Castolin Eutectic Holdings GmbH

Sustainability Report

Prepared in accordance with the Voluntary Sustainability Reporting Standard for small and medium-sized undertakings (VSME), released by the European Commission on 30 July 2025.

2025

Document Information

Entity Name: Castolin Eutectic Holdings GmbH
Entity Identifier: DE 815349898
Entity Identifier Scheme: https://e-justice.europa.eu/topics/registers-business-insolvency-land/business-registers-search-company-eu_en
Report currency: EUR
Report period: 2025-01-01 – 2025-12-31
Decimal separator: . (FULL STOP)
Report generated: 2026-07-28 20:53:38 +0000

All disclosures are related to the reporting period above unless specified otherwise.

Introduction and general, and/or entity specific information
- Introduction and general, and/or entity specific information
B1 - General information
- Basis for Preparation
- List of subsidiaries
- List of sites
B2 - General information
- Practices, policies and/or future initiatives for transitioning towards a more sustainable economy
C2 - General information
- Description of practices, policies and/or future initiatives for transitioning towards a more sustainable economy
C1 - General information
- Strategy: Business Model and Sustainability – Related Initiatives
B3 - Environment
- Total Energy Consumption
- Estimated Greenhouse Gas Emissions
- Greenhouse Gas Emissions intensity
B6 - Environment
- Water Withdrawal
B7 - Environment
- Description of circular economy principles
C3 - Environment
- Disclosure of list of main actions the entity seeks to achieve its targets
- Transition plan for undertakings operating in high climate impact sectors
Enviroment - Other and/or entity specific information
- Other and/or entity specific information
B8 - Social
- Workforce - General characteristics: type of contract
- Workforce - General characteristics: gender
- Workforce - General characteristics: turnover rate
B9 - Social
- Workforce - Health and safety
B10 - Social
- Workforce - Remuneration, collective bargaining and training
C5 - Social
- Additional (general) workforce characteristics
C6 - Social
- Additional own workforce information - Human rights policies and processes
C7 - Social
- Severe negative human rights incidents
Social - Other and/or entity specific information
- Other and/or entity specific information
C8 - Governance
- Exclusion from EU benchmarks
C9 - Governance
- Gender diversity ratio in the governance body
Governance - Other and/or entity specific information
- Other and/or entity specific information

Introduction and general, and/or entity specific information ⮌

Established in 1906, Castolin Eutectic is a global leader in sustainable maintenance, surface protection, and special joining. We offer proven, value-added solutions to various industries using advanced welding, brazing, coating, and material technologies. Our international team of over 400 qualified application specialists works with customers to reduce maintenance costs, extend asset lifespan, and minimize industrial waste, supporting the circular economy. We have over 34 locations worldwide, including 7 that has major manufacturing operations (Ireland, France, UAE, Poland, Mexico, Japan, Turkey) and our headquarter in Germany. Ireland account for the vast majority of our manufacturing production. In 2025, we achieved a score of 55 on EcoVadis, and we are making voluntary disclosures based on this official VSME framework to further enhance transparency.: Disclosure of any other general and/or entity specific information on the reporting period

B1 - General information - Basis for Preparation ⮌

Option B (Basic Module and Comprehensive Module): Basis for preparation (Basic Module Only or Basic & Comprehensive Module)

Sustainability report prepared on a consolidated basis: Basis for reporting (consolidated or individual basis)

NO: Report contains disclosures from the previous reporting period that remain unchanged

None: List of omitted disclosures deemed to be classified or sensitive information

private limited liability undertaking: Undertakings legal form

NACE C - 33.12 Repair and maintenance of machinery NACE G - 46.82 Wholesale of metals and metal ores: NACE sector classification codes

€ 243,000,000.00: Size of balance sheet (total assets)

€ 303,000,000.00: Turnover

1,471.00: Number of employees

At the end of the reporting period: Employee counting methodology

Headcount: Type of number of employees

Germany: Country of primary operations and location of significant assets

EcoVadis Sustainability Rating 2025 (Score 55/100 for group, Silver medal for France, Bronze medal for Hungary) ISO 14001:2015 (Certified for 5 entities: Germany, Ireland, Poland, Turkiye, Austlia) ISO 9001:2015 (Certified for 18 entities: Germany, France, Ireland, Poland, Turkiye, UAE, China, Japan, South Korea, Czech Republic, Spain, Hungary, Italy, Norway, Sweden, UK, Austlia, Switzerland) ISO 45001:2018 (Certified for 4 entities: Ireland, Turkiye, UAE, Austlia) MASE Certification (Certified for France Production Site) NADCAP Accreditation (Accredited for UK entity / Special Processes for Aerospace): Description of sustainability-related certification(s) or label(s) This disclosure should include, where relevant, the issuers of the certification or label, date and rating score

