Universal registration document 2025-2026

Changes in consolidated shareholders' equity 207

Notes to the annual consolidated financial

statements 208

Statutory auditors 'report on the consolidated

A family-owned group, a pioneer 8 in plant-rich food

Iconic brands

100%

of sales certified B Corp

Family business for

7

generations

1. La nature, notre futur 8

2. Evolving while remaining true to its roots 8

3. Financial and non-financial indicators 9

Transforming our model for the 10

long term

1. Message from Xavier Unkovic, Chief 10

   Executive Officer of the Bonduelle Group

2. The drivers of our transformation 12

3. Breakdown of sales 13

4. An organization divided into three regions 14

An impact-driven company 15

1. A mission to support the food transition 15

2. Higher-quality, plant-rich food for everyone 16

3. Toward more resource-efficient production 18

4. A momentum driven by dedicated 19

   employees and partners

5. Key figures of our impact strategy 21

6. Our value creation model for stakeholders 22

1. La nature, notre futur

   The Bonduelle Group is above all a family story from the north of France that has lasted for seven generations. Present in nearly 100 countries, we are proud of our iconic brands, Bonduelle, Cassegrain, and Globus. We work with 1,800 passionate growers to provide vegetables harvested at their peak of flavor and nutritional value.

   Family business for

   7

   generations

   100

   countries sell our products

   €2,186

   million in sales

   Because every meal is an opportunity to make a difference, we are committed to inspiring the transition toward a plant-rich diet, to contribute to people's well-being and planet health.

   In January 2026, we earned B Corp certification for the entire Bonduelle Group, thereby reaffirming our commitment to continuous improvement in environmental, social, and governance challenges.

   Our 3 iconic brands

2. Evolving while remaining true to its roots

   • A family-owned group, founded in 1853;

   • a mission with a meaningful impact: inspire the transition toward a plant-rich diet to contribute to people's well-being and planet health;

   • iconic, innovative brands for an accessible and delicious food transition;

   • 8,800 committed employees who contribute to a responsible and effective model;

   • strong ties with our production partners and expertise in the agribusiness sector;

   • a multi-regional geographic presence with production and logistics sites right in the heart of the fields:

     → 27 sites in the heart of Europe's farmlands,

     → 5 sites in the heart of Eurasia's farmlands,

     → 4 sites in the heart of North America's farmlands

     8 Universal Registration Document 2025-2026 BONDUELLE

     Integrated report

     Sustainability report and Duty of1 care

     Corporate governance report

     Report of the general management

     Consolidated financial statements

     Parent company financial statements

     Information on the company and the share capital

     Additional information

     ‌A FAMILY-OWNED GROUP, A PIONEER IN PLANT-RICH FOOD

3. Financial and non-financial indicators 1.

   At 2025/06/306		At 2026/06/306
   Sales (in millions of euros)	2,204	2,186
   Evolution	(0.9)%	(0.8)%
   Current operating income (in millions of euros)	83.8	79.6
   Net income (in millions of euros)	(11.5)	16.2
   REBITDA (in millions of euros)1	169.0	161.3
   Leverage ratio2	3.38x	3.58x
   Capital expenditure (in millions of euros)3	73.6	64.1
   ROCCE4	7.1%	6.6%
   50% of branded sales generated by cullinary offering by 2030	41.1%	40.4%
   85% of branded products rated Nutri-Score A or B by 2030 (2024 algorithm)	91.9%	92.7%
   100% branded products free from controversial additives by 2030	93.5%	97.3%
   Our three regions have implemented a program to promote plant-rich cuisine	-5	2 regions
   every year
   80% of growers engaged in regenerative agriculture by 2030	57.6%	61.1%
   100% of our packaging designed to be recyclable or reusable by 2030	98.1%	98.3%
   1/3 recycled material in plastic packaging by 2030	-5	25.0%
   -38% Scopes 1 and 2 greenhouse gas (GHG) emissions by 2035 (absolute)	(3.8)%	(18.7)%
   -30% Scope 3 greenhouse gas (GHG) emissions by 2035 (intensity)	(3.5)%	5.7%
   100% of countries implement inclusive practices each year	-5	100%
   75% employee engagement rate each year	73.0%	72.0%
   100% of sites with an active Food culture program each year	65.9%	79.0%
   100% of sites involved in local initiatives each year	100%	97.5%
   90% of growers' contracts renewed each year	85.6%	87.1%

   1. REBITDA (Recurring Earnings before Interest, Taxes, Depreciation, and Amortization). This indicator represents recurring profitability generated by the activity independent of financing conditions, taxes and depreciation and amortization of property, plant, and equipment.

   2. Leverage ratio: net financial debt/REBITDA.

   3. See Section 5 "Consolidated financial statements", Note 11.3 "Property, plant and equipment".

   4. Current operating income before tax/capital employed.

   5. No result available for the indicator.

   6. The methods for calculating the extra-financial indicators are presented in Section 2 "Sustainability report and Duty of care", for each target definition. In addition, the evolution of the impact strategy is explained in Section 1.3.1 "A mission to support the food transition / From materiality to action".

