GRI 2-2, GRI 2-14 4.1 SCOPE & INDICATORS 4.0 READING GUIDE This document has been prepared with reference to the GRI standards and has been approved by Marco Bühler on 18.09.2024. The GRI Content Index contains a full list of all reported GRI disclosures. A description of the stakeholder involvement in the reporting process can be found in chapter 2.3. Unless otherwise stated, all data and information reported refer to Beurer GmbH and its subsidiaries as of 31st March of the reporting period. The subsidiaries are: Beurer Italia S.r.l., Beurer France S.A.S., Beurer Austria GmbH, Beurer Schweiz AG, Beurer Benelux B.V., Beurer Polska Sp., Beurer Hungaria KFT, Beurer UK Limited, Beurer India Private Ltd., Beurer 4.2 INFORMATION ABOUT THE METHODOLOGICAL CONTEXT 3.1 Protecting the climate Emissions data covers Beurer GmbH and subsidiaries. Data was collected for locations with more than 10 employees. These locations cover 96 % of all employees. In a small number of cases, data had to be extrapolated to cover all subsidiaries, as data on quantities was not tracked. Calculations were performed in line with the Greenhouse Gas Protocol. Our carbon footprint calculation does not cover the following GHG protocol categories: 2 – Capital goods 8 – Upstream leased assets: not material 10 – Processing of sold products: not applicable to our products 11 – Use of sold products: significant uncertainty surrounds this data, therefore it was omitted from this report 12 – End-of-life treatment of sold products 13 – Downstream leased assets: not material 14 – Franchises: not applicable to Beurer 15 – Investments Category 1 – purchased goods and services covers the materials used for our products. Office supplies as well as services were deemed to not be material, based on an assessment of spending in these categories. For more information on category 1 – purchased goods and services, also see the notes on chapter 3.2 below. The quantities of materials used are extrapolations based on one product in each group of products. One product from each parts group was disassembled and the materials that make up the product were weighed. These weights were then multiplied by sales figures for 2023/24. This data was also used for the carbon footprint calculation of purchased goods. Emissions factors were sourced from publicly available (government) databases where possible, as well as from ecocockpit, which compiles data from various sources. 3.3 Opting for sustainable packaging The packaging data for each product and the quantities of materials used for the packaging are stored in our ERP system. We multiplied this packaging data by the amount of incoming goods for the financial year 23/24 to calculate the total amount of packaging materials used. Some data is not yet stored in our ERP system. The packaging quantities for some products sold in China and the USA and the packaging quantities for spare parts are not yet included in the data. This year, the amount of wrapping film used in our warehouse is reported for the first time. We aim to continue to provide more complete data in the coming years. 3.4 Sustainable supply chain management Thanks to our membership of amfori, we have access to the amfori sustainability platform. This platform allows us to connect with a large part of our suppliers and easily exchange data. We can also use it to assess our suppliers and track the sustainability of our supply chain. For instance, we can see how many of our suppliers have been audited for sustainability and where negative social or environmental impacts have been identified. The platform keeps the data updated and easily accessible at all times. We aim to increase the fraction of suppliers registered on the platform on a regular basis. 3.5 Health & wellbeing of our customers Incidents that occurwhile using our products are processed and recorded in our process management tool as soon as they are reported. 3.6 Our people The number of employees at each location is centrally managed and updated monthly by the Human Resources department at our headquarters in Ulm. Additionally, annually detailed demographic data on employees is collected for the sustainability report and further internal use. This enables us to easily monitor global changes in our workforce. Data on the occupational safety system at Beurer GmbH is collected both by an external provider and by our own trained personnel, who keep us updated on any new developments at each location and provide us with the latest information. The Beurer subsidiaries have their own health- and safety policies, based on local regulations. The data regarding occupational health and safety in this report covers Beurer GmbH. 3.7 Our social responsibility Every project funded by the Beurer Foundation submits a report to the foundation twice a year. These reports include the project duration, project costs and the number of people reached by the project. The data in the report is collected and evaluated at regular intervals when the Board of Trustees meets. The data reported here covers the projects supported by the Beurer Foundation in the financial year 2023/24. If you have any questions regarding Beurer’s sustainability strategy or this report, you can contact us at: esg@beurer.de. North America L.P., Beurer Far East Ltd, Beurer Medical Italia S.r.l., Beurer MLD S.R.L., Beurer Medical Hungary Kft. and Dongguan DaMei Appliances Ltd. For detailed information on calculation methods and assumptions used, see chapter 4.2. 48 49
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