B1 - General information - List of subsidiaries ⮌

Identifier of the subsidiary	2025-01-01 – 2025-12-31
Identifier of the subsidiary	Name of the subsidiary	Registered address of the subsidiary
1	Eutectic Canada Inc	428 Aime-Vincent, VAUDREUIL-DORION, Quebec, Canada
2	MG ECUADORWELDING S.A.	Av.Tnte.Hugo Ortíz S10-374 y Hernando Prado, QUITO, El Pintado, Ecuador
3	Bienes Raices Victoria SA	Km 36.5 Autopista Mexico- Queretaro, CUAUTITLáN IZCALLI, Estado de México, Mexico
4	Eutectic Mexico SA de CV	Km 36.5 Autopista Mexico- Queretaro, CUAUTITLáN IZCALLI, Estado de México, Mexico
5	Eutectic Corporation	N94 W14355 Garwin Mace Drive, MENOMONEE FALLS, Wisconsin, United States of America
6	Castolin Eutectic ( SEA ) Pte Ltd	50 Tuas Avenue 11 , #01-04 Tuas Lot, SINGAPORE, Singapore
7	Castolin Eutectic Saudi Arabia LLC	PRINCE MOHAMMED 2ND STREET, 2ND CROSS, AL KHOBAR, EASTERN PROVINCE, Saudi Arabia
8	Castolin Eutectic Middle East FZE	Plot S30909, Jafza South 3, DUBAI, Dubai, United Arab Emirates
9	Castolin Eutectic India Private Limited	#202, Prince Tower, 2nd Floor, College Road, Nungambakkam, Chennai, Tamilnadu, INDIA
10	Eutectic Castolin (Shanghai) Co., Ltd	Room 101 Building A, Qiaodi Industry Park, N° 785, Hangcheng 7 Road Shanghai Pudong New Area 201202, SHANGHAI, SHANGHAI, China
11	Eutectic Castolin Metal Products (Kunshan) Co., Ltd	No. 168, Depu Road, Zhangpu Town, Kunshan, KUNSHAN, JIANGSU, China
12	Eutectic Japan Ltd.	294-5 Kashio-cho, Totsuka-ku , YOKOHAMA, Kanagawa, Japan
13	Eutectic of Korea Ltd	657, Neungheodae-ro, INCHON, NAMDONG-GU, South Korea
14	Castolin Beteiligungs GesmbH	Industriezentrum NÖ-Süd Strasse 14, Objekt M73, WIENER NEUDORF, Niederösterreich, Austria
15	Castolin GesmbH	Industriezentrum NÖ-Süd Strasse 14, Objekt M73, WIENER NEUDORF, Niederösterreich, Austria
16	Castolin Eutectic GmbH	Gutenbergstrasse 10, KRIFTEL, Hessen, Germany
17	Castolin Eutectic Holding GmbH	Gutenbergstrasse 10, KRIFTEL, Hessen, Germany
18	Castolin GmbH	Industriestraße 7, Flörsheim am Main, Hessen, Germany
19	Castolin Zrt	Mohácsi u. 14, PECS, Suedtransdanubien, Hungary
20	Castolin AG	Industriestrasse 34, DAELLIKON, Zuerich, Switzerland
21	Castolin Kaynak Sanayi ve Ticaret Ltd. Sti	Cerkesli OSB Mah. Imes 8. Cad. No:22 Dilovasi, KOCAELI, , Turkiye
22	Castolin spol. s.r.	Za Trati 235, PRAQUE, Hlavní město Praha, Czechia
23	Castolin Trio AS	Hammaren 15, TANANGER, Rogaland , Norway
24	Castolin Sp. z o.o.	Leonarda da Vinci 5, GLIWICE, śląskie, Poland
25	Castolin Scandinavia AB	Laxfiskevägen 4A, Partille, Västra Götalands län, Sweden
26	Castolin LLC	Symyrenko str., 36, KYIV, , Ukraine
27	Eutectic Castolin Benelux n.v.	11 rue des ateliers, EDINGEN, Hainaut, Belgium
28	Castolin Eutectic France SARL	22 avenue du Quebec, VILLEBON SUR YVETTE, Île-de-France, France
29	Castolin Iberica S.L.U.	Calle de San Rafael, 6 Alcobendas, MADRID, , Spain
30	Castolin Eutectic Italy S.R.L.	Strada Provinciale Rivoltana 35, Pioltello, MILANO, Lombardy, Italy
31	Castolin Eutectic Ireleand Ltd	36. Magna Avenue, Magna Business Park, Citywest, Dublin 24, DUBLIN, Leinster, Ireland
32	Monitor Coatings Ltd	2 Elm Road, West Chirton North Industrial Estate, North Shields, NEWCASTLE, Newcastle upon Tyne, United Kingdom

