. The evaluation of of a sustainability-related supplier monitoring by an external provider, has not revealed any indications of incidents in connection with water and marine resources as well as biodiversity and ecosystems. For the downstream value chain, information about customers that was available to the company from product management and sales was taken into account. Accordingly, no significant effects on water resources and biodiversity have been identified.  Consultations with affected local communities were therefore not carried out in this context. As a result, Sartorius concluded that there were no significant actual or potential impacts, risks and opportunities for either of these topics in the reporting year The company will regularly monitor the topics of biodiversity and water and marine resources as part of its sustainability reporting in order to identify potential changes or new risks at an early stage. Integration of the results of the double materiality analysis into business processes The entire double materiality analysis process and the results are closely coordinated and dovetailed with Corporate Risk Management. Even the risk assessment is based on the inventory of Corporate Risk Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 4. Impacts, risks and opportunities management

Management. The close cooperation between Corporate Sustainability and the central risk management team also ensured that identified impacts and dependencies were reviewed to determine whether they give rise to financial risks and/or opportunities. The assessment criteria used in the double materiality analysis have also been agreed with Corporate Risk Management. In the validation phase, a final comparison of the assessments with the company's previous risk profile was also carried out. In addition, the material sustainability risks are part of the company's risk inventory, which ensures that sustainability risks have the same significance as other risks in the company. In the 2024 financial year, the company did not identify any opportunities, so integration into the company's opportunity management is not yet relevant. Prioritization and Monitoring of sustainability matters The Corporate Sustainability department is responsible for the entire process of identifying, evaluating, prioritizing and monitoring material sustainability issues and the associated IRO. This also includes the integration with other corporate processes such as the human rights due diligence process, risk and opportunity management and other relevant processes. A further prioritization of the material IRO has not yet taken place and will be examined in the 2025 financial year. Disclosure Requirement IRO- 2 – Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement The following table summarizes the ESRS reporting requirements contained in the Sustainability Statement. The table refers to the page numbers and/or paragraphs where the corresponding reporting requirements can be found in the Sustainability Statement.  The reportable disclosures were determined on the basis of EFRAG’s implementation guide (“Data Point List”). The company has not identified any immaterial data points and therefore does not make use of the principle of “materiality of information”. In the first reporting year, the company concentrated on mandatory disclosures. However, it already voluntarily included disclosures that are subject to a transitional period of one year in the social information section. The disclosures in question relate to S1 - 7 (Characteristics of non-employee workers in the undertaking’s own workforce), S1 - 8 (Collective bargaining coverage and social dialogue), S1 - 11 (Social protection), S1 - 12 (Persons with disabilities), S1 - 13 (Training and skills development metrics), S1 - 14 (Health and safety metrics) and S1 - 15 (Work-life balance metrics). Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 4. Impacts, risks and opportunities management


Associated table :
| Index of ESRS Disclosure Requirements                                               | Col1                    | Col2                                                                  | Col3         |
|:------------------------------------------------------------------------------------|:------------------------|:----------------------------------------------------------------------|:-------------|
| Section                                                                             | Disclosure Requirement  | Brief description                                                     | Page number  |
| 1. General information                                                              |                         |                                                                       |              |
| 1. Basis for preparation                                                            |                         |                                                                       |              |
|                                                                                     | BP-1                    | General basis for preparation of sustainability statements            | 81           |
|                                                                                     | BP-2                    | Disclosures in relation to specific circumstances                     | 82           |
| 2. Governance                                                                       |                         |                                                                       |              |
|                                                                                     | GOV-1                   | The role of the administrative, management and supervisory bodies     | 85           |
|                                                                                     | GOV-2                   | Information provided to and sustainability matters addressed by the   | 87           |
|                                                                                     |                         | undertaking’s administrative, management and supervisory bodies       |              |
|                                                                                     |                         | Integration of sustainability-related performance in incentive        |              |
|                                                                                     | GOV-3                   | schemes                                                               | 87           |
|                                                                                     | GOV-4                   | Statement on due diligence                                            | 88           |
|                                                                                     | GOV-5                   | Risk management and internal controls over sustainability reporting   | 89           |
| 3. Strategy                                                                         |                         |                                                                       |              |
|                                                                                     | SBM-1                   | Strategy, business model and value chain                              | 90           |
|                                                                                     | SBM-2                   | Interests and views of stakeholders                                   | 91           |
|                                                                                     | SBM-3                   | Material impacts, risks and opportunities and their interaction with  | 92           |
|                                                                                     |                         | strategy and business model                                           |              |
| 4. Impact, risk and opportunity management                                          |                         |                                                                       |              |
|                                                                                     | IRO-1                   | Description of the process to identify and assess material impacts,   | 98           |
|                                                                                     |                         | risks and opportunities                                               |              |
|                                                                                     | IRO-2                   | Disclosure requirements in ESRS covered by the undertaking’s          | 105          |
|                                                                                     |                         | sustainability statement                                              |              |
| 2. Environmental information                                                        |                         |                                                                       |              |
| Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation) |                         |                                                                       |              |
| Climate change                                                                      |                         |                                                                       |              |
| Governance                                                                          |                         |                                                                       |              |
|                                                                                     | related to ESRS 2 GOV-3 | Integration of sustainability-related performance in incentive        | 87           |
|                                                                                     |                         | schemes                                                               |              |
| Strategy                                                                            |                         |                                                                       |              |
|                                                                                     | E1-1                    | Transition plan for climate change mitigation                         | 125          |
|                                                                                     | related to ESRS 2 SBM-3 | Material impacts, risks and opportunities and their interaction with  | 92           |
|                                                                                     |                         | strategy and business model                                           |              |
| Impact, risk and opportunity management                                             |                         |                                                                       |              |
|                                                                                     | related to ESRS 2 IRO-1 | Description of the processes to identify and assess material climate- | 98           |
|                                                                                     |                         | related impacts, risks and opportunities                              |              |
|                                                                                     | MDR-P                   | Policies adopted to manage material sustainability matters            | 125          |
|                                                                                     | E1-2                    | Policies related to climate change mitigation and adaptation          | 125          |
|                                                                                     | MDR-A                   | Actions and resources in relation to material sustainability matters  | 125          |
|                                                                                     | E1-3                    | Actions and resources in relation to climate change policies          | 125          |
| Metrics and targets                                                                 |                         |                                                                       |              |
|                                                                                     | MDR-T                   | Tracking effectiveness of policies and actions through targets        | 126          |
|                                                                                     | E1-4                    | Targets related to climate change mitigation and adaptation           | 127          |
|                                                                                     | MDR-M                   | Metrics in relation to material sustainability matters                | 126f., 128f. |
|                                                                                     | E1-5                    | Energy consumption and mix                                            | 126          |
|                                                                                     | E1-6                    | Gross Scopes 1, 2, 3 and Total GHG emissions                          | 128f.        |
|                                                                                     | E1-7                    | GHG removals and GHG mitigation projects financed through             | 134          |
|                                                                                     |                         | carbon credits                                                        |              |
|                                                                                     | E1-8                    | Internal carbon pricing                                               | 134          |
|                                                                                     | E1-9                    | Anticipated financial effects from material physical and transition   | 134          |
|                                                                                     |                         | risks and potential climate-related opportunities                     |              |
Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 4. Impacts, risks and opportunities management


Associated table :
| Pollution                               | Col1                    | Col2                                                                  | Col3   |
|:----------------------------------------|:------------------------|:----------------------------------------------------------------------|:-------|
| Impact, risk and opportunity management |                         |                                                                       |        |
|                                         | related to ESRS 2 IRO-1 | Description of the process to identify and assess material pollution- | 98     |
|                                         |                         | related impacts, risks and opportunities                              |        |
|                                         | MDR-P                   | Policies adopted to manage material sustainability matters            | 135    |
|                                         | E2-1                    | Policies related to pollution                                         | 135    |
|                                         | MDR-A                   | Actions and resources in relation to material sustainability matters  | 135    |
|                                         | E2-2                    | Actions and resources related to pollution                            | 135    |
| Metrics and targets                     |                         |                                                                       |        |
|                                         | MDR-T                   | Tracking effectiveness of policies and actions through targets        | 136    |
|                                         | E2-3                    | Targets related to pollution                                          | 136    |
|                                         | MDR-M                   | Metrics in relation to material sustainability matters                | 136    |
|                                         | E2-5                    | Substances of concern and substances of very high concern             | 136    |
|                                         | E2-6                    | Anticipated financial effects from pollution-related impacts, risks   | 138    |
|                                         |                         | and opportunities                                                     |        |
| Water and marine resources              |                         |                                                                       |        |
| Impact, risk and opportunity management |                         |                                                                       |        |
|                                         | related to ESRS 2 IRO-1 | Description of the processes to identify and assess material water    | 98     |
|                                         |                         | and marine resources-related impacts, risks and opportunities         |        |
| Biodiversity and ecosystems             |                         |                                                                       |        |
| Impact, risk and opportunity management |                         |                                                                       |        |
|                                         | related to ESRS 2 IRO-1 | Description of the processes to identify and assess material          | 98     |
|                                         |                         | biodiversity and ecosystem-related impacts, risks and opportunities   |        |
| Resource use and circular economy       |                         |                                                                       |        |
| Impact, risk and opportunity management |                         |                                                                       |        |
|                                         | related to ESRS 2 IRO-1 | Description of the processes to identify and assess material resource | 98     |
|                                         |                         | use and circular economy-related impacts, risks and opportunities     |        |
|                                         | MDR-P                   | Policies adopted to manage material sustainability matters            | 139    |
|                                         | E5-1                    | Policies related to resource use and circular economy                 | 139    |
|                                         | MDR-A                   | Actions and resources in relation to material sustainability matters  | 139    |
|                                         | E5-2                    | Actions and resources related to resource use and circular economy    | 139    |
| Metrics and targets                     |                         |                                                                       |        |
|                                         | MDR-T                   | Tracking effectiveness of policies and actions through targets        | 140    |
|                                         | E5-3                    | Targets related to resource use and circular economy                  | 140    |
|                                         | MDR-M                   | Metrics in relation to material sustainability matters                | 140    |
|                                         | E5-4                    | Resource inflows                                                      | 140    |
|                                         | E5-5                    | Resource outflows                                                     | 141    |
|                                         | E5-6                    | Anticipated financial effects from resource use and circular          | 145    |
|                                         |                         | economy-related impacts, risks and opportunities                      |        |
| 3. Social information                   |                         |                                                                       |        |
| Own workforce                           |                         |                                                                       |        |
| Strategy                                |                         |                                                                       |        |
|                                         | related to ESRS 2 SBM-2 | Interests and views of stakeholders                                   | 91     |
|                                         | related to ESRS 2 SBM-3 | Material impacts, risks and opportunities and their interaction with  | 92     |
|                                         |                         | strategy and business model                                           |        |
| Impact, risk and opportunity management |                         |                                                                       |        |
|                                         | MDR-P                   | Policies adopted to manage material sustainability matters            | 146    |
|                                         | S1-1                    | Policies related to own workforce                                     | 146    |
|                                         | S1-2                    | Processes for engaging with own workforce and workers’                | 146    |
|                                         |                         | representatives about impacts                                         |        |
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# 2.12 Sustainability Statement 2.12.1 General information 

## 4. Impacts, risks and opportunities management


Associated table :
| Col0                                    | S1-3                    | Processes to remediate negative impacts and channels for own         | 148   |
|:----------------------------------------|:------------------------|:---------------------------------------------------------------------|:------|
|                                         |                         | workforce to raise concerns                                          |       |
|                                         | MDR-A                   | Actions and resources in relation to material sustainability matters | 148   |
|                                         | S1-4                    | Taking action on material impacts on own workforce, and              | 149   |
|                                         |                         | approaches to managing material risks and pursuing material          |       |
|                                         |                         | opportunities related to own workforce, and effectiveness of those   |       |
|                                         |                         | actions                                                              |       |
| Metrics and targets                     |                         |                                                                      |       |
|                                         | MDR-T                   | Tracking effectiveness of policies and actions through targets       | 151   |
|                                         | S1-5                    | Targets related to managing material negative impacts, advancing     |       |
|                                         |                         | positive impacts, and managing material risks and opportunities      | 151   |
|                                         | MDR-M                   | Metrics in relation to material sustainability matters               | 151   |
|                                         | S1-6                    | Characteristics of the undertaking’s employees                       | 151   |
|                                         | S1-7                    | Characteristics of non-employees in the undertaking’s own            | 154   |
|                                         |                         | workforce                                                            |       |
|                                         | S1-8                    | Collective bargaining coverage and social dialogue                   | 155   |
|                                         | S1-9                    | Diversity metrics                                                    | 156   |
|                                         | S1-10                   | Adequate wages                                                       | 157   |
|                                         | S1-11                   | Social protection                                                    | 158   |
|                                         | S1-12                   | Persons with disabilities                                            | 158   |
|                                         | S1-13                   | Training and skills development metrics                              | 159   |
|                                         | S1-14                   | Health and safety metrics                                            | 160   |
|                                         | S1-15                   | Work-life balance metrics                                            | 161   |
|                                         | S1-16                   | Remuneration metrics (pay gap and total remuneration)                | 162   |
|                                         | S1-17                   | Incidents, complaints and severe human rights impacts                | 164   |
| Workers in the value chain              |                         |                                                                      |       |
| Strategy                                |                         |                                                                      |       |
|                                         | related to ESRS 2 SBM-2 | Interests and views of stakeholders                                  | 91    |
|                                         |                         | Material impacts, risks and opportunities and their interaction with |       |
|                                         | related to ESRS 2 SBM-3 | strategy and business model                                          | 92    |
| Impact, risk and opportunity management |                         |                                                                      |       |
|                                         | MDR-P                   | Policies adopted to manage material sustainability matters           | 166   |
|                                         | S2-1                    | Policies related to value chain workers                              | 166   |
|                                         | S2-2                    | Processes for engaging with value chain workers about impacts        | 166   |
|                                         | S2-3                    | Processes to remediate negative impacts and channels for value       | 166   |
|                                         |                         | chain workers to raise concerns                                      |       |
|                                         | MDR-A                   | Actions and resources in relation to material sustainability matters | 166   |
|                                         | S2-4                    | Taking action on material impacts on value chain workers, and        | 167   |
|                                         |                         | approaches to managing material risks and pursuing material          |       |
|                                         |                         | opportunities related to value chain workers, and effectiveness of   |       |
|                                         |                         | those actions                                                        |       |
| Metrics and targets                     |                         |                                                                      |       |
|                                         | MDR-T                   | Tracking effectiveness of policies and actions through targets       | 168   |
|                                         | S2-5                    | Targets related to managing material negative impacts, advancing     | 168   |
|                                         |                         | positive impacts, and managing material risks and opportunities      |       |
|                                         | MDR-M                   | Metrics in relation to material sustainability matters               | 168   |
| 4. Governance information               |                         |                                                                      |       |
| Corporate culture                       |                         |                                                                      |       |
| Governance                              |                         |                                                                      |       |
|                                         | related to ESRS 2 GOV-1 | The role of the administrative, management and supervisory bodies    | 85    |
| Impact, risk and opportunity management |                         |                                                                      |       |
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# 2.12 Sustainability Statement 2.12.1 General information 

## 4. Impacts, risks and opportunities management


Associated table :
| Col0                | related to ESRS 2 IRO-1   | Description of the processes to identify and assess material impacts,   | Col3   |
|:--------------------|:--------------------------|:------------------------------------------------------------------------|:-------|
|                     |                           | risks and opportunities                                                 | 98     |
|                     | MDR-P                     | Policies adopted to manage material sustainability matters              | 169    |
|                     | G1-1                      | Corporate culture and business conduct policies                         | 169    |
|                     | MDR-A                     | Actions and resources in relation to material sustainability matters    | 169    |
| Metrics and targets |                           |                                                                         |        |
|                     | MDR-T                     | Tracking effectiveness of policies and actions through targets          | 170    |
|                     | MDR-M                     | Metrics in relation to material sustainability matters                  | 170    |
Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 4. Impacts, risks and opportunities management


