Sustainability report 2025

Performance Indicators Moving Forward To our Shareholders Combined Management Report Consolidated Financial Statements Sustainability Report Further Information

‌SUSTAINABILITY

REPORT

as of December 31, 2025, JOST Werke SE Neu-Isenburg, Germany

2 General Disclosures

15 Environmental Report

31 Social Report

49 Governance Report

54 CSRD Map

55 Audit Certificate Sustainability Report

57 EU Taxonomy Reporting Forms

1 | JOST Werke SE Annual Group Report 2025

Performance Indicators Moving Forward To our Shareholders Combined Management Report Consolidated Financial Statements Sustainability Report Further Information

General Disclosures

At JOST, we aim to reconcile the priorities of economic growth on the one hand and environmental and social responsibility on the other. For us, entrepreneurial activity is more than achieving economic objectives; it also reflects a commitment toward society and the environment. Sustainability principles are embedded throughout our organization and operations. Our products and systems can contribute to address social and climate-related challenges and we use our industrial expertise and know-how to further United Nation's sustainability goals and to support the transport, agricultural and construction industry in their journey to become more efficient and sustainable.

Reporting Standards, Boundaries & Principles

BP-1

We have been informing our stakeholders about non-financial topics since 2017. Our reporting on sustainability and ESG describes JOST's impact on the environment and society. We also show the ESG goals and measures we pursue as well as the key metrics we use to monitor and manage the success of our sustainability activities.

This Sustainability Report, which is part of JOST's Annual Group Report for the fiscal year 2025 includes the legally required, non-financial report of the JOST Werke Group and the JOST Werke SE and it has been prepared in accordance with Sections 315b and 315c of the German Commercial Code [Handelsgesetzbuch, HGB] for the reporting period January 1, 2025, to December 31, 2025.

Due to the postponement of the implementation of the European Corporate Sustainability Reporting Standards (CSRD Directive) in Germany, JOST companies are still subject to the requirements of the German Commercial Code (HGB) and the German CSR Directive Implementation Act [CSR-Richtlinie-Umsetzungsgesetz, CSR-RUG].

For the first time, this Sustainability Report has been prepared with reference to the European Sustainability Reporting Standards (ESRS) applicable at the end of the reporting period. In doing so, it takes into account and reflects on a voluntary basis the requirements of the Corporate Sustainability Reporting Directive (CSRD).

The reporting date is December 31, 2025. The report covers the fiscal year, which is the same as the calendar year. Short, medium and long-term timescales correspond to the usual assumptions of one, up to five, and more than five years.

As the Sustainability Report for the prior fiscal year was prepared with reference to the Global Reporting Initiative (GRI) Standards 2021, the current structure, format and informational content of the Sustainability Report 2025 has changed compared to the one used in fiscal year 2024.

The Sustainability Report 2025 supplements and enhances our Combined Management Report with its coverage of non-financial issues. It was prepared on a consolidated basis. The scope of consolidation is identical to that of the Consolidated Financial Statements. Note 4 Basis of Consolidation We therefore collect and report the non-financial metrics in such a way that they are representative of the JOST Werke Group as a whole. We make mention of special circumstances and exceptions.

In accordance with ESRS 1.119 or § 315b (1) (3) HGB, reference is also made to other information available in the Combined Management Report for individual aspects. Lists of all disclosure requirements of the ESRS that are relevant to the Sustainability Report and have been incorporated by reference are available in the correspondent sections of the Sustainability Report. CSRD Map

Information on strategy, guidelines, actions, key figures and targets relate to the Group's own business activities. The upstream and downstream value chain was considered, when necessary and material, particularly when assessing impacts, risks and opportunities in the double materiality analysis and when determining Scope 3 emissions. However, we point out that parts of the upstream and downstream value chain and outsourced activities can be taken into account only to a limited extent because JOST's influence over these areas and companies as well as JOST's access to their key metrics and data is limited. We exercise effective control only when we have material influence over a company's financial and operating decisions.

The Sustainability Report 2025 was audited by Spall & Kölsch GmbH Wirtschaftsprüfungsgesellschaft (limited assurance), which was elected by the Annual General Meeting on May 8, 2025 to audit the non-financial report. The key figures presented in this report have not been subject to any other external audit than the audit by the auditor.

The content to be reported on was defined by means of a Double Materiality Analysis in line with the European Sustainability Reporting Standards (ESRS) and the Corporate Sustainability Reporting Directive (CSRD).

2 | JOST Werke SE Annual Group Report 2025

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General Disclosures

Relief, Options & Provisions

Within the framework of the initial application (phase-in provisions), we will not report on matters relating to financial repercussions of the identified material impacts, risks, and opportunities. We will not provide disclosures related to agency workers or the number of lost days due to work-related ill-health. Water discharge, resource inflow and substances of concern have been identified as material topics for JOST; however, at this stage, we do not yet have complete data available for reporting. Improving data coverage for these areas is a priority, and we are developing the internal capabilities required to meet future disclosure expectations. We do not report on lost days due to accidents because the integration of Hyva is not yet advanced enough to allow consistent data collection. We do not report market-based Scope 1 and Scope 2 emissions, as we only collect and disclose location-based values.

Business Model

Information on our business model, products, markets, and customers, as well as our structure and steering, can be found in the Combined Management Report in section Fundamental Information about the Group

JOST is responsible for the design and engineering of its products and systems, but outsources the high CapEx steps in the value chain, like forging and casting as well as the pre-production of standard materials and parts to suppliers worldwide. When possible, we choose a local-for-local approach to production, and try to source locally, produce locally and sell locally. We then sell our products and systems upstream to commercial vehicle manufactures (OEMs) and body-builders of trucks, trailers, agricultural tractors and construction and mining equipment. We also sell spare parts and components to dealers and wholesalers who service the aftermarket.