B1 - General information - List of sites ⮌

Identifier of site	2025-01-01 – 2025-12-31
Identifier of site	Address of site	Postal code of site	City of site	Country of site	GPS Location of site
1	7065 Tranmere Drive - Suite #6	L5S 1M2	MISSISSAUGA	Canada
2	7722 69TH Street	T6B2J7	EDMONTON	Canada
3	428 Aime-Vincent	J7V 5V5	VAUDREUIL-DORION	Canada
4	3600 FX Tessier, Suite H	J7V 5V5	VAUDREUIL-DORION	Canada
5	Av.Tnte.Hugo Ortíz S10-374 y Hernando Prado	170203	QUITO	Ecuador
6	Km 36.5 Autopista Mexico- Queretaro	54730	CUAUTITLáN IZCALLI	Mexico	19.6497125872849, -99.19609705946397
7	Calle Centuria Número 203, Parque Industrial Millenium	66600	APODACA	Mexico
8	Km 36.5 Autopista Mexico- Queretaro	54730	CUAUTITLáN IZCALLI	Mexico	19.6497125872849, -99.19609705946397
9	N94 W14355 Garwin Mace Drive	53051	MENOMONEE FALLS	United States of America
10	50 Tuas Avenue 11 , #01-04 Tuas Lot	639107	SINGAPORE	Singapore
11	PRINCE MOHAMMED 2ND STREET, 2ND CROSS	34429	AL KHOBAR	Saudi Arabia
12	Behind Al Marai Factory, 22d Industrial Area	34325	DAMMAM	Saudi Arabia
13	Plot S30909, Jafza South 3	P.O. Box: 18656	DUBAI	United Arab Emirates	24.973820243409648, 55.1182191387962
14	No 1/15-2 Ponnandamalayam, S F No 454 Part 475/2, Kaniyur Village	641659	Coimbatote	India
15	Room 101 Building A, Qiaodi Industry Park, N° 785, Hangcheng 7 Road Shanghai Pudong New Area 201202	201202	SHANGHAI	China
16	No. 168, Depu Road, Zhangpu Town, Kunshan	215300	KUNSHAN	China
17	294-5 Kashio-cho, Totsuka-ku	244-8511	YOKOHAMA	Japan	35.41460541148215, 139.53984586793857
18	6-3-1 Hassamu Ju-Jou, Nishi-ku	063-0830	SAPPORO	Japan
19	34-56 Nakazoneyama, Kawauchi, Osato-cho	981-3514	KUROKAWA-GUN	Japan
20	5-1-26 Kounan, Higashi-ku	950-0855	NIIGATA	Japan
21	3176-5 Ohashi-cho	327-0003	SANO	Japan
22	567-7 Yoshiwara, Amimachi	300-1155	INASIKI-Gun	Japan
23	1506 Nozue-cho, Midori-ku	458-0915	NAGOYA	Japan
24	3-8-14 Hishie	578-0984	HIGASHI-OSAKA	Japan
25	386-1 Nishida	710-0027	KURASHIKI	Japan
26	3-22-26 Gion,Asaminami-ku	731-0138	HIROSHIMA	Japan
27	6-2-11 Mikasagawa	816-0912	OHNOJO	Japan
28	657, Neungheodae-ro	21700	INCHON	Korea (the Republic of)	37.390593805026775, 126.6854020680086
29	120-7, Nakdongbuk-ro 138beon-gil	46706	BUSAN	Korea (the Republic of)
30	Industriezentrum NÖ-Süd Strasse 14, Objekt M73	2355	WIENER NEUDORF	Austria
31	Industriezentrum NÖ-Süd Strasse 14, Objekt M73	2355	WIENER NEUDORF	Austria
32	Gutenbergstrasse 10	65830	KRIFTEL	Germany	50.079816009577414, 8.479907668544646
33	Gutenbergstrasse 10	65830	KRIFTEL	Germany	50.079816009577414, 8.479907668544646
34	Industriestraße 7	65439	Flörsheim am Main	Germany	50.04191354017263, 8.44647731087093
35	Mohácsi u. 14	7630	PECS	Hungary
36	Industriestrasse 34	8108	DAELLIKON	Switzerland
37	Cerkesli OSB Mah. Imes 8. Cad. No:22 Dilovasi	41455	KOCAELI	Türkiye
38	Za Trati 235	25219	PRAQUE	Czechia
39	Hammaren 15	4056	TANANGER	Norway
40	Leonarda da Vinci 5	44-109	GLIWICE	Poland	50.320931577597044, 18.615573239720227
41	Laxfiskevägen 4A	433 38	Partille	Sweden
42	Symyrenko str., 36	03134	KYIV	Ukraine
43	11 rue des ateliers	7850	EDINGEN	Belgium
44	Rotterdamseweg 406	2929 HH	DELFT	Netherlands (Kingdom of the)
45	22 avenue du Quebec	91140	VILLEBON SUR YVETTE	France	48.69223289707625, 2.2207212168927852
46	Avenida Torrees Quevedo	28816	MADRID	Spain
47	Isaac Peral 10-12 Valdeavero	28816	MADRID	Spain
48	Via Cadorna 71/A	20055	Vimodrone (MI)	Italy
49	36. Magna Avenue, Magna Business Park, Citywest, Dublin 24	D24 RW93	DUBLIN	Ireland	53.27902377875609, -6.41375807124511
50	2 Elm Road, West Chirton North Industrial Estate, North Shields	NE29 8SE	NEWCASTLE	United Kingdom of Great Britain and Northern Ireland	55.01934610852619, -1.491329425377038

B2 - General information - Practices, policies and/or future initiatives for transitioning towards a more sustainable economy ⮌

Climate change Pollution Water and marine resources Circular economy Own workforce Workers in the value chain Affected communities Consumers and end users Business conduct: Sustainability issues addressed by practice, policy and/or future initiative

YES: Practice, policy and/or future initiative is publicly available

YES: Undertaking has set a target which is related to a policy

C2 - General information - Description of practices, policies and/or future initiatives for transitioning towards a more sustainable economy ⮌

Castolin Eutectic executes a centralized, system-driven strategy to decouple our global business growth from environmental degradation while securing strict governance, data privacy, and workplace integrity across our 50 sites in 30 countries. Our holistic transition toward a sustainable economy is structuralized into four primary pillars, extending direct impacts to our workforce, suppliers, and value chain partners: 1. Data-Driven Decarbonization & Sourcing (Value Chain Impact):To ensure maximum accountability, we eliminated manual spreadsheets by onboarding the NAVEX ESG system in 2022 to track Scope 1 and 2 emissions, followed by the Greenscope ESG system in 2025 to screen our inaugural Scope 3 value-chain footprint (11.873,02 tCO2e). Moving beyond mere tracking, our Global Sourcing Team launched a strategic green energy transition project in 2023, systematically renegotiating utility contracts to purchase power from renewable resources. This action successfully elevated our global Renewable Energy Ratio from 42% (2023) to 55% (2024). This project directly impacts our utility providers (suppliers) by shifting our procurement criteria toward low-carbon resources. 2. IT Transformation Roadmap (Future Initiatives 2023-2028):Initiated in 2023, the group is undergoing a major multi-year IT Infrastructure Transformation. This involves deploying a unified, advanced ERP/CRM system across key European operational hubs (Germany, Poland, and 9 other locations). Scheduled for completion by the first half of 2028, this infrastructure will automatically integrate vendor invoicing and logistics mileage data. This strategic future initiative will allow us to transition from expenditure-based models to highly accurate, activity-based carbon accounting for material logistics (affecting downstream clients and carriers) and manufacturing footprints. 3. Policy-Training Synergy & Workforce Well-being (Social Integrity):The group structuralizes workforce compliance by directly linking corporate policy rollouts with mandatory global training via the NAVEX LMS platform (maintaining a 95%-98% completion ratio). Key linked initiatives include: - EHS: Following our Global Health & Safety and ESG Policies (2021-2022), comprehensive EHS Training was delivered in 2023, heavily reinforced by hiring a Global Quality Director in Ireland to fortify quality/safety across group entities (supported by ISO 14001, ISO 45001, and MASE certifications). - DEI & Leadership Diversity: Proactive DEI and Harassment Training successfully drove internal female leadership recruitment, improving Women in Management from 11.7% (2021) to 25.0% (2025), alongside appointing our first female Group CFO in 2025 (achieving 25% Boardroom Diversity). - Retention & Well-being: We aggregate monthly departmental absenteeism data at group headquarters for direct HR-manager intervention, paired with comprehensive global employee engagement surveys via Microsoft Viva Glint and independent compliance reviews by Baker McKenzie. 4. Omnichannel Grievance Mechanism & Cyber Resilience (Open Governance):We operate a universal Whistleblower Platform (operational in 15 languages). Crucially, this platform is open not only to internal employees but to all external suppliers, associated business entities, clients, and local communities. For seamless access, a dedicated "Ethics Point" icon is placed on our corporate website's homepage, complemented by QR codes on site posters and direct links in email signatures. To protect this digital ecosystem, our Global IT Team initiated a strategic transition in H1 2025 to the advanced SoSafe platform to enforce modernized, continuous IT security training and phishing simulations across all global entities.: Description of practices, policies and/or future initiatives