Associated table :
| Datapoints from other EU legislation in accordance with Appendix B                                            | Col1   | Col2     | Col3       | Col4       | Col5        | Col6   |
|:--------------------------------------------------------------------------------------------------------------|:-------|:---------|:-----------|:-----------|:------------|:-------|
|                                                                                                               |        |          |            |            |             |        |
| The following table provides an overview of all datapoints derived from other EU legislation listed in ESRS 2 |        |          |            |            |             |        |
| Appendix B of this standard and refers to the relevant pages.                                                 |        |          |            |            |             |        |
|                                                                                                               |        |          |            |            | Materiality |        |
|                                                                                                               |        |          | Benchmark  | EU Climate | for         | Page   |
| Disclosure Requirement and related datapoint                                                                  | SFDR   | Pillar 3 | Regulation | Law        | Sartorius   | number |
| ESRS 2 GOV-1: Board’s gender diversity, paragraph                                                             |        |          |            |            |             |        |
| 21 (d)                                                                                                        | X      |          | X          |            | material    | 85     |
| ESRS 2 GOV-1: Percentage of board members who                                                                 |        |          |            |            |             |        |
| are independent, paragraph 21 (e)                                                                             |        |          | X          |            | material    | 85f.   |
| ESRS 2 GOV-4: Statement on due diligence,                                                                     |        |          |            |            |             |        |
| paragraph 30                                                                                                  | X      |          |            |            | material    | 88     |
| ESRS 2 SBM-1: Involvement in activities related to                                                            |        |          |            |            |             |        |
| fossil fuel activities, paragraph 40 (d) i                                                                    | X      | X        | X          |            | immaterial  |        |
| ESRS 2 SBM-1: Involvement in activities related to                                                            |        |          |            |            |             |        |
| chemical production, paragraph 40 (d) ii                                                                      | X      |          | X          |            | immaterial  |        |
| ESRS 2 SBM-1: Involvement in activities related to                                                            |        |          |            |            |             |        |
| controversial weapons, paragraph 40 (d) iii                                                                   | X      |          | X          |            | immaterial  |        |
| ESRS 2 SBM-1: Involvement in activities related to                                                            |        |          |            |            |             |        |
| cultivation and production of tobacco, paragraph 40                                                           |        |          |            |            |             |        |
| (d) iv                                                                                                        |        |          | X          |            | immaterial  |        |
| ESRS E1–1: Transition plan to reach climate neutrality                                                        |        |          |            |            |             |        |
| by 2050, paragraph 14                                                                                         |        |          |            | X          | material    | 125    |
| ESRS E1–1: Undertakings excluded from Paris-                                                                  |        |          |            |            |             |        |
| aligned Benchmarks, paragraph 16 (g)                                                                          |        | X        | X          |            | immaterial  |        |
| ESRS E1–4: GHG emission reduction targets,                                                                    |        |          |            |            |             |        |
| paragraph 34                                                                                                  | X      | X        | X          |            | material    | 126    |
| ESRS E1–5: Energy consumption from fossil sources                                                             |        |          |            |            |             |        |
| disaggregated by sources (only high climate impact                                                            |        |          |            |            |             |        |
| sectors), paragraph 38                                                                                        | X      |          |            |            | material    | 126f.  |
| ESRS E1-5 Energy consumption and mix, paragraph                                                               |        |          |            |            |             |        |
| 37                                                                                                            | X      |          |            |            | material    | 126f.  |
| ESRS E1–5: Energy intensity associated with                                                                   |        |          |            |            |             |        |
| activities in high climate impact sectors, paragraphs                                                         |        |          |            |            |             |        |
| 40 to 43                                                                                                      | X      |          |            |            | material    | 126f.  |
| ESRS E1–6: Gross Scope 1, 2, 3 and Total GHG                                                                  |        |          |            |            |             |        |
| emissions, paragraph 44                                                                                       | X      | X        | X          |            | material    | 128f.  |
| ESRS E1–6: Gross GHG emissions intensity,                                                                     |        |          |            |            |             |        |
| paragraphs 53 to 55                                                                                           | X      | X        | X          |            | material    | 128f.  |
| ESRS E1–7: GHG removals and carbon credits,                                                                   |        |          |            |            |             |        |
| paragraph 56                                                                                                  |        |          |            | X          | material    | 134    |
| ESRS E1–9: Exposure of the benchmark portfolio to                                                             |        |          |            |            |             |        |
| climate-related physical risks, paragraph 66                                                                  |        |          | X          |            | material    | 134    |
| ESRS E1–9: Disaggregation of monetary amounts by                                                              |        |          |            |            |             |        |
| acute and chronic physical risk, paragraph 66 (a)                                                             |        | X        |            |            | material    | 134    |
| ESRS E1–9: Location of significant assets at material                                                         |        |          |            |            |             |        |
| physical risk, paragraph 66 (c)                                                                               |        | X        |            |            | material    | 134    |
| ESRS E1–9: Breakdown of the carrying value of its                                                             |        |          |            |            |             |        |
| real estate assets by energy efficiency classes,                                                              |        |          |            |            |             |        |
| paragraph 67 (c)                                                                                              |        | X        |            |            | material    | 134    |
| ESRS E1–9: Degree of exposure of the portfolio to                                                             |        |          |            |            |             |        |
| climate-related opportunities, paragraph 69                                                                   |        |          | X          |            | material    | 134    |
Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 4. Impacts, risks and opportunities management


Associated table :
| Col0                                                  | Col1   | Col2     | Col3       | Col4       | Materiality   | Col6   |
|:------------------------------------------------------|:-------|:---------|:-----------|:-----------|:--------------|:-------|
|                                                       |        |          | Benchmark  | EU Climate | for           | Page   |
| Disclosure Requirement and related datapoint          | SFDR   | Pillar 3 | Regulation | Law        | Sartorius     | number |
| ESRS E2–4: Amount of each pollutant listed in         |        |          |            |            |               |        |
| Annex II of the E-PRTR Regulation (European           |        |          |            |            |               |        |
| Pollutant Release and Transfer Register) emitted to   |        |          |            |            |               |        |
| air, water and soil, paragraph 28                     | X      |          |            |            | immaterial    |        |
| ESRS E3–1: Water and marine resources, paragraph      |        |          |            |            |               |        |
| 9                                                     | X      |          |            |            | immaterial    |        |
| ESRS E3–1: Dedicated policy, paragraph 13             | X      |          |            |            | immaterial    |        |
| ESRS E3–1: Sustainable oceans and seas, paragraph     |        |          |            |            |               |        |
| 14                                                    | X      |          |            |            | immaterial    |        |
| ESRS E3–4: Total water recycled and reused,           |        |          |            |            |               |        |
| paragraph 28 (c)                                      | X      |          |            |            | immaterial    |        |
| ESRS E3–4: Total water consumption in m3 per net      |        |          |            |            |               |        |
| revenue on own operations, paragraph 29               | X      |          |            |            | immaterial    |        |
| ESRS 2 – SBM-3 – E4: paragraph 16 (a) i               | X      |          |            |            | immaterial    |        |
| ESRS 2 – SBM-3 – E4: paragraph 16 (b)                 | X      |          |            |            | immaterial    |        |
| ESRS 2 – SBM-3 – E4: paragraph 16 (c)                 | X      |          |            |            | immaterial    |        |
| ESRS E4–2: Sustainable land/agriculture practices or  |        |          |            |            |               |        |
| policies, paragraph 24 (b)                            | X      |          |            |            | immaterial    |        |
| ESRS E4–2: Sustainable oceans/seas practices or       |        |          |            |            |               |        |
| policies, paragraph 24 (c)                            | X      |          |            |            | immaterial    |        |
| ESRS E4–2: Policies to address deforestation,         |        |          |            |            |               |        |
| paragraph 24 (d)                                      | X      |          |            |            | immaterial    |        |
| ESRS E5–5: Non-recycled waste, paragraph 37 (d)       | X      |          |            |            | material      | 141f.  |
| ESRS E5–5: Hazardous waste and radioactive waste,     |        |          |            |            |               |        |
| paragraph 39                                          | X      |          |            |            | material      | 141f.  |
| ESRS 2 SBM3 – S1: Risk of incidents of forced labour, |        |          |            |            |               |        |
| paragraph 14 (f)                                      | X      |          |            |            | material      | 146f.  |
| ESRS 2 SBM3 – S1: Risk of incidents of child labour,  |        |          |            |            |               |        |
| paragraph 14 (g)                                      | X      |          |            |            | material      | 146f.  |
| ESRS S1–1: Human rights policy commitments,           |        |          |            |            |               |        |
| paragraph 20                                          | X      |          |            |            | material      | 146f.  |
| ESRS S1–1: Due diligence policies on issues           |        |          |            |            |               |        |
| addressed by the fundamental International Labour     |        |          |            |            |               |        |
| Organisation Conventions 1 to 8, paragraph 21         |        |          | X          |            | material      | 146f.  |
| ESRS S1–1: Processes and measures for preventing      |        |          |            |            |               |        |
| trafficking in human beings, paragraph 22             | X      |          |            |            | material      | 146f.  |
| ESRS S1–1: Workplace accident prevention policy or    |        |          |            |            |               |        |
| management system, paragraph 23                       | X      |          |            |            | material      | 146f.  |
| ESRS S1–3: Grievance/complaint handling               |        |          |            |            |               |        |
| mechanisms, paragraph 32 (c)                          | X      |          |            |            | material      | 148f.  |
| ESRS S1–14: Number of fatalities and number and       |        |          |            |            |               |        |
| rate of work-related accidents, paragraph 88 (b) and  |        |          |            |            |               |        |
| (c)                                                   | X      |          | X          |            | material      | 160f.  |
| ESRS S1–14: Number of days lost to injuries,          |        |          |            |            |               |        |
| accidents, fatalities or illness, paragraph 88 (e)    | X      |          |            |            | material      | 160f.  |
| ESRS S1–16: Unadjusted gender pay gap, paragraph      |        |          |            |            |               |        |
| 97 (a)                                                | X      |          | X          |            | material      | 162f.  |
| ESRS S1–16: Excessive CEO pay ratio, paragraph 97     |        |          |            |            |               |        |
| (b)                                                   | X      |          |            |            | material      | 162f.  |
| ESRS S1–17: Incidents of discrimination, paragraph    |        |          |            |            |               |        |
| 103 (a)                                               | X      |          |            |            | material      | 164f.  |
Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12 Sustainability Statement 2.12.1 General information 

## 4. Impacts, risks and opportunities management


Associated table :
| Col0                                                  | Col1   | Col2     | Col3       | Col4       | Materiality   | Col6   |
|:------------------------------------------------------|:-------|:---------|:-----------|:-----------|:--------------|:-------|
|                                                       |        |          | Benchmark  | EU Climate | for           | Page   |
| Disclosure Requirement and related datapoint          | SFDR   | Pillar 3 | Regulation | Law        | Sartorius     | number |
| ESRS S1–17: Non-respect of UNGPs on Business and      |        |          |            |            |               |        |
| Human Rights and OECD guidelines, paragraph 104       |        |          |            |            |               |        |
| (a)                                                   | X      |          | X          |            | material      | 164f.  |
| ESRS 2 SBM3 – S2: Significant risk of child labour or |        |          |            |            |               |        |
| forced labour in the value chain, paragraph 11 (b)    | X      |          |            |            | material      | 166    |
| ESRS S2–1: Human rights policy commitments,           |        |          |            |            |               |        |
| paragraph 17                                          | X      |          |            |            | material      | 166    |
| ESRS S2–1: Policies related to value chain workers,   |        |          |            |            |               |        |
| paragraph 18                                          | X      |          |            |            | material      | 166    |
| ESRS S2–1: Non-respect of UNGPs on Business and       |        |          |            |            |               |        |
| Human Rights and OECD guidelines, paragraph 19        | X      |          | X          |            | material      | 166    |
| ESRS S2–1: Due diligence policies on issues           |        |          |            |            |               |        |
| addressed by the fundamental International Labour     |        |          |            |            |               |        |
| Organisation Conventions 1 to 8, paragraph 19         |        |          | X          |            | material      | 166    |
| ESRS S2–4: Human rights issues and incidents          |        |          |            |            |               |        |
| connected to its upstream and downstream value        |        |          |            |            |               |        |
| chain, paragraph 36                                   | X      |          |            |            | material      | 167f.  |
| ESRS S3–1: Human rights policy commitments,           |        |          |            |            |               |        |
| paragraph 16                                          | X      |          |            |            | immaterial    |        |
| ESRS S3–1: Non-respect of UNGPs on Business and       |        |          |            |            |               |        |
| Human Rights, ILO principles or OECD guidelines,      |        |          |            |            |               |        |
| paragraph 17                                          | X      |          | X          |            | immaterial    |        |
| ESRS S3–4: Human rights issues and incidents,         |        |          |            |            |               |        |
| paragraph 36                                          | X      |          |            |            | immaterial    |        |
| ESRS S4–1: Policies related to consumers and end-     |        |          |            |            |               |        |
| users, paragraph 16                                   | X      |          |            |            | immaterial    |        |
| ESRS S4–1: Non-respect of UNGPs on Business and       |        |          |            |            |               |        |
| Human Rights and OECD guidelines, paragraph 17        | X      |          | X          |            | immaterial    |        |
| ESRS S4–4: Human rights issues and incidents,         |        |          |            |            |               |        |
| paragraph 35                                          | X      |          |            |            | immaterial    |        |
| ESRS G1–1: United Nations Convention against          |        |          |            |            |               |        |
| Corruption, paragraph 10 (b)                          | X      |          |            |            | immaterial    |        |
| ESRS G1–1: Protection of whistleblowers, paragraph    |        |          |            |            |               |        |
| 10 (d)                                                | X      |          |            |            | immaterial    |        |
| ESRS G1–4: Fines for violation of anti-corruption and |        |          |            |            |               |        |
| anti-bribery laws, paragraph 24 (a)                   | X      |          | X          |            | immaterial    |        |
| ESRS G1–4: Standards of anti-corruption and anti-     |        |          |            |            |               |        |
| bribery, paragraph 24 (b)                             | X      |          |            |            | immaterial    |        |
Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12.2 Environmental information Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation) 

## 4. Impacts, risks and opportunities management

The following disclosures constitute the disclosures required of the Sartorius Stedim Group in accordance with Article 8 of Regulation (EU) 2020/852 (“EU Taxonomy Regulation”) for fiscal 2024.  The EU taxonomy is a classification system for determining environmentally sustainable economic activities in the real economy, combined with specific disclosure requirements for companies. These relate to taxonomy-aligned turnover, capital expenditures and operating expenditures with respect to the EU’s six environmental objectives: climate change mitigation, climate change adaptation, sustainable use and protection of water and marine resources, transition to a circular economy, pollution prevention and control, and protection and restoration of biodiversity and ecosystems. For fiscal year 2024, companies are required to disclose taxonomy-eligible and taxonomy-aligned turnover, capital expenditures and operating expenditures for all environmental objectives. In this context, the economic activities described in the Delegated Acts are considered to be taxonomy-eligible, as they make a substantial contribution to the achievement of the EU’s environmental objectives. Taxonomy alignment must be disclosed for all environmental objectives for the first time for the fiscal year. Economic activities that meet the technical screening criteria and the minimum safeguards criteria are considered to be taxonomy-aligned.  


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# 2.12.2 Environmental information Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation) 

## Special notes on reporting 

Preparation of the required disclosures was associated with uncertainties for Sartorius Stedim Biotech, in particular because a number of unanswered questions currently still exist regarding the definition of taxonomy-eligible economic activities and the interpretation of the technical screening criteria and minimum safeguard criteria, which have not yet been conclusively answered by the European Commission. The company has taken information into account that was available through January 31, 2025.  Since Sartorius Stedim Biotech did not recognize any capital expenditures and only immaterial operating expenditures for the activities in the nuclear energy and fossil gas sectors described in Delegated Regulation (EU) 2022/1214 in fiscal 2024, the reporting pursuant to Annex XII of Commission Delegated Regulation (EU) 2021/2178 does not apply. The corresponding template can be found in the “Annex to the key performance indicators under the EU Taxonomy Regulation” section.  


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# 2.12.2 Environmental information Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation) 

## Assessment”):

Sartorius Stedim Biotech used a three-step process to determine taxonomy-compliant turnover, capital expenditures and operating expenditures:  ▪Determination of the economic activities generally eligible for taxonomy: Theprocess of determining the Group’s economic activities that are generally taxonomy-eligible was carried out separately for the breakdown of turnover as well as capital expenditures and operating expenditures. The results are each described in theStart Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12.2 Environmental information Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation) 

## Assessment”):

following sections on taxonomy-aligned turnover, capital expenditures, and operating expenditures, respectively. ▪Assessment of compliance with the technical screening criteria: Compliance with the technical screening criteria, which include assessing whether the contribution toan EU environmental objective is substantial (“Substantial contribution” – SC) andwhether the other EU environmental objectives are not significantly harmed (“Do no significant harm” – DNSH), was determined by means of a survey of the relevant Group companies. The results are described in each of the following sections.▪Assessment of compliance with the minimum safeguards: Sartorius Stedim Biotech assessed and determined compliance with the minimum safeguards criteria based onthe recommendations contained in the Final Report on Minimum Safeguardspublished by the European Platform on Sustainable Finance in October 2022 for thefollowing four topics as follows:▪Taxes: In this regard, the Group refers in particular to the existing Group-widerisk management system, which is described in the “Opportunity and riskreport” section of this Annual Report from page 46 onwards. Responsibility for tax compliance generally lies with the local management of the individualGroup companies. These are supported by both local tax consulting firms andthe central Group Tax Department. A system of various measures, such as monitoring local regulations (filing deadlines, tax rates, etc.) and tax risks,ensures that information is collected within the Group and reported to theAudit Committee accordingly.▪Corruption and bribery: The Group refers to the existing Group-widecompliance management system, which is described in the “Corporategovernance report” section of this Report from page 61 onwards.▪Fair Competition: The Group refers to the existing Group-wide compliancemanagement system, which is described in the “Corporate governance report”section of this Annual Report from page 61 onwards.▪Human rights: With regard to the human rights due diligence system inaccordance with the UN Guiding Principles on Business and Human Rightsand the OECD Guidelines for Multinational Enterprises, the Group refers to the statement on due diligence under ESRS 2 GOV- 4. Sartorius StedimBiotech’s human rights due diligence system does not extend to customer relationships, as the Group has not identified any relevant areas of risk stemming from its products and services.For all four topics, no notable court proceedings are pending or convictions were made in the reporting year. Avoiding double counting As part of the implementation of the Environmental Act in 2023 (Regulation (EU) 2023/2486) and the associated expansion of taxonomy-eligible economic activities by the legislator, taxonomy-eligible revenues were reported for the first time in the 2023 financial year. For these activities, taxonomy alignment had to be checked for the first time in the 2024 financial year. Since these activitiesrelate exclusively to a single Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12.2 Environmental information Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation) 

## Assessment”):

environmental objective – transition to a circular economy – rather than to multiple environmental objectives, the possibility of double counting in turnover reporting is ruled out.  In the reporting year, capital and operating expenditures included amounts related to taxonomy-aligned economic activities (category a capital and operating expenditures). These expenditures at Sartorius Stedim Biotech are contributing to the transition to a circular economy. Capital and operating expenditures in the reporting year also included spending related to the acquisition of products from taxonomy-eligible economic activities (category c). To avoid double counting, the figures were determined separately using different accounts and cost types. Summarized overview of KPIs In the following tables, Sartorius Stedim Biotech has summarized the share of its turnover, capital expenditures and operating expenditures attributable to taxonomy-eligible and taxonomy-aligned economic activities in fiscal 2024.  
Associated table :
| Turnover, capital expenditures and operating expenditures in accordance with EU Taxonomy Regulation in fiscal 2024   | Col1                                  | Col2              | Col3              | Col4          |
|:---------------------------------------------------------------------------------------------------------------------|:--------------------------------------|:------------------|:------------------|:--------------|
|                                                                                                                      |                                       | Taxonomy-eligible | Taxonomy-eligible | Not Taxonomy- |
| KPI/ environmental objective                                                                                         | Activity                              | and -aligned      | but not -aligned  | eligible      |
| Turnover                                                                                                             |                                       | 1%                | 26%               | 73%           |
| Circular economy                                                                                                     | Manufacture of electronic equipment   | 1%                | 18%               |               |
| Circular economy                                                                                                     | Repair services                       |                   | 5%                |               |
| Circular economy                                                                                                     | Spare parts sales                     |                   | 1%                |               |
| Circular economy                                                                                                     | Provision of data-driven IT solutions |                   | 2%                |               |
| Capital expenditures                                                                                                 |                                       | 15%               | 57%               | 28%           |
|                                                                                                                      | Acquisition and ownership of          |                   |                   |               |
| Climate change mitigation                                                                                            | buildings                             | 15%               | 42%               |               |
| Climate change mitigation                                                                                            | Vehicle leasing                       |                   | 1%                |               |
| Circular economy                                                                                                     | Manufacture of electronic equipment   |                   | 10%               |               |
| Circular economy                                                                                                     | Repair services                       |                   | 1%                |               |
| Circular economy                                                                                                     | Provision of data-driven IT solutions |                   | 3%                |               |
| Operating expenditures                                                                                               |                                       | 1%                | 28%               | 70%           |
|                                                                                                                      | Acquisition and ownership of          |                   |                   |               |
| Climate change mitigation                                                                                            | buildings                             | 1%                | 16%               |               |
| Climate change mitigation                                                                                            | Vehicle leasing                       |                   | 1%                |               |
| Circular economy                                                                                                     | Manufacture of electronic equipment   |                   | 3%                |               |
| Circular economy                                                                                                     | Provision of data-driven IT solutions |                   | 9%                |               |
Detailed information on the individual key performance indicators including the relevant economic activities can be found in the section “Notes on the key performance indicators under the EU Taxonomy Regulation” and the official templates in the section “Annex to the key performance indicators under the EU Taxonomy Regulation”.  Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12.2 Environmental information Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation) 