A breakdown of total revenue by segment can be found in section Segments

A breakdown of employees by segments can be found in section Own Workforce Characteristics

Since the acquisition of the Hyva Group as of January 31, 2025, the number of production facilities in operations worldwide increased to 33 compared to prior year (2024: 24).

JOST has sales and production facilities in the following countries:

JOST's Focus Areas

Downstream:

High-CapEx outsourced to suppliers

Design/ Engineering

Forging & Casting

Purchased materials/

p s

Mech. processing/ Machining

Coating

re-product

Commercial vehicle

a y

Logistics integration

Ǫuality control

Painting

ssembl

Assembly & Robotics

Upstream Customers:

OEMs, dealers and wholesalers

3 | JOST Werke SE Annual Group Report 2025

P = Production company // S = Sales company 1 - Dormant entity

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General Disclosures

Sustainability Strategy

All our business lines act responsibly and sustainably, thereby contributing to the long-term success of JOST and the associated continuous increase in company value.

We want to reconcile the priorities of economic growth on the one hand and environmental and social responsibility on the other. Commercial success is a prerequisite for providing JOST with the resources and opportunities to fulfill our obligations towards society and the environment.

Our goal is to be the world's leading supplier of on- and off-highway systems for

Throughout the year, particular aspects of sustainability may receive increased attention. For example, in the 2025 fiscal year we focused strongly on executing global health & safety campaigns at every subsidiary. We also transitioned more plants to green electricity and built new solar power panels on the roof of selected production facilities. A further focus was to integrate the newly acquired company Hyva Group into our sustainability reporting, harmonizing ESG KPI definitions and establishing monthly reporting for key ESG KPIs. We also collaborated to harmonize key policies like the Supplier Code of Conduct, the ESG Governance Policy and the Group's Code of Conduct.

ESG Key Performance Indicator Target

the commercial vehicle industry. In the reporting year, we further formulated our

corporate strategy. Further details can be found in section Group Strategy.

The core elements of the JOST sustainability strategy are responsible business practices, partnership-based relationships with customers, employees and suppliers, and the protection of the climate and natural resources.

JOST is also guided by the United Nations' global Sustainable Development Goals (SDGs), which promote economic development while taking environmental, social and economic aspects into account. JOST is therefore committed to sustainable business practices and wants to contribute to their implementation with its sustainability strategy and engagement. JOST's Contribution to Sustainability

In order to achieve the defined goals as part of our sustainability strategy, the ESG Council and the division heads concerned coordinate current and long-term ESG

CO2e emissions from Scope 1 and 2 per production hour

E

E

Number of production plants certified according to ISO 14001

S

Number of reportable accidents per 1,000 employees

S

Female ratio in management position in level 1 and 2 below Executive Board

G

Percentage of suppliers covered by Supplier Code of Conduct

Sustainability Governance

GDR-GOV-1,

Reduction by 50% by year 2035 (new basis year 2025 incl. Hyva)

Increase year-on-year

Global target to maintain ratio 40% below the German industry average

Increase to 25% by 2030

100%

issues and sustainability projects across the Group in consultation with the entire Executive Board. These sustainability activities are pursued locally at subsidiary level and implemented optimally together with the decentralized departments, taking regional circumstances into account.

Sustainability Targets

At JOST, our sustainability targets expand across environmental, social, and governance areas. Our focus lies on protecting the environment and climate, empowering and supporting our employees, and ensuring responsible corporate management. The targets apply to the entire JOST Werke Group and are further details in the topic-specific chapters of the Sustainability Report.

Roles & Responsibilities of Executive & Supervisory Bodies

As a publicly listed Societas Europaea (SE) under European law, JOST Werke SE operates under a dual leadership and oversight structure, ensuring a strict separation of executive and supervisory functions. No member of the Executive Board may simultaneously serve on the Supervisory Board.

The Executive Board of JOST Werke SE is responsible for independently managing the company and the Group. It consists of three members. It defines corporate objectives, determines the strategic alignment of the Group and its business segments, oversees and monitors the course of business, allocates corporate resources, supervises day-to-day business activities and ensures the effective management of impacts, risks and opportunities. In doing so, it takes into account the concerns of all stakeholders, in particular shareholders, customers, Group's employees and suppliers. The Executive Board has not established any committees to support its activities.

4 | JOST Werke SE Annual Group Report 2025

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General Disclosures

The Supervisory Board appoints, monitors and advises the Executive Board in the management of the company. In accordance with the Articles of Association, the Supervisory Board of JOST Werke SE consists of six members. It is responsible for appointing and dismissing Executive Board members. It works closely and in a spirit of trust with the Executive Board in the best interests of the company and its stakeholders. JOST has no employee representation in its Supervisory Board. 33% of the members of the Supervisory Board are female, i.e., 2 of 6. All members of the Supervisory Board are independent. To support its work, the Supervisory Board of JOST Werke SE has established two committees: the Executive and Nomination Committee as well as the Audit Committee.

In line with the underlying concept of the German Corporate Governance Code, the JOST Werke SE Executive Board and Supervisory Board are responsible for ensuring the continued existence and sustainable development of the Group in line with the principles of the social market economy. As a result, good corporate governance, integrity, comprehensive compliance, and the ethical conduct of every manager and employee are firmly established elements of JOST's corporate management.

Sustainability Oversight

Within the Executive Board, the Chief Financial Officer (CFO) is accountable and bears ultimate responsibility for sustainability issues (Environment, Social, Governance - ESG).

