A. Hatzopoulos S.A.

Sustainability Report

2025

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.

Document Information

Entity Name: A. Hatzopoulos S.A.
Entity Identifier: ELGEMI.057352004000
Entity Identifier Scheme: https://euid.eu/
Report currency: EUR
Report period: 2025-01-01 – 2025-12-31
Decimal separator: . (FULL STOP)
Report generated: 2026-05-18 13:04:56 +0000

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

[B01.000] - General information - Basis for Preparation
[B01.200] - General information - List of sites
[B02.000] - General information - Practices, policies and/or future initiatives for transitioning towards a more sustainable economy
[B03.000] - Environment - Total Energy Consumption
[B03.100] - Environment - Breakdown of energy consumption
[B03.200] - Environment - Estimated Greenhouse Gas Emissions
[B03.300] - Environment - Greenhouse Gas Emissions intensity
[B04.000] - Environment - Pollution of air, water and soil: availability of public disclosure
[B06.000] - Environment - Water Withdrawal
[B07.000] - Environment - Description of circular economy principles
[B07.100] - Environment - Breakdown of waste by type
[B07.200] - Environment - Total Hazardous and Non-Hazardous waste
[B07.300] - Environment - Breakdown of annual mass-flow of relevant materials used by the undertaking
[B07.400] - Environment - Total annual mass-flow of materials used by the undertaking
[B08.000] - Social - Workforce - General characteristics: type of contract
[B08.100] - Social - Workforce - General characteristics: gender
[B08.300] - Social - Workforce - General characteristics: turnover rate
[B09.000] - Social - Workforce - Health and safety
[B10.000] - Social - Workforce - Remuneration, collective bargaining and training
[C01.000] - General information - Strategy: Business Model and Sustainability – Related Initiatives
[C02.000] - General information - Description of practices, policies and/or future initiatives for transitioning towards a more sustainable economy
[C03.000] - Environment - Greenhouse Gas Emissions Reduction Baseline and Target Year
[C03.100] - Environment - Greenhouse Gas Emission Reduction Targets
[C03.200] - Environment - Disclosure of list of main actions the entity seeks to achieve its targets
[C03.300] - Environment - Transition plan for undertakings operating in high climate impact sectors
[C04.000] - Environment - Climate risks
[C05.000] - Social - Additional (general) workforce characteristics
[C06.000] - Social - Additional own workforce information - Human rights policies and processes
[C07.000] - Social - Severe negative human rights incidents
[C08.100] - Governance - Exclusion from EU benchmarks
[C09.000] - Governance - Gender diversity ratio in the governance body

[B01.000] - 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 an individual basis: Basis for reporting (consolidated or individual basis)

False: Report contains disclosures from the previous reporting period that remain unchanged

other (please specify the legal form in the row below): Undertakings legal form

Société Anonyme – S.A.: Other undertaking's legal form

NACE C - 22.22 Manufacture of plastic packing goods: NACE sector classification codes

€ 85,882,000.00: Size of balance sheet (total assets)

€ 121,106,000.00: Turnover

444.00: Number of employees

At the end of the reporting period: Employee counting methodology

Headcount: Type of number of employees

Greece: Country of primary operations and location of significant assets

The list of A. Hatzopoulos S.A. sustainability-related certifications includes EcoVadis Silver Medal for 2025 with a 71/100 score ISCC Plus certification FSC STD 40 004 certification: 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

[B01.200] - 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	21 Stadiou	57009	Thessaloniki	Greece
2	19 Arkadiou	57009	Thessaloniki	Greece
3	21 25is Martiou and Arkadiou	57009	Thessaloniki	Greece
4	162 26is Oktovriou	54828	Thessaloniki	Greece

[B02.000] - General information - Practices, policies and/or future initiatives for transitioning towards a more sustainable economy ⮌

Climate change Pollution Water and marine resources Biodiversity and ecosystems 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

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

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

[B03.000] - Environment - Total Energy Consumption ⮌

48,698.94 MWh: Total energy consumption

[B03.100] - Environment - Breakdown of energy consumption ⮌

	2025-01-01 – 2025-12-31
	MWh
	Total renewable and non-renewable energy	Renewable energy	Non-renewable energy
Energy consumption from electricity	22,420.87	19,857.04	2,563.82
Energy consumption from self-generated electricity	2,793.22	2,793.22
Energy consumption from fuels	23,484.85		23,484.85