Pierre Fleck, Group CEO: Most senior level within its employees that is accountable for policies

To support continuous measurement and institutional improvement, the group has established quantified, time-bound Key Performance Indicators (KPIs) and strategic milestones aligned with our core sustainability policies: 1. Renewable Energy Expansion Target (Sourcing Policy):Following our Global Sourcing Initiative, the group has sequentially elevated its Renewable Energy Percentage from 42% (2023) to 55% (2024). Our mid-term target is to maintain a positive upward trajectory and finalize a formalized renewable energy consumption roadmap upon the integration of our year-end 2025 utility data. 2. Strategic Leadership & Boardroom Diversity Targets (DEI Policy):Through structured internal career development (including our multi-layered "Castolead To Succeed" leadership pipeline paired with LinkedIn Learning) and executive appointments (such as our first female Group CFO in 2025), the group improved its global Women in Management % from 11.7% (2021) to 25.0% (2025). Our mid-term target is to maintain this 25% global average. Our long-term target is to drive organic female representation across technical and operational levels by utilizing continuous workforce empowerment to transform workplace culture from the top down. (Further industry-specific context, customized training platforms like "CastoCademy," and employee-driven HR frameworks are detailed under our Social Disclosures). 3. Data accounting & IT Infrastructure Milestone (Information Security & ESG Policy):Linked with our ongoing Global IT Transformation Phase 2, our absolute technical milestone is the 100% deployment of our integrated ERP/CRM system across strategic European locations by the first half of 2028. This will enable a hard transition from expenditure-based models to high-accuracy, activity-based carbon accounting for Scope 3 emissions. 4. Climate Transition Plan Adoption Target (Climate Policy):As an enterprise operating in high climate impact sectors, the group has officially set January 1, 2030, as the definitive target date for the formal adoption of our comprehensive, science-based Climate Transition Plan, leveraging the automated data insights secured via our 2028 IT infrastructure rollout.: Description of the target of practices, policies or future initiatives

C1 - General information - Strategy: Business Model and Sustainability – Related Initiatives ⮌

Operated through our advanced primary manufacturing facility in Ireland and a highly synchronized network of 50 sites across 30 countries, the group delivers high-performance industrial sustainability repair and maintenance services. We specialize in advanced welding, brazing, and coating technologies, alongside specialized R&D solutions engineered to significantly extend the operational lifetime of heavy industrial components. Rather than following a traditional linear consumption model, our core business model is inherently structured around circular economy principles. By restoring and upgrading critical equipment, our technical services directly prevent premature asset obsolescence, optimize resource efficiency, and significantly reduce primary raw material consumption. Furthermore, this service portfolio directly empowers our global downstream clients to mitigate their own value-chain environmental impacts and lower their Scope 3 greenhouse gas footprints by maintaining existing capital assets in optimal operational condition over an extended lifecycle.: Description of significant groups of products and/or services offered

The group operates globally within highly specialized industrial B2B markets, anchoring our presence across 50 individual sites in 30 countries, with a robust footprint spanning 16 European nations, East Asia, the Americas, and the AMESEA region. We focus exclusively on engineering critical maintenance and repair solutions for capital equipment operating under high-wear and extreme stress environments.Our primary target segments comprise asset-intensive heavy industries and the highly regulated global aerospace sector. Within these complex markets, the group leverages an elite level of operational compliance to secure a distinct market advantage. Our leading position is verified by our adherence to stringent, sector-specific international quality and safety benchmarks, including our group-wide ISO 9001:2015 certification, France's localized MASE accreditation for logistics and warehousing safety, and the prestigious NADCAP accreditation for aerospace thermal processing and engineering compliance in the United Kingdom. This structural alignment allows us to seamlessly serve Tier-1 global industrial enterprises as a trusted, high-compliance value-chain partner.: Description of significant market(s) the undertaking operates in e.g. B2B, wholesale, retail, countries