Within JOST, the Executive Board established an ESG Council in 2017, which coordinates ESG governance at corporate level. It meets twice a year and includes:

• All three members of the Executive Board

• The Global Heads of Production, Quality & Environmental Management, Procurement, HR, Legal & Compliance, R&D, Sales, Marketing, and Investor Relations

• Subject matter experts as needed for specific topics

  The ESG Council's core responsibilities include:

• Proposing ESG targets for the Executive Board's approval

• Defining cross-functional ESG activities and policies

• Monitoring ESG performance

• Approving short- and medium-term ESG-related measures

• Monitoring the impacts, risks and opportunities in relation to ESG matters and informing the Executive Board, especially the CFO of material changes

The Executive Board as a whole is responsible for the final approval of the ESG related targets prepared and presented by the ESG Council. The Executive Board is regularly informed on the progress of target completion and about future focus points in ESG management.

The Supervisory Board receives updates on ESG Council activities twice a year by the Executive Board. Once a year, it receives updates on JOST's ESG target achievement progress.

5 | JOST Werke SE Annual Group Report 2025

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Board Composition

Administration

Educational background Political Science Engineer Economist Business

Engineer Engineer and M.B.A.

Independence Yes Yes Yes Yes Yes Yes

Personal suitability

Other seats in boards (stock-listed)

Other seats in boards1

1 1 0 0 2 0

(not stock-listed) 0 1 0 3 1 0

Not overboarded • • • • • •

Industry knowledge

• automotive

  Industry knowledge

• agriculture

Corporate governance and strategy

• • •

•

• • • • •

Professional qualification

Accounting and auditing • • • Risk management • • • • • Controlling • • • •

Financial and capital market

• • • •

Law •

Compliance and corp. governance

• • • • • •

Technology/digitalization • • • • •

Innovation, research and development

• • •

1. The mandates held by Mr. Jürgen Schaubel in non-publicly listed companies are each directly related to Mr. Schaubel's role as a consultant at Oaktree Capital Management.

6 | JOST Werke SE Annual Group Report 2025

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Composition, Diversity & Expertise of the Supervisory Board

Natalie Hayday

Helmut Ernst

Diana Rauhut

Jürgen Schaubel1

Dr. Stefan Sommer (Chairman)

Karsten Kühl

Financial expertise as per Section 100 (5) AktG

• • •

Specialized knowledge

Accounting expert • • •

Auditing expert • • •

Sustainability/ESG/CSR • • • • •

Committees

Executive and Nomination Committee

• • •

Audit Committee • • •

1. The mandates held by Mr. Jürgen Schaubel in non-publicly listed companies are each directly related to Mr. Schaubel's role as a consultant at Oaktree Capital Management.

7 | JOST Werke SE Annual Group Report 2025

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Composition, Diversity & Expertise of the Executive Board

Joachim Dürr (CEO)

Dirk Hanenberg (COO)

Oliver Gantzert (CFO)

Board membership

Diversity

Member since January 1st, 2019 September 1st, 2022 September 1st, 2023

Appointed until September 30, 2029 August 31, 2030 August 30, 2031

Date of birth September 17, 1964 March 28, 1966 April 18, 1979 Gender male male male

Nationality German German German

International experience Yes Yes Yes

Educational background

Mechanical Engineer & Business Administration

Mechanical Engineer

Industrial Engineer & Chartered Financial Analyst

Industry knowledge

• automotive

  Industry knowledge

• agriculture

• • •

• • •

Professional

Strategy • • •

Accounting and auditing •

Risk management • • •

Controlling •

qualification

Financial and capital market

Law

Compliance and corp. governance

• •

• • •

Technology/digitalization • • •

Sustainability/ESG/CSR • • •

• •

Innovation, research and development

Mandates Areas of responsibility

Sales, strategy & business development, research & development, human resources, marketing & communications, digitalization

Procurement, production, logistics, quality, information security, industrial engineering, health & safety

Finance & treasury, accounting & reporting, controlling, taxes, risk management, IT, legal & compliance, internal audit, investor relations, sustainability (ESG)

8 | JOST Werke SE Annual Group Report 2025

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General Disclosures

‌Operational Implementation of Sustainability Matters

ESG activities are executed at the operational level, therewith taking regional circumstances into account. Production plants and sites within the Group are responsible for implementing corporate ESG measures and for advancing and monitoring their effectiveness as well as the target progress and achievement as relevant to the individual site. ESG-related issues that originate at operational level are escalated to and addressed by the ESG Council.

Each corporate function represented at the ESG Council, as delegated by the Executive Board and the CFO, is accountable for identifying and managing ESG impacts, risks and opportunities at an early stage. Direct responsibility lies with the risk owners of the respective operating areas. Each risk owner is responsible for carrying out risk monitoring on a decentralized basis. The general control and consolidation of information is handled by central risk management. The Executive Board is informed promptly of any acute risks and opportunities. Further details can be found in section Risk Management System.

ESG Council members are responsible for cascading decisions to their respective departments and ensuring implementation and progress tracking as relevant for their areas of expertise.

Production: As a manufacturing company, this division is the biggest lever for achieving our internal ESG targets, particularly with regard to the environment and our employees (social). The local sites are responsible for implementing the measures adopted, such as reducing energy consumption and CO2e emissions. The regional production managers monitor the implementation status of the measures and report to the Global Head of Production on site-specific implementation, who then reports to the ESG Council on these topics.

