Directors' Report on the Operations of the Benefit Systems Group

The report presents Benefit Systems Group's first sustainability statement prepared in compliance with CSRD and ESRS, supported by a 2024 double materiality assessment. It reports 113,531.55 MWh of total energy consumption, 17,803 MWh of renewable energy, and gross Scope 1, 2 and 3 emissions using both location-based and market-based Scope 2 methods. The workforce disclosures include 2,437 employees at year-end and detailed health and safety metrics. The report also documents ESG governance through the Management Board, ESG Committee and Audit Committee.