1. ESRS 1 and 2. Requirements and general information

1.1.1. Basis of preparation

General basis for the preparation of the sustainability and structure statement

ESRS 2 BP-1

This Consolidated Non-Financial Information and Sustainability Report (hereinafter, interchangeably, the “report”, the “sustainability report” or the “sustainability statement”) aims to provide material sustainability information, which may substantially influence the decision-making of stakeholders regarding how the Viscofan Group (hereinafter referred to interchangeably as the “Viscofan Group” or “Viscofan”); Viscofan S.A., the parent company of the Viscofan Group, (hereinafter referred to as the “Company”), measures, monitors and manages the Group’s performance, positive and negative impacts on the environment and on people, and the risks and opportunities that these may pose for Viscofan.

It is structured in four specific parts:

• General information
• Environmental information
• Social information
• Governance information

This report, which includes the same consolidation scope reflected in the consolidated Viscofan Group's financial statements as at December 31, 2025, covers the period corresponding to the consolidated Viscofan Group's tax year from January 1 to December 31, 2025. It was prepared by the Board of Directors of Viscofan S.A. on February 26, 2026.

This document has been prepared in accordance with Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards.

Viscofan has not claimed any exemption from disclosure of imminent events or issues under negotiation, pursuant to Article 19a(3) and Article 29a(3) of Directive 2013/34/EU.

Scope. Reporting company and value chain

ESRS 1 section 5.1

The scope of this report covers all companies that are part of the Viscofan Group as at December 31, 2025, as detailed in note 2 of the consolidated annual report.

Furthermore, the materiality analysis detailed in section 1.1.4 of this ESRS, and consequently the information in this report, covers material incidents, risks, and opportunities related to the company through its business relationships in the upstream and downstream stages of the value chain. See the value chain description in section 1.1.3 of this ESRS.

Viscofan does not have any relevant associates or joint ventures accounted for under the equity method that are part of the value chain.

Classified and sensitive information

ESRS 1 section 7.7

Viscofan has classified certain information as sensitive because it is considered confidential, has commercial value due to this nature, and is subject to reasonable measures to maintain its secrecy. On this basis, Viscofan competes globally with companies worldwide that are not subject to sustainability reporting standards, and the disclosure of this information could harm Viscofan's competitiveness and, consequently, its ability to create value sustainably. The classified and sensitive information considered is as follows:

• ESRS E5. Exact breakdown of raw material consumption.
• ESRS S4. Current and projected financial impacts of the revenue growth opportunity derived from collagen-related products.

Information relating to specific circumstances

ESRS 2 BP-2

Time horizons

ESRS 1 section 6.4

The time horizons used in the report, especially for the identification and quantification of incidents, risks and opportunities, coincide with those detailed in ESRS 1 section 6.4.

1. Short term: Reference period in the financial statements and in the sustainability statement
2. Medium term: From the end of the short-term reference period until five years later
3. Long term: More than five years

Value chain estimation and sources of estimation and outcome uncertainty

ESRS 1 section 7.2

Preparing the report in accordance with Delegated Regulation (EU) 2023/2772 requires making judgments, estimates and assumptions in the process of preparing quantitative information.

The following describes the key assumptions regarding the future, as well as other key sources of uncertainty in the estimates as at the closing date, which carry a risk of requiring adjustments to this information in subsequent periods. The Viscofan Group has based its assumptions and estimates on the parameters available at the time the report was prepared. However, existing circumstances and assumptions about future events may change due to market changes or circumstances beyond the Group's control. Such changes are reflected in the assumptions when they occur.

Scope 3 Emissions

In the case of calculating Viscofan Scope 3 emissions that affect phases

Viscofan has used emission factors from third-party databases in its estimates for upstream and downstream components of the value chain, in accordance with the GHG Protocol. These factors may be subject to future modifications based on updates to the analyses provided by the third parties. See the description of these sources in ESRS E1 Climate Change, section 2.1.5.

Pollutants

For the quantification of the contaminants reported in ESRS E2. Point 2.2.2. Viscofan has not used a direct measurement method due to the complexity and variability of industrial processes, which makes it difficult to carry out accurate direct measurements at all times in a continuous process such as that of the casings.

It is important to note that, because these calculations rely on estimates, there is an inherent degree of uncertainty. This uncertainty can arise from multiple sources, such as variability in operating conditions, the accuracy of the models used, and the accuracy of historical data.

Information derived from other legislation

ESRS 1 section 8.2

In addition to Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU of the European Parliament and of the Council, Viscofan has used the following sustainability regulations or standards in preparing this Sustainability Statement:

Law 11/2018, of December 28, on non-financial information and diversity.

The United Nations Global Compact, of which Viscofan is a member, has also been used as a reference. In this respect, this document also constitutes a progress report on the actions taken by the Group in implementing the ten Principles of the Global Compact, in accordance with its reporting policy.

To contribute to improved reporting on climate change, Viscofan has used the Task Force on Climate-related Financial Disclosures (TCFD), currently integrated into IFRS S1 (sustainability) and IFRS S2 (climate), as a reference. This framework recommends general elements that organizations should focus on for managing climate change risks and opportunities, as well as the Carbon Disclosure Project questionnaire, which incorporates these recommendations.

Additionally, section 2.4 of this report fulfills the reporting obligations established by Article 8 of Regulation (EU) No 852/2020 on the establishment of a framework to facilitate sustainable investment. This regulation is further developed by Delegated Regulation (EU) No 2139/2021, which establishes the technical selection criteria for determining the conditions under which an economic activity will be considered to contribute substantially to the objectives of climate change mitigation and adaptation, and by Delegated Regulation (EU) No 2023/2486 in the case of the objectives of sustainable use and protection of water and marine resources, the transition to a circular economy, pollution prevention and control, and the protection and restoration of biodiversity and ecosystems. All of this is in accordance with Delegated Regulation (EU) No 2178/2021, which develops the reporting methodology.