Quality & Environment Management: Our quality and environmental management department is responsible for compliance with and continual improvement of the environmental, safety and quality standards within JOST. It monitors the global strategy for the integrated quality and environmental management system. QHSE (Quality, Health, Safety & Environment) departments have been set up at the local level to support all our production sites and assist them with implementation. Global quality and environmental management is also responsible for the environmental, safety and quality certification of all JOST sites. We rely on internationally accepted standards and certifications to help us develop consistent corporate policies and directives, and to maximize the standardization levels of processes and action guidelines at our various sites.

Human Resources: Human Resources is responsible for attracting, developing, and retaining the best talent. One area of focus is on integrating social sustainability into our HR and cultural strategy. The HR department ensures that the processes at JOST align with the regulations on human and labor rights. The development of senior management, values-based conduct and a high level of employee engagement and performance form the basis for a sustainable and socially responsible working environment.

Legal & Compliance: In addition to the Chief Compliance Officer (CCO), who is appointed by the Executive Board, all subsidiaries have local compliance officers who help the CCO to communicate compliance matters at the local level and to implement and execute particular compliance measures in the subsidiaries. Our compliance program allows for the timely development and implementation of measures to counteract potential unlawful or unethical activities within the Group and thereby prevent improper conduct. Details of our compliance organization are provided in section Compliance.

Procurement: Procurement ensures the supply of materials for the Group and is responsible for supplier management. It negotiates with the JOST Werke Group's suppliers, evaluates and qualifies them, also taking into account ESG criteria. Through a direct exchange with the suppliers and a careful pre-screening as part of the qualification process, Procurement ensures that our direct suppliers are aware of the values of our Supplier Code of Conduct and are committed to acting accordingly. The strategic development and global coordination of the department are organized and managed by the central procurement department. Responsibility for implementation lies at the local level.

Research & Development: The R&D department makes a key contribution to our sustainability activities. This team works closely with customers and end users to bring new products to market and further develop existing ones. New product development is always analyzed with regard to its contribution to the United Nations Sustainability Goals, to which JOST has committed. The impact that the use of our products has on the environment and the user is given special consideration. Our products are aimed at increasing user safety and comfort while at the same time making a positive contribution to our customer's environmental footprint.

Sales: Sales acts as the primary link between JOST and its customers. It is responsible for understanding evolving customer expectations on ESG matters. It monitors and identifies customer needs, such as requests for CO₂ data, supply-chain due-diligence information, or compliance with specific ESG regulations. It brings valuable market insights back into the company, helping guide ESG strategy, product development, and cross-functional initiatives to better

9 | JOST Werke SE Annual Group Report 2025

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General Disclosures

align offerings with stakeholder expectations. At the same time, it communicates JOST's ESG efforts and capabilities transparently to customers.

Marketing: Our Marketing department is responsible for a clear and credible communication for both internal and external stakeholders with regards to JOST's ESG efforts. It ensures employees understand our ESG initiatives by preparing accessible content, training materials, and promoting ESG achievements across

The following table shows where you can find more detailed explanations of the key components of our due diligence practices:

Due Diligence Key Components References in Annual Group Report

Report by the Supervisory Board Integration of due diligence into Fundamental information about the governance, strategy and business model Group

intranet channels. Externally, Marketing and Investor Relations collaborate closely Double Materiality Assessment

together to inform stakeholders about JOST's ESG journey and our commitment to

Involvement of stakeholders Double Materiality Assessment

responsible business practices, for instance, creating website content, social-media campaigns, product messaging and event materials.

Investor Relations: Our Investor Relations department ensures the accuracy, completeness, and regulatory compliance of JOST's sustainability reporting, including the collection, consolidation, and validation of ESG data across the Group. Investor Relations maintains a transparent, two-way dialogue with shareholders and interested third parties, providing updates on JOST's ESG performance, addressing investor inquiries, and communicating JOST's long-term

Identification of IROs regarding environmental matters and actions to counter these impacts

Identification of IROs regarding social matters and actions to counter these impacts

Identification of IROs regarding governance matters and actions to counter these impacts

Environmental Report

Report on Opportunities & Risks

Social Report

Report on Opportunities & Risks

Governance Report

Sustainability Governance

Report by the Supervisory Board

sustainability commitments and targets. It monitors changes in ESG regulatory frameworks and is responsible for conducting JOST's double materiality assessment. It supports the CFO in biannually convoking the ESG Council, and records and tracks the completion of the ESG tasks assigned to the ESG Council members.

Integration of Sustainability in Incentive Schemes

Non-financial ESG targets are part of the performance-related components in the Executive Board remuneration system. These targets are set by the Supervisory Board on an annual basis.

Information on the key characteristics of the incentive schemes, the sustainability-related targets and performance metrics included in the remuneration system as well as the proportion of variable remuneration dependent on sustainability targets can be found in section Remuneration System for the Executive Board

Declarations on Due Diligence

JOST embeds sustainability into all areas of its business. This covers strategic and business development activities, reporting, risk management, and overall Group policies. By doing so, we create the foundation for sustainable governance and fulfill the expectations of our stakeholders. The Executive and Supervisory Boards regularly address key environmental and climate-related issues, as well as social and governance topics, in a structured manner.

Risk Management & Internal Controls over Sustainability Reporting

Investor Relations coordinates Group-wide sustainability reporting, which covers the quantitative and qualitative requirements of CSRD. It is responsible for managing the sustainability reporting process. Responsibility for compliance with the guidelines and statutory requirements lies with the respective local entities. In addition to the review and compliance with the centrally provided definitions for ESG metrics, the ESG key figures are also reviewed centrally on a monthly basis by Production and Investor Relations. They are part of the monthly group report to the Executive and Supervisory Board. In fiscal year 2024 an internal audit was also conducted to verify the correctness of the sustainability reporting in terms of processes and results.

