Consolidated Non-Financial Information Statement and Information about Sustainability

The report presents a full-group ESRS sustainability statement for 2025, covering all ACS activities and countries. It updates the Group's double materiality assessment and provides detailed climate, energy, water, waste, biodiversity, workforce and governance disclosures. Reported 2025 highlights include Scope 1 emissions of 2,249,245 tCO2eq, Scope 3 emissions of 6,137,180 tCO2eq, total energy consumption of 10,617,759 MWh, 167,803 employees and 14,313,024 t of waste generated. The report also documents the completion of the 2025 Sustainability Master Plan, including its climate, circularity, diversity and governance objectives.