ABOUT THIS REPORT GRI 2-2 German companies. The consolidated financial statements cover all subsidiaries of CHG-MERIDIAN, including abakus Consulting GmbH based in Germany, the joint venture devicenow, and circulee. The sustainability report does not cover these entities due to their fundamentally different business models and low headcount. A limited assurance engagement was carried out for all GRI-relevant information (see pp. 70–75), with the exception of information and key figures relating to energy (p. 43) and emissions (p. 47) and the chapters ‘Corporate citizenship’ (p. 51), ‘Green IT study’ (p. 49), and ‘Customer stories’ (p. 8). Additional content, such as references to information on our website, was not included in the scope of the engagement. This Corporate & Sustainability Report for 2022 presents our business activities and sustainability performance as well as finan- cial data from CHG-MERIDIAN. We high- light our impact in the social, environmen- tal, and economic spheres and describe the concepts we have developed and the goals we have defined. The aim of the report is to inform our stakeholders about how we are meeting our responsibilities. Our Corporate & Sustainability Report follows the framework of the Global Report- ing Initiative (GRI) and was written in accordance with the 2021 GRI standards. CHG-MERIDIAN is a signatory of the UN Global Compact and a supporter of other initiatives such as the Diversity Charter and the Development and Climate Alliance. The period under review in this consolidated report is the 2022 fiscal year (January 1, 2022 – December 31, 2022). Unless oth- erwise stated, all figures and disclosures in this report apply to Germany, Austria, and Switzerland, which includes CHG-MERIDIAN AG, CHG-MERIDIAN Industrial Solutions GmbH, CHG-MERIDIAN Austria GmbH, and CHG-MERIDIAN Schweiz AG. Only informa- tion relating to employment status – per- manent or fixed-term contract, full time/ part time, and training – refers solely to the

EDITORIAL EDITORIAL Introduction by CEO Mathias Wagner 05 07 Company profile

6 EDITORIAL A SUSTAINABLE OPERATING SYSTEM FOR INNOVATION AND GROWTH Sustainability has been part of our business model since 1979. Our holistic approach incorporates sustainable financing models based on the circular economy, transpa r- ent compliance standards, and values-based collaboration. After being awarded another silver medal in the EcoVadis rating, we took decisive steps toward the sustainable financing of our business in 2022. Following a successful start of €50 million in 2021, we were able to generate a further €200 million via ESG-linked loans through our part- ners at Helaba Landesbank Hessen-Thüringen and Landes- bank Baden-Württemberg. We also had the specific environmental impacts of our cir- cular usage models scientifically examined for the first time by the independent VITO Institute in Belgium. The findings show that leasing and device-as-a-service models based on the circular economy have the potential to reduce the car- bon emissions of IT infrastructure by more than 50 percent and resource consumption by up to two-thirds. As part of our commitment to sustainability, we also developed new procurement standards that we have incorporated into a policy to use when working with our suppliers. We have also defined new values for our internal relationships and are integrating them into our day-to-day work through a number of initiatives. These will boost our position in the race for talents and represent another step toward our goal of becoming an employer of choice. We have defined a clear vision: we want to become the leading global technology2use company. ON THE WAY TO BECOMING THE LEADING GLOBAL TECHNOLOGY2USE COMPANY Profitable growth is of critical importance for our NEXT 2025 roadmap. If we are to reach this goal, we will need to act quickly and flexibly, create scalable offerings, and deliver value-adding innovations. We have defined a clear vision: we want to become the leading global technology2use company. By creating, financing, and delivering technology usage models on a global scale based on our circular economy business model. I am very optimistic about the future and look forward to working with colleagues, customers, and partners in 2023. Mathias Wagner Kind regards, Mathias Wagner CEO of the CHG-MERIDIAN Group CHG-MERIDIAN in 2022: opportunities taken, expectations exceeded.

CUSTOMER STORIES 09 J. u. A. Frischeis – Austria 10 Storopack – Germany 11 Boston Scientific – Italy 12 São Martinho – Brazil 13 UCB – Belgium

10 CUSTOMER STORIES SUSTAINABILITY – A CORPORATE VALUE For Storopack, a family business specializing in protective packaging and molded parts made from expanded foams, sustainability is a priority issue both in its production processes and in its IT infrastructure. Thanks to our ‘green’ financing option, carbonZER0®, Storopack can make IT investments around the world in a sustainability-oriented manner. This climate-neutral leasing solution enables the company to offset the greenhouse gas emissions of its entire IT inventory. For Storopack, the potential greenhouse gas savings were a key factor in the decision to lease more than 1,200 laptops, tablets, PCs, and smartphones through CHG-MERIDIAN. Do you want to know why? Learn more about Storopack’s story GERMANY

12 CUSTOMER STORIES AROUND 5,000 DEVICES IN A CIRCULAR MODEL São Martinho is a leading global sugar cane processor that sets agricultural and technological standards in its indus- try. Across its four plants, the Brazilian company employs around 12,600 people and has the capacity to process up to 24.5 million tonnes of sugar cane. São Martinho is committed to sustainable principles in production, corpo- rate governance, and its relationships with external service providers. The climate-neutral leasing model for laptops and work stations that the company put in place together with CHG-MERIDIAN constitutes a significant milestone in its sustainability agenda. How did the sugar cane producer optimize its greenhouse gas footprint and achieve its sustainability targets? Learn more about São Martinho’s story BRAZIL

ECONOMY & FINANCE Investment in a successful future 15 16 The CHG-MERIDIAN Group in numbers

GRI 2-1, 2-6, 201-1 THE CHG-MERIDIAN GROUP IN NUMBERS: 2022 Direct economic value generated and distributed ($ million) 2022 2021 Economic value generated Earnings Economic value distributed Operating expenses Staff expenses Expenses for lenders Tax expenses 1,585.76 1,585.76 -1,485.44 -1,256.58 -149.21 -44.05 -35.60 1,449.10 1,449.10 -1,336.24 -1,136.05 -131.67 -30.17 -38.35 Economic value retained 100.32 112.85 Net income $100.32 m n o i l l i Volume of lease originations broken down by technology sector 81.1% Information technology 15.1% Industrial technology 3.8% Healthcare technology

STRATEGY & GOVERNANCE 19 Our sustainability strategy 21 Our updated materiality assessment 23 Dialogue with stakeholders 26 CHG-MERIDIAN in the Decade of Action

