EHL Sustainability Report 2023

About this Report

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A clearly structured study

Great numbers, also for the feedback We used two online questionnaires with

identical content for both internal and external stakeholders. In both questionnaires, we first asked about the relevance of the sustaina- bility topic. If the topic was categorised as relevant, questions on the impact on people and the environment followed. Stakeholders were asked to assess the potential and actual impacts in this context (in terms of extent, scope and remediability). We also carried out an assessment of financial materiality. A ques- tionnaire was sent to the managing directors in which the potential amount of the financial impact and its probability of occurrence were assessed. We chose this two-stage approach in order to precisely record the potential impact on people and the environment for topics with high relevance. If a topic was considered to be of high importance in terms of relevance and impact, we ranked it correspondingly higher in the materiality analysis. Impacts of EHL that are considered to be particularly significant indicate opportunities and potential disad- vantages for people or the environment. This makes it possible to avoid hazards in advance and realise improvements more quickly. We reached a total of 493 internal and external stakeholders. And we achieved an impressive net response rate of 38.1 % of fully completed questionnaires. The study was conducted in the period from Q4 2022 to Q1 2023. EHL Immobilien Group underwent a restructuring on 1 December 2023, which could have a potential impact on the data and analyses presented here. In order to take account of this reorganisation and its potential impact on the relevance of sustain- ability topics, a new survey with subsequent materiality analysis is planned as part of the preparation of the next sustainability report in 2026.

In advance, we defined 13 fields of action and 52 sustainability topics based on the ESRS drafts (as of August 2022) and the GRI Standards (2021) and identified (company- specific) topics based on these.

Sustainability in procurement  Procurement process  Audits

Management  Management commitment to sustainability  Sustainability awareness  Sustainability-based corporate strategy  Fair and transparent remuneration policy  Prevention of corruption and bribery  Compliance with professional ethics

Innovation management  Digitalisation and optimisation  Innovation in brokerage  Innovation in administration  Innovation in valuation Risk management and internal control systems  Environmental management systems  Certifications  Data protection  Compliant systems  Compliance guidelines  Compliance training Diversity & equal opportunity  Inclusion  Equal opportunity in career planning  Diversity  Age structure and diversity in management

Climate change  Renewable energy sources  Mobility  Energy-efficient locations Environmental factors in business activity  Sustainable actions by suppliers  Feasibility studies  ESG contact person  Sustainability information for customers

Health and occupational safety  Work accidents and prevention  Safety and well-being  Ergonomic work  Health-promoting measures  Sick leave days Training and education  Training positions  HR development  Management development  Training opportunities Modern employer  Corporate culture  Attractiveness  Employee satisfaction  Staff turnover  Flexible working time models

Social mission  Support for local

educational facilities  Associations and charitable organisations  Cooperation with NGOs

Resource consumption and circular economy

Customers  Service quality  Interaction  Dependence  Satisfaction

 Material consumption  Waste management  Water consumption

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