[B03.200] - Environment - Estimated Greenhouse Gas Emissions ⮌

	2025-01-01 – 2025-12-31
	tCO2e
	Currently stated
Gross Scope 1 greenhouse gas emissions	4,913.83
Gross location-based Scope 2 greenhouse gas emissions	4,579.19
Total (gross) location-based Scope 1 and Scope 2 GHG emissions	9,493.02
Gross Scope 3 greenhouse gas emissions	91,510.51
Total (gross) location-based GHG emissions	101,003.53

[B03.300] - Environment - Greenhouse Gas Emissions intensity ⮌

0.0008340 tCO2e per €: Total location-based Greenhouse Gas Emissions intensity Calculation: (Scope 1 + Scope 2 + Scope 3 GHG emissions location-based) / turnover

[B04.000] - Environment - Pollution of air, water and soil: availability of public disclosure ⮌

True: Publicly available disclosure

https://ypen.gov.gr/etisia-ekthesi-perivallontikis-leitourgias-tis-a-chatzopoulos-a-e-gia-to-etos-2024/: URL or link to the publicly available disclosure

[B06.000] - Environment - Water Withdrawal ⮌

30,187.46 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

[B07.000] - Environment - Description of circular economy principles ⮌

YES: Undertaking applies circular economy principles

The strategy is built upon the core principles of the circular economy, namely designing out waste and pollution, extending the lifecycle of products and materials, and supporting the regeneration of natural systems.: Description of how circular economy principles are applied

[B07.100] - Environment - Breakdown of waste by type ⮌

Type of waste	2025-01-01 – 2025-12-31
	t
	Waste diverted to recycle or reuse (volume)	Waste diverted to recycle or reuse (mass)	Waste directed to disposal (volume)	Waste directed to disposal (mass)	Total waste recycled, reused and directed to disposal (volume)	Total waste recycled, reused and directed to disposal (mass)
06 01 06 - Hazardous - Other acids		6.98		0.00		6.98
08 01 11 - Hazardous - Waste paint and varnish containing organic solvents or other hazardous substances		48.63		0.00		48.63
08 03 14 - Hazardous - Ink sludges containing hazardous substances		380.36		0.00		380.36
12 01 03 - Non-Hazardous - Non-ferrous metal filings and turnings		8.96		0.00		8.96
12 01 05 - Non-Hazardous - Plastics shavings and turnings		1,106.60		0.00		1,106.60
13 02 05 - Hazardous - Mineral-based non-chlorinated engine, gear and lubricating oils		1.03		0.00		1.03
15 01 01 - Non-Hazardous - Paper and cardboard packaging		120.70		0.00		120.70
15 01 02 - Non-Hazardous - Plastic packaging		39.34		0.00		39.34
15 01 03 - Non-Hazardous - Wooden packaging		597.53		0.00		597.53
15 01 04 - Non-Hazardous - Metallic packaging		150.06		0.00		150.06
15 01 06 - Non-Hazardous - Mixed packaging		1,176.80		0.00		1,176.80
15 02 02 - Hazardous - Absorbents, filter materials (including oil filters not otherwise specified), wiping cloths, protective clothing contaminated by hazardous substances		165.16		0.00		165.16
16 01 17 - Non-Hazardous - Ferrous metal		239.08		0.00		239.08
16 01 18 - Non-Hazardous - Non-ferrous metal		12.17		0.00		12.17
16 02 13 - Hazardous - Discarded equipment containing hazardous components (3) other than those mentioned in 16 02 09 to 16 02 12		0.19		0.00		0.19
16 02 15 - Hazardous - Hazardous components removed from discarded equipment		0.22		0.00		0.22
17 03 02 - Non-Hazardous - Bituminous mixtures other than those mentioned in 17 03 01		87.26		0.00		87.26
19 02 06 - Non-Hazardous - Sludges from physico/chemical treatment other than those mentioned in 19 02 05		61.26		0.00		61.26
20 01 21 - Hazardous - Fluorescent tubes and other mercury-containing waste		0.15		0.00		0.15
20 01 23 - Hazardous - Discarded equipment containing chlorofluorocarbons		0.03		0.00		0.03
20 01 33 - Hazardous - Batteries and accumulators included in 16 06 01, 16 06 02 or 16 06 03 and unsorted batteries and accumulators containing these batteries		0.01		0.00		0.01
20 01 35 - Hazardous - Discarded electrical and electronic equipment other than those mentioned in 20 01 21 and 20 01 23 containing hazardous components (3)		0.26		0.00		0.26
20 01 36 - Non-Hazardous - Discarded electrical and electronic equipment other than those mentioned in 20 01 21, 20 01 23 and 20 01 35		0.04		0.00		0.04
20 01 99 - Non-Hazardous - Other fractions not otherwise specified		0.09		0.00		0.09