With regard to the risk of incomplete reporting, compliance with the German Commercial Code (HGB) and the German CSR Directive Implementation Act is ensured by Investor Relations by comparing it with the list of requirements. The quality assurance of the content follows the already implemented process for preparing the Annual Group Report. No significant risks were identified that are likely to have a seriously negative impact on the key aspects of sustainability at JOST. A formal internal control system in relation to sustainability reporting is currently being developed by internal audit and is expected to be rolled out in 2026. The first elements are already in place. These include a clear definition of ESG reporting metrics, process descriptions, assignment of responsibility at subsidiary level, monthly plausibility checks at central level and the establishment of a regular monthly reporting process with integrated IT support.

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‌JOST's Contribution to Sustainability

In September 2015, the United Nations adopted 17 global targets for sustainable global development as part of its Agenda 2030. The focus of these targets is on the pursuit of economic development that also takes social and environmental aspects into account. Participation by the private sector has a decisive role to play in implementing these targets by 2030. JOST is strongly committed to this agenda and will contribute to its implementation through its corporate strategy and by engaging with sustainability issues.

During the 2020 fiscal year, JOST conducted an analysis of the 17 overarching development targets and the 169 sub-targets. From this, the objectives and fields of action were derived in which JOST can have the greatest impact on people, the environment and society through its business activities.

In particular, JOST focuses on the following sustainability goals:

JOST also supports the implementation of many other goals in addition to this. These include, in particular, Goal 3 "Health and Wellbeing," Goal 5 "Gender Equality," and Goal 10 "Fewer Inequalities" in dealings with employees and business partners.

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‌Double Materiality Assessment & Material Topics

In preparing this year's Sustainability Report, JOST conducted a comprehensive Double Materiality Assessment (DMA) in line with the European Sustainability Reporting Standards (ESRS) and the Corporate Sustainability Reporting Directive (CSRD). The assessment provides the foundation for determining which environmental, social and governance (ESG) topics are material to our business and to our stakeholders.

Our objective is to ensure that the sustainability topics we report on reflect both:

• our impacts on people and the environment, and

• the sustainability-related risks and opportunities that may influence JOST's financial performance and long-term value creation.

The process was carried out using the Upright data engine, complemented with JOST's internal knowledge, policies, operational data, and value-chain information.

Assessment Approach

Identification of Impacts, Risks & Opportunities

We began by examining the full breadth of JOST's activities and business model, including our global production footprint, supplier base, logistics network, and customers' industries. Consistent with ESRS 1, the assessment considered our own operations as well as upstream and downstream value chain impacts. To ensure a robust view, four analytical angles were applied:

Products & Solutions

Our product portfolio plays a central role in understanding where sustainability impacts may arise. Impacts identified in scientific and industry literature related to heavy-duty components, transport systems and safety- and mission-critical equipment for agriculture and construction were reviewed and assessed.

Industry Context

As a key partner to the transport and logistics sectors as well as to agriculture and construction, we face industry-wide sustainability challenges such as climate impacts, supply-chain working conditions and resource efficiency. These were evaluated to determine their relevance to JOST.

Geographical Footprint

With our wide global footprint and our international network suppliers expanding into all continents, local conditions - such as labor standards, environmental sensitivities, and regulatory frameworks - can influence material sustainability topics.

Company-Specific Indicators

We also reviewed selected sustainability indicators that may highlight company-specific risks or impacts not captured through general industry or product analyses. This combination of perspectives ensures that both general and company-specific impact pathways were identified.

Impact Materiality Assessment

All potential impacts were assessed in accordance with ESRS requirements. Each impact was evaluated on the basis of:

• Scale - the severity of the impact

• Scope - how widespread the impact could be

• Irremediable character - the ability to restore the affected people or environment

• Likelihood - probability of occurrence for potential impacts

The Upright methodology applies a structured scoring model, which we adopted as part of our assessment. Based on this approach, impacts are scored on a four-level scale and combined into a single score. Impacts scoring above a defined threshold are classified as material.

This process allows us to identify where JOST's activities have the most significant potential impact on people, the environment, and society.

Where appropriate, stakeholder perspectives were also considered. This included internal expertise from JOST teams with operational responsibility, as well as insights from customers and other external stakeholders. These perspectives helped validate the relevance of certain sustainability topics and ensured consistency with stakeholder expectations.

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Financial Materiality Assessment

The second dimension of the DMA focuses on the potential financial implications of sustainability matters. In line with ESRS 1, we assessed whether risks and opportunities linked to our activities, dependencies, or external trends could influence JOST's financial position, performance, or access to capital.

The assessment considered two types of financial effects:

• Impact-Driven Risks and Opportunities

  These arise from the sustainability impacts identified earlier. For example, impacts related to climate change, workforce safety, supply-chain labor practices, or resource availability can translate into financial risks such as increased operating costs, supply disruptions, or shifts in customer demand.

• Dependency-Driven Risks and Opportunities

  These relate to our reliance on labor, materials, energy, ecosystems, and supplier networks. Disruptions to these resources - for example through climate-related events, regulatory changes, or market dynamics - may affect JOST's operations and financial performance.

  Each risk and opportunity was assessed using probability and magnitude indicators, resulting in a financial materiality score. Topics exceeding a predefined materiality threshold are treated as financially material and form part of our reporting. This ensures that sustainability is embedded into JOST's broader risk management and strategic decision-making framework.

  Value Chain Considerations

  JOST operates within a complex global value chain, and many sustainability impacts and risks materialize beyond our direct operations. As such, the assessment explicitly includes:

• upstream suppliers of materials and components,

• transport and logistics partners,

• downstream customers and end-users, and

• broader lifecycle considerations of our products.