The group maintains highly strategic, long-term B2B business relationships structured around integrated quality and ESG risk management across our entire global value chain: - Downstream Customers & Distribution: We serve Tier-1 global enterprise clients operating in asset-intensive heavy industries and the aerospace sector. To ensure seamless, high-efficiency distribution and lower logistical environmental impacts, the group utilizes strategic, regional logistics warehouses in Poland and France (operating under strict MASE frameworks) as central hubs to distribute our specialized repair components and maintenance services. - Upstream Suppliers & Subcontractors: Our procurement framework is centrally managed by our Global Sourcing Team, which systematically integrates sustainability metrics into vendor relationships. A flagship example of this collaboration is our Green Energy Transition Project initiated in 2023, where our sourcing team actively renegotiated agreements with energy utilities (key suppliers) to shift our global consumption toward renewable power plans, successfully accelerating our group-wide Renewable Energy Ratio to 55% by year-end 2024. - Value-Chain Accountability & Grievance Access: To ensure absolute ethical alignment, we require all core suppliers and subcontractors to adhere to our ESG expectations. Crucially, our decentralized, 15-language Whistleblower Platform is fully extended to our supply-chain partners. External suppliers and contractors can instantly access this grievance mechanism via the permanent "Ethics Point" icon on our corporate website's homepage to securely report any supply-chain grievances or ethical breaches with zero fear of retaliation, overseen directly by our Group Compliance Council.: Description of main business relationships (e.g. key suppliers, customers distribution channels) e.g. key suppliers, customers distribution channels and consumers

Our business strategy inherently addresses sustainability through its core services, which focus on extending the operational lifetime of industrial components, directly supporting circular economy practices and minimizing raw resource consumption across our global network of 50 sites in 30 countries. Key sustainability elements integrated into our corporate strategy include: - Data-Driven Environmental Governance: Centered at our advanced primary manufacturing facility in Ireland and strategic logistics hubs in France and Poland, we continuously mitigate our carbon and energy footprints under the ISO 14001:2015 framework. This governance is digitalized via the NAVEX ESG system (Scope 1 & 2 tracking) and the Greenscope platform (Scope 3 screening), and heavily driven by our Global Sourcing Team’s project which successfully accelerated our group-wide Renewable Energy Ratio to 55% through proactive utility vendor negotiations. - Elite Occupational Health & Safety & Leadership: Backed by our ISO 45001:2018 certification and France’s stringent MASE accreditation, we maintain top-tier safety benchmarks across our European and global operational networks. This is structuralized by a dedicated Global Quality Director based in Ireland, driving continuous safety enforcement, rigorous monthly absenteeism monitoring, and independent workforce compliance reviews by Baker McKenzie. - Continuous Cyber & Ethical Resilience: Enforced across all 60 global entities to uphold our global B2B customer trust, we maintain an award-winning compliance framework (recipient of the 2022 NAVEX Customer Excellence Award for GRC). This is institutionalized through our Code of Ethics translated into 15 languages, a universal "Ethics Point" whistleblower mechanism open to all external suppliers and communities, and continuous employee training via NAVEX LMS (95%-98% completion ratio). Furthermore, cybersecurity and data privacy are dynamically protected via our strategic transition to the advanced SoSafe platform for modernized threat simulation campaigns.: Description of key elements of strategy that relates to or affects sustainability issues

B3 - Environment - Total Energy Consumption ⮌

12,360.00 MWh: Total energy consumption

B3 - Environment - Estimated Greenhouse Gas Emissions ⮌

	2025-01-01 – 2025-12-31
	tCO2e
	Currently stated
Gross Scope 1 greenhouse gas emissions	6,144.25
Gross location-based Scope 2 greenhouse gas emissions	6,479.41
Gross market-based Scope 2 greenhouse gas emissions	6,479.41
Total (gross) location-based Scope 1 and Scope 2 GHG emissions	12,623.66
Total (gross) market-based Scope 1 and Scope 2 GHG emissions	12,623.66

B3 - Environment - Greenhouse Gas Emissions intensity ⮌

0.0000417 tCO2e per €: Location-based Scope 1 and Scope 2 Greenhouse Gas Emissions intensity Calculation: (Scope 1 + Scope 2 GHG emissions location-based) / turnover

0.0000417 tCO2e per €: Market-based Scope 1 and Scope 2 Greenhouse Gas Emissions intensity Calculation: (Scope 1 + Scope 2 GHG emissions market-based) / turnover

B6 - Environment - Water Withdrawal ⮌

50,058.37 m³: Total amount of water withdrawn from all sites

0.00 m³: Amount of water withdrawn at sites located in areas of high water-stress

B7 - Environment - Description of circular economy principles ⮌

YES: Undertaking applies circular economy principles

Guided by our ISO 14001:2015 certified Environmental Management System, the group actively integrates circular economy principles across our global operations to minimize resource consumption and waste generation: 1. Manufacturing (Ireland Factory): We implement scrap reduction programs in our production processes, ensuring that metal, plastic, or process waste is strictly segregated at the source and sent to licensed local partners for high-grade recycling. 2. Logistics & Warehousing (France & Poland): We focus on optimizing packaging materials. This includes reusing incoming transport pallets, transitioning to eco-friendly/recycled wrapping materials, and compressing cardboard/shredded paper waste to maximize recycling efficiency. 3. Global Offices (30 Countries): Historically reliant on legacy hardware (faxes and 10-20 year-old PCs) and physical paper archives until 2020, the group launched "IT Transformation Phase 1" in 2021 to systematically eliminate physical resource dependencies. We overhauled our entire IT infrastructure by consolidating fragmented regional networks into a single secure global network and upgrading all hardware. Simultaneously, we deployed cloud-based Microsoft tools (Outlook, SharePoint, OneDrive, and MS Teams) to institutionalize daily paperless workflows. To further address official documentation, in 2023, we implemented a secure online paperless signature tool. This ongoing digital transformation has drastically minimized group-wide paper consumption and streamlined our electronic waste (E-waste) management. These initiatives ensure that the lifecycle of our resources is extended, supporting our long-term goal of decoupling business growth from environmental degradation.: Description of how circular economy principles are applied

C3 - Environment - Disclosure of list of main actions the entity seeks to achieve its targets ⮌