20 STRATEGY & GOVERNANCE GROUP-WIDE INTERDISCIPLINARY STRATEGY DEFINED SUSTAINABILITY GOALS REFINED CHG-MERIDIAN pursues a sustainability strategy that was developed with reference to the UN’s sustainable devel- opment goals and approved by the Group Sustainability Board. This interdisciplinary strategy is aligned with the goals of the corporate strategy and linked to the strate- gies of the subordinate Group functions. Each function and employee implements the sustainability strategy through suitable operational measures, ensuring that these are compatible with the existing functional and corporate strategies. This is how we ensure that sustainability is integrated across the CHG-MERIDIAN Group and that it is the main principle that drives our actions. We have set ourselves specific goals in our four action areas up to 2025 (see table ‘Sustainability goals refined’) and have already achieved some aspects of them. The topics identified as material for CHG-MERIDIAN guided the selection and definition of targets (see ‘Identified material sustainability topics’). In addition, our ongoing dialogue with stakeholders of CHG-MERIDIAN – especially customers, employees, and suppliers – throughout the year helps us to understand the sustainability-related aspects that matter most to them. A detailed description of our measures and targets can be found in the chapters ‘Business ethics & compliance’, ‘Circular economy & climate action’, ‘Partnership & supply chain’, and ‘Collaboration & dialogue’ in this report. Area Goal Labor rights and human rights Increase the proportion of women in management positions to 30% Business ethics Development of information security management in accordance with ISO 27001 to the point of readiness for certification of data protection manage- ment in accordance with ISO 27701 Comprehensive training on our shared values (e.g. code of conduct) for all current and new employees Time frame 2025 2023 Scope Status Corresponding SDG target Group Ongoing (26.4%) SDG 5.5 Germany, Austria, Switzerland 100% Achieved in 2022 SDG 16.4 Ongoing Group Ongoing SDG 16.5 Five ISO-certified management systems that apply across Germany, Austria, and Switzerland, and expansion of the scope of applicability of three of these systems to all of Europe by the end of 2025 2025 Germany, Austria and Switzerland Ongoing (30%) SDG 16.4 and SDG 16.5 Environment Sustainable pro- curement Reduction in direct and indirect green- house gas emissions (scopes 1, 2, and partly 3) per employee by 25% com- pared with the base year 2020* Supplier assessment and procurement standards to cover own requirements and customer requirements resulting from lease obligations 2025 Group Ongoing (13%) SDG 13.2 2024 Group Ongoing SDG 8.8 and SDG 12.2 * Scope 3 emissions in the categories 3.6 (business travel) and 3.7 (employee commuting) relate to the base year 2019 in order to show pre-pandemic travel patterns.

22 STRATEGY & GOVERNANCE by internal stakeholder groups such as shareholders and employees. The evalu- ations by these stakeholder groups were weighted equally. This multi-layered evaluation approach allowed us to conduct a quantitative assessment of our provisional overall results regarding positive and negative impacts, which conforms with the GRI standards’ procedural requirements for the identification of material sustain- ability topics in consultation with stake- holders. A numerical threshold is used to identify which important sustainability topics qualify as ‘material’. The result was validated collectively by the Sustainability Leaders. CHG-MERIDIAN’s Board of Man- agement then approved the updated set of identified and evaluated sustainability topics. Material topics will be monitored on an ongoing basis, including as part of regular consultations with Risk Man- agement. At the time of publication, no sector-specific GRI standards were avail- able for the financial services industry. It was therefore not possible to benchmark the material sustainability topics against sector-specific standards. GRI 3-2 REPORTING MATERIAL TOPICS The material topics for reporting purposes in accordance with the GRI standards have been listed in the table on the right. Moreover, we voluntarily report on additional topics as indicated in the table. The reporting has not been changed in any significant way compared with the preceding materiality assessment. All sustainability topics that were included in the previous report are also covered by this report. Unlike in previous reports, ‘diversity and equal opportunity’ and ‘anti-cor- ruption’ have been included as additional sustainability topics. Furthermore, the ‘assessment of suppliers’ social/ environmental credentials’, ‘employment’, and ‘employee development’ will be treated as material topics rather than additional topics going forward. Strategy & governance Anti-corruption and bribery additional Data protection and information security Fair competitive practices additional Economy & finance Economic performance Circular economy & climate action Circular economy, lifecycle, and waste Greenhouse gas emissions Energy Materials additional Collaboration & dialogue Occupational health and safety additional Employee development Employment Diversity and equal opportunity additional Partnership & supply chain Assessment of suppliers’ social credentials Assessment of suppliers’ environmental credentials

24 STRATEGY & GOVERNANCE STAKEHOLDER GROUPS AND THE FORMATS USED TO MAINTAIN A DIALOGUE WITH THEM Funding partners • International Funding Partner Conference (IFPC) • Annual report Customers • Key account management • Annual report • Events • External communications • Sustainability rankings Business partners (including suppliers) • Supplier and service management • Annual report • External communications • Sustainability rankings Shareholders • Annual General Meeting • Closed meetings • Supervisory Board meetings Employees & works council • Ongoing internal communication and dialogue Public institutions General public & NGOs • Audits and audit reports • Annual report • Supervisory consultations and compliance with statutory notifi- cation and reporting obligations • Annual report • External communications & events • Ad hoc dialogue • UN Global Compact SDG Ambition Accelerator

26 STRATEGY & GOVERNANCE CHG-MERIDIAN IN THE DECADE OF ACTION We regard the United Nations’ sustainable development goals (SDGs) as a compass for sustainable economic practices and thus as a key factor for the future success of our business. Our business model enables us to play a part in achieving some of the UN SDGs. THE UNITED NATIONS’ SUSTAINABLE DEVELOPMENT GOALS OUR CONTRIBUTIONS TO SUSTAINABLE DEVELOPMENT The sustainable development goals (SDGs) are the centerpiece of the United Nations’ 2030 Agenda, the action plan for a better and more sustainable global future adopted in 2015. The 17 SDGs and 169 targets set uniform standards and formulate concrete goals for global challenges such as climate change, species extinction, poverty, and hunger. They are aimed at governments, businesses, and society. The goals to be achieved by 2030 offer the most compre- hensive vision for sustainable development. In the reporting year, we also partic- ipated in the United Nations’ SDG Accelerator program in order to gain a deeper understanding of the SDGs and discuss with other companies how the goals can be incorporated into the strategy and processes of a business. CHG-MERIDIAN wants to be part of the solution to overcoming the chal- lenges of our time. We want to actively shape the path toward sustainable development. As part of an analysis, we evaluated the 17 goals of the 2030 Agenda, their 169 targets, and the underlying indicators against our business activ- ities and our sustainability activities. The result of this analysis was that our company can contribute to seven SDGs and relevant targets.