## Regulation 

Turnover from taxonomy-eligible and taxonomy-aligned economic activities Turnover pursuant to the EU Taxonomy Regulation corresponds to the figure reported in the Statement of Profit or Loss for the fiscal year in question on page 238 of this Annual Report, which was determined on the basis of the International Financial Reporting Standards (IFRS) applicable to the consolidated financial statements.  The Sartorius Stedim Biotech Group generates turnover from the following taxonomy-eligible economic activities, which are derived from Annex II of the Environmental Delegated Act (Regulation (EU) 2023/2486): Activity 1.2: Manufacture of electrical and electronic equipment: Sartorius Stedim Biotech brings together all activities related to the development, production and sale of electronic instruments and bioprocess systems under this activity.  Activity 5.1: Repair, refurbishment and remanufacturing: Sartorius Stedim Biotech classifies all activities related to repair and maintenance services for its bioprocess systems under this activity.  Activity 5.2: Sale of spare parts: Sartorius Stedim Biotech considers this activity to include the sale of spare parts, such as hoses and electronic components, as part of repair and maintenance services.  Activity 4.1: Provision of IT/OT data-driven solutions: Sartorius Stedim Biotech includes all activities related to the development, programming and sale of software for process and data analytics under this activity.  In fiscal year 2024, taxonomy-aligned turnover to be determined for the first time accounted for 1% of total consolidated turnover. This proportion is attributable to sales from the manufacture of some electrical and electronic equipment, for which compliance with the technical screening criteria could be demonstrated. For the assessment of the substantial contribution to the transition to a circular economy were – among other things - documentation on product requirements (specifications), technical drawings or service manuals were analyzed to verify the technical screening criteria, as for example the design for repair and guarantee, for dismantling and for recyclability. In addition, production site-related documentation was also used to demonstrate the avoidance of significant harms. Compliance with the technical screening criteria for the taxonomy-eligible economic activities 5.1 and 5.2 led to the result that the amounts cannot be reported as taxonomy-aligned due to a lack of information to demonstrate compliance with the DNSH criteria for the EU environmental objective of climate change mitigation.  For the taxonomy-eligible economic activity 4.1, not all technical screening criteria for the substantial contribution to the transition to a circular economy could be met due to a lack of structural information.  Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12.2 Environmental information Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation) 

## Regulation 

Capital expenditures on taxonomy-eligible and taxonomy-aligned economic activities Capital expenditures in accordance with the EU Taxonomy Regulation consisted of gross additions to tangible and intangible fixed assets in the reporting year, including additions from business acquisitions. In this context, goodwill is not taken into account. Capital expenditures were measured on the basis of the International Financial Reporting Standards (IFRS) applicable to the consolidated financial statements. Capital expenditures correspond to the sum of the amounts recognized in the notes to the consolidated financial statements from investment and additions from acquisitions, which are presented in the sections “16. Other intangible assets” from page 262 onwards, “17. Property, plant and equipment” from page 265 onwards, and “18. Leases” from page 267 onwards.  In relation to taxonomy-eligible economic activities that generate turnover, Sartorius Stedim Biotech calculated category a capital expenditures in the reporting year. There are currently no category b capital expenditures that are part of a plan to expand taxonomy-aligned economic activities or to transform taxonomy-eligible economic activities into taxonomy-aligned economic activities (“CapEx plan”). As in the previous year, the company also recognized category c capital expenditures for the acquisition of products and services relating to taxonomy-eligible economic activities from Annex I of the Environmental Delegated Act (Regulation (EU) 2021/2139): Activity 6.5: Transport by motorbikes, passenger cars and light commercial vehicles Activity 7.7: Acquisition and ownership of buildings The Group’s assessment of compliance with the technical screening criteria for acquired taxonomy-eligible economic activities (category c) resulted in the conclusion that the taxonomy-eligible amounts for Activity 6.5 cannot be designated as taxonomy-aligned due to a lack of information supporting compliance with the DNSH criteria for the EU environmental objective “pollution prevention and control”.. This means that the company has met key EU taxonomy technical criteria, for example with regard to CO2 emissions. Sartorius Stedim Biotech could not, however, provide full evidence that other requirements, including the mandatory EU tire labels, had been met. With respect to Activity 7.7, compliance with the technical screening criteria from Annex I of the Environmental Delegated Act could only be determined for the company’s buildings in Germany. This assessment was, among other data, carried out on the basis of existing and planned certifications by the German Sustainable Building Council (DGNB) and energy performance certificates. The climate change adaptation criteria were assessed at site level as part of a climate risk assessment. For most buildings in Germany, compliance with the SC and DNSH criteria has been successfully demonstrated. As such, taxonomy-aligned capital expenditures accounted for 15% of all capital expenditures in fiscal 2024 (previous year: 5%) and has therefore risen. Of the 72.0 million € in total, 42.1 million € is attributable to additions from property, plant and equipment and 29.9 million € to additions from capitalized right-of-use assets. The increase in the share of taxonomy-aligned capital expenditures is due to the fact that total capital expenditures as a reference figure are significantly lower than in the previous year (Polyplus acquisition), thereby increasing the relative taxonomy-aligned percentage. Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12.2 Environmental information Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation) 

## Regulation 

Operating expenditures on taxonomy-eligible and taxonomy-aligned economic activities Operating expenditures as defined in the EU Taxonomy Regulation include all direct, non-capitalized costs associated with research and development, renovation measures, short-term leases, and maintenance and repair. In relation to taxonomy-eligible economic activities that generate turnover, Sartorius Stedim Biotech calculated category a operating expenditures in the reporting year. There are currently no category b operating expenditures. As in the previous year, the company also recognized category c operating expenditures for purchased products and services relating to taxonomy-eligible economic activities from Annex I of the Environmental Delegated Act:  Activity 6.5: Transport by motorbikes, passenger cars and light commercial vehicles Activity 7.7: Acquisition and ownership of buildings The associated operating expenditures were allocated based on the capital expenditures associated with the buildings determined to be taxonomy-aligned. As the operating expenditures are to be allocated to these taxonomy-aligned capital expenditures, alignment could also be proven for the operating expenditures. The numerator of the taxonomy-compliant operating expenses only includes renovation and maintenance costs. As such, taxonomy-aligned operating expenditures accounted for 1% of all operating expenditures in fiscal 2024 and fell slightly compared to the previous year (previous year: 2%). Start Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12.2 Environmental information Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation) 

## Annex to the KPIs in accordance with the EU Taxonomy Regulation 


Associated table :
| Financial year 2024                                                                                    | 2024   | Col2     | Col3     | Substantial Contribution Criteria   | Col5   | Col6   | Col7   | Col8   | Col9   | DNSH criteria (“Does Not Significantly Harm”)   | Col11   | Col12   | Col13   | Col14   | Col15   | Col16   | Col17             | Col18    | Col19        |
|:-------------------------------------------------------------------------------------------------------|:-------|:---------|:---------|:------------------------------------|:-------|:-------|:-------|:-------|:-------|:------------------------------------------------|:--------|:--------|:--------|:--------|:--------|:--------|:------------------|:---------|:-------------|
|                                                                                                        |        |          |          |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         | Proportion of     |          |              |
|                                                                                                        |        |          |          |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         | Taxonomy          |          |              |
|                                                                                                        |        |          |          |                                     |        |        |        |        |        |                                                 |         |         |         |         |         | Mini-   | aligned (A.1.) or |          |              |
|                                                                                                        |        |          | Propor-  |                                     |        |        |        |        |        |                                                 |         |         |         |         |         | mum     | eligible (A.2.)   | Category | Category     |
|                                                                                                        |        |          | tion of  |                                     |        |        |        |        |        |                                                 |         |         |         |         |         | safe-   | turnover,         | enabling | transitional |
| Economic Activities                                                                                    | Code   | Turnover | Turnover | CCM                                 | CCA    | WTR    | PPC    | CE     | BIO    | CCM                                             | CCA     | WTR     | PPC     | CE      | BIO     | guards  | 2023              | activity | activity     |
| (1)                                                                                                    | (2)    | (3)      | (4)      | (5)                                 | (6)    | (7)    | (8)    | (9)    | (10)   | (11)                                            | (12)    | (13)    | (14)    | (15)    | (16)    | (17)    | (18)              | (19)     | (20)         |
|                                                                                                        |        | € in     |          | Y; N;                               | Y; N;  | Y; N;  | Y; N;  | Y; N;  | Y; N;  |                                                 |         |         |         |         |         |         |                   |          |              |
|                                                                                                        |        | millions | %        | N/EL                                | N/EL   | N/EL   | N/EL   | N/EL   | N/EL   | Y/N                                             | Y/N     | Y/N     | Y/N     | Y/N     | Y/N     | Y/N     | %                 | E        | T            |
| A. TAXONOMY-ELIGIBLE ACTIVITIES                                                                        |        |          |          |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| A.1. Environmentally sustainable activities (Taxonomy-aligned)                                         |        |          |          |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| Manufacture of electrical and                                                                          |        |          |          |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| electronic equipment                                                                                   | CE 1.2 | 26.2     | 1%       | N/EL                                | N/EL   | N/EL   | N/EL   | Y      | N/EL   | Y                                               | Y       | Y       | Y       | Y       | Y       | Y       | N.R.              |          |              |
| Turnover of environmentally                                                                            |        |          |          |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| sustainable activities (Taxonomy-                                                                      |        |          |          |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| aligned) (A.1)                                                                                         |        | 26.2     | 1%       | 0%                                  | 0%     | 0%     | 0%     | 1%     | 0%     | Y                                               | Y       | Y       | Y       | Y       | Y       | Y       | 0%                |          |              |
| Of which Enabling                                                                                      |        | 0        | 0%       |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         | 0%                | E        |              |
| Of which Transitional                                                                                  |        | 0        | 0%       |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         | 0%                |          | T            |
| A.2 Taxonomy-Eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) |        |          |          |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| Manufacture of electrical and                                                                          |        |          |          |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| electronic equipment                                                                                   | CE 1.2 | 487.7    | 18%      | N/EL                                | N/EL   | N/EL   | N/EL   | EL     | N/EL   |                                                 |         |         |         |         |         |         | 22%               |          |              |
| Provision of IT/OT data-driven                                                                         |        |          |          |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| solutions                                                                                              | CE 4.1 | 45.3     | 2%       | N/EL                                | N/EL   | N/EL   | N/EL   | EL     | N/EL   |                                                 |         |         |         |         |         |         | 2%                |          |              |
| Repair, refurbishment and                                                                              |        |          |          |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| remanufacturing                                                                                        | CE 5.1 | 150.7    | 5%       | N/EL                                | N/EL   | N/EL   | N/EL   | EL     | N/EL   |                                                 |         |         |         |         |         |         | 5%                |          |              |
| Sale of spare parts                                                                                    | CE 5.2 | 40.1     | 1%       | N/EL                                | N/EL   | N/EL   | N/EL   | EL     | N/EL   |                                                 |         |         |         |         |         |         | 1%                |          |              |
| Turnover of Taxonomy- eligible but                                                                     |        |          |          |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| not environmentally sustainable                                                                        |        |          |          |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| activities (not Taxonomy-aligned                                                                       |        |          |          |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| activities) (A.2)                                                                                      |        | 723.9    | 26%      | 0%                                  | 0%     | 0%     | 0%     | 26%    | 0%     |                                                 |         |         |         |         |         |         | 30%               |          |              |
| A. Turnover of Taxonomy eligible                                                                       |        |          |          |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| activities (A.1 + A.2)                                                                                 |        | 750.1    | 27%      | 0%                                  | 0%     | 0%     | 0%     | 27%    | 0%     |                                                 |         |         |         |         |         |         | 30%               |          |              |
| B. TAXONOMY-NON-ELIGIBLE ACTIVITIES                                                                    |        |          |          |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| Turnover of Taxonomy- non-eligible                                                                     |        |          |          |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| activities (B)                                                                                         |        | 2,029.9  | 73%      |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         | 70%               |          |              |
| TOTAL (A + B)                                                                                          |        | 2,780.0  | 100%     |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         | 100%              |          |              |
Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12.2 Environmental information Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation) 

## Annex to the KPIs in accordance with the EU Taxonomy Regulation 


Associated table :
| Financial year 2024                                                                                    | 2024    | Col2     | Col3    | Substantial Contribution Criteria   | Col5   | Col6   | Col7   | Col8   | Col9   | DNSH criteria (“Does Not Significantly Harm”)   | Col11   | Col12   | Col13   | Col14   | Col15   | Col16   | Col17             | Col18    | Col19        |
|:-------------------------------------------------------------------------------------------------------|:--------|:---------|:--------|:------------------------------------|:-------|:-------|:-------|:-------|:-------|:------------------------------------------------|:--------|:--------|:--------|:--------|:--------|:--------|:------------------|:---------|:-------------|
|                                                                                                        |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         | Proportion of     |          |              |
|                                                                                                        |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         | Taxonomy          |          |              |
|                                                                                                        |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         | Mini-   | aligned (A.1.) or |          |              |
|                                                                                                        |         |          | Propor- |                                     |        |        |        |        |        |                                                 |         |         |         |         |         | mum     | eligible (A.2.)   | Category | Category     |
|                                                                                                        |         |          | tion of |                                     |        |        |        |        |        |                                                 |         |         |         |         |         | safe-   | CapEx,            | enabling | transitional |
| Economic Activities                                                                                    | Code    | CapEx    | CapEx   | CCM                                 | CCA    | WTR    | PPC    | CE     | BIO    | CCM                                             | CCA     | WTR     | PPC     | CE      | BIO     | guards  | 2023              | activity | activity     |
| (1)                                                                                                    | (2)     | (3)      | (4)     | (5)                                 | (6)    | (7)    | (8)    | (9)    | (10)   | (11)                                            | (12)    | (13)    | (14)    | (15)    | (16)    | (17)    | (18)              | (19)     | (20)         |
|                                                                                                        |         | € in     |         | Y; N;                               | Y; N;  | Y; N;  | Y; N;  | Y; N;  | Y; N;  |                                                 |         |         |         |         |         |         |                   |          |              |
|                                                                                                        |         | millions | %       | N/EL                                | N/EL   | N/EL   | N/EL   | N/EL   | N/EL   | Y/N                                             | Y/N     | Y/N     | Y/N     | Y/N     | Y/N     | Y/N     | %                 | E        | T            |
| A. TAXONOMY-ELIGIBLE ACTIVITIES                                                                        |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| A.1. Environmentally sustainable activities (Taxonomy-aligned)                                         |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| Acquisition and ownership of                                                                           |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| buildings                                                                                              | CCM 7.7 | 72.0     | 15%     | Y                                   | N/EL   | N/EL   | N/EL   | N/EL   | N/EL   | Y                                               | Y       | Y       | Y       | Y       | Y       | Y       | 5%                |          |              |
| CapEx of environmentally                                                                               |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| sustainable activities                                                                                 |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| (Taxonomy-aligned) (A.1)                                                                               |         | 72.0     | 15%     | 15%                                 | 0%     | 0%     | 0%     | 0%     | 0%     | Y                                               | Y       | Y       | Y       | Y       | Y       | Y       | 5%                |          |              |
| Of which Enabling                                                                                      |         | 0        | 0%      |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         | 0%                | E        |              |
| Of which Transitional                                                                                  |         | 0        | 0%      |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         | 0%                |          | T            |
| A.2 Taxonomy-Eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| Transport by motorbikes,                                                                               |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| passenger cars and light                                                                               |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| commercial vehicles                                                                                    | CCM 6.5 | 4.3      | 1%      | EL                                  | N/EL   | N/EL   | N/EL   | N/EL   | N/EL   |                                                 |         |         |         |         |         |         | 0%                |          |              |
| Acquisition and ownership of                                                                           |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| buildings                                                                                              | CCM 7.7 | 198.4    | 42%     | EL                                  | N/EL   | N/EL   | N/EL   | N/EL   | N/EL   |                                                 |         |         |         |         |         |         | 12%               |          |              |
| Manufacture of electrical and                                                                          |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| electronic equipment                                                                                   | CE 1.2  | 46.5     | 10%     | N/EL                                | N/EL   | N/EL   | N/EL   | EL     | N/EL   |                                                 |         |         |         |         |         |         | 4%                |          |              |
| Provision of IT/OT data-driven                                                                         |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| solutions                                                                                              | CE 4.1  | 14.6     | 3%      | N/EL                                | N/EL   | N/EL   | N/EL   | EL     | N/EL   |                                                 |         |         |         |         |         |         | 1%                |          |              |
| Repair, refurbishment and                                                                              |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| remanufacturing                                                                                        | CE 5.1  | 3.5      | 1%      | N/EL                                | N/EL   | N/EL   | N/EL   | EL     | N/EL   |                                                 |         |         |         |         |         |         | 0%                |          |              |
| CapEx of Taxonomy-eligible                                                                             |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| but not environmentally                                                                                |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| sustainable activities (not                                                                            |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| Taxonomy-aligned activities)                                                                           |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| (A.2)                                                                                                  |         | 267.3    | 57%     | 43%                                 | 0%     | 0%     | 0%     | 14%    | 0%     |                                                 |         |         |         |         |         |         | 18%               |          |              |
| A. CapEx of Taxonomy eligible                                                                          |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| activities (A.1+A.2)                                                                                   |         | 339.3    | 72%     | 59%                                 | 0%     | 0%     | 0%     | 14%    | 0%     |                                                 |         |         |         |         |         |         | 24%               |          |              |
| B. TAXONOMY-NON-ELIGIBLE ACTIVITIES                                                                    |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| CapEx of Taxonomy-non-                                                                                 |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| eligible activities (B)                                                                                |         | 129.7    | 28%     |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         | 76%               |          |              |
| TOTAL (A + B)                                                                                          |         | 469.0    | 100%    |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         | 100%              |          |              |
Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12.2 Environmental information Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation) 