      BONDUELLE Universal Registration Document 2025-2026 9

      1. Integrated report

1. Message from Xavier Unkovic,

   Chief Executive Officer of the Bonduelle Group

   Transforming a century-old company means turning its legacy into a strength to meet the challenges of tomorrow. It means giving it the necessary resources to remain useful, relevant, and a source of value in an increasingly complex environment, while pursuing the goal that has driven us from the very beginning: to make plant-rich food simpler, more accessible, and more appealing.

   A necessary transformation in a challenging environment

   When we began transforming Bonduelle two years ago, we knew we had to adapt our business model to the profound changes in our operating environment.

   The 2025-2026 fiscal year was marked by a series of headwinds: geopolitical instability, economic tensions, cost pressures, as well as particularly challenging agricultural and weather conditions across all our regions.

   In this challenging environment, the group reported a current operating income of 79.6 million euros, which does not yet reflect the expected benefits of the transformations underway. While the progress we have made is real, it is taking place in an environment that is disrupting our path toward improved profitability.

   Nevertheless, this year confirms that the decisions made were the right ones. We continued to streamline our business portfolio, strengthened our operational discipline, and accelerated the transformation of our operating models to build a more agile Bonduelle-one that is closer to today's consumers and, as a result, more competitive and better equipped to weather uncertainty. The continuation of the group-wide transformation program and the B Corp certification of the entire Bonduelle Group, announced in January 2026, are two major examples of this momentum.

   Adapting our offerings to keep pace with changing eating habits

   This transformation is also reflected in our ability to better meet consumer expectations.

   All over the world, we are developing products that fit naturally into everyday life and meet the diverse expectations of flexitarian consumers.

   From complete meals and convenient lunch options to help with meal prep and moments of sharing and conviviality, our goal is to make plant-rich foods more accessible in all their forms without compromising on enjoyment or convenience.

   The initial results of this strategy are encouraging. In the United States, Loaded Bowls continue to grow and strengthen our position in the ready-to-eat plant-rich meals market. In Europe, innovations such as "Pasta Poêlée" and other new culinary offerings are gaining popularity among consumers. In Eurasia, growth in the culinary categories also confirms the validity of our strategic direction.

   Beyond commercial success, these advances reflect a strong conviction: the growth of the plant-rich sector will depend on solutions that are simple, appealing, and tailored to consumers' actual needs. The transformation of our portfolio is underway.

   Strengthening our resilience to build the future

   The post-fiscal year climatic events observed during the summer of 2026 highlighted the growing vulnerability of agricultural systems in the face of accelerating climate change. Behind these phenomena lie very concrete realities for growers, local communities, and the entire food supply chain.

   10 Universal Registration Document 2025-2026 BONDUELLE

   In the face of these challenges, we must continue to work with all stakeholders, from farm to table, to build the resilience of our food systems.

   This goal is fully aligned with our mission: inspire the transition toward a plant-rich diet to contribute to people's well-being and planet health. Now more than ever, it serves as our guiding principle and calls on us to accelerate the evolution of our production methods and offer solutions that contribute to a desirable food transition. Our commitment, alongside our agricultural partners, to developing regenerative agriculture is a concrete example of this.

   Fiscal year 2026-2027 will continue along these lines. We will resolutely continue the transformation we have begun, while maintaining our investments in our brands, our innovations, and our priority regions.

   Transforming a century-old company does not happen in a year, nor is it without obstacles. The turbulence we are currently experiencing does not call our course into question; on the contrary, it underscores its necessity. Building on the commitment of our teams and agricultural partners, and the strength of our brands, we are continuing this transformation with clarity, determination, and confidence in the potential of plants to meet tomorrow's expectations.

   The Global Executive Leadership Team

   From left to right, members of the Global Executive Leadership Team (GELT):

   Mathias Levoir

   Chief Operations Officer

   Helmi Bessaies

   Chief Digital Transformation Officer

   Bobby Chacko

   Chief Executive Officer, Bonduelle Americas

   → Ekaterina Eliseeva

   Chief Executive Officer, Bonduelle Eurasia and Emerging Markets

   Marine Henin

   Head of Human Resources

   Cyrille Auguste

   Chief Executive Officer, Bonduelle Europe

   Xavier Unkovic

   Chief Executive Officer, Bonduelle Group

   Céline Barral

   Chief Strategy, Brands and Impact Officer

   François-Xavier Lacroix

   Chief Performance and Finance Officer

   BONDUELLE Universal Registration Document 2025-2026 11

   1. Integrated report

2. The drivers of our transformation

   The 2025-2026 fiscal year was marked by tangible progress on several strategic initiatives designed to strengthen our competitiveness, our impact, and our capacity for innovation in the long term.

   TRANSFORM TO WIN: our transformation strategy

   The 5 pillars of the transformation strategy

   1. Performance

      Strengthening operational excellence to spread a performance culture throughout the Company.

   2. Strong brands and innovation

      Developing and leveraging the power of brands to bring healthy and tasty food to the table.

   3. Key geographies

      Preparing each of our regions for the challenges of tomorrow, while staying as closely attuned as possible to consumer needs.

   4. Operational excellence

      Simplifying our operations and organization for greater efficiency.