To ensure a high level of data governance, the group has adopted a phased, system-driven approach to carbon accounting. In 2022, we implemented the NAVEX ESG Data Management system to institutionalize the granular collection and calculation of Scope 1 and Scope 2 emissions, enabling us to track exact renewable and non-renewable electricity consumption across our global network. Building upon this robust foundation, in 2025, the group introduced the Greenscope ESG Reporting system to expand our capabilities and complete our first estimation of Scope 3 greenhouse gas emissions for the fiscal year 2025. Estimated Scope 3 Emissions: 11.873,02 tCO2e Methodology: The estimation was conducted based on the GHG Protocol corporate standard, utilizing an economic input-output approach. We selected 5 relevant NACE Codes representing our core business activities and applied the share of turnover generated by each activity across the entire group. This methodology ensures 100% coverage of our global group turnover, reflecting emissions from all 30 countries including manufacturing in Ireland and logistics in France/Poland. Moving forward, we will utilize these screening results to identify emission hotspots within our value chain. Concurrently, the group is undergoing a major IT Transformation, which includes the implementation of a new ERP/CRM system across our key European locations (Poland, Germany, and other 9 locations). Upon the completion of this IT infrastructure rollout, we plan to transition from this expenditure-based estimation to activity-based data (e.g., actual purchase volumes and logistics mileage) for our most material Scope 3 categories starting from the first half of 2028.: Disclosure of list of main actions the entity seeks in order to achieve its targets

C3 - Environment - Transition plan for undertakings operating in high climate impact sectors ⮌

While the group has not yet formally adopted a comprehensive climate transition plan, we are actively implementing the foundational phases required to establish a credible, science-based 1.5°C aligned roadmap. Our structured approach towards the final adoption by January 1, 2030, consists of the following key pillars: 1. Data Foundation (2022-2025): We have institutionalized rigorous Scope 1 & 2 tracking via NAVEX ESG since 2022 and launched our first global Scope 3 baseline screening via Greenscope in 2025 (11.873,02 tCO2e). 2. Infrastructure Rollout (2023-2028): Initiated in 2023, our major IT Transformation (ERP/CRM rollout across Germany, Poland, and 9 other European locations) is currently underway. This infrastructure will automate primary activity-data collection for our material logistics and manufacturing footprints by H1 2028. 3. Strategy Formulation: Post-IT implementation, the accurate carbon data will be used to define quantified decarbonization levers (e.g., energy efficiency at the Ireland factory, low-carbon logistics in France/Poland) and set formal GHG reduction targets, leading to the official adoption of our Climate Transition Plan by 2030.: Description of a transition plan for climate change mitigation, including an explanation of how it is contributing to reduce GHG emissions

2030-01-01: Date of adoption of transition plan for undertaking not having adopted transition plan yet

Enviroment - Other and/or entity specific information ⮌

To transparently communicate our comprehensive environmental governance, the group highlights the following entity-specific achievements, operational milestones, and international certifications that underwrite our sustainability maturity: 1. Robust Third-Party Certifications: Our global manufacturing and operational footprints are strictly governed by internationally recognized standards. The group proudly maintains and enforces certified management systems including ISO 14001:2015 (Environmental Management System) and ISO 9001:2015 (Quality Management System). Furthermore, our specific regional facilities hold highly demanding operational safety and quality accreditations, notably the MASE certification in France and NADCAP accreditation in the UK. 2. Award-Winning Digital Data Governance: We have moved entirely away from manual, spreadsheet-based sustainability tracking. Since 2022, we have utilized the NAVEX ESG Data Management system to centralize and granularly collect utility, renewable, and non-renewable electricity consumption data across 50 individual sites spanning 30 countries in Asia, East Asia, the Middle East, Europe, and the Americas to disclose our Scope 1 and Scope 2 GHG emissions. The sophistication of this data governance infrastructure was externally recognized by winning the prestigious 2022 NAVEX Customer Excellence Award for ESG. In 2025, we further strengthened our reporting capabilities by onboarding the Greenscope ESG Reporting platform to execute our inaugural Scope 3 value-chain emissions screening (11.873,02 tCO2e). 3. Strategic Green Energy Transition (Global Sourcing Initiative): In 2023, our Global Sourcing Team launched a strategic project to systematically transition our global operations to green energy. By renegotiating power supply agreements and switching to premium utility tariffs sourced from renewable resources, the group successfully accelerated its Renewable Energy Percentage from 42% at the end of 2023 to 55% at the end of 2024. Due to ongoing data consolidation from our extensive 50-site network, the finalized Renewable Energy Percentage for year-end 2025 is currently being validated and will be officially disclosed as soon as all site-level utility reports are fully aggregated. 4. Rigorous Waste Data Validation Protocol: While site-level non-hazardous waste sorting (EWC 15 01 01, 15 01 02, 15 01 03, 12 01 01, 12 01 03, 12 01 05) is actively enforced under our ISO 14001 framework, the global consolidated tonnage for FY2025 is currently undergoing rigorous validation through our ESG data stream and will be finalized upon complete synchronization with our local logistics and manufacturing registers. This ensures that our finalized non-hazardous disclosures meet the same elite level of verification as our hazardous data (EWC 13 02 05).* 5. Cross-Functional Sustainability & Compliance Education: To ensure that our physical environmental milestones are deeply embedded in our workforce culture, our Corporate HR and Global Sourcing Teams continuously cross-functionalize our ESG policies with professional development tools. From 2022 to 2024, utilizing our global LinkedIn Learning initiative, we curated and updated monthly, department-specific "Recommended Course Lists" containing specific environmental awareness and compliance reinforcement pathways. This infrastructure supported specialized eco-efficiency skills for our Global IT and Sales teams, and provided foundational training for our "Castolead To Succeed" leadership program candidates, ensuring that our green energy and carbon reduction strategies are understood and executed across all international offices. 6. Resource Dematerialization through IT DX: Initiated under our "IT Transformation Phase 1" in 2021, the group completely overhauled its legacy IT hardware and unified regional patchworks into a single global network. By deploying cloud-based Microsoft 365 tools (SharePoint, OneDrive, Teams) and expanding to a secure online paperless signature tool in 2023, we have successfully structuralized a paperless workflow environment across our global commercial offices, significantly preventing paper resource depletion and optimizing e-waste management.: Disclosure of any other environmental and/or entity specific environmental disclosures