## Annex to the KPIs in accordance with the EU Taxonomy Regulation 

  
Associated table :
| Financial year 2024                                                                                    | 2024    | Col2     | Col3    | Substantial Contribution Criteria   | Col5   | Col6   | Col7   | Col8   | Col9   | DNSH criteria (“Does Not Significantly Harm”)   | Col11   | Col12   | Col13   | Col14   | Col15   | Col16   | Col17             | Col18    | Col19        |
|:-------------------------------------------------------------------------------------------------------|:--------|:---------|:--------|:------------------------------------|:-------|:-------|:-------|:-------|:-------|:------------------------------------------------|:--------|:--------|:--------|:--------|:--------|:--------|:------------------|:---------|:-------------|
|                                                                                                        |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         | Proportion of     |          |              |
|                                                                                                        |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         | Taxonomy          |          |              |
|                                                                                                        |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         | Mini-   | aligned (A.1.) or |          |              |
|                                                                                                        |         |          | Propor- |                                     |        |        |        |        |        |                                                 |         |         |         |         |         | mum     | eligible (A.2.)   | Category | Category     |
|                                                                                                        |         |          | tion of |                                     |        |        |        |        |        |                                                 |         |         |         |         |         | safe-   | OpEx,             | enabling | transitional |
| Economic Activities                                                                                    | Code    | OpEx     | OpEx    | CCM                                 | CCA    | WTR    | PPC    | CE     | BIO    | CCM                                             | CCA     | WTR     | PPC     | CE      | BIO     | guards  | 2023              | activity | activity     |
| (1)                                                                                                    | (2)     | (3)      | (4)     | (5)                                 | (6)    | (7)    | (8)    | (9)    | (10)   | (11)                                            | (12)    | (13)    | (14)    | (15)    | (16)    | (17)    | (18)              | (19)     | (20)         |
|                                                                                                        |         | € in     |         | Y; N;                               | Y; N;  | Y; N;  | Y; N;  | Y; N;  | Y; N;  |                                                 |         |         |         |         |         |         |                   |          |              |
|                                                                                                        |         | millions | %       | N/EL                                | N/EL   | N/EL   | N/EL   | N/EL   | N/EL   | Y/N                                             | Y/N     | Y/N     | Y/N     | Y/N     | Y/N     | Y/N     | %                 | E        | T            |
| A. TAXONOMY-ELIGIBLE ACTIVITIES                                                                        |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| A.1. Environmentally sustainable activities (Taxonomy-aligned)                                         |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| Acquisition and ownership of                                                                           |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| buildings                                                                                              | CCM 7.7 | 1.6      | 1%      | Y                                   | N/EL   | N/EL   | N/EL   | N/EL   | N/EL   | Y                                               | Y       | Y       | Y       | Y       | Y       | Y       | 2%                |          |              |
| OpEx of environmentally                                                                                |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| sustainable activities                                                                                 |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| (Taxonomy-aligned) (A.1)                                                                               |         | 1.6      | 1%      | 1%                                  | 0%     | 0%     | 0%     | 0%     | 0%     | Y                                               | Y       | Y       | Y       | Y       | Y       | Y       | 2%                |          |              |
| Of which Enabling                                                                                      |         | 0        | 0%      |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         | 0%                | E        |              |
| Of which Transitional                                                                                  |         | 0        | 0%      |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         | 0%                |          | T            |
| A.2 Taxonomy-Eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| Transport by motorbikes,                                                                               |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| passenger cars and light                                                                               |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| commercial vehicles                                                                                    | CCM 6.5 | 1.4      | 1%      | EL                                  | N/EL   | N/EL   | N/EL   | N/EL   | N/EL   |                                                 |         |         |         |         |         |         | 1%                |          |              |
| Acquisition and ownership of                                                                           |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| buildings                                                                                              | CCM 7.7 | 18.1     | 16%     | EL                                  | N/EL   | N/EL   | N/EL   | N/EL   | N/EL   |                                                 |         |         |         |         |         |         | 16%               |          |              |
| Manufacture of electrical and                                                                          |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| electronic equipment                                                                                   | CE 1.2  | 3.0      | 3%      | N/EL                                | N/EL   | N/EL   | N/EL   | EL     | N/EL   |                                                 |         |         |         |         |         |         | 5%                |          |              |
| Provision of IT/OT data-driven                                                                         |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| solutions                                                                                              | CE 4.1  | 10.3     | 9%      | N/EL                                | N/EL   | N/EL   | N/EL   | EL     | N/EL   |                                                 |         |         |         |         |         |         | 12%               |          |              |
| OpEx of Taxonomy-eligible                                                                              |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| but not environmentally                                                                                |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| sustainable activities (not                                                                            |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| Taxonomy-aligned activities)                                                                           |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| (A.2)                                                                                                  |         | 32.9     | 28%     | 17%                                 | 0%     | 0%     | 0%     | 11%    | 0%     |                                                 |         |         |         |         |         |         | 34%               |          |              |
| A. OpEx of Taxonomy eligible                                                                           |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| activities (A.1+A.2)                                                                                   |         | 34.4     | 30%     | 18%                                 | 0%     | 0%     | 0%     | 11%    | 0%     |                                                 |         |         |         |         |         |         | 36%               |          |              |
| B. TAXONOMY-NON-ELIGIBLE ACTIVITIES                                                                    |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| OpEx of Taxonomy-non-                                                                                  |         |          |         |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         |                   |          |              |
| eligible activities (B)                                                                                |         | 81.7     | 70%     |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         | 64%               |          |              |
| TOTAL (A + B)                                                                                          |         | 116.1    | 100%    |                                     |        |        |        |        |        |                                                 |         |         |         |         |         |         | 100%              |          |              |
Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12.2 Environmental information Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation) 

## Annex to the KPIs in accordance with the EU Taxonomy Regulation 

StartY – Yes, Taxonomy-eligible and Taxonomy-aligned activity with the relevant environmental objective N – No, Taxonomy-eligible but not Taxonomy-aligned activity with the relevant environmental objective N/EL – Not eligible, Taxonomy non-eligible activity for the relevant environmental objective EL – Taxonomy eligible activity for the relevant objective CCM - Climate Change Mitigation CCA – Climate Change Adaption WTR – Sustainable Use and Protection of Water and Marine Resources PPC – Pollution Prevention and Control CE – Transition to a Circular Economy BIO – Protection and Restoration of Biodiversity and Ecosystems  N.R. – Not relevant  Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12.2 Environmental information Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation) 

## Annex to the KPIs in accordance with the EU Taxonomy Regulation 

StartTemplates in accordance with Annex XII of Delegated Regulation (EU) 2021/2178 Template 1: Activities in the nuclear energy and fossil gas sectors 
Associated table :
| Template 1: Activities in the nuclear energy and fossil gas sectors   | Col1                                                                                                                   | Col2   |
|:----------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------|:-------|
|                                                                       | The undertaking carries out, funds or has exposures to research, development, demonstration and deployment of          |        |
|                                                                       | innovative electricity generation facilities that produce energy from nuclear processes with minimal waste from the    |        |
| 1                                                                     | fuel cycle.                                                                                                            | no     |
|                                                                       | The undertaking carries out, funds or has exposures to construction and safe operation of new nuclear installations to |        |
|                                                                       | produce electricity or process heat, including for the purposes of district heating or industrial processes such as    |        |
| 2                                                                     | hydrogen production, as well as their safety upgrades, using best available technologies.                              | no     |
|                                                                       | The undertaking carries out, funds or has exposures to safe operation of existing nuclear installations that produce   |        |
|                                                                       | electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen   |        |
| 3                                                                     | production from nuclear energy, as well as their safety upgrades.                                                      | no     |
| Fossil gas related activities                                         |                                                                                                                        |        |
|                                                                       | The undertaking carries out, funds or has exposures to construction or operation of electricity generation facilities  |        |
| 4                                                                     | that produce electricity using fossil gaseous fuels.                                                                   | no     |
|                                                                       | The undertaking carries out, funds or has exposures to construction, refurbishment, and operation of combined          |        |
| 5                                                                     | heat/cool and power generation facilities using fossil gaseous fuels.                                                  | no     |
|                                                                       | The undertaking carries out, funds or has exposures to construction, refurbishment and operation of heat generation    |        |
| 6                                                                     | facilities that produce heat/cool using fossil gaseous fuels.                                                          | no     |
Templates 2–5: Not relevant  Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# Climate change 

## Strategy 

Disclosure Requirement E1 - 1 – Transition plan for climate change mitigation As early as 2021, Sartorius Stedim Biotech identified important decarbonization levers for reducing Greenhouse gas (GHG) emissions on the basis of an GHG emissions screening and initiated actions to reduce them. A transition plan for climate change mitigation based on this and ESRS-compliant will be developed in fiscal 2025. 


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# Climate change 

## Impacts, risks and opportunities management 

Disclosure Requirement E1 - 2 – Policies related to climate change mitigation Sartorius Stedim Biotech is contributing to the implementation of the group-wide climate strategy of its parent company Sartorius AG to continuously reduce the Group’s absolute GHG emissions. Corporate Sustainability department is responsible for coordinating the topic of climate change mitigation. The company has not yet developed a comprehensive policy that includes general management principles and guidelines and the determination of specific responsibilities as the initial focus was on initiating specific climate change mitigation measures and a prioritization had to be made due to resource constraints. Sartorius Stedim Biotech is currently working with internal and external experts on defining such a formal policy. The most important contents will include the reduction of GHG emissions and the increase of energy efficiency through the realization of various levers. An important basis for the policy is the adaptation of the database which enables the management of measures. Sartorius Stedim Biotech aims to complete and publish the policy in fiscal 2025.  Disclosure Requirement E1 - 3 – Actions and resources in relation to climate change policies Sartorius Stedim Biotech has already undertaken many actions at various levels to reduce GHG emissions in order to achieve its company-wide climate targets and continued to do so in the reporting year. Examples of actions relating to the individual levers are: ▪Energy & infrastructure: Supply contracts are gradually being converted to the purchase of electricity from renewable sources. Where it makes sense, Sartorius Stedim Biotech is installing solar panels on the own buildings.▪Supply chain: Sartorius Stedim Biotech has entered into dialogue with selected suppliers to discuss and agree on ways to reduce emissions. This includes in particularthe use of renewable energy. The group is continually extending this dialogue to other suppliers. ▪Logistics: Opportunities for reducing emissions by switching to less GHG-intensivemeans of transportation are being examined. Specifically, transportation wasswitched from air to sea in the fiscal year. In addition, with selected partners some fixed supply routes were converted to electric trucks.Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement|||||125 |||||Start▪Eco design for packaging: Packaging is being optimized in terms of its size andweight as well as the choice of material. This includes selecting less GHG-intensive materials and switching to mono-materials.▪Eco design for products: The design of products with regard to their GHG impact is particularly challenging in the pharmaceutical sector. Nevertheless, Sartorius Stedim Biotech is facing up to the task and has already launched a number of projects in thisregard, including in collaboration with customers and suppliers. In particular, the focus is on alternatives to GHG-intensive crude oil-based virgin plastic.The reporting of the required MDR disclosures is not possible at this time as Sartorius Stedim Biotech has not yet formalized the action plan due to resource constraints. Accordingly, the actions have not yet been fully quantified, scheduled and defined with specific responsibilities. The company is currently working on these steps. The outcome of actions in terms of achieved and expected GHG reductions will be presented in future reports as soon as the action plan has been finalized and a consistent methodology for measuring GHG reductions has been implemented. Beyond the taxonomy-aligned operating expenditures (OpEx) and capital expenditures (CapEx), which are presented in the chapter “Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation)”, Sartorius Stedim Biotech has no further operating expenditures or capital expenditures in the area of climate change mitigation for the reporting year, as its climate change mitigation action plan has not yet been defined.  


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# Climate change 

## Metrics and targets 

Disclosure Requirement E1 - 4 – Targets related to climate change mitigation Sartorius Stedim Biotech has not adopted any separate targets related to climate change mitigation as a Subgroup, but is targeting the objectives of its parent company Sartorius Group.  Disclosure Requirement E1 - 5 – Energy consumption and mix In the reporting year, around 179,188 MWh of energy were consumed. Of this, 119,868 MWh came from fossil sources, 790 MWh from nuclear sources and 58,530 MWh from renewable sources.  The share of fossil energy of total energy consumption was 66.9%, nuclear energy accounted for 0.4% and renewable energy accounted for 32.7%.  Energy consumption from renewable sources is broken down into 178 MWh of fuel (including biomass, biofuels, biogas, hydrogen, etc.), 56,532 MWh of purchased electricity, heat, steam or cooling and 1,820 MWh of self-generated non-fuel renewable energy.  The energy consumption from fossil sources is made up of 0 MWh of fuel from coal and coal products, 18,419 MWh of fuel from crude oil and petroleum products, 43,202 MWh of fuel from natural gas, 0 MWh of fuel from other fossil sources and 58,248 MWh of purchased or acquired electricity, heat, steam or cooling. In the reporting year, the company generated a total of 37,723 MWh of its own energy. Of this, the majority amounting to 34,686 MWh came from non-renewable sources (92%) and the remainder 3,037 MWh came from renewable sources (8%).  Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# Climate change 

## Metrics and targets 

  StartSartorius Stedim Biotech’s energy intensity amounted to 0.0000645 MWh/euro. Energy intensity represents the total energy consumption from high climate impact sectors per net revenue.  High climate impact sectors are those listed in NACE Sections A to H and Section L (as defined in Commission Delegated Regulation (EU) 2022/1288).  Sartorius Stedim Biotech can be almost entirely assigned to sector C “Manufacturing” (~ 99%). Only insignificant parts of the business are attributable to sectors J “Information and communication” and supplier M “Professional, scientific and technical activities”. Sartorius Stedim Biotech therefore includes its total energy consumption in the calculation of the energy intensity.  Net sales revenue used for the calculation of energy intensity corresponds to the revenue reported in the Profit & Loss Statement in accordance with IFRS on page 238.  
Associated table :
| Energy consumption and mix                                                                                      | 2024    |
|:----------------------------------------------------------------------------------------------------------------|:--------|
| 1) Fuel consumption from coal and coal products (MWh)                                                           | 0       |
| 2) Fuel consumption from crude oil and petroleum products (MWh)                                                 | 18,419  |
| 3) Fuel consumption from natural gas (MWh)                                                                      | 43,202  |
| 4) Fuel consumption from other fossil sources (MWh)                                                             | 0       |
| 5) Consumption of purchased or acquired electricity, heat, steam, and cooling from fossil sources (MWh)         | 58,248  |
| 6) Total fossil energy consumption (MWh) (calculated as the sum of lines 1 to 5)                                | 119,868 |
| Share of fossil sources in total energy consumption (%)                                                         | 66.9    |
| 7) Consumption from nuclear sources (MWh)                                                                       | 790     |
| Share of consumption from nuclear sources in total energy consumption (%)                                       | 0.4     |
| 8) Fuel consumption for renewable sources, including biomass (also comprising industrial and municipal waste of |         |
| biologic origin, biogas, renewable hydrogen, etc.) (MWh)                                                        | 178     |
| 9) Consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources (MWh)      | 56,532  |
| 10) The consumption of self-generated non-fuel renewable energy (MWh)                                           | 1,820   |
| 11) Total renewable energy consumption (MWh) (calculated as the sum of lines 8 to 10)                           | 58,530  |
| Share of renewable sources in total energy consumption (%)                                                      | 32.7    |
| Total energy consumption (MWh) (calculated as the sum of lines 6, 7 and 11)                                     | 179,188 |
| Generation of non-renewable energy (MWh)                                                                        | 34,686  |
| Generation of renewable energy (MWh)                                                                            | 3,037   |
 
Associated table :
| Energy intensity per net revenue                                                                                | 2024      |
|:----------------------------------------------------------------------------------------------------------------|:----------|
| Total energy consumption from activities in high climate impact sectors per net revenue from activities in high |           |
| climate impact sectors (MWh/EUR)                                                                                | 0.0000645 |
 Disclosures on preparation of metrics Definitions:  Total energy consumption represents the cumulative consumption for the company’s own operations, disaggregated by fossil, nuclear and renewable energy sources. All purchased fuel types that are burned for energy consumption purposes are counted as consumption, as is purchased electricity, heating and cooling and self-generated energy that does not come from fuels from primary energy sources. Non-fossil energy sources such as wind, solar (solar thermal and photovoltaic) and geothermal energy, environmental energy, tidal, wave and other ocean energy, hydropower, biomass, landfill gas, sewage gas and biogas qualify as renewable, provided they are clearly defined in the contractual agreements with the suppliers. Methodology: Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# Climate change 