[B07.200] - Environment - Total Hazardous and Non-Hazardous waste ⮌

603.03 t: Total Hazardous waste generated (mass)

3,599.89 t: Total Non-Hazardous waste generated (mass)

4,202.92 t: Total waste generated (mass) Calculation: total Hazardous waste generated + total Non-Hazardous waste generated (mass)

0.00 m³: Total Hazardous waste generated (volume)

0.00 m³: Total Non-Hazardous waste generated (volume)

0.00 m³: Total waste generated (volume) total Hazardous waste generated + total Non-Hazardous waste generated (volume)

[B07.300] - Environment - Breakdown of annual mass-flow of relevant materials used by the undertaking ⮌

Identifier of material	2025-01-01 – 2025-12-31
	kg
	Name of the material used	Weight of material used	Volume of material used
1	PET	2,724,382.53
2	PE	6,695,092.97
3	PP	6,980,194.40
4	ALU	670,234.49
5	ADHESIVES	1,190,740.00
6	COATINGS	531,997.80
7	INKS	1,969,068.85
8	SOLVENTS	738.25
9	INTERMEDIATE PRODUCTS	13,504.00
10	PACKAGING MATERIALS - PLASTIC	907,295.05
11	PACKAGING MATERIALS - PAPER	732,561.94
12	PACKAGING MATERIALS - WOOD	867,433.40

[B07.400] - Environment - Total annual mass-flow of materials used by the undertaking ⮌

23,283,243.68 kg: Total weight of material used

0.00 m³: Total volume of material used

[B08.000] - Social - Workforce - General characteristics: type of contract ⮌

440.00: Number of permanent contact employees

4.00: Number of temporary contract employees

[B08.100] - Social - Workforce - General characteristics: gender ⮌

359.00: Number of male employees

85.00: Number of female employees

0.00: Number of other gender employees

0.00: Number of non-reported gender employees

[B08.300] - Social - Workforce - General characteristics: turnover rate ⮌

18.41 %: Employee turnover rate Calculation: (number of employees who left during the reporting period / average number of employees during the reporting period) * 100

[B09.000] - Social - Workforce - Health and safety ⮌

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

2.56: 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

[B10.000] - Social - Workforce - Remuneration, collective bargaining and training ⮌

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

4.04 %: 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

0.00 %: Percentage of employees covered by collective bargaining agreements Calculation: (number of employees covered by collective bargaining agreements / total number of employees) * 100

15.13: Average number of annual training hours per male employee

12.90: Average number of annual training hours per female employee

0.00: Average number of annual training hours per other gender employee

0.00: Average number of annual training hours per non-reported gender employee

[C01.000] - General information - Strategy: Business Model and Sustainability – Related Initiatives ⮌

A. Hatzopoulos S.A. offers a comprehensive range of flexible packaging solutions designed to meet the needs of modern food and consumer goods industries. The Company's products include flexible and sustainable packaging, recyclable packaging and packaging made from recycled materials, combining functionality with environmental responsibility. Through advanced capabilities in printing, lamination, slitting and pre-press, A. Hatzopoulos S.A. delivers high-quality packaging tailored to diverse applications. The Company's flexible packaging solutions serve a wide variety of sectors, including coffee and beverages, dairy, meat, dry nuts and fruits, snacks, bars, confectionery, bakery products, dressing and sauces, dehydrated foods, frozen foods and ready-to-eat meals, as well as pet foods.: Description of significant groups of products and/or services offered