B8 - Social - Workforce - General characteristics: type of contract ⮌

1,458.00: Number of permanent contact employees

13.00: Number of temporary contract employees

B8 - Social - Workforce - General characteristics: gender ⮌

1,167.00: Number of male employees

304.00: Number of female employees

B8 - Social - Workforce - General characteristics: turnover rate ⮌

22.94 %: Employee turnover rate Calculation: (number of employees who left during the reporting period / average number of employees during the reporting period) * 100

B9 - Social - Workforce - Health and safety ⮌

20.00: Number of recordable work related accidents in the reporting period

1.36: Rate of recordable work related accidents in the reporting period Calculation: (number of recordable work-related accidents in the reporting year / total number of hours worked in a year by all employees) * 200000. The amount of 200000 hours represents the total annual working hours of 100 employees (40 hours per week for 50 weeks per year) and serves as the standard base for calculating the incidence rate over a year, applicable to undertakings with up to 250 employees

0.00: Number of fatalities as a result of work-related injuries and work-related ill health

B10 - Social - Workforce - Remuneration, collective bargaining and training ⮌

YES: Employees receive pay equal or above minimum wage determined by national law or collective bargaining agreement

5.75 %: Percentage gap in pay between female and male employees Calculation: ((average gross hourly pay level of male employees - average gross hourly pay level of female employees) / average gross hourly pay level of male employeees) * 100

875.00: Average number of annual training hours per male employee

228.00: Average number of annual training hours per female employee

C5 - Social - Additional (general) workforce characteristics ⮌

0.29: Female-to-male ratio at management level for the reporting period Calculation: number of female employees at management level / number of male employees at management level

C6 - Social - Additional own workforce information - Human rights policies and processes ⮌

YES: Undertaking has a code of conduct or human rights policy for its own workforce

Child labour Forced labour Discrimination Accident prevention Other content: Type of content covered by the code of conduct or human rights policy for its own workforce

Human rights protection, freedom of association, diversity and inclusion, prevention of sexual misconduct, fair working conditions, employee wellbeing, and anti‑corruption.: Specification other types of content covered by the code of conduct or human rights policy

YES: Undertaking has a complaint handling mechanism for its own workforce

C7 - Social - Severe negative human rights incidents ⮌

NO: Undertaking has confirmed human rights incidents in its own workforce

NO: Undertaking aware of any confirmed incidents involving workers in the value chain, affected communities, consumers and end-users

Social - Other and/or entity specific information ⮌

To demonstrate our commitment to labor rights, proactive career development, and workplace safety across our 50 sites in 30 countries, the group enforces a system-driven Social framework tightly aligning corporate policy with structured employee education: 1. Policy-Training Synergy & Work Conditions: We link policy rollouts with mandatory global training via our NAVEX LMS platform (95%-98% completion ratio). Following our Global Health & Safety and ESG Policies (2021-2022), comprehensive EHS Training was delivered in 2023, reinforced by appointing a Global Quality Director based in Ireland to drive safety enforcement (supported by ISO 45001:2018 and MASE certifications). Following our DEI Policy (2022), proactive DEI and Harassment Training was conducted in 2023-2024 to foster an inclusive culture. 2. Women in Management & Internal Talent Cultivation ("Castolead To Succeed"): Executive management actively directs local Managing Directors to elevate female leadership representation. Consequently, our Management Diversity improved over five consecutive years: 11,7% (2021) ➔ 17,0% (2022) ➔ 19,0% (2023) ➔ 20,0% (2024) ➔ 25,0% (2025). In 2025, we appointed our first female Group CFO (25% Boardroom Diversity).Operating in the industrial repair and maintenance sector, our local site workforces (e.g., warehousing and Welders) are historically male-dominated. To break this inertia, we prioritize cultivating long-tenured, high-performing internal female employees. In 2024, we launched our flagship global management program "Castolead To Succeed" for high-potential future leaders. Candidates selected for "Castolead To Succeed" must complete mandatory, customized online training via LinkedIn Learning. To ensure structural oversight, our Corporate HR Manager reviews learning progress monthly and cross-shares data with each candidate's Local HR Manager. Furthermore, participants are required to submit regular assignments and attend 3 mandatory interactive workshops. Because "Castolead To Succeed" is strategically designed as a long-term pipeline to cultivate our next-generation leaders over a 5-to-10-year horizon, immediate promotion upon graduation is not mandated. Instead, graduates are currently applying this advanced knowledge to enhance their current management workflows, with selected participants already securing initial advancement opportunities and officially being promoted into Local Management Teams from 2025 onwards. While total workforce gender balance remains stable, our immediate strategic priority remains empowering women from within to trigger these necessary environmental and cultural changes. 3. Employee-Driven Training Platforms (LinkedIn Learning & "CastoCademy"): Responding directly to workforce feedback from our 2022 Employee Engagement Survey, the group deployed a comprehensive professional development initiative via LinkedIn Learning (2022-2024). To structuralize autonomous learning, our Corporate HR Manager and Global Marketing Manager curated and promoted monthly, department-specific "Recommended Course Lists" (covering functional skills and compliance reinforcement) alongside bi-weekly awareness campaigns. This infrastructure directly supported specific training for our Sales and IT teams and built the foundational pipeline for the "Castolead To Succeed" program. Furthermore, to standardize our technical service expertise, in 2022 we developed a tailor-made digital sales training platform named "CastoCademy." "CastoCademy" successfully centralized our fragmented, country-specific technical repair knowledge into a unified, high-efficiency online curriculum, currently utilized across our majority European commercial offices. 4. Advanced Employee Engagement Surveys (Viva Glint): Following targeted regional surveys in Europe and the Americas in 2022 and 2023, the group expanded the initiative in 2024 to deploy a comprehensive global Employee Engagement Survey to 100% of our global workforce utilizing the Microsoft Viva Glint platform. Survey insights were securely disaggregated and shared individually with each department manager. To ensure operational accountability, managers received specialized training from our Global Compliance Manager on specific improvement methodologies, empowering them to independently define and execute their own localized action items to bridge operational gaps. Progress was systematically monitored via recurring reviews and consecutive tailored training cycles in the following survey period. Targeted External Compliance Reviews: To further ensure absolute legal and cultural integrity following specific survey insights, the group selectively commissioned Baker McKenzie to conduct formal, independent Compliance Reviews at designated strategic operations. This proactive mitigation ensures that localized workplace practices are strictly aligned with both regional labor regulations and our global ethical standards. 5. Omnichannel Grievance Mechanism: Our universal Whistleblower Platform (15 languages) is accessible via an "Ethics Point" icon on our website homepage, email signatures, and physical QR posters. It allows internal employees and external stakeholders to securely report grievances with zero fear of retaliation, overseen by our Group Compliance Council.: Disclosure of any other social and/or entity specific social disclosures