## Metrics and targets 

  StartThe energy disclosures are based on the reports submitted by the individual consolidated Group companies via the Corporate Sustainability Reporting Tool. The data reports are generally based on measurements. If the relevant meters are not installed locally or the information is not available in local invoices, the data are estimated using local methods (e.g. based on historical data or averages). The preparation of disclosures on purchased fossil and nuclear energy were prepared using average country data (MLC 2023), with which the reporting data of the consolidated subsidiaries was then multiplied. The preparation of disclosures on self-generated energy is based on estimates. For this purpose, the reported energy consumption was multiplied by conservative efficiency factors. For reasons of simplification, the calculation of energy intensity is based on the entire Sartorius Stedim Biotech business for both total energy consumption in the numerator and total sales in the denominator, as approximately 99% of the business can be assigned to the high climate impact sectors as defined in Regulation (EU) 2022/1288.  Disclosures in relation to specific circumstances Value chain estimations: The disclosures on purchased fossil and nuclear energy includes data from the upstream value chain. The shares of purchased fossil and nuclear energy were extrapolated using average country data as described above. The share of nuclear power calculated in this way is nevertheless likely to be estimated relatively accurately, while the purchased energy from fossil sources is probably overestimated using this calculation method due to the renewable energy it contains. The data on self-generated energy was estimated centrally. Sartorius Stedim Biotech is continuously working on improving its data processes. No concrete actions for improving the accuracy of the energy data have yet been decided upon. With the planned switch to 100% renewable electricity procurement, the estimated share will automatically decrease in the future.  Sources of estimation and outcome uncertainty: As some of the energy consumption reported by the consolidated Sartorius Stedim Group companies to the head office, as described above, is not based on measurements, but on local estimates, there are slight outcome uncertainties regarding the total reported energy performance indicators.  Disclosure Requirement E1 - 6 – Gross Scopes 1, 2, 3 and Total GHG emissions  Direct Scope 1 GHG gross emissions amounted to 13,712 t CO2eq in the reporting year.  The Sartorius Stedim Group is currently not active in the regulated sectors of the EU Emission Trading Scheme (ETS). For this reason, the percentage of Scope 1 GHG emissions falling under a regulated emission trading scheme was 0%.  Location-based Scope 2 GHG gross emissions amounted to 40,780 t CO2eq and market-based Scope 2 GHG gross emissions amounted to 24,402 t CO2eq in the reporting year. Emissions from purchased electricity were a key factor. Further emissions are generated from purchased heating and cooling.  The renewable electricity purchased came entirely from bundled contractual instruments, i.e. from explicit renewable electricity contracts. The share of renewable electricity in total electricity purchases, which is covered by bundled contractual instruments, was 53%, which corresponds to 56,247 MWh of purchased renewable electricity. The share of renewable electricity purchased from unbundled contractual instruments amounted to 0% (0 MWh). Sartorius Stedim Biotech did not sell any renewable electricity on the external market (0% or 0 MWh).  The Scope 1 and 2 GHG gross emissions of the non-consolidated Group over which operational control exists amounted according to a rough estimate to a total of 1.4 t CO2eq. Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# Climate change 

## Metrics and targets 

StartScope 3 GHG gross emissions amounted to 527,796 t CO2eq in the reporting year. The company has not yet performed a significance analysis. For this reason, the company currently reports all applicable categories. These include emissions from Purchased goods and services (40.8% of total GHG gross emissions), Use of sold products (21.4%), Capital goods (21.0%), Upstream transportation and distribution (8.0 %),  Employee commuting (2.3%), Business travel (2.2%), Fuel and energy-related activities (not included in Scope 1 or Scope 2) (1.6%), End-of-life treatment (1.2%), Waste generated in operations (0.8%), Downstream transportation and distribution (0.7%) and Investments (0.2%).The categories Upstream leased assets, Processing of sold products, Downstream leased assets and Franchises are excluded from the reporting because they were notapplicable to Sartorius Stedim Biotech.7% primary data was used for the calculation of Scope 3 emissions, which currently applies exclusively to the Upstream transport and distribution category, which was based almost entirely on emissions reports from carriers.  The total GHG gross emissions amounted to 582,287 t CO2eq according to the location-based calculation methodology and 565,909 t CO2eq according to the market-based calculation methodology.Along the above-mentioned GHG emissions, 249 t of biogenic CO2 emissions were calculated in Scope 1 in the reporting year. In addition, 1,064 t of biogenic CO2 emissions in Scope 2 were calculated, which can be attributed to the generation of purchased electricity. The site-specific emission factors were used to calculate the biogenic Scope 2 emissions. Biogenic emissions in Scope 3 were not caclulable for Sartorius Stedim Biotech in the reporting year. The company refers to the guidance announced by EFRAG with information on calculation methods in order to be able to calculate the disclosures in accordance with ESRS in the future.  GHG intensity, i.e. total GHG gross emissions per net revenue, amounted to 0.0002091 t CO2eq/euro according to the location-based calculation and 0.0002033 t CO2eq/euro according to the market-based calculation. The net revenue used to calculate the GHG intensity corresponds to the reported revenue in accordance with IFRS, which is presented in the notes to the consolidated financial statements on page 256. Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# Climate change 

## Metrics and targets 

  Start
Associated table :
| Col0                                                 | Retrospective   | Col2   | Col3    | Col4     | Milestones and target years   | Col6   | Col7   | Col8     |
|:-----------------------------------------------------|:----------------|:-------|:--------|:---------|:------------------------------|:-------|:-------|:---------|
|                                                      |                 |        |         |          |                               |        |        | Annual   |
|                                                      |                 |        |         |          |                               |        |        | % target |
|                                                      | Base year       |        |         | % 2024 / |                               |        |        | / Base   |
|                                                      | 2019            | 2023   | 2024    | 2023     | 2025                          | 2030   | 2050   | year     |
| Scope 1 GHG emissions                                |                 |        |         |          |                               |        |        |          |
| Gross Scope 1 GHG emissions (t CO2e)                 |                 |        | 13,712  |          |                               |        |        |          |
| Percentage of Scope 1 GHG emissions from regulated   |                 |        |         |          |                               |        |        |          |
| emission trading schemes (%)                         |                 |        | 0       |          |                               |        |        |          |
| Scope 2 GHG emissions                                |                 |        |         |          |                               |        |        |          |
| Gross location-based Scope 2 GHG emissions (t CO2e)  |                 |        | 40,780  |          |                               |        |        |          |
| Gross market-based Scope 2 GHG emissions (t CO2e)    |                 |        | 24,402  |          |                               |        |        |          |
| Significant scope 3 GHG emissions                    |                 |        |         |          |                               |        |        |          |
| Gross Scope 3 GHG emissions (t CO2e)                 |                 |        | 527,796 |          |                               |        |        |          |
| 1) Purchased goods and services (t CO2e)             |                 |        | 215,106 |          |                               |        |        |          |
| 2) Capital goods (t CO2e)                            |                 |        | 110,839 |          |                               |        |        |          |
| 3) Fuel and energy-related Activities (not included  |                 |        |         |          |                               |        |        |          |
| in Scope1 or Scope 2) (t CO2e)                       |                 |        | 8,510   |          |                               |        |        |          |
| 4) Upstream transportation and distribution          |                 |        |         |          |                               |        |        |          |
| (t CO2e)                                             |                 |        | 42,036  |          |                               |        |        |          |
| 5) Waste generated in operations (t CO2e)            |                 |        | 4,017   |          |                               |        |        |          |
| 6) Business traveling (t CO2e)                       |                 |        | 11,623  |          |                               |        |        |          |
| 7) Employee commuting (t CO2e)                       |                 |        | 12,155  |          |                               |        |        |          |
| 8) Upstream leased assets (t CO2e)                   |                 |        | n.a.    |          |                               |        |        |          |
| 9) Downstream transportation and distribution        |                 |        |         |          |                               |        |        |          |
| (t CO2e)                                             |                 |        | 3,573   |          |                               |        |        |          |
| 10) Processing of sold products (t CO2e)             |                 |        | n.a.    |          |                               |        |        |          |
| 11) Use of sold products (t CO2e)                    |                 |        | 112,971 |          |                               |        |        |          |
| 12) End-of-life treatment of sold products (t CO2e)  |                 |        | 6,115   |          |                               |        |        |          |
| 13) Downstream leased assets (t CO2e)                |                 |        | n.a.    |          |                               |        |        |          |
| 14) Franchises (t CO2e)                              |                 |        | n.a.    |          |                               |        |        |          |
| 15) Investments (t CO2e)                             |                 |        | 850     |          |                               |        |        |          |
| Total GHG emissions                                  |                 |        |         |          |                               |        |        |          |
| Total Gross GHG emissions (location- based) (t CO2e) |                 |        | 582,287 |          |                               |        |        |          |
| Total Gross GHG emissions (market- based) (t CO2e)   |                 |        | 565,909 |          |                               |        |        |          |
n.a. – not applicable  
Associated table :
| GHG intensity per net revenue                                          |      2024 |
|:-----------------------------------------------------------------------|----------:|
| Total Gross GHG emissions (location-based) per net revenue (tCO2e/EUR) | 0.0002091 |
| Total Gross GHG emissions (market-based) per net revenue (tCO2e/EUR)   | 0.0002033 |
 
Associated table :
| Biogenic CO2 emissions                    | 2024             |
|:------------------------------------------|:-----------------|
| Biogenic CO2 emissions - Scope 1          | 249              |
| Biogenic CO2 emissions - Scope 2          | 1,064            |
| Biogenic CO2 emissions - Scope 3          | Not determinable |
| Total biogenic CO emissions (Scope 1 + 2) | 1,313            |
| 2                                         |                  |
 Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# Climate change 

## Metrics and targets 

  StartDisclosures on preparation of metrics Definitions:  ▪ Scope 1 GHG emissions: These are the direct GHG emissions from sources owned or controlled by Sartorius Stedim Biotech.  ▪ Scope 2 GHG emissions: These are the indirect emissions from the generation of purchased or acquired electricity, steam, heat or cooling consumed by Sartorius Stedim Biotech. ▪ Scope 3 GHG emissions: These are all indirect GHG emissions (not included in Scope 2) generated in the Sartorius Stedim Biotech value chain, including upstream and downstream emissions. Upstream emissions are indirect GHG emissions related to purchased or acquired goods and services. Downstream emissions are indirect GHG emissions related to goods and services sold. ▪ Biogenic CO2 -emissions: Biogenic CO2 -emissions are released during the combustion or decomposition of biomass and are therefore part of the natural carbon cycle. They are reported separately from GHG emissions in accordance with the ESRS. Methodology: Accounting for GHG emissions is based on the GHG Protocol’s 2004 Corporate Accounting and Reporting Standard and 2011 Corporate Value Chain (Scope 3) Accounting and Reporting Standard. Reporting is based on the mandatory disclosures set out therein, i.e., it excludes therefore any optional calculations. The data concepts used in fiscal 2024 are described in more detail below for each GHG category. Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# Climate change 

## Metrics and targets 

Start
Associated table :
| Category                            | Methodology                                                                                             |
|:------------------------------------|:--------------------------------------------------------------------------------------------------------|
|                                     | The fuel consumption and fugitive emissions for solvents and refrigerants reported by the               |
|                                     | consolidated Group companies via the Corporate Sustainability Reporting Tool were multiplied by a       |
| Scope 1                             | specific emission factor in each case.                                                                  |
|                                     | The electricity, heating and cooling consumption reported by the consolidated Group companies via       |
|                                     | the Corporate Sustainability Reporting Tool was multiplied by a specific emissions factor in each       |
| Scope 2                             | case.                                                                                                   |
| Scope 3                             |                                                                                                         |
|                                     | On the level of the parent company Sartorius AG, the weight or grouped operating expenditure for        |
|                                     | purchased goods and services from the Business Warehouse (BW) were multiplied by a specific             |
|                                     | emission factor. For the "CO2eq emission intensity", only the goods actually consumed are               |
|                                     | recognized in the GHG category Purchased goods and services instead of the goods purchased and          |
|                                     | paid for. This means that the GHG emissions are adjusted for emissions from goods packed into the       |
|                                     | warehouse. For Sartorius Stedim Biotech Group, the share of emissions for this category was             |
| 1 Purchased goods and services      | calculated on the basis of the Sartorius Stedim Group’s share of total Sartorius Group’s Sales revenue. |
|                                     | On the level of the parent company Sartorius AG, the gross asset additions from the financial           |
|                                     | consolidation system were multiplied by a specific emission factor. For Sartorius Stedim Biotech        |
|                                     | Group, the share of emissions for this category was calculated on the basis of the Sartorius Stedim     |
| 2 Capital goods                     | Group’s share of total Sartorius Group’s Sales revenue.                                                 |
| 3 Fuel- and energy-related          | The fuel- and energy-related activities used to calculate the GHG emissions in Scope 1 and 2 and        |
| activities (not included in scope 1 | reported by the consolidated Group companies via the Corporate Sustainability Reporting Tool was        |
| and 2)                              | multiplied by specific emission factors.                                                                |
|                                     | On the level of the parent company Sartorius AG, the GHG emissions for services provided were           |
|                                     | requested directly from the carriers and were totaled. A small portion that could not be covered by     |
|                                     | emissions reports was extrapolated or determined to a small extent on the basis of expenditure. For     |
| 4 Upstream transportation and       | Sartorius Stedim Biotech Group, the share of emissions for this category was calculated on the basis    |
| distribution                        | of the Sartorius Stedim Group’s share of total Sartorius Group’s Sales revenue.                         |
|                                     | The volume of waste reported by the consolidated Group companies via the Corporate Sustainability       |
| 5 Waste generated in operations     | Reporting Tool was multiplied by material-specific and disposal-specific emission factors.              |
|                                     | On the level of the parent company Sartorius AG, the train, flight and car hire routes recorded in the  |
|                                     | central travel booking system and the number of overnight stays in hotels were each multiplied by       |
|                                     | specific emission factors. The routes and hotel nights not recorded were extrapolated from the          |
|                                     | reported data also multiplied by a specific emission factor. For Sartorius Stedim Biotech Group, the    |
|                                     | share of emissions for this category was calculated on the basis of the Sartorius Stedim Group’s share  |
| 6 Business travel                   | of total Sartorius Group’s Headcount.                                                                   |
|                                     | On the level of the parent company Sartorius AG, the average distance per day for employee              |
|                                     | commuting was determined on the basis of a survey in 2021. This distance was then extrapolated          |
|                                     | using the number of employees from the personnel data system. It was then adjusted using the days       |
|                                     | of presence on site and estimated working weeks surveyed in the consolidated Group companies,           |
|                                     | and the result was multiplied by transport-specific emission factors. For Sartorius Stedim Biotech      |
|                                     | Group, the share of emissions for this category was calculated on the basis of the Sartorius Stedim     |
| 7 Employee commuting                | Group’s share of total Sartorius Group’s Headcount.                                                     |
|                                     | The upstream leased assets category is not applicable to Sartorius Stedim Biotech and is therefore      |
| 8 Upstream leased assets            | not recognised.                                                                                         |
|                                     | On the level of the parent company Sartorius AG, the GHG emissions recognised for the downstream        |
|                                     | transportation category were multiplied by a factor based on an external consultant with industry       |
|                                     | experience estimate for the ratio of paid to unpaid transport activities to customers. The expert       |
|                                     | estimate is based on the ratio of paid to unpaid transport activities to customers in a Sartorius       |
|                                     | warehouse selected according to data availability. For Sartorius Stedim Biotech Group, the share of     |
| 9 Downstream transportation         | emissions for this category was calculated on the basis of the Sartorius Stedim Group’s share of total  |
| and distribution                    | Sartorius Group’s Sales revenue.                                                                        |
|                                     | The processing of products sold category is not applicable to Sartorius Stedim Biotech.                 |
|                                     | On the one hand, Sartorius mainly sells finished products. A small part of the portfolio can be         |
|                                     | regarded as semi-finished products, but their further processing is very heterogeneous. The GHG         |
|                                     | profile of further processing can therefore not be clearly mapped and cannot be calculated              |
| 10 Processing of sold products      | plausible. Sartorius Stedim Biotech refers here to the Guidance of the GHG Protocol Section 6.4.        |
Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# Climate change 

## Metrics and targets 

  Start
Associated table :
| Col0                             | On the level of the parent company Sartorius AG, sales of energy-consuming product groups were          |
|:---------------------------------|:--------------------------------------------------------------------------------------------------------|
|                                  | multiplied by specific energy factors determined on the basis of representative products. The           |
|                                  | resulting total energy consumption of the products sold was multiplied by a global emission factor      |
|                                  | for electricity. For Sartorius Stedim Biotech Group, the share of emissions for this category was       |
| 11 Use of sold products          | calculated on the basis of the Sartorius Stedim Group’s share of total Sartorius Group’s Sales revenue. |
|                                  | On the level of the parent company Sartorius AG, for the estimated weight of the products sold, the     |
|                                  | resource outflow wegiht used for metrics of E5-5 was used and a percentage breakdown of disposal        |
|                                  | was calculated on the basis of historical values, which was multiplied by the respective disposal-      |
|                                  | specific emission factors then. For Sartorius Stedim Biotech Group, the share of emissions for this     |
| 12 End-of-life treatment of sold | category was calculated on the basis of the Sartorius Stedim Group’s share of total Sartorius Group’s   |
| products                         | Sales revenue.                                                                                          |
|                                  | The downstream leased assets category is not applicable to Sartorius Stedim Biotech and is therefore    |
| 13 Downstream leased assets      | not recognised.                                                                                         |
|                                  | The Franchises category is not applicable to Sartorius Stedim Biotech and is therefore not              |
| 14 Franchises                    | recognised.                                                                                             |
|                                  | Scope 1 and 2 emissions were extrapolated on the basis of the number of employees for the relevant      |
| 15 Investments                   | affiliated companies using Sartorius Stedim Biotech data.                                               |
 The GHG accounting was carried out in the company’s Corporate Sustainability Tool, which is also used by the company to collect and consolidate the environmental- and occupational safety-relevant figures. This software from a market-leading company has already been in use at Sartorius for many years. Among other things, it provides the necessary emission factors for a corporate carbon footprint. The emissions factors used provide the necessary country-specific granularity for the market- and location-based calculation method or for emissions from overnight hotel stays, for example. Another reason why the listed factors have been used is that Sartorius relies on expenditure-based factors in some categories. Some of the listed emission factors databases offered specific expenditure-based factors that covered our expenditure profile well, for example. The emission factors used are outlined in the following table. With the exception of the AIB factors, the emission factors take into account all CO2 equivalents. The AIB factors only take into account pure CO


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# Climate change 

## Metrics and targets 

emissions. 
Associated table :
| Col0                            | Col1                              | Col2                      | Consideration of all    |
|:--------------------------------|:----------------------------------|:--------------------------|:------------------------|
| Emission Factor – Database /    |                                   |                           | relevant GHGs according |
| Provider                        | Version                           | Application for GHG Scope | to IPCC                 |
| VfU                             | (03/2023) 2018 V1.4               | 1                         | Yes                     |
| MLC                             | V16.1 (05/2024)                   | 1, 2, 3                   | Yes                     |
| DEFRA                           | V13 (09/2024)                     | 1, 3                      | Yes                     |
| AIB                             | Residual Mixes V13 2023 (11/2024) | 2                         | No                      |
| Ecoinvent                       | 3.9, 2022                         | 3                         | Yes                     |
| EPA                             | V6 (10/2024)                      | 3                         | Yes                     |
| EPA Spend Factors               | 2020                              | 3                         | Yes                     |
| GHG Protocol                    | V20 (07/2024) – eGRID 2022        | 3                         | Yes                     |
| IEA                             | V6 – IEA 2023 (01/2024)           | 3                         | Yes                     |
| Ecometrica                      | 2022                              | 3                         | Yes                     |
| Self-calculated average factors | -                                 | 3                         | -                       |
 Sartorius Stedim Biotech has not considered any inflation aspects in calculating expenditure- and turnover-based GHG gross emissions. This affects the categories Purchased goods and services, Capital goods, Upstream transportation and distribution, Downstream transportation, Use of sold products and End-of-life treatment of sold products. The aim here is to avoid distorting the reported turnover figure used to calculate GHG intensity. Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# Climate change 

