Allegro.eu SA

vi. Systematyczny przegląd realizacji rezultatów Polityki odbywa się w ramach Komitetu Zarządzającego ds. CSR & Sustainability, w którego skład wchodzą: General Counsel and Corporate Affairs Director, Communications Director oraz Chief Security Officer. Cyklicznie efekty przeglądu przedstawiane są i akceptowane przez Komitet Kierowniczy, który składa się z CEO oraz pozostałych przedstawicieli najwyższego organu zarządczego Znaczących Spółek Allegro.eu. Nadzór nad przeglądem Polityki Klimatycznej prowadzi Zarząd Allegro.eu, a jego wyniki są prezentowane w Raporcie Allegro.eu.

The Board of Directors is responsible for ESG leadership including oversight and monitoring ESG and climate strategy and flagship non-financial KPI performance. It also monitors corporate risk (incl. ESG and climate), defines the scope of risk management, defines directions for the development of the risk management system and sets risk appetite levels. The Board of Directors is regularly informed about sustainability matters through the following committees directly reporting to the Board of Directors: **•** Audit Committee (AuditCo); **•** Remuneration and Nomination Committee (RemNomCo; formerly RemNomESGCo); **•** ESG Committee (ESGCo; formerly RemNomESGCo). More detailed information on how committees are involved in material impacts, risks and opportunities identification and assessment is described in the Management Review, in chapter III. [...] The ESG index consists of 5 annual targets directly related to the strategic ESG goals of the Allegro Group. Each of the five objectives carries equal weight. The list of ESG goals is presented in the chapter "ESG 2024 performance" [...] The ESG index reflects the Allegro Group's commitment to sustainability and responsible governance. The incentive system was approved by RemNomCo, which also has the authority to update it. [...] The Allegro Group has ESG risk management and climate risk management, which are part of the Allegro Group's ERM. Non-compliance with reporting regulation is one of the identified risks for the Allegro Group, as diagnosed in the double materiality process. The risk assessment approach and prioritisation methodology is described in the chapter "Materiality assessment process". [...] The sustainability reporting process was undergoing a substantial transformation in its reporting procedures, focusing on data quality, reliability and auditability. The detailed scope of the sustainability reporting is defined by double materiality analysis (DMA) that is reviewed at least once in three years and double checked by the Board of Directors once a year. In 2024, the ESGCo and the AuditCo of Allegro Group held additional meetings where they were updated on the progress of CSRD-aligned reporting preparations. Based on the Committees' recommendations, the Board of Directors adopted the Sustainability Reporting Policy. The Sustainability Reporting Policy was introduced in order to set new standards for sustainability reporting in compliance with CSRD. [...] The Sustainability Reporting Policy requires at least two levels of data verification before its delivery to the external auditor for the purposes of conducting a limited assurance attestation. As part of the first line of defense, the data controller checks the accuracy, completeness and verifiability of data and evidence provided by data providers. Within the second line of defense, the central verification team checks to ensure that data prepared by data providers is complete and accurate. If any issues or inconsistencies are identified, the central verification team provides feedback to data providers and/or data controllers, who then address the concerns for clarification or correction. Once all data for a metric has been verified and documented, the central verification team approves the ESG metric for final submission to the appropriate stakeholders. This Policy will be regularly updated by the ESG team and approved by the Board of Directors at least once a year, or more frequently if there are significant changes to the process, to ensure its relevance and effectiveness.

5. Policy monitoring and review
This policy will be regularly reviewed and updated by the ESG team at least every year to ensure its relevance and effectiveness in line with the latest environmental protection trends and regulations.
The policy was approved by the Board of Directors, ensuring it complies with the law and adheres to relevant guidelines.
All employees and contractors are responsible for implementing and applying the Climate and Environment Policy, overseeing its integration into our operations, and ensuring that our practices remain at the forefront of sustainability standards.
In the event of a breach of this policy, immediate corrective actions will be taken to address the violation. If an Employee or any other obligated person experiences or becomes aware of anything that violates the provisions of this Policy, they should immediately report this pursuant to the Whistleblowing Procedure. Any irregularities will follow the established non-compliance procedure and will be directed to the appropriate person if necessary. Furthermore, the findings and actions taken will be reported to the CEO, ensuring transparency and accountability.