CLASSEN sustainability report 2024 (EN)

24
SUSTAINABILITY REPORT
FEEL GOOD FLOORS

CLASSEN MISSION
STATEMENT
DEAR READERS,
PIONEERS FOR
· An industry of the future
· Forward-looking products
· A healthy and beautiful home
BEHAVIOUR IN FOCUS
· Integrity & honesty
· Prudent & responsible
· Empathetic & considerate
· Passionate & courageous
TOGETHER
· Conserving resources
· Offering worry-free products
· Driving innovation
· Ensuring international design
flexibility
· Fostering a dynamic work culture
· Achieving more
For us, sustainability means responsibility – towards the environment,
our employees, our customers and society as a whole. As a
manufacturer of high- quality flooring, wall and door products, we
see it as our obligation to continuously develop our production
processes and products in order to conserve resources and actively
shape a more sustainable future.
2024 was a year of progress for us: we further optimised our sustainable
materials, expanded more energy- efficient production methods
and developed new, healthy living products.
In addition, we have taken another important step towards
comprehensive and transparent sustainability reporting. On our
way to fully implementing the European Sustainability Reporting
Standards (ESRS), we have already integrated numerous elements
from the ESRS into this report. In doing so, we are laying the
foundation for upcoming regulatory requirements at an early stage
while also creating greater transparency about our sustainability
activities and progress. This report is therefore not only based on
previous standards, but also specifically takes into account initial
content and structural elements from the ESRS in order to provide
as comprehensive an overview as possible of our environmental,
social and governance performance.
This report gives you an insight into our successes to date, but also
into the challenges we face. After all, sustainability is not a state,
but a continuous process that requires foresight, innovation and
commitment. We are convinced that economic growth and environmental
and social responsibility are inextricably linked.
We invite you to see for yourself how we are pursuing sustainability
and to work with us to create a more sustainable world. We hope
you enjoy reading this report.
Thank you for your interest and support.
DR. HANS-JÜRGEN HANNIG
STEFANIE QUERVEL
MACIEJ GORECKI
CÉLINE QUERVEL
Group Management of the CLASSEN Group
Values such as integrity, prudence and passion are the cornerstones
of our corporate culture at CLASSEN. We attach great
importance to transparent and responsible business practices
in order to strengthen the trust of our customers, suppliers and
employees. We see it as our responsibility not only to manufacture
highquality products, but also to protect the environment and
promote sustainable practices.
Our mindful and considerate approach shapes not only our
businessrelationships, but also our commitment to society.
We are actively involved in social projects and strive to have a
positive impact on the communities in which we operate. At the
same time strive to continuously drive innovation and find new
ways to improve our products and processes.
At CLASSEN, it‘s not just about manufacturing floor coverings, but
also about a bigger vision: a world where sustainable and healthy
living products are the norm and companies play an active role
in building a better future. Our passion and courage drive us to
realise this vision and make a positive contribution to the future.
ABOUT THE REPORT
REPORTING PERIOD
The report covers the period from January to December 2024 and thus encompasses the 2024 financial
year. All indicators refer to the 2023 and 2024 financial years and are marked accordingly in the report.
LANGUAGE
To ensure the best possible readability, we have refrained from specifying gender. All references to persons
apply equally to all genders.
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CONTENT
FOREWORD 2
CONTENT 4
ABOUT US 6
THE CLASSEN GROUP 8
HISTORY AND CORPORATE STRUCTURE 10
CLASSEN INTERNATIONAL 12
WHAT WE STAND FOR 14
LAMINATE AND CERAMIN PRODUCTION 16
ESRS 2: GENERAL INFORMATION 22
ESRS E: ENVIRONMENT 34
ENERGY AND CLIMATE BALANCE 36
WATER RESOURCES 48
RESOURCE UTILISATION AND CIRCULAR ECONOMY 52
ESRS S: SOCIAL 56
PEOPLE AT CLASSEN 58
PEOPLE IN THE SUPPLY CHAIN 84
END USERS 88
ESRS G: GOVERNANCE 90
COMPLETION 100
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5

ABOUT US
PRODUCTS, MANUFACTURING
AND PRODUCTION
At CLASSEN, we understand that sustainable action is not just an
obligation, but a fundamental requirement for securing our future.