BUSINESS ETHICS & COMPLIANCE 29 Our values and guidelines 30 Code of conduct and reporting 32 Anti-corruption and integrity 34 Data protection and information security

30 BUSINESS ETHICS & COMPLIANCE GRI 2-24, 2-25, 2-26, 2-27, 205-2, 206-1 CODE OF CONDUCT AND REPORTING our employees and development programs for our man- agerial staff further promote and reinforce appropriate conduct. We want to use company-wide internal commu- nication to embed our policies in all of our activities and business relationships. The aim of this approach is to ensure that our employees have a very sound understanding of what it means to act responsibly. as well as a multitude of guidelines/policies and require- ments, e.g. concerning gifts, independence, competition, antitrust law, taxation, and prevention of corruption. Prevention of crime, money laundering, and financing of terrorism, as well as export controls and customs checks, dealing with elected representatives and public officials, and outsourcing are also important topics in this context. We have set up a multilevel reporting system for suspected corruption or anti-competitive behavior. Our employees and external parties have access to a global whistleblowing system, consisting of a hotline, a function-specific address, a reporting portal, and an impartial ombudsperson to report such violations. There were no confirmed cases of anti-competitive behavior, nor related proceedings against the company, during the reporting period (2021: none, 2020: none). Equally, there were no proceedings pending against CHG-MERIDIAN for confirmed violations of laws in the labor and human rights spheres (2021: none, 2020: none). A range of management systems have been implemented that help us to identify and remedy any potential failings. These include management systems that have been certi- fied in accordance with generally accepted standards such as ISO 14001 (environmental management), ISO 27001 (information security), and ISO 27701 (data protection), Alongside internal and external reporting channels such as our regulation portal, dedicated email addresses, a cen- tral hotline, and the option to speak directly to a relevant contact person, all stakeholders also have access to our whistleblower mechanism. All employees, customers, busi- ness partners, and other stakeholders can access all of the aforementioned channels (with the exception of the report- ing portal, which is only available internally). In addition, we maintain an ongoing dialogue with our stakeholders (see ‘Dialogue with stakeholders’). The ombudsperson conducts an initial assessment of the complaints submitted to it. Any complaints categorized as relevant by the ombudsperson and all complaints submitted through other channels are systematically recorded in a dedicated tool as part of our incident management system and are processed by the person responsible for the rele- vant topic. All steps taken to remedy an issue are systemat- ically documented. The code of conduct of CHG-MERIDIAN applies to inter- nal and external stakeholders alike, be they employees, customers, or business partners. It sets out our ambition to act responsibly at all times and applies internationally with binding effect. Across all of our business relationships, activities, and processes, we expect not only our employees but also our customers and our business partners to uphold the code’s underlying corporate values and meet the standards of conduct defined in it. Our management systems and the associated continu- ous improvement processes help us to ensure that we act responsibly and keep moving forward. Training courses for

32 BUSINESS ETHICS & COMPLIANCE ANTI-CORRUPTION AND INTEGRITY Bribery and corruption are categorically unacceptable at CHG-MERIDIAN. And we expect this standard to be upheld not only by our organization but also by our business partners. From the Supervisory Board and the Board of Management to each and every employee, we all work together to manage compliance effectively at every level. GRI 2-12, 2-15, 2-16, 2-26 COMPLIANCE MANAGEMENT & RISK MINIMIZATION In 2013, we implemented a compliance management system (CMS) and created the role of Compliance Officer (CO) and an official deputy. Besides training and mea- sures to raise awareness, the Compliance Officer is also responsible for carrying out a compliance risk analysis and the ongoing development of the CMS. The Compliance Officer heads up the semi-annual com- pliance committee meeting, in which the Chief Executive Officer (CEO), the Chief Risk Officer (CRO), and the Head of Legal take part. Its findings are reported to the Board of Management and the Supervi- sory Board. The Board of Management and the Com- pliance Officer are jointly responsible for implementing measures to minimize bribery and corruption risks. The CMS is regularly checked through internal and external audits. In accordance with the Conflict of Interest Policy, the Supervisory Board is responsible for minimizing risks arising from conflicts of interest. There were no indications or reports of conflicts of inter- est in the reporting year. CHG-MERIDIAN records critical incidents in an incident management system and collectively discloses these, along with any loss or damage incurred, in the compliance report on an annual basis. Relevant statistics on this topic are shared with the Board of Management and the Supervisory Board. In addition, the Board of Management is updated by means of quarterly reports and on an ad hoc basis. Our business partners are selected using a risk-based compliance check via our customer relationship management (CRM) system. CHG-MERIDIAN does not catego- rize business partners by type or region as all partners have to undergo the compli- ance check. In some cases, we also expect them to carry out a self-assessment and to comply with our code of conduct. This procedure has been established for col- laborations with our suppliers and specific business partners. We are working toward expanding adherence to our code of con- duct as part of the standard process for all of our business partners. We monitor any legislative changes, inci- dents, and specific measures, and commu- nicate them to stakeholders on our website or via other appropriate media.

34 GRI 418-1 BUSINESS ETHICS & COMPLIANCE DATA PROTECTION AND INFORMATION SECURITY Our success as a technology management and financing company depends to a large extent on efficient and secure IT applica- tions and systems for our customers and business partners, and for our own IT infrastructure. We have taken a range of measures to ensure comprehensive information security: • Adoption of the EU General Data Protection Regulation (GDPR) as the global data protection standard for the CHG-MERIDIAN Group • Creation of a global data protection management system aligned with international standards (ISO 27701); all locations in Germany, Austria, and Switzerland have been certified in accordance with this standard • Management of information security risks and continuous process optimization in accordance with the legal requirements for regulated financial services providers (BAIT and MaRisk) • Creation of a regulatory affairs strategy defining the principles of data protec- tion and information security for the entire CHG-MERIDIAN Group • Creation of an IT compliance team in addition to the Information Security Officer • ISO 27001 certification of all of our sites in Germany, Austria, and Switzer- land, and of tesma and the eraSURE® data erasure process used in the refurbishment of lease returns, includ- ing BSI basic protection certificate of conformity according to B1.15 (deleting and destroying data) • Regular internal audits and independent, third-party penetration tests Our employees and business partners can report data protection and information security violations via the above-men- tioned channels. In 2022, a total of 20 security incidents in the data protection category (2021: seven; 2020: eight) and 212 incidents in the infor- mation security category (2021: 359; 2020: 118) were recorded across the Group. These were analyzed and the appropriate action was taken. One disclosable case was recorded (2021: none; 2020: none).

36 CIRCULAR ECONOMY & CLIMATE ACTION THE CIRCULAR ECONOMY AS A CORE BUSINESS EFFECTIVE USE OF RESOURCES AND MATERIALS At CHG-MERIDIAN, we take our environmental responsi- bilities and the conservation of resources seriously. For us, the circular economy is a game-changing model for the responsible use of resources. Not only do our products help to conserve resources, we as a company are commit- ted to the efficient use of raw materials. Our model is based on the reuse of devices and therefore on the potential reduction of electronic waste and greenhouse gases. GRI 2-4, 301-3, 306-1, 306-2, 306-3 REFURBISHMENT AND REUSE CHG-MERIDIAN receives equipment back from customers at the end of the lease and refurbishes and remarkets the vast majority of equipment to give it a second life. Extending the usage period conserves valuable resources. We use the latest technologies and manage- ment systems to optimize refurbishment and improve our waste management on an ongoing basis. 924,000 Assets were released by us for a second usage cycle

38 CIRCULAR ECONOMY & CLIMATE ACTION R U O S R E T N E C Y G O L O N H C E T Skien Gross-Gerau ANDORRA Europe World R U O I S R E N T R A P E C V R E S E S A E L - F O - D N E Centralized Management Secondary IT Market LICHTENSTEIN and monitoring from Gross-Gerau Brokers have to pass a legitimization check and must not be included on any sanctions list. 100% of all remarketed assets remain in Europe and are subject to order-specific export controls. * Information based on 2022 figures. Our global end-of-lease service partners are brokers who take care of the entire process for us. CHG-MERIDIAN audits these partners at regular intervals. END-OF-LEASE PROCESS