By applying the Upright product graph and combining it with our internal supplier and customer data, the analysis provides visibility both into Tier 1 suppliers and extended multi-tier networks, supporting a more complete view of our sustainability footprint.

Governance & Review

The DMA was conducted in close collaboration between Group Sustainability, Group Controlling, Procurement, HR, and relevant operational teams across our regions. Data sources were reviewed to ensure they reflect reasonable and supportable information, consistent with ESRS requirements.

The DMA will be updated every 2 years to reflect:

• significant changes in JOST's business model,

• acquisitions or divestments,

• regulatory developments, and

• shifts in stakeholder expectations or external sustainability trends.

This ensures the assessment remains a reliable foundation for our sustainability reporting and for steering our sustainability priorities.

Materiality Map Results

The Double Materiality Assessment resulted in a clear view of the sustainability matters most relevant to JOST's operations, value chain, and long-term business model. In total, 21 topics were identified as material from either an impact or a financial perspective. As required by ESRS, topics were assessed at the level that best reflects their underlying impacts, risks and opportunities.

The resulting impact-financial materiality map provides a structured basis for determining which ESRS disclosures are required and where JOST must direct management attention.

Focus on Topics with the Highest Significance

While all material topics are addressed, JOST places particular focus on those 14 topics that exhibit either high impact materiality, high financial materiality, or both.

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General Disclosures

These topics represent the areas where JOST's activities have the greatest potential effect on society and the environment-or where sustainability trends may most strongly influence our financial performance. Impact materiality thresholds identify where JOST's actions may significantly affect stakeholders, ecosystems or value-chain partners. Financial materiality thresholds highlight issues that could influence costs, revenues, access to resources, supply chain continuity, or regulatory exposure. These high-materiality topics therefore form the core of our sustainability management, target-setting. and due-diligence activities.

The seven medium-impact or financially material topics are not shown and not included in this report, as we focus exclusively on the fourteen high-impact topics that most effectively drive meaningful change. These topics are the following: water and sanitation (workers in the value chain), water discharge, heath and safety (workers in the value chain), working time (workers in the value chain), adequate wages (workers in the value chain), gender equality (own workforce), political engagement. Topics with low or no materiality (72 topics) have been assessed but do not meet our thresholds including topics like biodiversity or affected communities (ESRS E4, S3). In accordance with ESRS 1, these topics are excluded from reporting.

Double Materiality Map

high

• Environment ⚫ Social ⚫ Governance

Impact materiality

low

low

Financial materiality

high

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16 Climate-Related Risks Identification

18 Climate Change Mitigation & Adaptation

19 Climate & Environment

27 Water Consumption

28 Resource Outflow

30 EU Taxonomy

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Environmental Report

Climate-Related Risks Identification

E1-2

JOST's double materiality assessment highlights several environmental topics as material, reflecting the company's most significant actual and potential impacts across energy consumption, climate change, water, pollution, and circular resource management. These topics-including climate change mitigation and adaptation, energy consumption, water withdrawals, consumption and discharges, substances of concern, and resource inflows and outflows-represent the core areas where JOST's operations interact most directly with the environment. Together, they form the foundation of JOST's environmental management approach and guide the company's efforts to reduce risks, strengthen resilience, and enhance long-term sustainability performance.

Climate Change Mitigation

The assessment shows that JOST generates actual and potential negative impacts through the creation of GHG emissions, including nitrous oxide and carbon dioxide, primarily within its own operations and across the upstream value chain. These emissions reflect the energy- and material-intensive nature of manufacturing and confirm that JOST's activities contribute to climate change.

The assessment also highlights several positive impacts linked to JOST's products and services. These include extending product lifespans, replacing fossil-based energy production with less GHG-intensive alternatives, offering solutions with lower emissions than common market alternatives, and enabling downstream recycling that reduces demand for virgin materials. Some of these positive impacts are already occurring, demonstrating that JOST can mitigate climate impacts through product design, engineering, and circularity.

The transition to a low-carbon economy also creates opportunities. Strong climate performance can improve customer trust and open access to sustainability-oriented market segments. Meeting investor expectations on climate risk management may improve long-term financing conditions, while demonstrating climate ambition can strengthen the company's attractiveness to employees, supporting retention, and reducing associated HR-related costs. These findings underscore the importance of continued decarbonization efforts, enhanced emissions transparency, and alignment with evolving expectations across the value chain.

Climate Change Adaptation

Climate change adaptation is identified as a material topic because the company operates in and sources from regions that face elevated physical climate risks. Many of JOST's locations-including Brazil, India, Indonesia, Mexico, Morocco, the Philippines, Romania, South Africa, Thailand, Turkey, and Vietnam-are situated in areas with relatively high climate vulnerability. As extreme weather events, flooding, heatwaves, and storms intensify, these conditions may disrupt operations, damage infrastructure, and reduce workforce availability, leading to higher capital expenditures for repairs, protective measures, or site adaptations.

No material financial opportunities were identified for this topic. Overall, the assessment shows that physical climate risks may affect JOST's operational continuity and cost base, making climate change adaptation a key area requiring ongoing monitoring and resilience planning.

Energy

Energy is a material environmental topic due to the company's substantial consumption of energy across production, end-use, and the sourcing of energy-intensive raw materials. These activities result in actual and potential negative impacts, contributing to higher greenhouse gas emissions and increased reliance on fossil-based energy sources. The assessment confirms that significant energy consumption occurs both within JOST's operations and upstream as well as downstream in the value chain, underscoring the environmental relevance of this topic.