   5. Impact strategy

   Working with living organisms to strengthen the resilience of our business model.

   Reinventing our portfolio and brands

   The 2025-2026 fiscal year marked an important milestone in the evolution of our product portfolio and our brands. To support our future growth, we have continued to refocus our offerings on more promising segments, while simplifying our product portfolio. We have also strengthened the quality of our marketing and sales execution to increase the effectiveness of our investments and the impact of our brands. This momentum was reflected, in particular, by the launch in Europe of the "Let good win" communications platform, designed to modernize the Bonduelle brand's image and strengthen its connection with consumers.

   Strengthening our ability to execute

   This year saw the establishment of the Transformation Office, designed to accelerate the implementation of our strategic priorities through shared governance, precise management of initiatives, and broader engagement of our teams. More than 200 initiatives have been organized around 24 strategic areas to sustainably improve our performance and support our growth trajectory. Our transformation is based on a collective, simple, and rigorous approach.

   Accelerating our digital transformation

   Digital technology is now a key driver of Bonduelle's transformation. As part of the Transform to Win strategic programs, it helps simplify and automate processes, improve performance management, and enhance data quality and value. A true strategic asset, data is now a major driver of performance, operational efficiency, and the streamlining of our operations.

   Implementing our impact strategy

   The 2025-2026 fiscal year was marked by the update to our 2030 impact strategy, which is structured around three complementary pillars: Food, Planet, and People. This ambition was reinforced by the award of B Corp certification to the entire group in January 2026, demonstrating our commitment to combining economic value creation, environmental contribution, and social responsibility. As part of our commitment to continuous improvement, this strategy translates our ambition into concrete and measurable actions. The associated indicators are therefore regularly reviewed and expanded to ensure they remain aligned with changes in our material challenges, the expectations of our stakeholders, and B Corp standards.

   Integrated report

   Sustainability report and Duty of1 care

   Corporate governance report

   Report of the general management

   Consolidated financial statements

   Parent company financial statements

   Information on the company and the share capital

   Additional information

3. Breakdown of sales

   TRANSFORMING OUR MODEL FOR THE LONG TERM

   1.

   By geographic zone

   France

   7

   1

   5

   2

   1

   3

   6

   4

   2

   3

   4

   5

   6

   7

   32.2%

   United States

   23.2%

   Southern Europe

   12.1%

   Eurasia

   11.8%

   Germany

   7%

   Central and Eastern Europe

   6.7%

   Northern Europe

   4.6%

   Rest of the World

   2.3%

   By Europe Zone and Non-Europe Zone By brand

   63%	Europe Zone	62%	Brands
   37%	Non-Europe Zone	38%	Private labels

   By distribution channel By segment

   82%	Retail	51%	Canned
   16%	Food service	35%	Fresh
   2%	Other networks	14%	Frozen

   1. Integrated report

4. An organization divided into three regions

   Global Executive Leadership Team

   Europe Zone

   €1,372 M

   of sales

   Non-Europe Zone

   €814 M

   of sales

   Bonduelle Europe

   Canned, frozen and fresh

   26

   Production and logistics sites in the heart of farmlands

   5,160

   full-time equivalent employees

   Bonduelle Americas

   Fresh

   4

   Production and logistics sites in the heart of farmlands

   2,330

   full-time equivalent employees

   Bonduelle Eurasia

   and Emerging Markets

   Canned and frozen

   6

   Production and logistics sites1 in the heart of farmlands

   1,080

   full-time equivalent employees

   High-end Multi-technologies Retail

   France

   Core market Ambient products Retail

   Eurasia

   Core market Multi-technologies

   Retail and food service

   International

   1 The wild and cultivated mushroom site in Herm (France) is operated by Bonduelle Eurasia and Emerging Markets.

   Integrated report

   Sustainability report and Duty of1 care

   Corporate governance report

   Report of the general management

   Consolidated financial statements

   Parent company financial statements

   Information on the company and the share capital

   Additional information

1. A mission to support the food transition

   AN IMPACT-DRIVEN COMPANY

   1.

   In the face of climate challenges, the loss of biodiversity, and growing public health concerns, we are convinced that a diet that puts vegetables and legumes at the center of the plate can help address these challenges1.

   Our Mission

   Inspire the transition toward a plant-rich diet to contribute to people's well-being and planet health.

   7 out of 10 people

   want to eat more plant-rich foods2

   6 out of 10 people

   support policies aimed at reducing meat consumption3

   3 out of 4 people

   believe that human and planet health are closely linked4

   The Bonduelle Group's mission directly contributes to six of the United Nations' Sustainable Development Goals: Zero Hunger (SDG 2), Good Health and Well-being (SDG 3), Decent Work (SDG 8), Responsible Consumption (SDG 12), Climate Action (SDG 13), and Life on Land (SDG 15).

   B Corp: a global movement, a call for progress

   In 2025-2026, we reached a major milestone with the B Corp certification of 100% of the Bonduelle Group. This recognition reaffirms our commitment to creating value for all of our stakeholders and to making continuous progress on environmental, social, and governance challenges. Through B Corp, we are part of a global movement of companies working to serve people and the natural world.

