Airbus // Universal Registration Document 2023

1. Information on the Company’s Activities

1.2 Non-Financial Information

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Disclosure of environmental indicators The Company actively monitors its environmental data throughout the organisation in order to measure the environmental impact of its operations, track its performance and communicate information on environmental matters to internal and external stakeholders. Since 2010, environmental data published by the Company has been verified by external auditors. This data is included in the ESG data board at the end of this section. Capturing emerging regulatory requirements, stakeholder’s expectations and trends In order to anticipate fast-evolving sustainability regulation, requirements and expectations that could impact its business, a “Sustainability Regulatory Intelligence” team monitors regulatory developments with a view to understanding, evaluating, and preparing for regulatory requirements that may apply to the Company’s activities and products. This Sustainability Regulatory Intelligence team covers sustainability-related topics, including environment, human rights and sustainable finance. Shadow carbon price The Company has started to use an internal carbon price to support decision making of the Company’s CapEx investment taking into account CO 2 reduction impacts on operations for all Divisions. The price has been set at 150 €/tCO 2 , signalling to project leaders the importance of CO 2 footprint reduction and to support consistency of investment decision making with the Company’s commitments to decarbonisation. From November 2023, the use of the shadow carbon price was extended to current commercial aircraft programmes’ product related major incremental developments to further incentivise carbon efficiency improvements. III. Risk Management Environmental risks and opportunities are managed following the Company’s ERM system. A specific sustainability and environment ERM plan integrates additional requirements, defined within the ISO14001:2015 certified EMS, and provides a set of rules applicable company-wide, to ensure consistent management of environmental risks and opportunities. Relevant criteria for the evaluation of environmental risks and opportunities include: financial impact, impact on environmental performance, and impact on EMS certification, as well as legal, supply chain and reputational aspects. Risks and opportunities are reported quarterly to the Executive Committee of the Company and of its Divisions, including

climate-related risks. Top risks are consolidated at Company level to be brought to the attention of the Board of Directors and reviewed semi-annually. Climate-related risks and opportunities Climate change may have a major impact on both the Company’s industrial operations and its upstream and downstream value chain, including directly on aircraft operations and on the wider air transport ecosystem, along with a strong influence on regulations and on stakeholders expectations. Accordingly, climate-related risks could materially affect the Company’s business and competitiveness, its customers and other elements of the aviation industry. The Company uses the recommendations of the Task Force on Climate-related Financial Disclosures (“ TCFD ”) to categorise, manage and report on its climate-related risks and opportunities. Accordingly, the Company has strengthened its ERM risk identification process for climate-related risks and opportunities by incorporating climate scenario analysis, and uses the following TCFD risks categories for managing and reporting: The scope of the climate-risk identification exercise comprises the entire Company – including its Divisions – and the upstream and downstream value chain. Following TCFD recommendations and in pursuit of continuous improvement, during 2023 the Company has updated its climate change scenario analysis. It uses a range of different temperature scenarios (1.5°C, well-below 2°C and >3°C) to represent different climate realities based upon the global scenarios of the Intergovernmental Panel on Climate Change (“ IPCC ” – Assessment Report 6 (“ AR6 ”)) and the International Energy Agency ( “IEA ”). The scenario analysis is used to identify financial and operational risks and opportunities related to climate change that may begin to impact the Company in the short-term (“ ST ”, around 2025), medium-term (“ MT ”, around 2035) and long-term (“ LT ”, around 2050) so that the Company can work to increase the resilience of its assets and operations in order to mitigate and adapt to climate change. Transition risks Physical risks Opportunities Technology Market Policy and legal Reputation Acute Chronic Market Products and services Energy sources

Airbus Annual Report

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Universal Registration Document 2023

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