40 CIRCULAR ECONOMY & CLIMATE ACTION WASTE DISPOSAL AND RECYCLING REDUCE WASTE, PACKAGE PRODUCTS MORE SUSTAINABLY Our disposal policy specifies how we handle the waste resulting from our production and administration pro- cesses. As far as possible, waste should be separated and collected by type. The policy also defines what to do with decommissioned IT equipment that is incorporated into our professional lifecycle management, and with problematic waste like used batteries. Employees at our technology center in Gross-Gerau receive regular training on this by the waste officer at least once a year. The policy aims to further reduce waste and packaging associated with the produc- tion process, and we are currently setting ourselves targets in these areas. By 2024, for example, we want to use 20 percent less plastic packaging and replace this proportion with paper packaging and biodegradable or recyclable materials. A number of plastic packaging items were either replaced -20% reduction in plastic packaging by 2024 with solutions made from paper or other biodegradable materials or eliminated entirely in 2022, and we continue to drive this transition forward. We have also set ourselves the goal of sourcing 50 percent of our paper and wood packag- ing from sustainable sources, for example certified by the FSC or PEFC, by 2024. The proportion of cardboard mate- rials that are FSC-certified was further increased in 2022, and we are working toward reaching the milestone in 2023 of using only materials labelled ‘FSC’ or ‘FSC Mix’. We also want to maintain our high recycling rates for packaging. In general, we are following the principle of reduce, reuse, recycle. Our waste disposal procedures provide guidance in this respect and define the following waste hierarchy: 1. Avoidance 2. Refurbishment for reuse 3. Recycling 4. Other recovery, especially energy recovery 5. Disposal

42 CIRCULAR ECONOMY & CLIMATE ACTION once before disposing of it. TFT monitors and laptops, for example, are packaged in reusable boxes and single-use packing material is sorted and made available for further use. Waste generated in areas other than those associated with lease returns accounts for a very minor proportion but is also reduced as much as possible. This waste is separated into paper and non-re- cyclables at our headquarters and disposed of from there. Paper and corrugated paper is disposed of in a compaction container. At the technology center in Gross-Gerau, we separate and record the following types of waste: cardboard/paper, PE film, poly- styrene, wood, lithium-ion batteries, and electronic waste. All data relat- ing to our waste is recorded by our waste disposal partners on our behalf. At all other company locations in Germany, Austria, and Switzerland, we rent premises within larger office complexes. Conse- quently, we have only very limited influ- ence on waste separation at these sites and do not have access to data on actual waste volumes. Waste data for these locations has thus been modeled on the basis of data from our headquarters in Weingarten. All in all, our locations in Germany, Austria, and Switzerland generated a total of 559.20 tonnes of waste for recycling (2021: 578.13 tonnes; 2020: 683.13 tonnes). s r e t r a u q d a e H l r e t n e c y g o o n h c e t u a r e G - s s o r G Y B L A S O P S I D E P Y T E T S A W ) S E N N O T ( s n o i t a c o l r e h t o l l A l e m u o v l a t o T Type Waste similar to household waste Cardboard/paper 2022 2021 2020 4.38 6.06 4.27 9.02 5.48 9.20 Mixed municipal waste1 Cardboard/paper PE film Polystyrene Wood Lithium-ion batteries Packaging that contains residues of hazardous substances 26.95 64.49 8.10 0.18 27.70 0.21 0.16 15.48 66.88 8.78 4.35 39.07 0.88 — 33.46 91.42 7.69 2.41 43.52 5.08 — Electronics recycling 415.71 422.21 477.14 , a i r t s u A , y n a m r e G n i 2 d n a l r e z t i w S d n a e t s a w f o Waste similar to household waste Cardboard/paper 2.21 2.31 2.89 3.06 4.88 4.85 Total for all locations in Germany, Austria, and Switzerland 559.20 578.13 683.13 1 Mixed municipal waste was declared as ‘waste for recycling’ in 2022. 2 This data was calculated based on the average volume of waste per employee generated at the company headquarters in Weingarten.

LIFECYCLE THINKING 2. Green transportation 6. Remarketing 3. Use phase carbonZER0® DEVICE MANAGEMENT LIFECYCLE EXTENSION 5. Refurbishment 7. Reuse 1. Responsible procurement 4. Secure data erasure

46 CIRCULAR ECONOMY & CLIMATE ACTION CLIMATE ACTION AND REDUCTION TARGETS CLIMATE NEUTRALITY TARGET Based on its own calculations, the CHG-MERIDIAN Group has been climate-neutral since 2021 by following the principle of avoiding, reducing, and offsetting emissions. Since 2019, we have been calculating our annual greenhouse gas emissions in accordance with the Greenhouse Gas Protocol in order to obtain data that can help us to develop targeted measures. We have since sought to further professionalize our approach. In 2022, we switched to Ecoinvent – one of the biggest global databases for emissions factors – as our calculation tool for the majority of these factors. The findings show that the bulk of our corporate emissions are generated by travel and transportation, which includes business travel, commut- ing, and our vehicle fleet. Emissions are listed in detail for comparison of the reference year with 2021 and 2022 in the ‘Corporate emissions overview’ table on the next page. emissions and to encourage our staff to think about this topic. Facilitating e-mobility is another key aim, and employees who use a company car are entitled to request an electric vehicle. We have installed charging points in Weingarten to encourage uptake and are currently looking into doing so at other locations. Employees who do not have a company car are also permitted to use the charging points in Weingarten. We are in the process of establishing a fleet of electric vehicles and will continue to add to it. Seven of the ten electric cars ordered so far are now available in the car pool in Weingarten. We promote e-mobility through the provision of electric-powered company cars, a pool of electric vehicles, and charging points at our headquarters. We have introduced a range of measures aimed at avoiding and reducing emissions. After initially switching to green electricity at our sites in Germany and Austria, we have now done the same in Switzerland. In addition, we are looking at switching to biogas at our headquarters in Weingarten. We also support a variety of remote working models to reduce commuter travel and strengthen our employees’ awareness of energy efficiency topics as part of our envi- ronmental management concept. In 2022, we carried out a Group-wide employee survey on commuting. The aim was to collect data for the calculation of our corporate Even before the COVID-19 pandemic, we had developed a travel policy for climate-aware travel planning, which we refined in the reporting year. Eco-friendliness has now been explicitly included as a criterion for travel activities. The travel policy recommends the use of telephone and video conference calls as a means of avoiding travel where possible. In general, the policy recommends using public transportation for unavoidable travel. Intercontinental flights now require approval by the Board of Management, and we are increasingly using first-class rail travel offers in order to incentivize staff to choose trains over planes. We continue to pursue our target of reducing our corporate emissions per employee by 25 percent by 2025 compared with 2020*. CHG-MERIDIAN considers corporate emissions to include emissions directly resulting from our business activities and from our own energy consumption (scope 1 and scope 2). CHG-MERIDIAN also feels responsible for some of the indirect emissions generated in the value chain (scope 3 emissions), which is why our calculations take all emissions categories from the upstream value chain into account. As we only have limited influence on emissions in the downstream value chain (product lifecycle emissions), we do not currently include them in our calculations. In a final step, all remaining emissions are offset via selected, gold-standard climate change mitigation projects. Based on CHG-MERIDIAN’s own calculations, the company’s offsetting payments mean that it has been climate-neutral since 2021. Moreover, we offer our customers the opportunity to offset all emissions associated with their IT equipment via our carbonZER0® product. To reduce the volume of emissions that will need to be offset in the future, we are forging ahead with measures to reduce the CHG-MERIDIAN Group’s green- house gas footprint. * Scope 3 emissions in the categories 6 (business travel) and 7 (employee commuting) relate to the base year 2019 in order to realistically reflect pre-pandemic behavior.