   From materiality to action

   Our double materiality analysis has helped us identify the challenges where Bonduelle can have the most significant impact. They focus on access to safe, affordable, and plant-rich foods, as well as high-quality consumer information. They encompass environmental conservation in the face of climate challenges and pressure on natural resources, as well as human and societal challenges related to health, safety, human rights, working conditions, value sharing, and community development. Details on the material challenges and the assessment methodology can be found in Sections 2.1.3 and 2.1.4 of the Sustainability report and Duty of care.

   To address these priorities, we have structured our impact strategy around three complementary pillars: Food, Planet and People. Supported by our B Corp certification and grounded in a commitment to continuous improvement, this strategy translates our ambition into concrete and measurable actions. The associated indicators are therefore regularly reviewed and expanded to ensure they remain aligned with changes in our materiality challenges, the expectations of our stakeholders, and B Corp standards.

   1. The EAT-Lancet Commission on healthy, sustainable, and just food systems: https://www.thelancet.com/commissions-do/EAT-2025

   2. Grains of Truth 2024 Report - GlobeScan | Know your world. Lead the future: https://globescan.com/2025/01/30/grains-of-truth-2024-report/

   3. Global Survey 2024 - Earth4All: https://earth4all.life/global-survey-2024/

   4. Global Survey 2024 - Earth4All: https://earth4all.life/global-survey-2024/

   1. Integrated report

2. Higher-quality, plant-rich food for everyone

   Food lies at the intersection of public health, environmental challenges, and consumer empowerment. However, only 1 in 5 adults meets the recommended intake levels for fruits and vegetables1, while nearly 3 out of 4 consumers base their food purchases on the list of ingredients2. To meet these expectations, we develop products in accordance with rigorous quality and nutritional standards, with a commitment to transparency. We are also expanding our plant-rich product offerings to better cater to a wider range of mealtimes and encourage changes in eating habits, with the goal of making plant-rich food more accessible. A need confirmed by consumers: 92% of participants in an OpinionWay study on flexitarianism believe, after one year, that vegetarian meals are a useful way to add variety to their diet3.

   Build a relevant portfolio

   We develop products-including more prepared foods-that fit naturally into everyday life and meet the diverse expectations of flexitarian consumers, making it easy for everyone to access plant-rich food.

   Objectives by 2030

   50% of revenue generated by cullinary offering

   2025-2026 results

   40.4% of revenue generated by cullinary offering

   82% of products are suitable for a vegetarian diet

   From Loaded Bowls in the United States to Bonduelle's iconic vegetables, and including Globus recipes in Eurasia and Cassegrain in France, our goal is the same everywhere: to make plant-rich food easier to incorporate into everyday life. To meet the diverse needs and expectations of flexitarians, we offer a wide range of plant-rich solutions, from everyday ingredients to meal kits, as well as ready-to-eat recipes and products designed for sharing. Delicious and affordable options that fit naturally into any lifestyle.

   Offer products that meet high nutritional standards

   Because quality is consumers' top priority, we continue to improve our recipes to offer products that are increasingly simple, with positive nutritional profiles and transparent information for consumers.

   Objectives by 2030

   100% of products free of controversial additives

   85% of products rated Nutri-Score A or B (2024 algorithm)

   2025-2026 results

   97.3% of products are free of controversial additives

   92.7% of products are rated Nutri-Score A or B

   Pioneers in the Origin'Info initiative: from the outset, we have supported the efforts launched by the French government to improve consumer information. This voluntary initiative demonstrates our commitment to greater transparency. Today, the origin of the main agricultural raw materials used in 84% of Bonduelle-branded products sold in France is indicated, primarily via a digital platform that enables this information to be updated.

   84% of Bonduelle-branded products in France list the origin of their main agricultural raw materials

   1. Global variability in fruit and vegetable consumption - PubMed : https://pubmed.ncbi.nlm.nih.gov/19362694/

   2. Global clean label trends. Nearly 1 in 2 consumers globally : https://www.innovamarketinsights.com/trends/global-clean-label-trends/

   3. Source: 2025 Flexitarianism Observatory-OpinionWay for the Bonduelle Group-a panel of 427 flexitarian households tracked over 12 months in France.

   Integrated report

   Sustainability report and Duty of1 care

   Corporate governance report

   Report of the general management

   Consolidated financial statements

   Parent company financial statements

   Information on the company and the share capital

   Additional information

   Encourage behavior change

   We help change eating habits in ways that go beyond our products.

   Objectives by 2030

   Our three regions have implemented a program to promote plant-rich cuisine every year

   Increase the number of people who benefit from the Louis Bonduelle Foundation's initiatives each year

   2025-2026 results

   Two out of three regions have implemented a program to promote plant-rich cuisine

   11,869 chefs trained in plant-rich cuisine in 2025-2026

   536 schools participated in the Vegetable Garden World Cup

   AN IMPACT-DRIVEN COMPANY

   The Louis Bonduelle Foundation is expanding its efforts to engage younger generations through the Vegetable Garden World Cup, an international educational program developed by the Landestini association. This initiative, carried out in 16 countries, raises students' awareness of food and nature through the creation of educational gardens. In 2025-2026, it enrolled no fewer than 23,351 children in 536 schools, compared with 4,000 children two years earlier. This strong growth demonstrates the program's ability to raise awareness among a growing number of young people about challenges related to food, biodiversity, and sustainable development.