The analysis also highlights several positive impacts linked to JOST's products and services. These include supporting the replacement of fossil fuel energy with non-fossil alternatives, reducing the demand for virgin materials and energy through downstream recycling, and offering solutions that diminish energy and material use. These benefits are already taking place in parts of the value chain, illustrating how certain JOST products support energy efficiency and reduced emissions.

The assessment also identifies a material opportunity. By reducing overall energy consumption and shifting toward cleaner, more stable energy sources, JOST may lower long-term input costs and improve operational efficiency. Additionally, demonstrating progress in energy performance can strengthen JOST's climate change mitigation efforts, potentially improving access to financing, and help retain climate-conscious customers by aligning with growing expectations for cleaner production.

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Environmental Report

Substances of Concern

Substances of concern are identified as a material environmental topic due to the potential negative impacts associated with the production, use, or handling of chemicals regulated under REACH. The assessment highlights two key negative impacts: the risk of exposure to substances of concern during product use, which is both an actual and potential impact, and the potential use of such substances in JOST's production processes. These risks occur across internal operations and could also affect downstream, reflecting the relevance of chemical safety for both employees, suppliers and product end users.

Overall, the topic is material because chemical-related risks and the tightening regulatory landscape may influence JOST's operational costs, product competitiveness, and financial attractiveness, while proactive action can create both compliance benefits and market opportunities.

Water Withdrawals, Consumption & Discharges

JOST's double materiality assessment identifies both water withdrawals and water discharges as material environmental topics due to the company's actual impacts on freshwater resources and local water systems. The assessment shows that JOST withdraws and consumes significant amounts of water across its operations, which can place pressure on local water availability, particularly in regions where water stress may emerge. This impact is considered actual, with high likelihood and irreversibility, underscoring the importance of responsible water use in production processes.

Overall, water withdrawals, consumption, and discharges remain material due to JOST's direct responsibility for freshwater use and wastewater generation. Ongoing attention to efficiency, treatment performance, and regulatory alignment will be essential to limit environmental impacts and maintain operational resilience.

Resource Use, Resource Inflows & Waste Outflows

The double materiality assessment identifies resource inflows and waste outflows as material environmental topics due to the company's reliance on natural resources for its production and the generation of waste across the value chain. The assessment highlights negative impacts linked to the consumption of natural resources, including metals and minerals, and in some cases scarce materials. These impacts occur both upstream and within JOST's own operations.

Overall, resource inflows and waste outflows remain material topics because they directly influence JOST's environmental footprint and its exposure to regulatory, financial, and supply-chain risks. Strengthening circularity, reducing resource inflow and improving the efficiency of resources used have a positive ecological and financial impact. Improving waste prevention is also critical to mitigate these risks and negative impacts over time.

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Environmental Report

percent

is our Group-wide reduction target for Scope 1 and Scope 2 emissions per production hour by 2035.

Climate Change Adaptation

E 1-1, 1-2, 1-3, 1-4, 1-5, 1-6, 1-8, 1-9, 1-10, 1-11

Transition Plan for Climate Change Mitigation

At this stage, JOST does not yet have a formal climate transition plan in place that meets the ESRS E1 criteria. However, decarbonization of our operations is part of JOST's ambition and has been defined as a mid- to long-term strategic priority. We are currently focusing on identifying and integrating mitigation actions into our business goals to further the decarbonization of our production and products.

The acquisition of Hyva in 2025 significantly expanded JOST's operational footprint, requiring the establishment of a new emissions baseline starting in 2025. The decarbonization targets set in the year 2020 based on JOST's legacy footprint were already achieved in the fiscal year 2024. Thus, establishing new mid- and long-term targets was necessary. A reset of the baseline year to include Hyva operations, using 2025 as new base, ensures that future reduction goals accurately reflect the combined group's emissions profile.

Identification of Climate-Related Risks & Scenario Analysis

JOST does not conduct formal climate scenario analyses. Instead, we rely on systematic stakeholder engagement and insights from our double materiality assessment to identify emerging physical and transition risks. These processes enable continuous monitoring of regulatory developments, shifts in customer expectations, supply-chain vulnerabilities, and country-specific climate exposure across our operational footprint.

Although the company does not apply structured climate models or emissions-pathway scenarios, this qualitative risk-based approach supports timely identification of relevant opportunities and challenges.

Climate Resilience

JOST has not yet performed a climate resilience assessment as defined under ESRS E1. While no structured analysis exists, the company recognizes that climate-related risks may affect operations, supply chains, or resource availability over time. As we advance our climate strategy, JOST will take adaptation-related considerations into account in its long-term planning and align future resilience evaluations with the requirements of ESRS E1.

Policies on Climate Mitigation & Adaptation

JOST currently has no formal climate-specific policy. However, our Environmental Policy, which applies to all JOST's companies and sites worldwide, covers climate change mitigation and adaptation topics among other environmental aspects. It has embedded guidelines that shape our decision-making processes and aim to ensure environmental protection and minimize negative environmental impacts across all JOST's operations. Our Environmental Policy addresses topics such as:

• greenhouse gas emissions, decarbonization, air quality

• energy efficiency and use of renewable energies

• waste prevention, reuse, recycling

• water quality, consumption and management

• chemicals management and use of resources

• development of environmentally friendly products

• promotion of environmentally conscious behavior

Actions and Resources for Mitigation & Adaptation

As a newly combined group, JOST has defined key climate actions for the next decade. A central focus is the shift towards cleaner energy sources, including electricity sourcing improvements and site-level energy efficiency initiatives, which are covered in JOST's Environmental Policy. JOST supports a broad range of regional CO₂-reduction initiatives where available, recognizing that each facility operates in a different energy and regulatory context. These actions form the basis of our long-term decarbonization pathway, even in the absence of a formal transition plan.