48 CIRCULAR ECONOMY & CLIMATE ACTION Scope Greenhouse gas emissions by category* 20221 20211 Base year 2019/20202 1.1 Heating 1.2 1.3 1.4 2.1 Vehicle fleet Cooling Processes/facilities Electricity 2.2 District heating/cooling 2.3 3.1 3.2 3.3 Steam Procured goods (own use) Capital goods Energy and fuel-related emissions 3.4 Upstream transportation and distribution 3.5 Waste 3.6 3.7 3.8 Business travel Employee commuting Leased capital goods 3.9–3.15 Not recorded Total * Not externally reviewed, excluding abakus, circulee, devicenow, and subsidiaries in India and Singapore. ** Services are not yet included as there is no adequate calculation method. (tCO2e) 351 1,123 175 0 300 31 0 553 462 392 52 8 2,052 879 72 — 6,429 (%) 5.5 17.5 2.7 0 4.7 <1 0 8.3 7.2 6.1 <1 <1 31.9 13.7 1.1 — 100 (tCO2e) 356 887 164 0 99 18 0 624 329 68 43 7 465 577 13 — (%) 9.8 24.3 4.5 0 2.7 <1 0 17.1 9.0 1.9 1.2 <1 12.7 15.8 <1 — (tCO2e) 346 1,094 11 0 212 2 0 638 311 51 36 6 3,097 1,155 16 — 3,650 100 6,975 (%) 5.0 15.7 <1 0 3.0 <1 0 9.1 4.5 <1 <1 <1 44.4 16.6 <1 — 100 1 Emissions resulting from the procurement of office supplies (included in scope 3.1), upstream trans- portation and distribution (scope 3.4), and waste (scope 3.5) were calculated as forward projections based on the figures from 2020. 2 Scope 3 emissions in the categories 6 (business travel) and 7 (employee commuting) relate to the base year 2019 in order to realistically reflect pre-pandemic behavior.

Y G O L O D O H T E M I S G N D N I F The Green IT study at a glance Three use cases with different usage scenarios were defined for this study. They highlight the environmental impact that the provision of a device to the customer has over the estimated six-year lifetime of a smartphone and a desktop, and five years for a laptop. A Conventional purchasing B Leasing C DaaS model -50% Usage models such as DaaS (rental), with successive cycles of use until the equipment reaches the end of its lifespan, have the potential to more than halve the greenhouse gas emissions associated with devices such as smartphones. The consumption of raw materials can be reduced by as much as two-thirds when using the DaaS model rather than a purchase model if the purchased devices are not remarketed. What solutions for integrated lifecycle management are available and how does CHG-MERIDIAN help companies to switch from IT purchasing to flexible IT usage? Find the answers and more information on the Green IT study in the ‘Sustainable IT usage models’ white paper The independent VITO Institute is a global leader in sustainability research and is based in Mol, Belgium.

52 CORPORATE CITIZENSHIP COMMITTED TO THE COMMON GOOD Our responsibilities as a company do not end with producing a balance sheet. We believe it is important that we are committed to the common good and take an active role in shaping it. This is our approach to corporate citizenship. We have defined our activities in this respect very clearly. They focus on projects and initiatives in the areas of education, culture, welfare, and technology. them into practice as a team. For its part, the company contributes additional funds and resources. We have delivered 48 CARE initiatives since 2015, of which eight took place in the reporting year. In addition, the CHG-MERIDIAN Group supported other social initiatives with cash contributions worth €75,861.21 and 205 pieces of donated hardware in 2022. CARE is a project that is particularly close to our hearts. It gives employees the opportu- nity to set up community projects in their region. The employees provide assistance in emergencies, contribute specific sugges- tions connected with their region, and put 48 CARE initiatives realized since 2015

54 CORPORATE CITIZENSHIP CARE initiative KEEP ON WALKING! In September 2022, the UK-based CHG-MERIDIAN Healthcare team went on a charity walk from our office in Egham to Windsor. And it turned out to be a day full of surprises. Under rainy skies, the team embarked on what was supposed to be an eight-mile walk but had to be extended by an hour due to an unexpected road closure. At the end of this CARE event, lots of happy faces made up for the tired legs as a donation of almost £1,000 had been collected for the children’s charity The Rainbow Trust. CARE initiative DIVERSITY AT THE ZF COMPANY FUN RUN On a hot summer’s day in July 2022, the 64 CHG-MERIDIAN employees participating in the ZF company fun run in Friedrichshafen, Germany, proved a real eye-catcher. Their bright, multicolored running shirts that were designed to champion diversity, one of our core company values, made our runners stand out and lifted everyone’s spirits on the day. The funds raised in connection with this event were donated to local clubs and associations and international aid projects that CHG-MERIDIAN is more than happy to support. Further information on our CARE initiatives can be found here Sustainable engagement FIGHTING CLIMATE CHANGE Sustainability is more than a buzzword at CHG- MERIDIAN, and our team in Mexico wanted to prove this. Supporting their regional authority’s department for sustainability and nature reserves with its annual reforestation campaign in the Cuajimalpa forest was a project close to their heart. Soil protection, the conservation of typical regional tree species, and general measures to counteract climate change were the key objectives of the event in August 2022 and our colleagues were keen to roll up their sleeves and pitch in. In an effort to also get the next generation involved in environmental protection, some employees brought their children to the event, who also made a valuable contribution – a successful day all round.

56 COLLABORATION & DIALOGUE DEVELOPING EMPLOYEES GRI 2-19, 2-20, 2-30 RESPECT-BASED COLLABORATION Our skilled, knowledgeable, and committed employees are our most valuable asset, and it is important to us that they are able to develop at, and contribute to, CHG-MERIDIAN. Our mindset and our actions are rooted in our corporate values: passion, trust, respect, customer focus, ownership, and integrity. All six values represent our aspirations in terms of how we want to interact with each other, what is important to us, and how we want to be perceived by our partners and customers. The Head of People & Culture is responsible for HR in Germany, Austria, and Switzerland and reports directly to the Head of Group People & Culture. We have local People & Culture business partners across the Group and in every country and region, and a works council at our technology center in Gross-Gerau. In 2021, we adopted several guidelines and policies. The labor rights & human rights guideline applies to the entire CHG-MERIDIAN Group. It defines standards that cover all employees, irrespective of the country in which they live and work, such as working in a fair and safe environ- ment and being treated with respect. Related to this is our diversity policy, which is explained under ‘Diversity and equal opportunities’. We introduced remote working and a system of flexible working time back in 2019 with the aim of promoting a better work-life balance.