   1.

   Since 2019, we have been helping catering professionals to integrate more plants into their menus via Greenology. We offer online training, hands-on recipes, and face-to-face masterclasses with our culinary advisors. In 2025-2026, 11,869 chefs were trained in plant-rich cuisine.

   1. Integrated report

3. Toward more resource-efficient production

   Changing our production methods today means taking into account resources that are under pressure and ecosystems that have been weakened. Food accounts for 20 to 30% of the global1 individual carbon footprint, and agriculture accounts for more than 70% of global freshwater withdrawals2. Yet solutions do exist: diversified farming practices-at the heart of regenerative agriculture-can increase biodiversity by 37% to 189% over the long term3. In light of these challenges, we are transforming our practices to adopt a more resilient model. Our climate strategy is based on the Net Zero Initiative (NZI) framework to help reduce our carbon footprint, while our actions are aimed at making our production more resource-efficient.

   Climate action

   We are taking action both to reduce our emissions and to adapt our operations to the effects of climate change.

   Objectives by 2035

   38% reduction in our GHG emissions for Scopes 1 and 2 by 2035 (vs. FY20 in absolute)

   30% reduction in Scope 3 GHG emissions by 2035 (vs. FY20 in intensity)

   Objectives by 2030

   Implementation of an analysis and adaptation plans in operations, agriculture, and procurement

   2025-2026 results

   18.7% reduction in Scopes 1 and 2 GHG emissions (vs. 2019-2020 in absolute)

   5.7% increase in Scope 3 GHG emissions (vs. 2019-2020 in intensity) and 14.1% reduction (vs. 2019-2020 in absolute)

   Act to preserve natural resources

   We are taking action to reduce our impact on natural resources, accelerate the circularity of our packaging, and enhance the sustainability of our supply chain.

   Objectives by 2030

   100% of packaging designed to be recyclable or reusable4

   1/3 recycled material in plastic packaging

   90% of irrigable surface areas managed using a decision-support tool for irrigation

   2025-2026 results

   98.3% of our packaging is designed to be recyclable or reusable

   25% of recycled material in plastic packaging

   68.6% of irrigable surface areas use a decision-support tool for irrigation

   31.7% of renewable energy in our energy mix

   Climate scenarios help us identify risks in our various areas of operation and at our priority production facilities, so we can develop local adaptation plans. In terms of agricultural sectors, we are implementing regenerative agriculture, adapting our crop varieties, and adjusting our production areas to better cope with the effects of climate change. This approach has led us, in particular, to shift part of our pea crops in France to the more temperate coastal areas.

   We are continuing to expand the use of renewable energy at our production facilities. In 2025-2026, they accounted for 31.7% of our energy mix. This initiative is driven in particular by the use of biogas and biomass at our sites, the deployment of solar power systems, and the use of direct purchase agreements for renewable electricity. Thanks to biomass, the French sites in Estrées-Mons and Renescure together prevent the emission of 19,000 metric tons of CO₂ each year.

   1. Greenhouse gas emissions from agrifood systems. Global, regional and country trends, 2001-2023: https://www.fao.org/statistics/highlights-archive/highlights-detail/greenhouse-gas-emissions-from-agrifood-systems.-global--regional-and-country-trends--2001-2023/en

   2. The State of the Worlds Land and Water Resources for Food and Agriculture: https://www.fao.org/publications/fao-flagship-publications/the-state-of-the-worlds-land-and-water-resources-for-food-and-agriculture/en

   3. Long-term agricultural diversification increases financial profitability, biodiversity, and ecosystem services: a second-order meta-analysis | Nature Communications: https://www.nature.com/articles/s41467-025-67757-7

   4. As required by the European PPWR regulation.

   Integrated report

   Sustainability report and Duty of1 care

   Corporate governance report

   Report of the general management

   Consolidated financial statements

   Parent company financial statements

   Information on the company and the share capital

   Additional information

   Help protect ecosystems and

   Objectives by 2030

   AN IMPACT-DRIVEN COMPANY

   1.

   biodiversity

   ‌Together with our farming partners, we are accelerating the adoption of regenerative agriculture practices: cover cropping and reduced tillage, crop rotation diversification, and sustainable management of water, nitrogen, and crop protection products. Their commitment is evaluated using a scoring grid based on research and independent standards. At the same time, we are assessing biodiversity-related challenges at our sites in order to identify our priorities for action.

   80% of growers engaged in regenerative agriculture

   2025-2026 results

   61.1% of growers engaged in regenerative agriculture

   Since 2023, the Farm Academy has been supporting our agronomists and growers who are interested in adopting regenerative agriculture practices. The course includes 60 to 120 hours of training.

4. A momentum driven by committed employees and partners

   Expectations of businesses are changing. Today, 3 out of 4 employees expect their employer to play an active role in health, equity, and inclusion 1, while employees who find meaning in their work are 1.5 times more engaged2. At the same time, 1 in 3 people participates in civic or charitable activities3 every month, illustrating the growing importance of collective engagement. To meet these expectations, we are strengthening our role as a responsible employer by providing a stimulating and meaningful work environment. We are also developing partnerships with growers and local communities.