A. Hatzopoulos S.A. operates primarily in the B2B sector, supplying flexible packaging solutions to industrial customers and food manufacturers through long-term partnerships and wholesale distribution. While the Company operates in Greece, its activities are strongly export-oriented, with an international sales network that spans multiple countries. The Company's key export markets include numerous European countries such as Albania, Armenia, Austria, Belgium, Bulgaria, Croatia, Cyprus, France, Germany, Ireland, Italy, the Netherlands, Romania, Serbia, Switzerland, Ukraine, the United Kingdom, Hungary, Poland, Denmark, Spain, Portugal, Norway and San Marino, as well as markets in North America, including the United States. A. Hatzopoulos S.A. also serves customers in emerging and regional markets such as Uzbekistan, Jordan the Republic of North Macedonia, the United Arab Emirates and Morocco.: Description of significant market(s) the undertaking operates in e.g. B2B, wholesale, retail, countries

A. Hatzopoulos S.A. sources raw materials, mainly flexible polymer materials, as well as secondary and auxiliary materials such as inks, adhesives and other components from an international network of specialized suppliers. The Company also collaborates with logistics and transportation service providers that support the movement of materials and finished products across the supply chain. A. Hatzopoulos S.A. serves leading international and domestic brands across multiple sectors, including food and beverage, coffee, home and personal care, pharmaceuticals and cosmetics in over 30 countries. The Company's operations are based primarily on direct B2B sales, through a network of regional sales offices and representatives in key markets, including Germany, France, the UK & Ireland and the Netherlands.: Description of main business relationships (e.g. key suppliers, customers distribution channels) e.g. key suppliers, customers distribution channels and consumers

At A. Hatzopoulos S.A., sustainability is at the heart of the business strategy, the Company's long-term vision and is embedded in every facet of the operations. As one of Europe’s leading flexible packaging producers, A. Hatzopoulos S.A. recognizes its responsibility not only to the customers and partners, but also to society and the environment in which it operates. The Company's sustainability strategy is based on a Double Materiality Analysis (DMA) conducted in 2025 that took into account impacts on society and the environment, as well as financial risks and opportunities, with the participation of key Company stakeholders. The sustainability strategy is centered on leading the transition to a circular economy within the flexible packaging industry with the ultimate goal of making 100% of its packaging portfolio recyclable, reusable or compostable. At its core is the environmental pillar, highlighted by the X-CYCLE and X-LOOP product lines, which focus on “design for recycling” by replacing non-recyclable multi-material structures with high-barrier mono-materials and integrating recycled or bio-circular contents. The Company's environmental stewardship approach is also supported by the strategic investment in renewable energy and the commitment to the Science Based Targets initiative (SBTi) to support greenhouse gas emission reduction efforts. A. Hatzopoulos S.A. is committed to delivering packaging solutions that balance performance and food safety with environmental responsibility. On the social front, the Company invests significantly in the ongoing training of A. Hatzopoulos S.A. employees with a strong emphasis on occupational Health and Safety. In addition, the Company is dedicated to fostering an inclusive culture and advancing a work environment that supports fairness, respect and equal opportunity. Finally, A. Hatzopoulos S.A. places a strong focus on ethical sourcing ensuring that sustainability considerations are integrated into procurement decisions.: Description of key elements of strategy that relates to or affects sustainability issues

[C02.000] - General information - Description of practices, policies and/or future initiatives for transitioning towards a more sustainable economy ⮌