58 COLLABORATION & DIALOGUE GRI 404-1, 404-2 TRAINING AND PERSONNEL DEVELOPMENT We require highly skilled employees and we offer specific training opportunities with this in mind. For our management team, we also offer CPD programs on our leadership culture (accountability, networking, acting as a role model). The CHG-MERIDIAN Group runs its own academy with freelance and internal trainers, and also offers exter- nal training courses. A total of 5,779 training sessions were held around the world in 2022 (2021: 4,833; 2020: 1,969)1. On average, each employee2 completed 14.6 hours of CPD (2021: 17; 2020: ten). In line with the principles of diversity, CHG-MERIDIAN records the total hours for all employees and does not break them down by gender and employment type. We introduced new, situation-specific training modules in 2022 that focus on topics such as assertiveness and authority, sales cycles, approaches for international customer projects, mathematics of finance II, leasing, rental concepts or device-as-a- service, assertiveness for managers, leader- ship through empowerment, strong voice – strong presence, preparing documentation, and tutorials for myCHG and iKNOW. Overall, our internal training portfolio cov- ers a range of skills, which we have divided into ‘personal skills’, ‘sales’, ‘leadership’, ‘expert classrooms’, ‘bespoke & external’, and ‘software’. Courses on offer included, for example, ‘Fit for new work – the agile mindset’, ‘Intercultural collaboration’, ‘Be kind to yourself – empathy and self-empathy’, ‘Self-organization’, and ‘Time management in turbulent times’. We also help employees who have been off sick to reintegrate. In Germany, we offer return-to-work and disability management (BEM), in line with statutory requirements, for employees who have been unable to work repeatedly or for longer than six weeks at a time over a twelve-month period. We work with employees who are entitled to BEM to find a way of preventing incapacity to work and protecting their jobs. As part of a defined BEM process, we support them in their search for suitable measures to reduce stress in their day-to- day work and to boost their ability to work for the long term. 1 Excluding the subsidiaries in India and Singapore. 2 In this case, the total number includes student employ- ees and trainees at CHG-MERIDIAN. In general, our employee data does not include the following groups: student interns, people on job placements, employ- ees on maternity leave or parental leave (2022: 39), employees on university courses, and trainees. The eight staff members of our German subsidiary abakus Consulting GmbH, the 21 employees of circulee, the 46 employees of OPC Asset Solutions, and the five employees of devicenow are also excluded. We use HR management tools and Excel to collect and analyze the personnel data published here. All data presented relates to December 31, 2022. As at December 31, 2022, CHG-MERIDIAN employed a total of 22 trainees and degree apprentices in Germany (December 31, 2021: 30; December 31, 2020: 28).

60 COLLABORATION & DIALOGUE in the ‘Business ethics & compliance’ chapter, p. 31). New employees, tenants and leaseholders of our premises, and employees of external cleaning companies must attend a mandatory safety briefing by the relevant safety officer at our headquarters in Weingarten and our technology center in Gross-Gerau, as well as annual follow-up brief- ings. We also carry out regular evacuation drills at some locations and plan to extend these to all sites. There were four accidents at work in Germany in 2022 (2021: one; 2020: three). The illness rate at CHG- MERIDIAN AG rose to 3.3 percent in 2022 (2021: 1.8 percent; 2020: 2.1 percent)3. In line with legal requirements, CHG-MERIDIAN does not document the type of illness and therefore has no record of work-related illnesses. 3 In this case, the total number also includes students and trainees at CHG-MERIDIAN. All data relates to December 31, 2022. with the Head of Logistics and Production. Employees can also contact the SGAM officer, who raises any tip-offs or complaints in the health and safety committee. More- over, employees also have the opportunity to get involved with occupational health and safety matters at the annual works meeting. They can provide feedback on the training anonymously and also use this system to submit comments and suggestions. During the COVID-19 pandemic, a COVID-19 task force was set up. Since the start of the pandemic, employees have been able to report that they are infected, and/or share information about recent contacts, using a COVID- 19 notification form on the intranet or using a dedicated email address. There is also an email distribution list for the COVID-19 task force. A voluntary and anonymous staff survey was conducted worldwide in September and Octo- ber 2021, providing feedback on vaccination status and satisfaction with COVID-19 protection measures. Across the Group, around 78 percent of all employees took part, with a total of 97.6 percent stating that they were ‘very satisfied’ or ‘satisfied’ with the measures taken. To better protect our employees’ health, we established a corporate health management system throughout Ger- many that includes health courses and regular activities, as well as medical check-ups and advice on ergonomics and eyesight provided by external partners. Under the banner ‘CHG – we enjoy health’, we offer a free, one-year subscription to a fitness app, a portal with videos about yoga, resilience, running, and exercises at the workplace, presentations on healthy eating, and a ten-week online coaching module on nutrition. We also have a dedicated 97.6% of employees were ‘satisfied’ or ‘very satisfied’ with the COVID-19 safeguards that have been put in place Microsoft Teams channel to encourage networking and the sharing of information on these topics. Employees across the Group can access information and policies on workplace health and safety on myCHG, our international intranet, and via iKNOW. In addition, we provide information on topics such as safety in the office, fire safety, emergency management, first aid, and envi- ronmental protection through mandatory e-learning on the iQ training platform (see table on training measures

62 COLLABORATION & DIALOGUE beneath senior management level, excluding sales. All sales employees are paid the same basic wage irrespective of their gender, plus a variable salary based on success and targets that reflects their role and experience. They can therefore be excluded from this analysis. An overall analysis of the average salaries of male and female employees showed a difference of 11.1 percent (2021: 14.3 percent) in Germany, Austria, and Switzerland. This is due, among other things, to the fact that higher-paid positions, in par- ticular, are predominantly occupied by men. The aim is to further reduce this gender pay gap over the coming years through targeted measures. At the end of 2022, a total of 578 women (December 31, 2021: 532 women) and 738 men (December 31, 2021: 719 men) worked for the CHG-MERIDIAN Group, which equates to a proportion of around 43.9 percent women (December 31, 2021: 42.5 percent women) and 56.1 per- cent men (December 31, 2021: 57.5 percent men)4. We currently do not produce a list of employees based on employee category and diversity indicators, but we are planning to collate this data in the next reporting year as part of the ongoing development of our reporting. At pre sent, most of CHG-MERIDIAN’s senior and middle managers are male, while women make up 41.6 percent (December 31, 2021: 36.7 percent; December 31, 2020: 41.3 percent) of its lower management. Overall, the pro- portion of female managers is 26.4 percent (December 31, 2021: 23.1 percent; December 31, 2020: 24.5 percent). 4 Excluding the subsidiaries in India and Singapore. 5 Excluding abakus, circulee, devicenow, and subsidiaries in India and Singapore. GENDER AND AGE DISTRIBUTION BY MANAGEMENT LEVEL (2022)5 Management level Gender Lower: team leaders Middle: directors, international managers, national managers Upper: Board of Management, Supervisory Board Male Female Male Female Male Female Up to 30 years old 31–50 years old 0.0% 6.3% 0.0% 0.0% 0.0% 0.0% 77.8% 81.3% 52.7% 84.2% 22.2% 100.0% 58.4% 41.6% 82.7% 17.3% 90.0% 10.0% Age group Over 50 years old 22.2% 12.5% 47.3% 15.8% 77.8% 0.0%