Our products represent the culmination of our efforts to not only
design aesthetically pleasing spaces, but also to have a positive
impact on our environment.
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7

ABOUT US
THE
CLASSEN GROUP
The founder and current CEO of the CLASSEN Group, Dr. Hans-
Jürgen Hannig, started his first company in the building materials
trade in 1962. Over the years, he acquired similar companies,
which eventually merged to form the CLASSEN Group in 1994.
Today, the entire group of companies has around 2,000 employees.
Originally founded as a timber trading company, it has continuously
worked to diversify into other business areas. As a result, the
CLASSEN Group has developed into one of the world‘s leading
flooring manufacturers. The CLASSEN Group‘s history, spanning
more than 60 years, is characterised by continuous, organic
growth. This success is based on long-term partnerships with
trusted suppliers and loyal customers, as well as the longstanding
service of many employees.
Over the decades, the CLASSEN Group has not only expanded its
production volume, but also strengthened its global presence.
By investing in state-of-the-art technologies and focusing on more
sustainable production processes, the company has established
itself as an innovation leader in the industry.
Our employees are highly committed to driving forward sustainable
projects, as the CLASSEN Group strives to achieve long-term goals.
In our developments, we always think about the future, which
requires a high degree of foresight. This approach secures our future
viability as a company and enables us to ensure our existence and
success in the long term.
The corporate culture of the CLASSEN Group is characterised by
a strong sense of community and open communication. We
promote a positive working environment in which creativity and
innovation are encouraged in order to meet the ever-growing
demands of the market.
8 9 9

ABOUT US
HISTORY OF THE
CLASSEN GROUP
2023
2020
2001
2018
2006
2007
1994
2013
2012
1962
Dr. Hans-Jürgen Hannig founds his first company in the building
materials trade
1962
COMPANY-STRUCTURE
1994
Merger of all companies and start of in-house production of
laminate flooring in Kaisersesch
2013
Start of production of polymer-based floor coverings (CERAMIN) at
the Kaisersesch site
PRODUCTION COMPANIES
PROCUREMENT AND PURCHASING,
WAREHOUSING AND LOGISTICS
SALES COMPANIES
CLASSEN Industries GmbH CLASSEN Holz Kontor GmbH CLASSEN International GmbH CLASSEN Intellectual Properties GmbH
OTHER
2001
Start of production at CLASSEN Industries GmbH in Baruth;
currently the largest integrated laminate factory in the world
2018
Certification of CERAMIN products with the „Blue Angel“ as the
world‘s first supplier in the field of plastic floor coverings
Fiberboard GmbH
Akzenta Paneele + Profile GmbH
CLASSEN Vertriebs GmbH
dispoline GmbH
2006
Introduction of the megaloc quick installation system
2007
Start of in-house HDF board production in Baruth
2012
Introduction of industrial digital printing as one of the pioneers in
the industry
2020
Introduction of water-resistant laminate flooring (megaloc aqua
protect)
2023
Introduction of CERAMIN FLEX
CLASSEN-Pol S.A.
CLASSEN Handels GmbH
CLASSEN Floor Systems Sp. z o.o.
CLASSEN-Rus ZAO
CLASSEN Ukraine TOB
TOO (CLASSEN ASIA)
CLASSEN Americas Inc.
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ABOUT US
Sales location
Krakow, Poland
Sales location
Atlanta (Georgia), USA
Sales office
Istanbul, Türkiye
CLASSEN
INTERNATIONAL
CLASSEN
HEADQUARTERS
CLASSEN INDUSTRIES /
FIBERBOARD
CLASSEN
POLAND
Kaisersesch
Baruth/Mark
Rybnik/Katowice
The CLASSEN Group has a global presence, building on a decentralised
structure and strong partnerships. In addition to our
production facilities, our network includes nine sales locations.
Our unique selling point is the combination of global reach and
local expertise, which enables us to offer tailor-made solutions for
our customers. Our primary goal is to understand the needs and
objectives of our customers and to support them on their path to
success with our first-class services.