Climate change: A. Hatzopoulos S.A. tracks its energy consumption and takes measures of optimal energy efficiency. Pollution: A. Hatzopoulos S.A. tracks its air emissions and manages its waste through certified third parties. Water and marine resources: A. Hatzopoulos S.A. tracks its water usage and takes measures for responsible water use. Biodiversity and ecosystems: A. Hatzopoulos S.A. conducts its operations according to its environmental license aiming to minimize the Company's impact on the natural environment and local ecosystems. Circular economy: A. Hatzopoulos S.A. manages its waste using practices such as recycling production wastage and collaborating with licensed, third-party waste management operators. In addition, A. Hatzopoulos S.A. researches the use of raw materials that include recycled content. Own workforce: The Code of Conduct aims to communicate the Company’s principles, vision and core values, comprising both legal obligations and ethical standards. In addition, the Code establishes a framework that applies to all employees, customers, suppliers, and other business partners or third parties associated with A. Hatzopoulos S.A. Topics covered by the Code of Conduct include responsible conduct, health and safety, conflicts of interest, environmental protection and corruption. A. Hatzopoulos S.A. applies an ISO 45001 certified Health and Safety Management System which is also supported by the Company's Health and Safety Policy. In addition, the Company’s Occupational Risk Assessment serves as a comprehensive tool for the systematic identification, evaluation and management of risks associated with its entire scope of activities. For each of the three Company facilities, an extensive analysis is developed, covering equipment, production processes, auxiliary functions, and infrastructure. The assessment includes the identification of potential hazard sources (mechanical, chemical, fire/explosion, ergonomic etc.), the evaluation of risk levels, and the development of technical and organizational control measures. The methodology is aligned with international standards (ISO 45001), following distinct steps for evaluation and documentation. It also integrates procedures for training, inspections, occupational health monitoring, and management of emergencies. The Assessment functions as a ‘living document’ that is periodically reviewed, supporting the continuous improvement of Health and Safety performance and ensuring regulatory compliance. Workers in the value chain: A. Hatzopoulos S.A. follows a dedicated procedure for the approval of suppliers and contractors and an additional procedure for the annual evaluation of suppliers of raw materials and transporters. To onboard a new supplier, the criteria include not only financial and stringent quality criteria, but also ESG criteria. The new supplier is required to agree to the Company’s Code of Conduct that includes provisions for the respect of labor and human rights. They are also assessed based on a comprehensive supplier questionnaire, their ESG performance, their certifications (ISO 9001, ISO 14001, ISO 45001, ISO 22000/BRC among others) and there is an option to conduct an audit, where required. All suppliers are evaluated on an annual basis that includes ESG criteria in addition to quality and collaboration criteria. This evaluation places suppliers in one of three categories, those of approved, under observation or rejected. Affected communities: A. Hatzopoulos S.A. operations take place exclusively within industrial and non-residential zones. However, the potential impacts to the surrounding area are evaluated through environmental impact assessment studies and as part of the Company’s Business Plan. Consumers and end-users: The Health and Safety of consumers is taken into account in the Company’s Corporate Social Responsibility Policy. A. Hatzopoulos S.A. designs flexible packaging materials with respect to food safety for industrial packaging materials with the objectives to hinder the migration of harmful chemicals from them to the foods to be packaged, which may affect the organoleptic features or the quality of the foodstuffs and which may, consequently, also harm consumers’ health, and to avoid the contamination of the packaging, which may alter the foodstuffs, affecting consumers’ health, or which may directly affect the user of the packaging. The aforementioned pursuits are in agreement with the attested European regulations and directives on materials and objects intended to come in contact with foodstuffs, as well as with the requirements on food safety that ensue from CODEX ALIMENTARIUS. Business conduct: A. Hatzopoulos S.A. follows a comprehensive procedure for the communication and management of information, complaints and claims from employees and other interested parties, as well as whistleblowing. Each report is recorded and investigated by the department that is designated as responsible in the procedure. A. Hatzopoulos S.A. has developed and complies with a Code of Conduct and a Corporate Social Responsibility Policy In addition, it has developed and complies with a Sanctions Policy, which states that the Company is committed to ethical and legal conduct in all of its operations, and this commitment extends to strict compliance with all applicable EU, UK, U.S. and UN sanctions.: Description of practices, policies and/or future initiatives