   Our Diversity, Equity and Inclusion policy is based on six priorities: fair pay between women and men, inclusive hiring, equal opportunities in career paths, promoting an inclusive work environment, fostering a corporate culture open to all forms of diversity, and preventing discrimination and inappropriate behavior.

   This approach is reflected in concrete actions, including the implementation of an inclusive recruitment process across Europe and the introduction of training programs focused on preventing discrimination. We are also continuing our efforts to promote equity in the workplace, with significant progress, particularly in Portugal, where gender parity has been achieved.

   Be a responsible employer

   We are committed to ensuring increasingly safe and wellbeing-focused working conditions, with the goal of zero lost-time accidents and the implementation of physical and mental health programs at all our sites. At the same time, we are stepping up our efforts to promote fair pay and inclusion. We firmly believe that the diversity of backgrounds, experiences, cultures, and perspectives is an essential asset for the Company. That is why we are committed to creating an inclusive work environment where everyone is respected, listened to, valued, and has equal opportunities to succeed and grow.

   Objectives by 2030

   0 annual workplace accident rate

   100% of countries implementing inclusive practices every year

   2025-2026 results

   6.5 workplace accident rate

   100% of countries implement inclusive practices

   1. Research Digested: 2023 Edelman Trust Barometer Special Report: Trust at Work - Media Insights - Media Insights - Content Marketing and Communications Agency: https://insightsmedia.co.uk/research-digested/research-digested-2023-edelman-trust-barometer-special-report-trust-at-work/

   2. State of the Global Workplace 2026 | Employee Engagement Data & Trends - Gallup: https://www.gallup.com/workplace/349484/state-of-the-global-workplace.aspx

   3. New global estimates reveal that 2.1 billion people volunteer monthly - ILOSTAT : https://ilostat.ilo.org/blog/new-global-estimates-reveal-that-2-1-billion-people-volunteer-monthly/

   1. Integrated report

   Deliver a unique employee experience

   We want to provide everyone with a stimulating and meaningful work environment. By rallying our employees around a major societal issue-the transition to plant-rich food-we strengthen their commitment and their ability to become the leading ambassadors of our mission, both among our stakeholders and in their daily lives. To that end, we have developed the Food Culture program, which offers a variety of awareness tools. To complement these initiatives, we are also working to develop our employees' skills, which are essential to their performance and personal fulfillment.

   Objectives by 2030

   100% of employees with an individual development plan by 2030

   75% employee engagement rate each year

   100% of sites with an active Food culture program each year

   2025-2026 results

   88% of connected employees have an individual development plan

   72% employee engagement rate

   79% of sites with an active Food Culture program

   Engage with communities

   We are committed to building a value chain where human rights are respected and protected. Through an approach based on transparency, accountability, and continuous improvement, we promote ethical working conditions. We also develop long-term partnerships with our farming partners and contribute to the vitality of the regions where we operate. Finally, we encourage our employees to actively contribute to the development of their local communities.

   Objectives by 2030

   100% of sites involved in local initiatives each year 90% of growers' contracts renewed every year 2025-2026 results

   97.5% of sites are involved in local initiatives

   97.5% of our sites have a local engagement program. Employees devote time to community initiatives aimed at promoting better nutrition or protecting the environment. In Poland, they work with schools and early childhood centers to raise awareness about the benefits of a balanced diet. In France, people are taking action to replant hedgerows in the fields. In many countries, they also participate in food drives alongside local organizations, supported by our product donations. In 2025-2026, we donated 2,539 metric tons of products to food aid organizations across Europe.

   87.1% of growers' contracts renewed

   Through our internal Food Culture program, we are strengthening the connection between our employees and our mission. Rolled out at nearly 80% of our locations, it aims to promote plant-rich food by providing practical advice and inspiring experiences. It also helps foster a shared culture centered on our products, our business lines, and plants, by raising awareness of what we grow and cook.

   Integrated report

   Sustainability report and Duty of1 care

   Corporate governance report

   Report of the general management

   Consolidated financial statements

   Parent company financial statements

   Information on the company and the share capital

   Additional information

5. Key figures of our impact strategy

   AN IMPACT-DRIVEN COMPANY

   1.

   2025-2026

Sustainability report -

General information 26

1. Basis for preparation 26

2. Governance 29

3. Strategy 34

4. Impact, risk and opportunity management 40

Environment 41

1. ESRS E1. Climate change 41

2. ESRS E2. Pollution 61

3. ESRS E3. Water and marine resources 68

4. ESRS E4. Biodiversity and ecosystems 75

5. ESRS E5. Resource use and circular

   economy 82

6. Application of the European Green

   Taxonomy 87

Social 91

1. ESRS S1. Own workforce 91

2. ESRS S2. Workers in the value chain 106

3. ESRS S3. Affected communities 114

4. ESRS S4. Consumers and end-users 117

Appendices 129

Report on the certification of sustainability information 133

Other sustainability-related

matters 136

Duty of care 140

1. Introduction 140

2. Vigilance risk mapping 140

3. Procedures for evaluating subcontractors, suppliers and subsidiaries 142

4. Appropriate risk mitigation or prevention

   actions 143

5. Whistleblowing system 143

6. Monitoring procedure 144

7. Report on the implementation of the duty

1. Basis for preparation

   BP-1 - General basis for preparation of sustainability statements

   Scope of consolidation

   Bonduelle's sustainability report was prepared in accordance with Article 48i of the Corporate Sustainability Reporting Directive (CSRD - 2013/34/EU) and EU Taxonomy Regulation (EU) 2020/852.