Production of CERAMIN-based
wall and floor coverings
Opened in 1994
Production of laminate flooring
and HDF boards
Opened in 2001 / 2007
Production of doors and frames
Opened in 1990
Approx. 500 eployees
Approx. 700 employees
Approx. 530 employees
20 million m 2 /a
production capacity
80 million m 2 /a
production capacity
Production capacity of
· 600.000 units of doors
· 580.000 units of frames
82.000 m 2 hall space
113.000 m 2 hall space
20.000 m 2 hall space
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ABOUT US
THIS IS WHAT WE STAND FOR
ENVIRONMENTALLY CONSCIOUS MATERIAL
SELECTION
Our commitment to responsible purchasing is reflected in our
choice of raw materials. For laminate production, we source wood
from ecologically and socially sustainable forests. For CERAMIN,
we use polyolefins that are made from over 80% secondary raw
materials. The majority of our raw materials come from Europe
to ensure short transport routes and a reduced carbon footprint.
ENERGY-EFFICIENT PRODUCTION
CLASSEN attaches great importance to energy-efficient manufacturing
processes. Thanks to state-of-the-art technologies, we
not only optimise our production output, but also reduce energy
consumption to ensure more sustainable manufacturing.
CERTIFIED QUALITY
CLASSEN is committed to the highest standards. Our products
have been awarded various environmental certificates, which
demonstrate our commitment to more environmentally friendly
practices.
SUSTAINABLE PACKAGING FOR A GREEN FUTURE
We continuously optimise our packaging units, specifically
reduce the use of single-use plastics and increasingly rely on solid
cardboard to avoid waste. Our film packaging already consists
of 30% recycled material – with the clear goal of significantly
increasing this proportion in the future. In addition, we provide
product information digitally to reduce paper consumption. We
have greatly reduced the use of printing inks in our cardboard
packaging and deliberately leave the outer packaging in its
natural cardboard colour.
In this way, we avoid unnecessary additives and emphasise the
environmentally conscious nature of our products. With these
measures, we are not only making an active contribution to greater
sustainability, but also demonstrating that the responsible use of
resources is an integral part of our packaging strategy.
UNIQUE DESIGN
CLASSEN sets new standards in design development by focusing on
digital printing. Our design centre enables us to create, implement
and edit print data ourselves at our production sites. This ensures
maximum flexibility and time savings, which reduces deliveries
and CO2 emissions. By using digital printing on demand, we avoid
stockpiling, leftovers and the unnecessary destruction of resources.
In this way, we actively contribute to the sustainability of the group
of companies.
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THE CLASSIC:
LAMINATE FLOORING FROM CLASSEN
The outstanding laminate flooring of the CLASSEN Group is
produced at our factory in Baruth/Mark, in the heart of the
Brandenburg Forest. These topclass floors are manufactured
entirely at our integrated production site – from the HDF board to
the finished product. We place particular emphasis on ensuring
that all residual materials arising during production are primarily
recycled or otherwise used thermally to generate process energy.
This circular approach not only ensures the highest product quality,
but also the careful use of resources.
To ensure that our floors are not only visually appealing but also
meet environmental and social sustainability criteria, we only use
wood from sustainable forestry. This wood is certified according
to FSC® (FSC C100583) and PEFC (PEFC/04-31-0824) standards or
comes from other controlled sources. With a view to short delivery
routes, we source the wood from the immediate vicinity in order to
minimise our ecological footprint.
Promoting
Sustainable Forest
Management
PEFC/04-31-0824
www.pefc.org
www.blauer-engel.de/uz176
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ABOUT US
OUR FACTORIES
IN BARUTH
OUTPUT WORLDWIDE: LAMINATE
FLOORING MADE FROM HDF
LAMINATE
FACTORY
Recycled wood/wood waste
HDF-
Plates
milling dust
LOW-EMISSION
PRODUCTION PROCESS
Energy/heat recovery
Short transport routes
Thinning wood/sawmill wood residues
HDF-
FACTORY
Our Fiberboard GmbH and CLASSEN Industries GmbH factories are
located in close proximity to each other.
Fiberboard specialises in the production of HDF boards. A major
advantage of the location is its close proximity to the forest,
as this enables short transport routes for the wood required.
SUSTAINABLE FORESTRY
Energy/heat recovery
BIOMASS
HEATING PLANT
CLASSEN Industries GmbH then processes the HDF boards into
laminate, which is then sold worldwide. The direct connection
to Fiberboard greatly increases efficiency and shortens delivery
times. In addition, we have our own energy centre that supplies
both plants with energy and heat. Residual waste from production
is used, among other things, to generate energy. This also contributes
to a significant reduction in waste.
