Sustainability Report - FY 2023

Environmental Information Reporting on the Green Taxonomy regulation

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Environmental Information

6.1

Governance of environmental questions

Exclusive Networks is committed to embedding environmental governance in the core of its overall sustainability strategy. This governance is supported

by the decision-making and implementation bodies of the ESG strategy.

6.2

Reporting on the Green Taxonomy regulation

Context Exclusive Networks, a global leader in cybersecurity and cloud solutions, is committed to a sustainability approach that aligns with the most demanding international standards. In this context, the Group follows the regulatory requirements for the disclosure of information related to the European Union’s Green Taxonomy, an ambitious initiative aimed at standardising the classification of economic activities according to their contribution to environmental sustainability. This approach not only accurately and transparently measures the share of activities aligned with sustainability goals, but also guides investment decisions towards more environmentally friendly practices. Although the Group is highly committed to a sustainability approach that aims to support international commitments, and in particular European ones, its activities are not included in the scope of the taxonomy. Indeed, they are not among the sectors with the largest environmental footprint, nor do they directly contribute to reducing this footprint. On the other hand, when the Group incurs capital or operating expenses, it considers whether or not they are aligned with the green taxonomy criteria. It should be noted that to date, the Group’s efforts to limit its footprint, for example the replacement of its vehicle fleet or the switch to renewable energies, are not covered by this regulation.

For the second year, an assessment of the eligibility of all the Group’s consolidated activities was carried out on the basis of: 1. Delegated regulation 2023/2486 of 27 June 2023; and 2. an analysis of all activities within its various consolidated entities (interviews conducted by the Sustainability Department with the Finance Department, the Operations Department and the Strategy Department). By integrating the rigorous criteria of the Green Taxonomy into its operations, Exclusive Networks is firmly committed to achieving the objectives of the European Green Deal, and actively contributes to the fight against climate change. In the following sections, it will detail the key performance indicators that the Group will use to assess and communicate alignment with the Green Taxonomy, underlining the continued commitment to a more sustainable and responsible economy. Revenue Indicator As described in the business model presented see above in section 1, the Exclusive Networks group is a global cybersecurity specialist that markets a wide range of services and products to its partners and end customers. These activities are not listed in the annexes to Delegated regulation (EU) 2023/2486 of 27 June 2023 as contributing substantially to the six environmental objectives (CCM, CCA, WTR, EC, PPC, BIO), either by virtue of their SIN Code or by virtue of their description. As such, they are not eligible. For the year 2023, the share of the Exclusive Networks group’s revenue from services or products related to economic activities aligned with the Taxonomy is 0%.

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Exclusive Networks SA

2023 Sustainability Report