The sustainability-related targets related to the Company's policies and practices include the following: Climate change: In the short term: A. Hatzopoulos S.A. commits to reducing its GHG emissions and has set goals supported by the SBTi (Science Based Targets Initiative). Namely, Scope 1 and 2 emissions reduction by 51.06%, Scope 3 emissions reduction by 27.50% by 2030, with 2019 as the base year. In addition, A. Hatzopoulos S.A commits to meeting 100.00% of its electricity needs from renewable energy sources by 2030, compared to 0.00% in 2019. In the long term, A. Hatzopoulos S.A. commits to reducing the Company's absolute Scope 1 and 2 emissions by 90.00% by 2050, compared to 2019 as a base year. In addition, A. Hatzopoulos S.A. commits to reducing Company's Scope 3 emission per ton of product by 97.00% by 2050, compared to 2019 as a base year. Finally, A. Hatzopoulos S.A commits to continue meeting 100.00% of its electricity needs from renewable energy sources up to 2050. Pollution: A. Hatzopoulos S.A. aims to reduce the Company's air emissions and improve waste management processes. Water and marine resources: A. Hatzopoulos S.A. aims to reduce water consumption and to research possibilities of water reuse where possible. Biodiversity and ecosystems: A. Hatzopoulos S.A. aims to continue conducting its operations according to its environmental license and monitoring its environmental impacts on the natural environment and local ecosystems. Circular economy: A. Hatzopoulos S.A. aims to decrease its waste production by 2.00%, and increase the percentage of recyclable raw materials. Own workforce: A. Hatzopoulos S.A. aims to attract and retain new employees for at least 3 years. Workers in the value chain: A. Hatzopoulos S.A. aims that 100.00% of the Company’s main (Tier 1) suppliers have agreed to the Company’s Code of Conduct and to annually re-assess 100.00% of active suppliers. In addition, A. Hatzopoulos S.A. aims to audit all critical suppliers once every three years or more frequently, when required. Consumers and end-users: A. Hatzopoulos S.A. aims to have 0 confirmed violations of legislation by institutional bodies in regards to food safety, to have 0 recalls worth over €10000 for food safety issues, and to have less than 0.015% of all orders receive customer complaints on food safety issues. All consumers and end-users-related targets were achieved in 2025. Business conduct: A. Hatzopoulos S.A. aims to have 0 fraud/corruption complaints, 0 human rights violation complaints, 0 child labor complaints, 0 personal data/ information breaches complaints to the National Transparency Authority. All business conduct-related targets were achieved in 2025.: Description of the target of practices, policies or future initiatives

[C03.000] - Environment - Greenhouse Gas Emissions Reduction Baseline and Target Year ⮌

2019: Greenhouse gas emission reduction target base year

2030: Greenhouse gas emission reduction target year

[C03.100] - Environment - Greenhouse Gas Emission Reduction Targets ⮌

	tCO2e
	Baseline year	Target year
	2019	2030
Gross Scope 1 greenhouse gas emissions	4,723.65	2,541.32
Gross location-based Scope 2 greenhouse gas emissions	10,271.09	4,796.60
Total (gross) location-based Scope 1 and Scope 2 GHG emissions	14,994.74	7,337.92
Gross Scope 3 greenhouse gas emissions	80,346.18	58,250.98
Total (gross) location-based GHG emissions	95,340.92	65,588.90

[C03.200] - Environment - Disclosure of list of main actions the entity seeks to achieve its targets ⮌

A. Hatzopoulos S.A. is committed to increasing the active annual purchased electricity from renewable sources from 0.00% in 2019 to 100.00% by 2030. In the longer term (2030 to 2050), A. Hatzopoulos S.A. is committed to continue the active annual purchase of electricity from 100.00% renewable sources.: Disclosure of list of main actions the entity seeks in order to achieve its targets

[C03.300] - Environment - Transition plan for undertakings operating in high climate impact sectors ⮌

A. Hatzopoulos S.A. has developed a climate change mitigation transition plan, which is currently in the implementation phase. Specifically, greenhouse gas (GHG) emission reduction targets have been established in alignment with the Science Based Targets initiative (SBTi) framework, ensuring scientific consistency with the Paris Agreement. In this context, several initiatives are underway, including the use of alternative fuels, the transition of part of the corporate fleet to electric or plug-in hybrid vehicles, and the procurement of at least 80.00% certified renewable electricity. Furthermore, A. Hatzopoulos S.A. is collaborating with domestic raw material producers for the adoption of low-carbon materials, integrating carbon pricing into the sales budget per product, and ensuring that all new equipment acquisitions are accompanied by annual emissions data.: Description of a transition plan for climate change mitigation, including an explanation of how it is contributing to reduce GHG emissions

[C04.000] - Environment - Climate risks ⮌

A. Hatzopoulos S.A. has identified potential climate-related physical and transition risks. These include acute physical risks, such as extreme weather events that could temporarily disrupt facility operations or the transport of raw materials. Additionally, the Company monitors transition risks stemming from regulatory changes, heightened environmental compliance requirements, potential increases in energy and raw material costs, and growing market demand for more sustainable products and production processes.: Description of climate-related hazards and climate-related transition events

The Company assesses its exposure to climate-related risks through its Enterprise Risk Management process, taking into account facility operations, energy requirements, raw material procurement, and supply chain continuity. This assessment is conducted through internal analyses and the continuous monitoring of regulatory and environmental developments that may impact the Company's business activities.: Disclosure of how it has assessed the exposure and sensitivity of its assets, activities and value chain to these hazards and transition events