C8 - Governance - Exclusion from EU benchmarks ⮌

NO: Undertakings are excluded from any EU reference benchmarks that are aligned with the Paris Agreement

C9 - Governance - Gender diversity ratio in the governance body ⮌

0.33: Gender diversity ratio in governance body Calculation: number of female board members / number of male board members

Governance - Other and/or entity specific information ⮌

The group maintains a robust, centralized compliance framework across its 50 sites in 30 countries, including 16 European locations, aligned with ISO 9001:2015 (Quality), MASE (France), and NADCAP (UK) standards. Validated by our EcoVadis 2025 assessment (Score: 65 in Ethics), executive management enforces advanced GRC and data security infrastructures: 1. Ethical Culture & Oversight: In 2022, we published our Code of Ethics and Business Conduct in 15 languages, overseen by a Global Compliance Manager and a Group Compliance Council. This framework won the prestigious 2022 NAVEX Customer Excellence Award for GRC. 2. Continuous Compliance Training & Knowledge Reinforcement: Utilizing the NAVEX LMS platform, the group launched three mandatory compliance courses in 2022 (Code of Conduct, Anti-Bribery, and Financial Integrity), achieving a 98% completion ratio. We institutionalize this via three annual compliance training courses, maintaining a consistent 95% completion ratio globally. To systematically reinforce this core compliance knowledge, our Corporate HR Team cross-functionalized these modules with our LinkedIn Learning initiative, curating specific ethical reinforcement pathways within our customized monthly recommended course lists for all employees. 3. Universal Whistleblower Mechanism: Our comprehensive Whistleblower Platform (15 languages) accepts ethical reports from employees, suppliers, and external communities. Immediate access is provided via an "Ethics Point" icon on our website homepage, direct links in employee email signatures, and QR codes on physical posters at all global sites. 4. IT Security & Cyber Resilience: Initiated in 2023, a continuous IT Security Training Campaign was launched, led by the Global IT Team. To elevate cybersecurity resilience, the group executed a strategic transition in H1 2025 to the advanced SoSafe platform to enforce modernized mandatory annual training and recurring phishing simulations across all global entities.: Disclosure of any other governance and/or entity specific governance disclosures

This report contains 339 XBRL facts.

Castolin Eutectic Holdings GmbH

Sustainability Report

Prepared in accordance with the Voluntary Sustainability Reporting Standard for small and medium-sized undertakings (VSME), released by the European Commission on 30 July 2025.

2025

Document Information

Table of contents

Introduction and general, and/or entity specific information ⮌

B1 - General information - Basis for Preparation ⮌

B1 - General information - List of subsidiaries ⮌

B1 - General information - List of sites ⮌

B2 - General information - Practices, policies and/or future initiatives for transitioning towards a more sustainable economy ⮌

C2 - General information - Description of practices, policies and/or future initiatives for transitioning towards a more sustainable economy ⮌

C1 - General information - Strategy: Business Model and Sustainability – Related Initiatives ⮌

B3 - Environment - Total Energy Consumption ⮌

B3 - Environment - Estimated Greenhouse Gas Emissions ⮌

B3 - Environment - Greenhouse Gas Emissions intensity ⮌

B6 - Environment - Water Withdrawal ⮌

B7 - Environment - Description of circular economy principles ⮌

C3 - Environment - Disclosure of list of main actions the entity seeks to achieve its targets ⮌

C3 - Environment - Transition plan for undertakings operating in high climate impact sectors ⮌

Enviroment - Other and/or entity specific information ⮌

B8 - Social - Workforce - General characteristics: type of contract ⮌

B8 - Social - Workforce - General characteristics: gender ⮌

B8 - Social - Workforce - General characteristics: turnover rate ⮌

B9 - Social - Workforce - Health and safety ⮌

B10 - Social - Workforce - Remuneration, collective bargaining and training ⮌

C5 - Social - Additional (general) workforce characteristics ⮌

C6 - Social - Additional own workforce information - Human rights policies and processes ⮌

C7 - Social - Severe negative human rights incidents ⮌

Social - Other and/or entity specific information ⮌

C8 - Governance - Exclusion from EU benchmarks ⮌

C9 - Governance - Gender diversity ratio in the governance body ⮌

Governance - Other and/or entity specific information ⮌