This close cooperation between our two factories and the integrated
energy centre enables us to ensure a more sustainable
production process that is both ecologically and economically
advantageous.
Recycled wood/wood waste
18 19

ABOUT US
CERAMIN ®
FUTURE OF WALL AND FLOORING
Since 2013, CLASSEN has been producing robust and durable
plastic floor and wall coverings at its location in Kaisersesch. These
coverings are based on CERAMIN, a PVC-free material developed
and patented by us. CERAMIN is revolutionising the flooring industry
by making polymer floors 100% recyclable.
This innovative solution from CLASSEN is setting a groundbreaking
trend in the market and has already had a positive impact on the
entire industry. The special composition of CERAMIN ensures that
the environment is less polluted. In addition, CERAMIN contains no
chlorine, phthalates or other harmful plasticisers or stabilisers.
Our CERAMIN products are not only characterised by their robustness
and durability, but also by their high-quality surface finishes.
Furthermore, our products impress with their ease of installation
and their moisture and UV resistance.
The CLASSEN group made a big decision early on in the development
of CERAMIN: PVC, plasticisers and chlorine would not be used in the
development of our CERAMIN floor coverings. Today, the innovative
material CERAMIN, which acts as a core board, is at the heart of our
robust and durable plastic floors. CERAMIN is not only PVC-free,
but also a particularly low-emission material that contributes to a
healthy indoor climate.
www.blauer-engel.de/uz120
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EUROPEAN SUSTAINABILITY
REPORTING STANDARDS
GENERAL
INFORMATION
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DISCLOSURES ESRS 2: BP-1, BP-2
GENERAL PRINCIPLES FOR CREATING
THE SUSTAINABILITY REPORT
Our company is committed to reporting on its sustainability
activities in a transparent and comprehensive manner. We have
set ourselves ambitious goals and introduced various measures to
achieve them. Below, we explain how we prepare our
sustainability report and address the required information.
This sustainability report has been prepared on a consolidated
basis for the Group. The scope of consolidation used for the
sustainability report is the same as that used for the consolidated
financial statements. Any deviations in individual passages are
indicated accordingly.
As indicated in the according sections, the sustainability report
contains estimates that can only be refined in reporting periods
when more relevant information from the value chain is available.
This can only happen when the number of companies required to
report increases and reporting practices become more established,
enabling benchmarks and comparisons to be made.
In the meantime, we have disclosed all material assumptions,
judgements and transparently in order to give readers an understanding
of the accuracy of the reporting. In the coming years, we
will continue to improve our internal processes and controls for
preparing the Sustainability Report so that we can then provide you
with reporting that is fully ESRS-compliant.
Our sustainability report covers both the upstream and downstream
value chains of our company. We distinguish between:
• Materiality assesment:
Our assessment of materiality encompasses the overall impact,
risks and opportunities within our upstream and downstream
value chain. This means that we consider not only our direct
activities, but also those of our suppliers and customers.
• Strategies, measures and targets:
Our sustainability strategies, measures and goals extend in parts
across the entire value chain.
• Data integration:
We integrate comprehensive data on the upstream and downstream
value chain into our reporting. This enables us to make
informed decisions and communicate our progress transparently.
We have taken advantage of the option to omit certain information
about intellectual property, know-how or the results of innovations.
This information is strategically sensitive and its protection is crucial
to our competitiveness.
Our company is based in an EU Member State and makes use of the
exemption from disclosure of forthcoming developments or matters
under negotiation.
INFORMATIONS RELATED TO SPECIFIC
CIRCUMSTANCES
Time horizons
The time horizons used in this sustainability report are consistent
with the ESRS, unless otherwise specified in the relevant section.
Based on the current reporting year, the short-term period therefore
covers up to one year into the future, the medium-term period
covers one to five years into the future, and the long-term period
covers more than five years into the future.
Value chain estimation
The information from the value chain required to calculate the
metrics requested by the ESRS was not always available. As a result,
a few metrics contain estimates based on indirect sources such as
industry average data and other approximations. Environmental
agencies or other recognised official authorities are used as sources.
The basis for the preparation of the key figures, their accuracy and
any planned measures to improve accuracy are described in each
case with the key figures within the sustainability report.