Climate-related risks and transition events are assessed across different time horizons: Short-term: Potential extreme weather events that may cause temporary disruptions to operations or the supply chain. Medium-term: Potential increases in energy costs and the adaptation to new regulatory requirements. Long-term: Climate shifts and legislative changes that may necessitate further enhancements in energy efficiency and environmental performance.: Time horizons of any climate-related hazards and transition events identified

YES: Disclosure of whether it has undertaken climate change adaptation actions for any climate related hazards and transition events

The climate risk assessment for the Company’s activities indicates that potential adverse impacts on business operations and financial performance are limited. In the short term, minor operational effects may arise from extreme weather events, such as heavy rainfall or flooding, which could cause temporary disruptions to facility operations or raw material transport. In the medium term, a potential rise in average temperatures may lead to increased energy requirements for equipment and infrastructure operations. In the long term, rare physical phenomena, such as wildfires or significant seismic events, could impact infrastructure or business continuity. Overall, based on our sensitivity analysis, climate-related risks for the Company are assessed as low.: Potential adverse effects of climate risks that may affect its financial performance or business operations in the short-, medium- or long-term, indicating whether it assesses the risks to be high, medium or low

[C05.000] - Social - Additional (general) workforce characteristics ⮌

0.17: 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

0.00: Total number of self-employed workers without personnel that are working exclusively for the undertaking

0.00: Total number of temporary-workers provided by undertakings primarily engaged in employment activities

[C06.000] - 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 Human trafficking Discrimination Accident prevention: Type of content covered by the code of conduct or human rights policy for its own workforce

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

[C07.000] - 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

[C08.100] - Governance - Exclusion from EU benchmarks ⮌

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

[C09.000] - 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

This report contains 208 XBRL facts (generated from 208 unique input facts).

A. Hatzopoulos S.A.

Sustainability Report

2025

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.

Document Information

Table of Contents

[B01.000] - General information - Basis for Preparation ⮌

[B01.200] - General information - List of sites ⮌

[B02.000] - General information - Practices, policies and/or future initiatives for transitioning towards a more sustainable economy ⮌

[B03.000] - Environment - Total Energy Consumption ⮌

[B03.100] - Environment - Breakdown of energy consumption ⮌

[B03.200] - Environment - Estimated Greenhouse Gas Emissions ⮌

[B03.300] - Environment - Greenhouse Gas Emissions intensity ⮌

[B04.000] - Environment - Pollution of air, water and soil: availability of public disclosure ⮌

[B06.000] - Environment - Water Withdrawal ⮌

[B07.000] - Environment - Description of circular economy principles ⮌

[B07.100] - Environment - Breakdown of waste by type ⮌

[B07.200] - Environment - Total Hazardous and Non-Hazardous waste ⮌

[B07.300] - Environment - Breakdown of annual mass-flow of relevant materials used by the undertaking ⮌

[B07.400] - Environment - Total annual mass-flow of materials used by the undertaking ⮌

[B08.000] - Social - Workforce - General characteristics: type of contract ⮌

[B08.100] - Social - Workforce - General characteristics: gender ⮌

[B08.300] - Social - Workforce - General characteristics: turnover rate ⮌

[B09.000] - Social - Workforce - Health and safety ⮌

[B10.000] - Social - Workforce - Remuneration, collective bargaining and training ⮌

[C01.000] - General information - Strategy: Business Model and Sustainability – Related Initiatives ⮌

[C02.000] - General information - Description of practices, policies and/or future initiatives for transitioning towards a more sustainable economy ⮌

[C03.000] - Environment - Greenhouse Gas Emissions Reduction Baseline and Target Year ⮌

[C03.100] - Environment - Greenhouse Gas Emission Reduction Targets ⮌

[C03.200] - Environment - Disclosure of list of main actions the entity seeks to achieve its targets ⮌

[C03.300] - Environment - Transition plan for undertakings operating in high climate impact sectors ⮌

[C04.000] - Environment - Climate risks ⮌

[C05.000] - Social - Additional (general) workforce characteristics ⮌

[C06.000] - Social - Additional own workforce information - Human rights policies and processes ⮌

[C07.000] - Social - Severe negative human rights incidents ⮌

[C08.100] - Governance - Exclusion from EU benchmarks ⮌

[C09.000] - Governance - Gender diversity ratio in the governance body ⮌