   The reporting scope is defined on the basis of the financial consolidation scope (see 5.5 Notes to the consolidated financial statements - Note 15 - List of group companies).

   As with the financial statements, the reporting of extra-financial data is carried out each year over the fiscal period,

   i.e. from July 1, 2025 to June 30, 2026.

   Upstream agriculture

   For reporting the upstream agricultural data for seasonal crops, Bonduelle uses data from the production harvests carried out during the calendar year preceding reporting. As these activities are mainly located in the Northern Hemisphere, the growing seasons (from sowing to harvesting) are typically in the period from Spring to Fall. As such they cover two fiscal years.

   Human resources

   The reporting period for Human Resources (HR) data is similar to the fiscal period, except in exceptional cases relating to the local specificities of each country. In France, for example, monthly data for facilities are closed on the 22nd of each month, and data subsequent to that date are integrated into the following period to provide a reporting period of 365 days.

   The information reported herein is based on the double materiality analysis, which is detailed in this chapter.

   Coverage of the value chain

   Bonduelle has defined the main players in its value chain, from upstream to downstream (see 2.1.3 Strategy). The entire value chain is concerned by the double materiality analysis and is therefore covered in this report when it is included in a material IRO1.

   Entity-specific sustainability information

   Bonduelle has developed additional metrics to the ESRS in order to reflect the impact of its policies, particularly for ESRS E4 - Biodiversity and ecosystems, S2 - Workers in the value chain, and S4 - Consumers and end-users.

   BP-2 - Disclosures in relation to specific circumstances

   Time horizons

   As part of its work on the double materiality analysis and for the preparation of the sustainability report, Bonduelle used the time horizons defined as follows:

   - one year for short term;

   • for up to three years for medium term;

   • beyond three years for long term.

     These time horizons are consistent with strategic internal milestones, in particular a three-year medium-term horizon.

     Value chain estimates

     Bonduelle took charge of collecting and calculating data for the entire report and for most of its value chain. Assumptions were made about certain metrics.

     E1-5 - Energy consumption and mix

     The electricity purchased without a guarantee of origin is divided between the three categories (fossil fuel, nuclear and renewable energy) according to the electricity mix of each country recovered via the external source: https://ember-energy.org/.

     E1-6 - Scopes 1, 2, 3 and Total GHG2 emissions

     A number of assumptions and estimates were used to calculate the greenhouse gas emissions assessment for the three scopes. The most structural assumptions with the greatest impact on the calculation are set out below:

     Offices

     Emissions relating to offices are calculated on the basis of FTEs and a specific emission factor.

     Goods transportation

     Emissions relating to inter-site and distribution transportation are calculated based on the most probable theoretical distance, defined with regard to the departure and arrival points.

     Warehouses

     Emissions relating to warehouse energy consumption are calculated on the basis of the surface area and a specific emission factor.

     Consumers

     Emissions are based on sales volumes, usage modeling (retail and home), and a custom emission factor.

     Consumer food waste

     Emissions are based on production volumes associated with estimated loss ratios.

     Franchises

     This category includes products sold under brand license by third parties. We indicate emissions estimates (historically in Scopes 1 and 2) in proportion to the turnover of products sold under franchise (in Scope 3.14).

     Packaging emission factor - Bonduelle Americas

     The packaging emission factors used for the USA are based on French and European factors. This working assumption is similar across all reporting years.

     1. Impacts Risks Opportunities.

     2. Greenhouse gases.

     Integrated report

     Corporate governance report

     Report of the general management

     Consolidated financial statements

     Parent company financial statements

     Information on the company and the share capital

     Additional information

     Sustainability report and Duty of care

     SUSTAINABILITY REPORT - GENERAL INFORMATION

     Associates

     This category includes associates. Estimates are made for the Nortera entity, whose GHG emissions are calculated by applying an economic intensity ratio to turnover based on the Bonduelle Group's participation rate.

     Sources of uncertainty related to data projections

     Bonduelle does not use projected information to calculate its metrics.

     For the double materiality analysis, when necessary, Bonduelle used qualitative data to establish the scores for impacts, risks and opportunities.

     Adjustment of comparative information

     "Committed to Bonduelle" policy

     The definition of our metric on regenerative agriculture in our agronomic roadmap has been updated to better reflect the impact and performance of our action.

     - Growers engaged in regenerative agriculture

     → 2024-2025 historical data: 59.3%

     → 2024-2025 updated data: 57.6%

     Food Policy

     Bonduelle has updated the calculation of the Nutri-Score indicator in order to monitor the evolution of the algorithm.

