Wienerberger : Sustainability-linked Progress Report 2023 (audited)

Sustainability-linked Progress Report 2023

(audited)

Extract from the

Annual and Sustainability Report 2023

Page 143

Sustainability Report | Corporate Governance Report | Management Report | Consolidated Financial Statements

Sustainability-linked Progress Report

In 2023 wienerberger developed a sustainability-linked finance framework that allows wienerberger to raise capital through sustain-ability-linked bonds and loans. The framework defines Key Performance Indicators (KPIs) and Sustainability Performance Targets (SPTs).

wienerberger publishes annually a sustainability-linked progress report to ensure that investors and other stakeholders have updated and adequate information about wienerberger's performance of selected KPIs against its SPTs.

KPI 1: Scope 1 and 2 greenhouse gas emissions intensity

Definition: Reduction of our scope 1 and 2 emission intensity as kg CO2/quantity of products ready for sale.

Calculation method: In accordance with the Greenhouse Gas Protocol, we report the specific values as an index in % relative to the defined baseline year, the values of which are set at 100%. The Index-linked specific CO2 emissions are indicated in % based on kg CO2/quantity of products ready for sale (2020 = 100%). The comparative periods are adjusted retrospectively in the event of changes to the scope of consolidation.

Index of specific direct (scope 1) and indirect (scope 2) CO2 emissions in %, based on kg CO

KPI 2: Revenue from products supporting Net Zero Buildings

Definition: Revenues coming from building products contributing to Net Zero Buildings, meaning revenues from products that:

• › Meet the substantial contribution to climate change mitigation criteria (U-value threshold), part of the technical screening criteria, under the EU Taxonomy Regulation 2020/852 economic activity 3.5. Manufacture of energy efficiency equipment for buildings; or

• › Contribute to a lower energy consumption within the buildings, even if not yet covered by the Taxonomy Regulation1; or

• › Contribute to energy consumption through renewable energy in the buildings2; or

• › Contribute to a lower embodied energy footprint of the building3.

Calculation method: Sales of building products fitting the definition of products contributing to net zero buildings divided by the total wienerberger Building Products Revenues.

Percentage of revenue from products supporting net zero buildings (baseline year = 2020)

As of 31 December 2023 wienerberger has one sustainability-linked bond outstanding:

This report is subject to verification by the group auditor (see audit report on page 174).

• 1) Low temperature cooling and heating systems

• 2) Photovoltaic (PV)

• 3) Products with extremely low CO2 emission: Products with almost zero-emission in the production phase (at least 80% lower CO2 emission in production compared to 2020)

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Wienerberger AG published this content on 25 March 2024 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 25 March 2024 16:26:12 UTC.