## Metrics and targets 

StartDisclosures in relation to specific circumstances Sources of estimation and outcome uncertainty: The calculation of some Scope 3 GHG categories are based on calculated GHG emissions of the parent company Sartorius AG and have been broken down using the sales revenue or headcount share of Sartorius Stedim Biotech within the Group. In addition, the calculation of some Scope 3 GHG categories include estimates as described above:  •1 Purchased goods and services: GHG emissions were calculated almost exclusively based on expenditures. Only a small part of the calculation was based on the actual weights of purchased goodsand services. •2 Capital goods: GHG emissions were calculated entirely on the basis of expenditures, i.e. without datafrom life cycle analyses of capital goods.•9 Downstream transportation and distribution: GHG emissions were fully estimated based on an expert opinion •11 Use of sold products: GHG emissions were not measured by the actual energy consumption, butusing the estimated energy consumption of typical products.•12 End-of-life treatment of sold products: The GHG emissions were calculated completely based onassumptions regarding the global average disposal of waste as no information about the actualdisposal of Sartorius Stedim Biotech products by customers were available.Due to the numerous estimates and assumptions, Sartorius Stedim Biotech currently considers the GHG emissions calculated using the methods described above as an purely indication. The GHG accounting is to be successively further specified in the coming years so as to enable better management of emissions. This will especially involve switching from the expenditure-based calculation method to a more specific, driver-based calculation method.  Disclosure Requirement E1 - 7 – GHG removals and GHG mitigation projects financed through carbon credits In the reporting period, Sartorius Stedim Biotech did not develop any projects for the removal or storage of greenhouse gases, nor did it contribute to any such projects in the upstream or downstream value chain.  Please also note that the company did not purchase or plan to purchase any carbon credits during this period. As such, no emission reductions or removals were financed or intended to be financed by climate change mitigation projects outside the value chain. Disclosure Requirement E1 - 8 – Internal carbon pricing No internal carbon pricing schemes were used or implemented in the reporting period. As such, there are no internal shadow prices, CO2 -fees or CO2 -funds that influenced decision-making or provided incentives for implementing climate-related policies and targets.  Disclosure Requirement E1 - 9 – Anticipated financial effects from material physical and transition risks  This figure is not relevant for Sartorius Stedim Biotech at present, as no material risks associated with climate change mitigation were determined in the reporting year. Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# Pollution  

## Impacts, risks and opportunities management 

Disclosure Requirement E2 - 1 – Policies related to pollution  Compliance with local legal frameworks and environmental protection regulations is a central component of the Sartorius Code of Conduct, which applies throughout the Group. In addition, Sartorius Stedim Biotech strives to go beyond the legal frameworks in the countries in which it does business and to minimize the environmental impact of its business activities. This responsibility lies with the Sartorius Stedim Biotech sites, where appropriate management systems are in place. These systems not only ensure legal compliance, but also promote the continuous improvement of environmental performance.  They also regulate via procedural instructions the handling of hazardous substances at the Sartorius Stedim Biotech sites, as well as emergency planning for unexpected events such as sudden pollution, an accident or a natural disaster. Some of these systems are externally certified to the recognized ISO 14001 standard. In order to make suppliers responsible as well, Sartorius Stedim Biotech requires its business partners to have an appropriate environmental protection management system and corresponding environmental protection measures. The current policy is not yet coordinated and monitored group-wide at Sartorius Stedim Biotech. The company is currently working with internal and external experts to further elaborate and formalize a policy in this respect that will include definitions of general management principles and guidelines and the determination of specific responsibilities. The Group aims to complete and publish the policy in fiscal 2025.  Disclosure Requirement E2 - 2 – Actions and resources related to pollution  The Sartorius Stedim Group’s environmentally sensitive sites pursue environmental protection independently and provide the necessary human and financial resources. Preventing pollution caused by the use of hazardous substances.  Membrane production requires the use of hazardous substances in larger quantities. At the corresponding locations in Göttingen, Germany and Yauco, Puerto Rico distillation plants that enable almost full recycling of solvents from the production wastewater for own reuse are, for example, therefore operated. Unrecycled solvents are disposed of by external service providers. Based on official approvals, purified production wastewater is discharged into the sewage system or undergoes further treatment by external service providers.  In addition, Sartorius Stedim Biotech ensures transparency both locally and centrally regarding purchased hazardous substances and their use in finished products. In line with the EU Regulation on the Registration, Evaluation, Authorization and Restriction of Chemicals (REACH) or other equivalent regulations on international markets, hazardous substances are managed and customers are informed about hazardous substances in products.  Suppliers’ compliance with environmental protection requirements is monitored by self-assessments and audits under the Sartorius Stedim Biotech human rights due diligence system. Sartorius Stedim Biotech refers to its explanations in S2 - 1.  Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement|||||135 |||||  StartThe measures mentioned are continuous measures without a specific time horizon. The company is currently working on formalizing its measures, i.e. defining strategic objectives including quantified and scheduled measures as well as defined responsibilities and the necessary financial resources and targeted effectiveness monitoring. It is therefore not yet possible to provide information on specific financial resources. The results of measures with regard to achieved and expected progress on pollution can also only be presented in future reports as soon as a consistent methodology for measuring progress is in place. 


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# Pollution  

## Metrics and targets 

Disclosure Requirement E2 - 3 – Targets related to pollution  The company has not yet set group-wide targets related to pollution. This is due to the localized control system used to date. In formalizing the pollution prevention policy, the company is working on setting up measurable, time-bound and outcome-oriented targets, including metrics to measure effectiveness for the entire Group. The company has decided not to define Group-wide targets at present as it is concentrating on the core development and implementation of policies and actions that address the main impacts, risks and opportunities relating to environmental pollution, as for example the use of hazardous substances.  Disclosure Requirement E2 - 5 – Substances of concern and substances of very high concern  In the reporting year, the total amount of substances of concern under ESRS that were generated, used or procured during production (inflow amount) was 804 t. The majority of these were toxic to reproduction or carcinogenic. The total amount of substances of concern under ESRS that left the company’s facilities in the form of emissions, products or as part of products or services (outflow amount) was 213 t. Here, the largest proportion was carcinogenic. The difference between the inflow and outflow is mainly due to the fact that Sartorius Stedim Biotech sends a certain solvent to a recycling company for treatment after several usage cycles and then repurchases it. 
Associated table :
| Total amount of substances of concern                                                                       | Col1   |
|:------------------------------------------------------------------------------------------------------------|:-------|
|                                                                                                             | 2024   |
| Inflow: Total amount of substances of concern that are generated or used during production or that are      |        |
| procured (tonnes)                                                                                           | 804    |
| by main hazard class:                                                                                       |        |
| Toxic for reproduction (t)                                                                                  | 670    |
| Carcinogenic (t)                                                                                            | 126    |
| Persistent, Mobile and Toxic (t)                                                                            | 4      |
| Specific target organ toxicity, single exposure (t)                                                         | 4      |
| Respiratory sensitation (t)                                                                                 | 0      |
| Outflow: Total amount of substances of concern under ESRS that left the company’s facilities in the form of |        |
| emissions, products or as part of products or services                                                      | 213    |
| by main hazard class:                                                                                       |        |
| Toxic for reproduction (t)                                                                                  | 79     |
| Carcinogenic (t)                                                                                            | 126    |
| Persistent, Mobile and Toxic (t)                                                                            | 4      |
| Specific target organ toxicity, single exposure (t)                                                         | 4      |
| Respiratory sensitation (t)                                                                                 | 0      |
 The total amount of substances of very high concern under ESRS that were generated, used or procured during production (inflow amount) was 13 t. This is also the total amount of substances of very high concern Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# Pollution  

## Metrics and targets 

  Startunder ESRS that left the company’s facilities in the form of emissions, products or as part of products or services (outflow amount). 
Associated table :
| Total amount of substances of very high concern                                                               | Col1   |
|:--------------------------------------------------------------------------------------------------------------|:-------|
|                                                                                                               | 2024   |
| Inflow: Total amount of substances of very high concern that are generated or used during production or that  |        |
| are procured (tonnes)                                                                                         | 13     |
| by main hazard class:                                                                                         |        |
| Toxic for reproduction (t)                                                                                    | 6      |
| Carcinogenic (t)                                                                                              | 3      |
| Persistent, Mobile and Toxic (t)                                                                              | 4      |
| Respiratory sensitation (t)                                                                                   | 0      |
| Outflow: Total amount of substances of very high concern under ESRS that left the company’s facilities in the |        |
| form of emissions, products or as part of products or services                                                | 13     |
| by main hazard class:                                                                                         |        |
| Toxic for reproduction (t)                                                                                    | 6      |
| Carcinogenic (t)                                                                                              | 3      |
| Persistent, Mobile and Toxic (t)                                                                              | 4      |
| Respiratory sensitation (t)                                                                                   | 0      |
 Disclosures on preparation of metrics  Definitions:  ▪ Substances of concern: Substances from the ECHA candidate list of substances of very high concern for authorization or a substance that is classified in one of the hazard classes specified in ESRS under the CLP Regulation (Regulation on Classification, Labelling and Packaging of Substances and Mixtures).  ▪ Substances of very high concern: Substances from the candidate list of substances of very high concern for authorization published by the European Chemicals Agency (ECHA). ▪ Substances generated, used or procured in the production process: This is the cumulative total weight of substances contained in all externally purchased physical materials and products. ▪ Substances leaving the company’s facilities in the form of emissions, products or as part of products or services: This is the cumulative total weight of substances contained in or emitted from all externally sold products. ▪ Hazard classes: These are defined based on the ECHA and CLP. Methodology: Substances of concern that are generated, used or procured during production were identified based on the purchasing system and the CLP list as the company has no standardized database. The amounts of substances of very high concern, which are also considered to be of concern, were also added to the substances of concern. These substances of very high concern were determined based on the hazardous substances management system and information from an external consultant. The weights for all substances were Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# Pollution  

## Metrics and targets 

Startcalculated using the information in the materials master data system and the purchase quantities in the finance data system. Where no net weight was available, the weight was calculated by multiplying the relevant expenditures by a self-determined weighting factor based on the available data. Each substance was assigned to a hazard class from the specified databases. The total amounts of substances of concern and very high concern that leave the company’s facilities as emissions, products, or part of products or services were assumed to be the purchased amounts in each case. Substances of concern that Sartorius Stedim Biotech returns to a recycling company and repurchases after treatment were deducted from the outflow amount, as they did not leave the facilities as emissions, products, or part of products or services. Disclosures in relation to specific circumstances:  Value chain estimation: The metric contains estimated data from the upstream value chain. In specific cases, some net amounts were estimated with self-calculated weighting factors, as described above. Sartorius Stedim Biotech is continuously working on improving its data processes. No specific actions have yet been decided to improve the accuracy of inflow disclosures.  Sources of estimation and outcome uncertainty: As explained above, the calculated total weight of the inflow is partly based on an estimate of the net weight of the purchased components, products and materials. There is a further uncertainty due to the equation of outflow of resources with the inflow. As Sartorius Stedim Biotech currently has no standardized database for substances of concern, the disclosures are estimated using the purchasing system.  Disclosure Requirement E2 - 6 – Anticipated financial effects from pollution-related impacts, risks and opportunities In accordance with ESRS, Sartorius Stedim Biotech will not report quantitatively on the expected financial impacts, risks and opportunities until fiscal 2027, as these disclosure requirements are subject to gradual phasing-in by the legislator.  Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# Resource use and circular economy 

## Impacts, risks and opportunities management 

Disclosure Requirement E5 - 1 – Policies related to resource use and circular economy  Developing an approach to the sustainable use of resources is a complex challenge for Sartorius Stedim Biotech as a supplier to the biopharmaceutical industry. It requires the Group to harmonize various matters including sustainability but also quality, safety and efficiency requirements. In the early 1990s, Single-use products made from plastic based on primary fossil feedstock, such as bags and filters, were introduced in the biopharmaceutical industry for several reasons and various advantages. Firstly, they offer a way to reduce the contamination risk that exists when using stainless steel systems due to sometimes inefficient cleaning. On the other hand, they are more flexible and can be used more quickly in production plants under certain circumstances. In this way, single-use technologies can facilitate new therapeutics to be brought to market quickly. Single-use products are usually incinerated as contaminated waste at the end of their life due to legal requirements, which is why recycling is not possible according to the current state of the art and infrastructure. These technologies are highly relevant for Sartorius Stedim Biotech’s business volume, accounting for around 70 - 80% of turnover.  Sartorius Stedim Biotech firmly believes that it can improve resource use and circular economy of these products along the value chain. The Board of Directors therefore reaffirmed its ambitions with regard to sustainable resource use and circular economy at the beginning of 2024 and discussed targets for managing it. In particular, this entails eco-design, decoupling materials use from fossil feedstock, increasing the recyclability of products and avoiding operational landfill waste.  The company has not yet drawn up a policy that includes general management principles and guidelines and the determination of specific responsibilities. Due to resource constraints, the topics are addressed by the Corporate Sustainability department one after the other, with the initial focus on climate issues due to the great internal and external interest in climate topics. Sartorius Stedim Biotech is currently working on defining such a formal policy. Due to the complexity of the challenges involved, the only way to develop a specific approach to implementation is in consultation with relevant stakeholders. The Group therefore liaises ongoing with industry associations, but also bilaterally with customers, suppliers and the scientific community to discuss potential solutions.  Disclosure Requirement E5 - 2 – Actions and resources related to resource use and circular economy  Sartorius Stedim Biotech is already taking numerous actions at various levels to implement its approach to resource use and circular economy.  Sartorius Stedim Biotech continued its product life cycle assessment activities in the reporting year and derived optimization potential for product design of selected products. Sartorius Stedim Biotech also took action to reduce its raw materials consumption and the amount of waste in the value chain as well as in the own operations. In the reporting year, Sartorius Stedim Biotech investigated how bio-based and recycled raw materials can be used in Sartorius Stedim Biotech products.  The ISCC+ certified mass balance approach allows these sustainable raw materials to be used in production and their sustainable properties to be transferred to the Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# Resource use and circular economy 

## Impacts, risks and opportunities management 

  Startend products through a certificate. The sustainable raw materials do not necessarily have to be physically present in every product. Instead, the proportion of sustainable materials is calculated across the entire production chain and is assigned to the end products. This ensures transparency and traceability in the supply chain. One advantage of this method is that the product properties remain unchanged, meaning that it can also be used in strictly regulated sectors such as pharmaceuticals. In order to be able to apply the mass balance approach, Sartorius Stedim Biotech began certifying certain locations according to the ISCC+ standard in reporting year.  One ongoing action is the operational waste management at some relevant production sites. This includes the avoidance, reuse, recycling and other recovery of operational waste before external disposal by contracted waste management companies.  The mentioned actions are not currently subject to a specific time horizon. The expected results of these actions include reduced GHG emissions and less pollution. This will benefit the global climate and ecosystem.  The company is currently working on formalizing its actions, i.e. the definition of strategic goals, i.e. quantified and scheduled measures including defined responsibilities and necessary financial resources and monitoring their effectiveness. It is therefore not yet possible to provide information on specific financial resources. Achieved and expected progress on resource use and circular economy as a result of these actions will be presented in future reports as soon as a consistent methodology for measuring progress is in place. 