64 COLLABORATION & DIALOGUE EMPLOYEES GLOBALLY BY AGE GROUP (2022)7 In this case, the total number includes employees on maternity leave or parental leave, students, and trainees at CHG-MERIDIAN. All data relates to December 31, 2022. 2022 1,316 IN TOTAL 291 employees aged 30 and under 783 employees aged between 31 and 50 242 employees aged over 50 Total Employees aged 30 and under Employees aged between 31 and 50 Employees aged over 50 2021 2020* 1,251 295 726 230 630 178 349 103 7 Excluding abakus, circulee, devicenow, and OPC Asset Solutions. * The age structure of the workforce has only been recorded for the Group since 2021. The 2020 figures relate to Germany. EMPLOYEES IN GERMANY (2022) Category Total number of employees Trainees/students 2022 2021 2020 687 22 654 30 630 28 Male Permanent Female Total Male Fixed-term Female Total Full-time Part-time 2022 2021 2020 2022 2021 2020 388 186 574 13 5 18 390 158 548 14 5 19 390 156 546 10 4 14 19 76 95 0 0 0 10 76 86 0 1 1 6 64 70 0 0 0 Only a small proportion of CHG-MERIDIAN AG’s business activities is conducted by non-employees. The figures for employees are not subject to significant fluctuations. LICHTENSTEIN ANDORRA

66 PARTNERSHIP & SUPPLY CHAIN USING OUR LEVERAGE TO INFLUENCE SUPPLIER BEHAVIOR GRI 2-6, 308-1, 414-1 ENVIRONMENTAL AND SOCIAL STANDARDS EMBEDDED At CHG-MERIDIAN, we believe it is important to conduct our business in a responsible way, not least in our dealings with business partners and suppliers. Procurement gives us an opportunity to bring about positive change. For example, we have set ourselves the goal of making our supply chains more transparent and, in 2022, estab- lished procurement standards that take greater account of social and environmental factors. Our code of conduct provides the basis for all of our business relationships, including those with our suppliers, and defines the sustainability requirements we expect our suppliers to meet. It addresses topics such as equal oppor- tunities and equal treatment, worker’s rights and freedom of association, and procurement and outsourcing. As mentioned in the ‘Business ethics and compliance’ chapter, these changes were based on the principles of the Interna- tional Labour Organization (ILO), the UN Global Compact, and the Diversity Charter, to which we are signatories. GROUP-WIDE SUPPLIER MANAGEMENT STRATEGY Under our sustainability strategy, we continue to pursue our goal of revising our supplier management and adding further sustainability aspects by 2024. The aim is to create our first Group-wide supplier management strategy. CHG-MERIDIAN’s procurement organiza- tion has a decentralized structure. A range of different departments make purchases and have responsibility for managing sup- pliers. The Supplier Management depart- ment, which forms part of the Service Delivery unit, oversees our customer busi- ness and thus also our business supplier relationships. Its primary responsibility is to manage all processes and activities with our suppliers along the entire lifecycle of the business relationship. In this context, an onboarding process has been devel- oped that helps us to ensure that suppliers meet CHG-MERIDIAN’s requirements with regard to quality, reliability of supply, data protection, governance, compliance, and sustainability.

68 PARTNERSHIP & SUPPLY CHAIN ECOVADIS EVALUATION In order to achieve a transparent assessment, we are using EcoVadis to build a network of strategic and important suppliers. This supplier assessment platform enables us to evaluate and compare the sustainability performance of our suppliers and to support them in improving it. During the reporting period, we categorized all existing business suppliers in Germany, Austria, and Switzerland. All partners that were identified as strategic or important were assessed and rated regarding their sustainability- related practices. The results have been documented and, where applicable, evidenced by relevant EcoVadis certification. Suppliers that have not yet been rated by EcoVadis are required to submit a declaration in which they disclose information concerning our minimum standards. Our objective is to eventually have all strategic and important partners rated by EcoVadis. This is how we seek to play our part in promoting social and environmental responsibility in our supply chain together with our business partners. In 2023, we want to expand the assessment to our non-business suppliers. We have already made some progress with the categorization of our IT suppliers and their evaluation based on EcoVadis ratings. Step by step, we are working toward applying sus- tainability criteria to a greater extent along our entire supply chain and implementing measures such as the sustainability performance assessment for suppliers. Overall, the dialogue with our supplier network has grown stronger as a result of the measures we have taken so far. We aim to refine and expand this process. 2 2 0 2 CHG-MERIDIAN was once again awarded silver status by EcoVadis, putting the Group in the top 25 percent of all companies assessed

70 GRI CONTENT INDEX GRI CONTENT INDEX Explanation of use GRI 1 used Applicable GRI sector standards GRI standards GRI 1 GRI 2 Foundation 2021 General disclosures 2021 The organization and its reporting practices CHG-MERIDIAN is reporting on the 2022 fiscal year in accordance with the GRI standards GRI 1: Foundation 2021 None Page Omission/comment GRI 2-1 GRI 2-2 GRI 2-3 GRI 2-4 Organizational profile 7, 16–17, 75 Production credits Entities included in the organization’s sustainability reporting 2, 7 Reporting period, frequency, and contact point January 1, 2022 to December 31, 2022, annually, contact point specified in the production credits Restatements of information 36–37 In the ‘Circular economy & climate action’ chapter on page 43 of the 2021 report, we state that we were able to cut around 2,800 kg of plastic at the site in Gross-Gerau. This key figure does not appear in the 2022 report as the definition and the documentation process are being harmonized with the aim of providing complete, comparable, and reliable figures in the future. The method for calculating the refurbishment rate has been adapted since the 2021 report. Previously, the assumption was that any assets sold for €1 to €5 in Europe were spare parts. We now have access to actual figures for the rate of recycling. The calculation method has been defined and harmonized in a recycling guideline, which ensures more robust figures.

