Sustainability Report - FY 2023

Environmental Information Reporting on the Green Taxonomy regulation

Capital Expenditure (Capex) Indicator The Capex to be considered corresponds to new acquisitions of property, plant and equipment and intangible assets during the year, before depreciation, amortisation or revaluation. Thus, the new rights of use of the leased properties are taken into account as soon as the leases are signed, and not the financing terms. Capital expenditures also include new assets resulting from business combinations completed during the year. For 2023, the amount of these capital expenditures amounts to €16.3 million for the Exclusive Networks group, broken down as follows:  intangible assets: €2.0 million for IT developments;  property, plant and equipment: €5.4 million, corresponding to demonstration and office equipment; and  right of use: €8.9 million for new leases and vehicle leasing contracts.

Eligible capital expenditure is the following:  related to potentially sustainable activities;  part of a plan to make an activity sustainable or expand such an activity; and  related to economic activities referred to as “eligible individual measures” in the Taxonomy to reduce the Company’s environmental footprint, such as expenses related to premises, vehicles and data hosting. Within the meaning of Delegated regulation (EU) 2023/2486 of 27 June 2023, as the activities of the Exclusive Networks group are not considered to contribute substantially to the six environmental objectives (CCM, CCA, WTR, EC, PPC, BIO), they are not eligible as such. Therefore, only capital expenditure under individual measures can be taken into account. As the Exclusive Networks group did not incur any capital expenditure for the year 2023 under these individual measures, the share of the Group’s Capex relating to eligible economic activities and consequently aligned with the Taxonomy is not significant.

18

Exclusive Networks SA

2023 Sustainability Report

#WeAreExclusive