     - % of products assessed as Nutri-Score A or B

     → 2024-2025 historical data: 98.8%

     → 2024-2025 updated data: 91.9%

     Decarbonization policy

     The carbon emissions data presented in E1-6 are subject to regular annual updates due to the continuous improvement of calculation methods, changes in emission factors and the comprehensiveness of carbon emissions.

     These methodological effects are reflected over the base year, the year 2025-2026 and the previous year 2024-2025. The comparability between these years is therefore guaranteed (see E1-4 and E1-6 for the comparative analysis of 2025-2026 performance). The main updates that have had an impact are:

     • Continuous reliability of the comprehensiveness of scopes 1, 2 and 3 emissions.

     • Methodological changes:

     → Packaging: addition of supplier-specific emission factors and addition of emissions related to the use of energy in the manufacture of packaging;

     → Consumer waste: addition of emissions related to organic waste.

   • Update of emission factors:

     → Nitrogen fertilizer application;

     2.

     → Mushroom cultivation;

     → Market-based electricity purchasing;

     → Overall review of energy-related emission factors.

     The cumulative impact adjusted our carbon footprint for the previous year 2024-2025 by a total of 185,169 teqCO2, i.e. 13.2%. As a reminder, in 2024-2025, the group's carbon emissions (in the scope of continued operations) were calculated as follows:

   • Scope 1: 98,752 teqCO2;

   • Scope 2 (location based): 29,722 teqCO2;

   • Scope 2 (market based): 29,326 teqCO2;

   • Scope 3: 1,272,926 teqCO2.

     Reporting errors in prior periods

   • E1-4 and E1-6: Adjustment cited above related to continuous improvement of carbon emission comprehensiveness;

   • E3-3 - Water and marine resource targets: the change in water intensity (m3/tonne of finished product) for 2024-2025 versus 2019-2020 has been corrected and amounts to 0.1% instead of the -10% reported last year.

   No other revisions have been made in this report to the calculation methodology in relation to potential errors in prior periods.

   Publication of information from other legislative acts or sustainability information standards

   This sustainability report meets the requirements of Regulation (EU) 2020/852 of the European Parliament and of the Council of the European Union of June 18, 2020 (known as the Taxonomy Regulation) establishing a framework to facilitate sustainable investment.

   It also refers to French law No. 2016-1691 of December 9, 2016 on transparency, the fight against corruption and the modernization of economic life, known as the "Sapin II" law, in particular its requirement in terms of a whistleblowing system, as well as law No. 2017-399 of March 27, 2017 on the duty of care of parent companies and contracting companies.

   In addition, in order to meet the expectations of certain ESG analysts and non-financial rating agencies, in Section 2.6 the group publishes certain additional sustainability information that does not relate to matters deemed to be material within the meaning of the double materiality analysis validated in March 2026. This additional information is provided for the purposes of transparency and sectoral comparability.

   2.Sustainability report and Duty of care

   Incorporation by reference

   ESRS concerned Type of incorporated information Corresponding section

   ESRS 2 Composition, diversity, skills and expertise of the governance bodies Chapter 3 - Part 3.2

   ESRS 2 Integration of sustainability-related performance in incentive schemes Chapter 5 - Note 7.3 to the

   financial statements

   ESRS 2 Bonduelle's business model Chapter 1 - Section 1.3.6 ESRS S1 Processes to remediate negative impacts and channels for own workforce to raise concerns Chapter 2 - Part 2.7

   ESRS S3 Processes to remediate negative impacts and channels for affected communities to raise concerns

   Chapter 2 - Part 2.7

   Use of transitional provisions

   Bonduelle has chosen not to publish information related to transitional provisions as listed in Appendix C of ESRS 1. This includes in particular items related to the publication of financial information and sustainability policies.

   Limits on the publication of sustainability information

   Despite reasonable efforts, Bonduelle has not been able to report on all the provisions required by the CSRD. Below is the list of unpublished items for this 2025-2026 report:

   • E2-5 - Substances of concern and substances of very high concern: consolidation of quantities of substances of concern is not available;

   • E2-4 - Water and soil pollution: Bonduelle is studying the relevance of an additional indicator to account for the effectiveness of its effluent treatment systems and the evolution of its footprint on the quality of the receiving environments (water pollution);

   • E3-4 - Water consumption: quantitative data on water reuse and water consumption are not available. At this stage, Bonduelle publishes quantitative data on water withdrawal;

   • S1-14 - Health and safety metrics: the metric on work-related ill health is currently reported on a scope limited to France, and does not strictly comply with the CSRD requirement. The consolidation of this metric at group level requires the harmonization of data collection systems;

   • S1-16 - Pay metrics indicators (pay gap and total compensation): the metric covers 71% of Bonduelle employees. Bonduelle does not have the consolidation tools to fully meet the CSRD requirements.

   Integrated report

   Corporate governance report

   Report of the general management

   Consolidated financial statements

   Parent company financial statements

   Information on the company and the share capital

   Additional information

   Sustainability report and Duty of care

   ‌SUSTAINABILITY REPORT - GENERAL INFORMATION

2. Governance