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# Resource use and circular economy 

## Metrics and targets 

Disclosure Requirement E5 - 3 - Targets related to resource use and circular economy  The company is carefully analyzing the metrics first prepared and presented in E5 - 4 and E5 - 5 in fiscal 2024, to identify trends and develop and implement appropriate targets and actions. The company has not yet implemented any targets for monitoring the effectiveness of resource use and circular economy policies and actions due to resource constraints. In formalizing the pollution prevention policy, the company is working on setting up measurable, time-bound and outcome-oriented targets, including metrics to measure effectiveness for the entire Group.   Disclosure Requirement E5 - 4 - Resource inflows  Sartorius Stedim Biotech sources a wide range of raw materials and supplies to manufacture its products and product packaging – in particular, plastic, metal and electronic components and chemicals, and cardboard for product packaging. The materials used are mostly primary plastics, which come from fossil sources.  The company does not directly procure any critical materials. However, these can be part of the purchased electronic components, such as chips, semiconductors and batteries, which contain, among other things, critical raw materials such as lithium, tungsten, silicon metal. In addition, rare earth metals are processed in the electronic components.  The total weight of the technical and biological materials used to manufacture products and provide services during the reporting period was 17,206 tons. This figure includes both the materials that were used directly in the production processes and those that were needed for packaging and additional services. The proportion of biological materials from certified sustainable sourcing cannot be determined for the 2024 reporting year. Although the technical requirements in the material master data system is set up to determine the information for disclosures, Sartorius Stedim Biotech relies on information from suppliers to keep the data Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# Resource use and circular economy 

## Metrics and targets 

  Startup to date. The company is therefore making use of the facilitation rule that applies for the first three years of reporting according to ESRS in order to have to disclose information about its value chain at a later date.  The weight of the reused or recycled secondary materials used for product manufacture and services was 5,210 tons, which is 30% of the total materials used. 
Associated table :
| Resource inflows                                                           | 2024             |
|:---------------------------------------------------------------------------|:-----------------|
| Total weight of components, products and materials including packaging (t) | 17,206           |
| Proportion of biological materials from certified sustainable sourcing (%) | Not determinable |
| Proportion of recycled components, products and materials (%)              | 30               |
| Weight of recycled components, products and materials (t)                  | 5,210            |
 Disclosures on preparation of metrics   Definitions:   The material resource inflow includes the total weight of all physical products and materials used to manufacture the company’s products and services during the reporting period. To measure this, the company equates the total weight used with the total weight purchased. The metric includes all purchased raw materials, associated process materials and semi-finished products or parts, as well as packaging material.  Biological material from certified, sustainable sourcing comes from sources that meet certain environmental, social and governance sustainability criteria and are externally certified by an accredited organization.  Recycled material is material made from recycled or reused resources.  Methodology: The resource inflow disclosures were based on the material master data and the net weight specified therein or the corresponding material attributes (material group, proportion of recycled material) multiplied by the corresponding purchase quantities in the finance system. Where no net weight was available, the weight was calculated by using a self-calculated weighting factor For Group companies not covered by the system, the purchased material was extrapolated. Disclosures in relation to specific circumstances  Value chain estimations: The metric contains estimated data from the upstream value chain. In specific cases, some net amounts were estimated, with self-calculated weighting factors, as described above, based on the ratio of purchase amount to net weight per material group from the available weight data. Sartorius Stedim Biotech is continuously working on improving its data processes.  Sources of estimation and outcome uncertainty: As explained above, the calculated total weight of the resource inflow is partly based on an estimate of the net weight of the purchased components, products and materials.   Disclosure Requirement E5 - 5 - Resource outflows  Sartorius Stedim Biotech’s Resource outflows are categorized into products and waste. The main product categories include consumables and instruments (e.g., electronic products). Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# Resource use and circular economy 

## Metrics and targets 

StartThe company does not currently manufacture any products that are explicitly designed according to circular principles. A large part of the product portfolio, the consumables, is in fact explicitly intended for single use and subsequent disposal by the customer. This is due to legal requirements concerning quality.  However, electronic products already address sustainability matters in that they are repairable and durable. In line with the European WEEE Directive 2012/19/EU, old appliances in the EU must also be taken back by Sartorius Stedim Biotech or by authorized partners and sent for recycling. In continuing to formalize the policy and actions on resource use and circular economy, Sartorius Stedim Biotech will examine additional possibilities for developing products according to circular principles.  The expected durability of the products placed on the market by Sartorius Stedim Biotech relative to the industry average varies by product group. In the instruments product category, the expected durability of the products the Group places on the market is 9 years on average. Larger biopharmaceutical devices last up to 15 years. Sartorius Stedim Biotech is not aware of the industry average and hence cannot make a statement on durability relative to the industry average. Services are used to increase the durability of sold products. However, as Sartorius Stedim Biotech offers a large number of repair and maintenance services, the company cannot make a blanket statement on increasing the durability of the Group’s products.  As regards repairability, Sartorius Stedim Biotech attaches particular importance to ensuring that its instruments are easy to repair. This includes the long-term provision of spare parts to extend the service life of the products and so minimize their environmental footprint. The products sold by Sartorius Stedim Biotech had an estimated recyclable content of 12%. This percentage relates to the instruments product category, where adhesive joints are largely avoided so that the individual parts can be easily separated and thus recycled. This supports the goal of a circular economy and reduces the environmental impacts of the products. In addition, 21% of the packaging is made from recyclable materials, which helps to reduce waste and conserve resources. Operational waste amounted to 7,313 t in the reporting year. Thereof, 3,843 t were diverted from disposal and 3,470 t were directed to disposal, which corresponds respectively to 52.6% and 47.4% of the total waste generation. The breakdown of waste diverted from disposal is as follows: hazardous waste totaled 372 t. Of this, 0 t were used for preparation for reuse, 372 t for recycling and 0 t for other recovery operations. Non-hazardous waste amounted to 3,471 t. Of this, 23 t were used for preparation for reuse, 3,448 t for recycling and 0 t for other recovery operations. The breakdown of waste directed to disposal is as follows: hazardous waste totaled 1,374 t. Of this, 1,237 t were incinerated, 0 t were landfilled and 137 t were disposed by other disposal operations. Non-hazardous waste amounted to 2,095 t. Of this, 639 t were incinerated, 678 t were landfilled and 779 t were disposed by other disposal operations. Non-recycled waste amounted to 3,470 t and accounted for 47.4% of total waste. Sector-specific waste streams included mainly hazardous waste (24%) and residual waste (19%). Other categories were waste paper (15%), Plastic waste (16%), Wood waste (11%) and Other waste (15%).  None of Sartorius Stedim Biotech’s waste is radioactive (0%). Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# Resource use and circular economy 

## Metrics and targets 

  Start
Associated table :
| Product group   | Durability of Sartorius Stedim Biotech´s products   | Industry average durability   |
|:----------------|:----------------------------------------------------|:------------------------------|
| Consumables     | not relevant                                        | not relevant                  |
| Instruments     | 9 years                                             | not known                     |

Associated table :
| Products and packaging placed on the market   |   2024 |
|:----------------------------------------------|-------:|
| Proportion of recyclable products in %        |     12 |
| Proportion of recyclable packaging in %       |     21 |
 
Associated table :
| Waste by treatment method                               | 2024   |
|:--------------------------------------------------------|:-------|
| Total waste generated from own operations (t)           | 7,313  |
| Diverted from disposal (t)                              | 3,843  |
| Hazardous waste (t)                                     | 372    |
| Preparation for reuse (t)                               | 0      |
| Recycling (t)                                           | 372    |
| Other recovery processes (t)                            | 0      |
| Non-hazardous waste (t)                                 | 3,471  |
| Preparation for reuse (t)                               | 23     |
| Recycling (t)                                           | 3,448  |
| Other recovery processes (t)                            | 0      |
| Directed to disposal (t)                                | 3,470  |
| Hazardous waste (t)                                     | 1,374  |
| Incineration (t)                                        | 1,237  |
| Landfilling (t)                                         | 0      |
| Other disposal operations (t)                           | 137    |
| Non-hazardous waste (t)                                 | 2,095  |
| Incineration (t)                                        | 639    |
| Landfilling (t)                                         | 678    |
| Other disposal operations (t)                           | 779    |
| Share of non-recycled waste (t)                         | 3,470  |
| Share of non-recycled waste (%)                         | 47     |
| Waste by composition                                    |        |
| Total amount of waste generated from own operations (t) | 7,313  |
| Hazardous waste (t)                                     | 1,747  |
| Radioactive waste (t)                                   | 0      |
| Other hazardous waste (t)                               | 1,747  |
| Non-hazardous waste (t)                                 | 5,566  |
| Residual waste (t)                                      | 1,424  |
| Plastic waste (t)                                       | 1,157  |
| Paper waste (t)                                         | 1,090  |
| Waste wood (t)                                          | 814    |
| Other waste (t)                                         | 1,081  |
   Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# Resource use and circular economy 

## Metrics and targets 

  StartDisclosures on Preparation of metrics Definitions:  • Expected durability of products: The expected durability of products is the expected ability of a product to remain functional and relevant when used as intended.   • Recyclable content: The recyclable content in products and packaging refers to product content that can be sent for technical recycling.   • Total waste generated: Waste is defined as the weight of accumulated waste since the beginning of the year, broken down into waste diverted from disposal and waste directed to disposal as well as hazardous and non-hazardous waste, specified according to the corresponding treatment method used. Hazardous waste is classified on the basis of national regulations.  Methodology: The calculation of the recyclable percentage in product packaging was based on the data for purchased packaging. This is based on the assumption that the purchased quantities correspond directly to the quantities sold and are not placed in stock. The calculation is made by multiplying the net weight of the product packaging with the purchased quantities. Where no net weight was available, the weight was calculated by a self-calculated weighting factor. For Group companies not covered by the system, the purchased material was extrapolated. The recyclable content in products corresponds to the proportion of the product group instruments from total weight. The durability was determined by expert interviews on representative instruments in each business area and an average was calculated from this.  Disclosures on waste generation are based on the reports submitted by the individual consolidated Group companies via the Corporate Sustainability Reporting Tool. The data reports are generally based on invoices. If the corresponding invoices are not available locally, the data are estimated using location-specific methodologies (e.g., historical data or averages). Disclosures in relation to specific circumstances:  Value chain estimation: The metrics on the recyclable content in products and packaging contain data from the upstream value chain that. In specific cases, some net weights were calculated using self-calculated weighting factors, as described above. Sartorius Stedim Biotech is continuously working on improving its data processes.  Sources of estimation and outcome uncertainty: As explained above, the calculated total weight of the resource outflow is partly based on an estimate of the net weight of the sold components, products and materials for calculation of the recyclable content in products. The estimated proportion of recyclable content in products sold relates to the product group instruments, where adhesive joints are largely avoided so that the individual parts can be separated and thus recycled.  The expected durability and recyclable percentage of products are based on estimates by internal experts. The recyclable content in product packaging is calculated on the assumption that the packaging purchased equals the packaging sold, as no large stocks of packaging material are stored. Therefore, the recyclable content in products packaging is based on the resource inflow, which contains an estimated weight proportion as described under resource inflow. In addition, some of the waste generated reported by the consolidated Group companies to the head office are estimated, in the absence of the relevant invoices.  Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# Resource use and circular economy 

## Metrics and targets 

  StartDisclosure Requirement E5 - 6 – Anticipated financial effects from resource use and circular economy-related risks  This figure is not relevant for Sartorius Stedim Biotech at present, as no material risks associated with resource use and circular economy were identified in the reporting year.     Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12.3. Social information Own workforce 

## Metrics and targets 

Disclosure Requirement S2 - 5 – Targets related to managing material negative impacts and advancing positive impacts   In the reporting year, the company had not yet defined any Group-wide measurable, time-bound and outcome-oriented targets. The initial focus is on the further development of a policy and specific actions. A systematic survey of the status quo will then be carried out using relevant metrics, which in turn will be used to develop specific targets and corresponding indicators.  This is an ongoing process and is carried out in close consultation with value chain workers to ensure that future targets meet actual needs and challenges. Sartorius Stedim Biotech currently monitors the effectiveness of its policies and its actions through regular audits, which are carried out by an external organization accredited by the Group in accordance with the PSCI standard. The audit reports provide a basis for evaluation and enable continuous review and adjustment of Sartorius Stedim Biotech’s policies and actions.  Targets related to material risks and opportunities were not relevant, as no risks and opportunities were identified in the reporting period. Minimum disclosure requirement MDR-M – Metrics in relation to material sustainability matters  In the reporting year, the company did not define any metrics in relation to material sustainability matters related to value chain workers, as the focus in the first step is on the development of Group-wide targets.     Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement|||||168 |||||  Start


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# 2.12.3. Social information Own workforce 

## Impacts, risks and opportunities management 

Disclosure Requirement S1 - 1 – Policies related to own workforce In the reporting year, Sartorius Stedim Biotech identified actual, positive impacts on its own workforce that help to boost satisfaction, loyalty and retention and so increase the recruitment and retention of skilled employees. These positive impacts relate to working conditions and equal treatment and opportunities for all and include the following topics: secure employment, working time, adequate wages, social dialogue, freedom of association, the existence of works councils and the information, consultation and participation rights of workers, collective bargaining, work-life balance, gender equality and equal pay for work of equal value, training and skills development, employment and inclusion of persons with disabilities, and diversity. At the same time, potential negative impacts with regard to the topics health and safety as well as violence and harassment in the workplace were identified.  For this reason, Sartorius Stedim Biotech is pursuing policies and standards to make working conditions and equal treatment and opportunities in the Group attractive and to prevent adverse impacts on the workforce.  Core components of the policy include the Sartorius Code of Conduct as well as corresponding Position papers on “Labour and Social Standards” and on “Workplace Health and Safety”, which define a common understanding of good, fair, healthy and safe working conditions within the Group.   Another component is the policy statement on respect for human rights, in which the company states that it respects and promotes internationally recognized human and labour rights. This includes the Universal Declaration of Human Rights, the UN Guiding Principles on Business and Human Rights, the OECD Guidelines for Multinational Enterprises and the ILO Declaration on Fundamental Principles and Rights at Work. All employees, the public, rights holders and suppliers as well as all other stakeholders of the company can access the policy statement in English on the website. Sartorius Stedim Biotech employees can also access it via the intranet. The Corporate Sustainability department is responsible for both the position papers and the Declaration on Respect for Human Rights.  The respective operational management is responsible for implementation. Implementation takes place via operational process descriptions and the respective management systems. An official delegation to a responsible function that monitors implementation has not yet taken place. Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12.3. Social information Own workforce 

## Impacts, risks and opportunities management 

  StartMonitoring of compliance with human rights is managed in particular via a specific risk management system in accordance with the requirements of the Supply Chain Due Diligence Regulation. The organizational structure is based on the three lines model and applies to all controlled entities of the Sartorius Stedim Group. The first line comprises the functions responsible for day-to-day business. Its task is to identify, analyze and manage operational risks relating to violations of human rights, labour standards, occupational health and safety and environmental protection. The management of human and environmental impacts, risks and opportunities is embedded in all relevant business processes and functions, to ensure an appropriate and effective response to the dynamic, ongoing assessment of human rights and environmental impacts. Relevant functions in this context include Corporate Sourcing, Environment, Health, Safety & Security and Human Resources. The first line is tasked with executing operational risk management procedures with clear responsibilities and processes. The analyses of abstract (i.e., country and industry) and actual risks are pooled – partly using artificial intelligence – by Corporate Sourcing for the supply chain and by Corporate Sustainability. Sartorius Stedim Biotech also leverages synergies with existing management systems and certifications when undertaking the analyses.  The first line is supported by second-line functions. As a second-line function, the Human Rights Officer works jointly with Corporate Compliance to monitor overall compliance with defined processes. The Human Rights Officer evaluates the appropriateness and effectiveness of the first-line’s risk management systems. The evaluation results are reported to the Audit Committee and Board of Directors on an annual and ad hoc basis as required, along with recommendations for remedial action.The Human Rights Officer’s reporting duties are set out in detail in a corresponding delegation letter, which requires the Human Rights Officer to regularly – at least once a year – inform the Board of Directors of Sartorius Stedim Biotech S.A. about her activities in this role. In addition, she must immediately inform the CEO of urgent or particularly significant cases, such as (impending) violations of protected legal interests that require remedial action, or changes in situational risk that necessitate adjustments to risk management.  Internal Audit builds the third line of defense and regularly conducts risk-based audits of human rights and environmental risk management.  Workforce-related policies are in line with the internationally recognized procedural standards of the UN Guiding Principles on Business and Human Rights. Compliance with the principles, rights and standards set out in the Sartorius policy statement is monitored under the compliance management system and verified by regular internal and external audits.  The workforce itself is also closely involved in monitoring compliance with and the policies and standards set out in the statement, and can report violations to the relevant manager, workers’ representatives, the Compliance Officer or via the compliance or whistleblowing hotline, as well as anonymously via the whistleblower portal. If substantiated human rights violations are identified, the company will work with the workforce and/or their representatives to determine appropriate remedial action. For further information on grievance management and remediation, Sartorius Stedim Biotech refers to the disclosures in S1 - 3.  The policy statement on respect for human rights covers human trafficking, forced labour and child labour. Requirements for safety in research and development and in applications, hazardous substances, ergonomics and mental health, including the prevention of work-related accidents, are covered by the global standard for occupational safety and specified in corresponding processes and management systems. The promotion of equal opportunities and the elimination of discrimination are described in the Code of Conduct and the policy statement on respect for human rights. Sartorius Stedim Biotech excludes discrimination based on race and ethnic origin, skin color, gender, sexual orientation and gender identity, disability, age, religion, political opinion, national extraction or social origin, and any other grounds covered by Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12.3. Social information Own workforce 

## Impacts, risks and opportunities management 

  StartEU and national legislation. The company currently has no specific material policy commitments related to inclusion or positive action for people from groups at particular risk of vulnerability in its own workforce. The policy is implemented via the existing compliance management system to ensure discrimination is prevented, mitigated and acted upon. Disclosure Requirement S1 - 2 – Processes for engaging with own workforce and workers’ representatives about impacts  Sartorius Stedim Biotech is in constant contact with relevant stakeholders, including its workforce. The Group maintains this dialogue via the employee survey every six months and all year round through the employee appraisals led by the respective managers. Through the works council, Sartorius Stedim Biotech ensures participation at operational level and enables employees to help shape decisions for the company. Works councils have been set up in several companies and cover a large proportion of Sartorius Stedim Biotech’s workforce. The Group Works Council is also involved in discussions on the impacts on the company’s workforce that may arise from reducing GHG emissions and transitioning to greener and climate-neutral operations. The findings from the surveys and the many employee dialogues are also incorporated into the human rights due diligence system. The corporate functions integrated in the system are in day-to-day contact and conversation with the workforce in the ordinary course of business and so can specifically incorporate workers’ interests at various points in the process – whether in the process of identifying and evaluating material impacts or agreeing on appropriate management actions if adverse impacts have occurred.  The company provides further information on stakeholder dialogue can be found in ESRS 2 SBM- 2.  The Board of Directors have the primary responsibility for taking into account the interests of the employees and for ensuring that the results are incorporated into the company concept. The company has not yet concluded a Global Framework Agreement or comparable agreements with workers’ representatives related to the respect of human rights. Work is currently underway on an approach for checking the effectiveness of the due diligence system, including the involvement of employees.  Disclosure Requirement S1 - 3 – Processes to remediate negative impacts and channels for own workers to raise concerns  In substantiated cases, the company will take immediate remedial action where the company has caused or contributed to material negative impacts on its own workforce. There were no substantiated cases in the reporting year and no remedial action was required. The complaint system ensures that people inside or outside Sartorius Stedim Biotech can report breaches of applicable laws, standards, regulations and internal guidelines. For this purpose, Sartorius Stedim Biotech provides various round-the-clock reporting channels that can be used in various languages and also anonymously if preferred. The reporting channels can be found on the intranet and on the company’s public website, which ensures that the channels are accessible. The Compliance team can also be contacted in person, via the telephone hotline, by email or via the whistleblower system. The publicly accessible “Rules of Procedure for Whistleblowers” make it transparent for whistleblowers how the process works and how they are protected- Confidentiality and protection against retaliation are assured. This also includes workers’ representatives, who are likewise protected by appropriate safeguards when using the reporting channels. Complaints handling mechanisms are managed by the Compliance team, which is trained accordingly. The Compliance department monitors submitted complaints and tracks the implementation of remedial action. Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12.3. Social information Own workforce 

