Business Responsibility and Sustainability Report

The report covers an 18-month transition period ending March 31, 2026, and describes a double materiality assessment spanning societal impacts and financial materiality. It reports Scope 1 and separately identified location- and market-based Scope 2 emissions, alongside energy, water, and waste data. Siemens also describes renewable electricity use and decarbonization ambitions, and states that its BRSR Core indicators received reasonable assurance.