72 GRI standards GRI 2-26 GRI 2-27 GRI 2-28 Mechanisms for seeking advice and raising concerns Compliance with laws and regulations Membership associations Stakeholder engagement GRI CONTENT INDEX Omission/comment Page 30, 32 30, 43 25 21–24 56–57 Process for determining material topics 21–22 Material topics are not prioritized. All impacts above the threshold are weighted equally. GRI 2-29 GRI 2-30 Material topics GRI 3 3-1 3-2 GRI 201 GRI 3-3 Approach to stakeholder engagement Collective bargaining agreements Material topics 2021 List of material topics Economic performance 2021 Management approach GRI 201-1 Direct economic value generated and distributed GRI 301 GRI 3-3 Materials 2016 Management approach 22 15 16–17 CHG-MERIDIAN’s operations have a positive impact on economic performance through cash flows, through its business activities, and through the emphasis on ESG-linked funding. The calculation method for the economic value retained has been adjusted slightly compared with the previous year so that the economic value retained now corresponds to net income. This is because CHG-MERIDIAN has subsidiaries in which it does not hold 100 percent of the shares. Last year, only the share actually attributable to CHG-MERIDIAN was defined as the economic value retained. By contrast, the calculation of net income is based on the assumption that CHG-MERIDIAN holds 100 percent of the shares in all its subsidiaries. This means that net income includes the share of profit (loss) attributable to minority shareholders. 36–37, 39 CHG-MERIDIAN’s business model is based on the principles of the circular economy, which has the potential to reduce resource consumption by extending an asset’s usage period. However, new devices, which require a lot of raw materials to manufacture, are leased to customers. Packaging can be reduced by adapting processes and switching packing materials at the technology center in Gross-Gerau. GRI 301-3 Reclaimed products and their packaging materials 36–37, 39

74 GRI standards GRI 401-1 New employee hires and employee turnover GRI 404 GRI 3-3 Training and education 2016 Management approach GRI 404-1 GRI 404-2 GRI 414 GRI 3-3 GRI 414 GRI 418 GRI 3-3 Average hours of training per year per employee Programs for upgrading employee skills and transition assistance programs Supplier social assessment 2016 Management approach New suppliers that were screened using social criteria Customer privacy 2016 Management approach GRI 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Other non-material topics GRI 205 GRI 3-3 GRI 205-2 GRI 206 Anti-corruption 2016 Management approach Communication and training about anti-corruption policies and procedures Anti-competitive behavior 2016 Page 63–64 58 58 58 66–67 66–67 34 34 30 30 GRI CONTENT INDEX Omission/comment By offering a wide range of courses and by training apprentices, students, and interns, CHG- MERIDIAN has a potentially positive impact on its employees by preparing them as much as possible for a continually changing environment, for example, when it comes to digitalization. While there are currently no Group-wide training and CPD guidelines, the People Development department has taken the first steps toward standardization. As the raw materials used in assets are often extracted in countries of the Global South with relatively low labor standards, there is a particular risk of unfair pay and even forced labor. Suppliers in the IT industry, especially indirect suppliers, are sometimes located in ‘risk countries’ with regard to human rights. CHG-MERIDIAN is entrusted with sensitive stakeholder data in many different places, from the personal data of its employees to the confidential data of its customers, suppliers, and partners in day-to-day business, and the sometimes highly sensitive data contained in IT assets that will be refurbished. While there is a potential risk of data leaks, CHG-MERIDIAN’s certified data erasure process offers customers a high level of data protection.

76 INDEPENDENT PRACTITIONER’S REPORT INDEPENDENT AUDITOR’S REPORT on a Limited Assurance Engagement on Sustainability Information1 TO THE CHG MERIDIAN AG, WEINGARTEN We have performed a limited assurance engagement on the Sustainability Report of CHG MERIDIAN AG, Weingarten (further: CHG MERIDIAN) for the period from January 1st, 2022 to December 31st, 2022. The external sources of documentation or expert opinions mentioned in the Sustainability Report, the disclosures on energy and emissions as well as the contents on social engagement, success stories, and the VITO study are not subject to our assurance engagement and are marked as unaudited. This responsibility of the executive directors includes the selection and application of appropriate sustainability re- porting methods and the use of assumptions and estimates for individual non-financial disclosures that are reasonable in the circumstances. In addition, the executive directors are responsible for internal controls they have determined necessary to enable the preparation of the sustainability report that is free from material misstatement due to frau- dulent behavior (manipulation) or error. INDEPENDENCE AND QUALITY MANAGEMENT OF THE ASSURANCE PRACTITIONER’S FIRM RESPONSIBILITY OF THE EXECUTIVE DIRECTORS The executive directors of the company are responsible for the preparation of the Sustainability Report in accordance with the principles stated in the Sustainability Reporting Standards of the Global Reporting Initiative (hereinafter: "GRI criteria") and for the selection of the disclosures to be assessed. We have complied with the German professional require- ments on independence as well as other professional con- duct requirements. Our audit firm applies the national legal requirements and professional pronouncements - in particular the By-laws Regulating the Rights and Duties of Wirtschaftsprüfer and vereidigte Buchprüfer in the exercise of their Profes- sion and the IDW Quality Management Standards issued by the Institute of Public Auditors in Germany (IDW) and accordingly maintains a comprehensive quality management system that includes documented policies and procedures with regard to compliance with professional ethical require- ments, professional standards as well as relevant statutory and other legal requirements. PRACTITIONER’S RESPONSIBILITY Our responsibility is to express a conclusion on the Sustain- ability Reporting based on our work performed within our limited assurance engagement. We conducted our audit in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised): "Assurance Engagements other than Audits or Reviews of Historical Financial Information", issued by the IAASB. This Standard requires that we plan and perform the assurance engagement to obtain limited assurance about whether any matters have come to our attention that cause us to believe that the Sustainability Report of CHG MERIDIAN for the 1 We have performed a limited assurance engagement on the German ver- sion of the sustainability report and issued an Independent Practitioner’s Report in German language, which is authoritative. The following text is a translation of the original German Independent Practitioner’s Report.

PRODUCTION CREDITS Published by: CHG-MERIDIAN AG / Franz-Beer-Straße 111 88250 Weingarten / Germany sustainability@chg-meridian.com / www.chg-meridian.com Concept and editing: Judith Madlener, Sarah Lemke, Sabine Kania, Yannik Woserau (all CHG-MERIDIAN), akzente kommunikation & beratung GmbH, Michael Dünser GmbH Design: Anja Pircher Design, Simone Angerer Photo credits: Jehle & Will: p. 5, Conné Van D’Grachten: p. 6, Martin Joppen Photographie: p. 23, Privat: S. 52–54. Other photos by: J. u. A. Frischeis, Storopack, Boston Scientific, Shutterstock, iStock Disclaimer: This report contains forward-looking statements that reflect the views currently held by the Board of Management of CHG-MERIDIAN AG with respect to future events. These forward-looking statements are based on our latest plans, assessments, and projections. Assertions relating to the future merely reflect the situation at the time that they were made. These assertions are dependent on risks and uncertainties as well as other factors over which CHG-MERIDIAN has no influence and which can lead to significant deviations from the actual results of these assertions. These risks, uncertain- ties, and other factors are described in detail in the risk report section of the CHG-MERIDIAN AG group management report. CHG-MERIDIAN AG does not intend to update such assertions relating to the future. © CHG-MERIDIAN 2022