## Impacts, risks and opportunities management 

  StartAll reported cases are documented, reviewed and tracked to ensure the effectiveness of the channels and the actions taken.  Disclosure Requirement S1 - 4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions   Sartorius Stedim Biotech pursues actions for managing impacts on its own workforce and managing material risks and material opportunities related to its own workforce. These actions are partly orientated towards the respective local conditions of the sites and are not standardized across the Sartorius Stedim Biotech Group. As part of its routine HR work and occupational health and safety management, the company implements numerous actions as standard. These actions are also set out in the position statements on “Labour and social standards” and “Occupational health and safety”. Unless otherwise indicated, the actions specified are ongoing Group-wide actions without a fixed time horizon. It is not possible at this time, to report the required MDR-A disclosures as Sartorius has not yet formalized the action plan due to resource constraints. Accordingly, the actions have not yet been fully quantified, scheduled and assigned with specific responsibilities. The company is currently working on these steps. Occupational safety, health protection and work-life balance:   Sartorius Stedim Biotech has taken technical and organizational actions at its sites to prevent negative impacts on employees and promote positive impacts.  In all relevant contexts, local hazardous substance management systems ensure the safe selection, use and monitoring of the chemicals involved.  Ergonomic equipment and an ergonomic working environment in laboratory, production and administrative areas are designed to prevent accidents at work and work-related health complaints such as back problems. Ergonomics must also be specifically taken into account in all new buildings and conversions.  Sartorius Stedim Biotech offers employees therapeutic help with stress and strain to support their mental health. This includes advice on stress management as well as addiction prevention and help with addiction. At the time of reporting, this is not available at all sites. Sartorius Stedim Biotech also supports working conditions that promote job satisfaction and a good work-life balance, including flextime and hybrid working whenever possible. Regular internal and external audits plus mandatory training ensure compliance with and ongoing refinement of health and safety standards.  Diversity and prevention of violence and discrimination in the workplace:  Sartorius Stedim Biotech is committed to respecting the dignity of all the employees and creating equal opportunities. Diversity is promoted worldwide. The company supports its managers in strengthening diversity and developing it in their daily work. Sartorius Stedim Biotech has therefore introduced a managerial training course on unconscious bias, which is designed to help uncover unconscious stereotypes and prevent the resulting discrimination. It also addresses diversity, gender equality and the employment of people with disabilities. The training is mandatory for managers.    Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12.3. Social information Own workforce 

## Impacts, risks and opportunities management 

StartAdequate wages: Remuneration is based on the principle of fair market pay for good performance. In light of this, Sartorius Stedim Biotech also uses performance-related remuneration components that are geared towards the company’s success. In some countries, remuneration also includes contributions to occupational pensions and health insurance costs. In several countries, pay is based on a collective agreement, which makes it transparent and comprehensible.  Social dialogue and freedom of association: Employees’ opinions are important. Sartorius Stedim Biotech therefore conducts regular global surveys that aims to establish the extent to which employees identify with the corporate strategy, how they rate the managerial skills of their superiors, whether they consider their training opportunities sufficient and what changes they would like to see. Employee committees, works councils, trade unions and other bodies also serve to represent employee interests. If the internationally recognized right to freedom of association and collective bargaining should restricted by law at one of its sites, the Group shall try to bridge this gap through appropriate measures without violating local laws. For example, a systematic internal conversation with employees within the bounds of national laws can make a positive contribution to the value of social dialogue.  Development and training: A wide range of seminars and training courses are available to employees. Annual performance reviews between employees and their line managers are mandatory and provide a forum for discussing performance, targets and individual development opportunities. Reviews are conducted according to standardized Group-wide criteria. Specific local training programs are offered worldwide for production employees, improving not only their skills but also product quality and occupational safety. Management positions are preferably filled from within the company’s own ranks.  If employees actually experience negative impacts, Sartorius Stedim Biotech endeavors to eliminate the root cause by developing and implementing targeted actions. This applies to both work-related health problems and confirmed incidents of discrimination. In addition, the company improves the feedback processes ongoing – whether via the annual review between employee and manager or anonymously via the employee survey – evaluated in a structured manner and discussed at the individual management levels so as to identify any structural negative impacts in the areas mentioned and react to them at an early stage. Sartorius Stedim Biotech also strives to promote positive impacts, for example by using performance-based remuneration models that boost motivation and productivity. Training opportunities, attractive fringe benefits and development prospects for employees aim to build long-term loyalty. The promotion of young talent and a strong commitment to lifelong learning address demographic change and offer employees a wide range of career opportunities. The effectiveness of these actions is monitored through regular employee surveys and an internal analysis of metrics. For instance, the company evaluates trends in fluctuation, the sickness rate, training and development, and accident figures. Appropriate actions are then identified and initiated at the relevant levels. Sartorius Stedim Biotech identifies the actions required to address negative impacts, for example by regularly analyzing feedback from employee surveys. This allows the Group to assess the issues and challenges raised by employees and to develop suitable actions at the appropriate levels. The regular evaluation of metrics provides information on trends and any potential for improvement.  Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12.3. Social information Own workforce 

## Impacts, risks and opportunities management 

  StartSartorius Stedim Biotech also takes preventive action so that negative impacts do not occur in the first place. Regular internal audits and feedback loops mean that Sartorius Stedim Biotech is familiar with the processes on site and can identify or even predict potential issues, allowing the Group to take steps to prevent them.  Sartorius Stedim Biotech is a member of the Pharmaceutical Supply Chain Initiative (PSCI). PSCI members can share knowledge and expertise across the industry to drive complex, global change more effectively than any one organization alone. External, voluntary PSCI audits are used at Sartorius Stedim Biotech sites to determine further potential for improvement of management systems and processes. These audits are conducted annually at five of the company’s sites, selected on the basis of risk.  The Human Resources departments, in particular the People and Organizational Development department and the Environment, Health, Safety & Security department, are in charge of the above-mentioned actions. Sartorius Stedim Biotech provides targeted resources to manage material impacts on its own workforce by taking actions such as those above. The personnel resources necessary for the measures are employed in the appropriate departments. Necessary financial resources are part of the regular budget. The company is currently unable to provide detailed disclosures on the specific resources allocated to the management of material impacts, risks and opportunities related to its own workforce, as the collection and preparation of corresponding data in this form has yet to be implemented. Nevertheless, the Group is working on refining the processes and systems required to do so and to provide more detailed information in future reporting periods. 


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# 2.12.3. Social information Own workforce 

## Workers in the value chain 

Impact, risk and opportunity management  Disclosure Requirement S2 - 1 – Policies related to value chain workers   In the reporting year, the company identified potential negative impacts with regard to health and safety and violence and harassment in the workplace among suppliers in the upstream value chain. These impacts could potentially be detrimental to human well-being.   To ensure compliance with human rights, Sartorius Stedim Biotech has put in place a due diligence system in accordance with the requirements of the Supply Chain Due Diligence Regulation, which applies both to its own workforce and to workers in the value chain. Sartorius Stedim Biotech reports on this in S1 - 1.  The Code of Conduct for Business Partners sets out the basic requirements and minimum standards for law-abiding and ethical conduct. The point of reference for this is internationally recognized standards. These include, in particular, the International Bill of Human Rights, especially the Universal Declaration of Human Rights, the OECD Guidelines for Multinational Enterprises and the International Labour Organisation’s (ILO) Declaration on Fundamental Principles and Rights at Work. This Code of Conduct has been binding for new suppliers since 2022 and must also be signed by existing suppliers. Among other things, it defines a common understanding of good working conditions. For example, suppliers must ensure a safe working environment in accordance with applicable legal regulations. They must also guarantee a non-discriminatory working environment.  The above-mentioned Code of Conduct for Business Partners explicitly includes the topics of human trafficking, forced labour and child labour. Sartorius Stedim Biotech does not tolerate any form of human trafficking, forced labour, slavery or serfdom in its own business areas or in those of its suppliers. Employees have the right to terminate their employment relationship subject to the applicable notice periods, and no coercive measures such as withholding passports or other identity documents are permitted. Sartorius Stedim Biotech prohibits child labour and any form of child exploitation in its global operations and supply chain. The definition of child labour is based on the principles of the United Nations Global Compact and the International Labour Organisation (ILO). The Corporate Sourcing department is responsible for implementing and monitoring the policy in connection with workers in the value chain. Disclosure Requirement S2 - 2 – Processes for engaging with value chain workers about impacts  Sartorius Stedim Biotech ensures that all processes along the value chain are analyzed and controlled so as to largely avoid and minimize impacts. Futher information can be found in ESRS 2 SBM- 2.  Disclosure Requirement S2 - 3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns  The general human rights due diligence process includes both the company’s own workforce and workers throughout the value chain. Sartorius Stedim Biotech refers to the disclosures in S1 - 3 concerning the general procedure for improving negative impacts and complaints management.  Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12.3. Social information Own workforce 

## Workers in the value chain 

StartDisclosure Requirement S2 - 4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions  In the reporting year, the Sartorius Stedim Group took various actions to support high social standards throughout the supply chain: ▪Supplier evaluations: Sartorius Stedim Biotech analyses and evaluates its direct suppliers holistically on the basis of their geographical and industry-specific activities using recognized external sustainability assessment platforms in an abstract manner. Suppliers with a risky abstract valuation and/or suppliers of particular strategic and/or financial importance must complete a sustainability-related self-disclosure. This form of risk analysis enables the Group to review suppliers based on the information and documents provided as well as media screening.  The evaluation covers a wide range of non-financial management systems, including labour and human rights, ethics, sustainable sourcing and environmental impacts. The collected results/ratings are evaluated taking into account various criteria (e.g., sales with the supplier concerned) and placed in a holistic context. An increasing number of the major suppliers wereevaluated in this way in the reporting year with respect to their social standards.▪Targeted training programs: If for a supplier an increased risk of violating SartoriusStedim Biotech standards, or specific violations of labour and human rights standardshave been identified, the internal process provides that the company works closely with the suppliers concerned to remedy the problems. In such cases, the company launches targeted training programs to improve supplier awareness and implementation of social standards.▪Supplier audits: As also mentioned in S1 - 4 for the own workforce, Sartorius Stedim Biotech is a member of the PSCI, which therefore conducts targeted ad hocsustainability audits of particularly high-risk suppliers in the Sartorius Stedim Biotechsupply chain. These supplier audits enable the Group to specifically check conditionson site. Based on the audit results, individual corrective and preventive measures arethen agreed with the supplier.The expected outcomes of these defined actions with the supplier include improved working conditions and reduced negative environmental impacts along the supply chain, fewer violations of labour and human rights and the promotion of sustainable sourcing practices. These actions contribute directly to achieving the company’s social sustainability objectives. The actions taken in the reporting year are continuous and are monitored, documented and published in internal reports. Specific actions in line with ESRS requirements, which include clear targets and timeframes, are to be developed in fiscal 2025. In the meantime, Sartorius Stedim Biotech will continue to optimize and expand existing processes and initiatives to ensure social standards. The actions are the responsibility of the department Corporate Sourcing and monitored by Corporate Compliance. The Human Rights Officer is responsible for reviewing the effectiveness of the whole human rights due diligence system and monitoring any actions taken.    To preclude negative impacts from its suppliers, Sartorius Stedim Biotech has contractually bound its business partners to comply with the Code of Conduct, and holds preventive training courses. According to the Code of Conduct, direct suppliers must also ensure their subcontractors comply with the Sartorius Stedim Biotech Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement


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# 2.12.3. Social information Own workforce 

## Workers in the value chain 

  Startprinciples. Acknowledging and signing this Code of Conduct has also been part of the mandatory onboarding process for new suppliers since September 2022. No severe human rights issues and incidents in the upstream and downstream value chain were reported in the reporting period.  Sartorius Stedim Biotech provides targeted financial, human and other resources to manage material impacts on workers in the value chain through actions such as those above.  However, the company is currently unable to provide detailed disclosures on the specific resources allocated to the management of material impacts, risks and opportunities related to value chain workers as the collection and preparation of corresponding data in this form has yet to be implemented. Nevertheless, the Group are working on refining the processes and systems required to do so. The Group aims to provide more detailed disclosures in future reporting periods so that users can make an informed assessment. 


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# 2.12.4. Governance information 

## Metrics and targets 

Disclosure Requirement G1 - 1 – Business conduct policies and corporate culture  Sartorius Stedim Biotech’s corporate culture is built on the values of sustainability, openness and joy. These values shape cooperation within the company, but also the interaction with customers, business partners and society. The values are therefore the foundation on which the company operates. The promotion of openness and a speak-up culture is a key factor, so that employees are encouraged to proactively contribute ideas for improvement and openly address concerns.  The Group has also established leadership guidelines based on the principles of active leadership, willingness to change, performance orientation and teamwork. As leadership behavior has a direct influence on corporate culture, standardized guidelines – which the Group uses as a basis for regular managerial training – are particularly important in promoting an appropriate and appealing corporate culture. Finally, Sartorius Stedim Biotech’s brand promise, “Simplifying Progress”, is an additional key point of reference for the corporate culture, which all employees can use as a guide when dealing with customers and business partners, but also when working together within the Group.  The current policy is not yet coordinated and monitored group-wide at Sartorius Stedim Biotech. Minimum disclosure requirement MDR-A – Actions and resources in relation to material sustainability matters  The Group has already taken various actions in the past, such as the implementation and communication of corporate values. Sustainability, openness and joy are the values that define the interactions with colleagues, customers and business partners at Sartorius Stedim Biotech and create an approachable and positive corporate culture. All employees can view the corporate values on the intranet and they are communicated when onboarding new employees. the values are intended to provide guidance for all employees from different cultures with different traditions, working styles and languages and to bring them together. The “In This Together” campaign which was launched in fiscal year 2023 was also continued in the reporting year. Over a period of around three years, the campaign targets customers as well as existing and future employees. The company’s managers are a decisive factor in exemplifying the corporate culture and managing negative impacts. The Group aim to renew awareness of Sartorius Stedim Biotech’s corporate values and leadership culture through existing management guidelines and the mandatory managerial training that took place in the financial year. The HR department and top management also encourage regular discussion between managers and employees to identify potential negative impacts on employee satisfaction at an early stage and take appropriate steps to prevent them. This exchange should take place on an ongoing basis. The twice-yearly employee surveys also provide managers with anonymized evaluations for their departments, enabling them to take appropriate actions.  All of these actions are aimed at increasing the attractiveness of Sartorius Stedim Biotech as an employer.  Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement|||||169 |||||  Start


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# 2.12.4. Governance information 

## Metrics and targets  

Minimum Disclosure Requirement MDR-T – Tracking effectiveness of policies and actions through targets  Sartorius Stedim Biotech aims to boost employees’ willingness to recommend the company as an employer, and the Group assumes that their perception of corporate culture is a contributing factor in deciding whether to do so. The Remuneration Committee of the Board of Directors has therefore integrated this objective into the CEO’s remuneration system. Specifically, the company aims to raise Employee Net Promoter Score (ENPS) to an annual average of 35 points. For disclosures on remuneration-related metrics and targets, it is referred to the comments in ESRS GOV- 3. The ENPS is a recognized human resources indicator with scores above 30 considered as very good. The target was defined by the Remuneration Committee of the Board of Directors and therefore with the involvement of workers’ representatives. No significant changes have been made to the targets or parameters to date. Sartorius Stedim Biotech refers to the disclosures below in MDR-M for information on the metric calculation methodology. The Group falls short of the ENPS target of 35 in the reporting year, reflecting currently subdued business development combined with unavoidable efficiency measures. The results of the ENPS are charted on dashboards for the Board of Directors and managers. Deviations from the target values are analyzed. Disclosure of a baseline value and base year for measuring progress is not relevant for Sartorius Stedim Biotech in this context. Minimum disclosure requirement MDR-M – Metrics in relation to material sustainability matters  The ENPS is a company-specific metric that Sartorius Stedim Biotech uses to measure the effectiveness of its actions around corporate culture. It is calculated from the twice-yearly employee survey and is a score.   The ENPS came to an annual average of - 9.06 points.  
Associated table :
| Recommendation of Sartorius Stedim Biotech as an employer   | 2024   |
|:------------------------------------------------------------|:-------|
| Employee Net Promoter Score (eNPS)                          | –9.06  |
 Disclosures on preparation of metrics Definitions: The ENPS is the average of the two scores from the employee survey in the first and second half of each fiscal year. The score is based on asking employees how likely they are to recommend Sartorius Stedim Biotech as an employer on a scale of 0 (most negative answer) to 10 (most positive answer). The proportion of employees who answered 0 to 6 is then subtracted from the proportion of employees who answered 9 or 10, resulting in the ENPS. The proportion of employees who answered 7 or 8 is excluded, as these are classified as neutral. This means that the ENPS can range from - 100 (no employee recommends Sartorius Stedim Biotech as an employer) to 100 (every employee recommends Sartorius Stedim Biotech as an employer).   Sartorius Stedim Biotech Management Report    2.12 Sustainability Statement|||||170 |||||StartMethodology: The employee survey is conducted by an external service provider who then compiles the data and provides it for Sartorius Stedim Biotech. Sartorius Stedim Biotech Management Report    2. 13 Report on the Certification of Sustainability Information|||||171 |||||  Start


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# 2. 13 Report on the Certification of Sustainability Information  

## To the annual general meeting 

Sartorius Stedim Biotech S.A. Zone Industrielle Les Paluds Avenue De Jouques 13400 Aubagne  This report is issued in our capacity as statutory auditor of Sartorius Stedim Biotech S.A.. It covers the sustainability information and the information required by Article 8 of Regulation (EU) 2020/852, relating to the year ended 31 December 2024 and included in section 2.12 of the group management report.  Pursuant to Article L. 233-28-4 of the French Commercial Code, Sartorius Stedim Biotech S.A. is required to include the above mentioned information in a separate section of its group's management report. This information was established in a context of first-time application of the aforementioned articles characterized by uncertainties regarding the interpretation of the texts, the use of significant estimates, the absence of established practices and frameworks, particularly for the analysis of double materiality, as well as an evolving internal control system. This information enables to understand the impact of the activity of Sartorius Stedim Biotech S.A. on sustainability matters, as well as the way in which these matters influence the development of its group’s business, performance and position. Sustainability matters include environmental, social and governance matters.  Pursuant to Article L. 821-54 of the aforementioned Code our responsibility is to carry out the procedures necessary to issue a conclusion, expressing limited assurance, on :  ▪ compliance with the sustainability reporting standards adopted pursuant to Article 29 ter of Directive (EU) 2013/34 of the European Parliament and of the Council of 14 December 2022 (hereinafter ESRS for European Sustainability Reporting Standards) of the process implemented by Sartorius Stedim Biotech S.A. to determine the information reported, and compliance with the requirement to consult the social and economic committee provided for in the sixth paragraph of Article L. 2312-17 of the Labour Code; ▪ compliance of the sustainability information included in section 2.12 of the group management report with the requirements of article L. 233-28-4 of the French Commercial Code, including the ESRS; and  ▪ compliance with the reporting requirements set out in Article 8 of Regulation (EU) 2020/852.  