Climate Targets

JOST has established group-wide climate targets that guide our mitigation efforts. Our primary objective is to reduce Scope 1 and Scope 2 emissions per production hour by 50% by 2035 across the full combined group, compared to 2025. These targets are rooted in operational feasibility and reflect JOST's commitment to long-term emissions reduction, but they are not based on SBTi methodologies and do not claim alignment with the 1.5°C scenario at this stage.

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Environmental Report

JOST's corporate strategy AMBITION 2030 is an accelerate growth strategy that combines both organic as well as inorganic growth with the aim to increase JOST's global revenue to more than € 2 billion by 2030. For this reason, we do not consider absolute emission reduction targets feasible as they do not align with our strategy of growth. However, we see intensity targets as an essential instrument to promote our operations becoming more and more climate efficient as JOST continues to grow its business.

The purchase of GHG emission certificates is not part of this target, as we still see plenty of potential to become more climate neutral through internal actions.

The new 2025 baseline created after the Hyva acquisition serves as the reference point for tracking future progress.

‌Gross Scope 1, 2 & 3 GHG Emissions

The company reports Scope 1, Scope 2 (location-based), and Scope 3 emissions in line with ESRS requirements. Following the integration of Hyva, changes in emissions will be tracked based on the new organizational baseline. Scope 3 emissions will be screened across all 15 categories to identify significant contributors. JOST does not include carbon credits, avoided emissions, or biogenic CO₂ in the calculation of gross emissions.

GHG Removals & Carbon Credits

JOST does not currently operate GHG removal projects and does not purchase or rely on carbon credits. As such, no removals, reversal accounting, or credit-related disclosures apply at this time.

Internal Carbon Pricing

JOST does not use internal carbon pricing mechanisms for investment decisions, operational steering, or scenario analysis. Should future regulatory or strategic shifts require such tools, the company will evaluate their relevance as part of the evolving climate strategy.

Anticipated Financial Effects of Material Climate Risks & Opportunities

Although JOST has not quantified the financial effects from climate change risks through structured assessment models, the double materiality analysis and ongoing stakeholder dialogue indicate that climate-related risks-such as regulatory tightening, increased energy costs, or resource dependence-may influence operational expenses, CapEx requirements, and long-term competitiveness.

Conversely, opportunities may arise from improved energy efficiency, cleaner production, and alignment with customer expectations for lower-carbon products. Quantified financial disclosures will be developed as JOST's climate strategy matures.

Climate Change Mitigation & Energy

E1-5, 1-6, 1-7, 1-8

Reporting Scope & Methodological Approach

Energy consumption is reported for the undertaking's own operations and expressed in million kilowatt-hours, presented in the tables as million kWh. The disclosure follows the requirements of ESRS E1-7 by reporting total energy consumption and disaggregating consumption by fossil, renewable and nuclear energy sources. Energy data is based on final energy consumption, excluding fuels used as feedstock for non-energy purposes.

The 2025 reporting year reflects a change in organizational scope following the acquisition of the Hyva Group in February 2025. As a result, energy consumption figures for 2025 are not directly comparable on a like-for-like basis with prior years, as they include additional production sites and operational activities consolidated during the year.

In 2025, the primary focus was on data collection harmonization, reporting structure unification and policy alignment across with the acquired Hyva Group. As such, changes in energy consumption primarily reflect structural effects from consolidation, rather than the implementation of new energy transition projects.

We estimated the energy consumption from our sales entities represents roughly 1% of the energy consumption of our production plants. These amounts have been consolidated in this section so that readers can assume that the energy consumption of all JOST Group production sites, sales offices, and warehouses is reflected in this chapter.

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Environmental Report

million kWh

of renewable energy was consumed, which corresponds to 16.1% of total energy consumption.

Energy Mix

The energy mix in 2025 was dominated by fossil energy sources, which accounted for 83.9% of total energy consumption. Fossil energy consumption totaled 129.2 million kWh, mainly driven by natural gas consumption of 71.5 million kWh, and purchased or acquired electricity, heat, steam and cooling of 56.5 million kWh, which comes from gray sources that we assume are predominantly fossil sources. Consumption of crude oil and petroleum products was limited (1.1 million kWh), while coal and other fossil sources were not used.

Renewable energy consumption amounted to 24.8 million kWh, corresponding to 16.1% of total energy consumption. This consisted of: purchased or acquired renewable electricity, heat, steam and cooling of 22.1 million kWh, and self-generated non-fuel renewable energy of 2.7 million kWh.

The Group does not source electricity from purely nuclear or coal-based power providers; however, the level of detail available from existing energy supply contracts does not yet allow for a fully granular breakdown of the underlying power mix.

Energy Consumption & Mix 2025

Change in Renewable Energy Share

The proportion of renewable energy in JOST's global electricity mix declined from 44.4% in 2024 to 32.9% in 2025. This decrease is primarily explained by the acquisition of Hyva, whose operational footprint includes:

• lower photovoltaic (PV) generation capacity at manufacturing sites, and

• a low number of facilities operating on 100% renewable energy arrangements, compared to JOST's pre-acquisition operations.

In percentage of renewable energies in the total energy consumption amounted to 16.1% compared to 22.9% in 2024.

As a result, the consolidation of Hyva led to a dilution effect on the Group's renewable energy share in the electricity consumption. The reduction does not reflect a decrease in renewable energy consumption within legacy JOST operations, but rather the integration of assets with a different energy baseline. In

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| JOST Werke SE Annual Group Report 2025