Sources of estimation and result uncertainties
We use estimates for selected key figures when reliable data is
lacking or measurements are inaccurate. These are based on
empirical values, regulatory developments (e.g. ESRS) and other
factors – and are regularly reviewed and adjusted. Significant
estimated values relate to GHG emissions (E1), among other
things. The underlying estimation methods are explained directly
for the respective key figures.
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DISCLOSURES ESRS 2: GOV-1, GOV-2, GOV-3, GOV-4, GOV-5
RESPONSIBILITY IN ACTION
OUR MANAGEMENT AND CONTROL MECHANISMS
The CLASSEN Group, based in Kaisersesch (Germany), is a limited
liability company (GmbH) under German law and comprises several
subsidiaries in Germany and abroad.
With the exception of CLASSEN POL, a public limited company (AG)
with a supervisory board, all companies are organised as limited
liability companies (GmbH).
The supervisory board of CLASSEN Pol consists of three members. It
monitors the local management of the subsidiary.
• Dr. Hans-Jürgen Hannig
• Stefanie Quervel
• Julie Quervel
The members of the Group Executive Board and the Supervisory
Board have diverse and complementary experience relevant to the
company‘s sectors, products and geographical locations. Women
make up 50% of the Group Executive Board. Women make up 67%
of the Supervisory Board.
COMPOSITION OF THE MANAGEMENT BOARD
The Group Executive Board is responsible for managing the company
and consists of four members.
• Chief Executive Officer: Dr. Hans-Jürgen Hannig
• Chief Financial Officer: Stefanie Quervel
• Chief Sales Officer: Maciej Gorecki
• Chief Sales & Marketing Officer: Céline Quervel
from the left: Jan Wöhner, Christoph Schmitz, Julie Quervel, Sebastian Wendel (Sustainability Department)
ROLES AND RESPONSIBILITIES
Group management is responsible for the systematic identification
and assessment of sustainability-related impacts, risks and
opportunities. This responsibility has been delegated to the
Sustainability Department, headed by Sebastian Wendel, which
falls within the remit of the Chief Financial Officer. In the reporting
year, the Sustainability Department held discussions with the Chief
Executive Officer and the Chief Financial Officer about the process
and results of the double materiality assessment in accordance
with ESRS in relation to sustainability-related impacts, risks and
opportunities.
The Group Management is also responsible for setting the
company‘s strategy and objectives with regard to sustainability
impacts, risks and opportunities, and for monitoring progress in
implementing this strategy. The Supervisory Board is responsible
for overseeing the management of sustainability-related impacts,
risks and opportunities, including the company‘s strategies and
progress.
The Sustainability Department reports regularly to the Group
Executive Board and the Supervisory Board, particularly with regard
to the implementation of the Corporate Sustainability Reporting
Directive (CSRD) and the Supply Chain Due Diligence Act (LkSG).
Group management and the head of the sustainability department
oversee the setting of targets relating to material sustainability
impacts, risks and opportunities. Progress towards these targets
is monitored through regular status reports and meetings and
adjusted as necessary.
EXPERTISE IN SUSTAINABILITY
Our members of the Group Executive Board and Supervisory Board
consist of individuals who possess extensive expertise in various
fields. These members have the necessary skills and knowledge
relating to key sustainability issues, either directly or indirectly, and
are therefore suitably appointed. The composition of the bodies is
deliberately designed to cover a broad range of expertise in order
to ensure comprehensive monitoring and control of sustainability
aspects.
Our company has defined clear responsibilities within the
various departments. These departments have more in-depth
skills and expertise than senior management, which ensures that
sustainability aspects are monitored and managed at a high level.
The departments regularly monitor their specific objectives and
risks and report to the management bodies. This enables early
identification of opportunities and risks and proactive adjustment
of strategies and measures.
We are structured in a matrix organisation that enables efficient,
cross-location management of sustainability issues. Each location
has appointed sustainability managers who are responsible in
particular for the areas of energy, waste and water, as well as for the
implementation and further development of management systems.
These decentralised responsibilities ensure that location-specific
requirements and potential can be identified at an early stage and
integrated into the overall strategy. The sustainability managers
are in regular contact with the central specialist departments and
contribute to the effective implementation of company-wide
sustainability goals.
from the left: Stefanie Quervel, Céline Quervel, Maciej Gorecki, i. A. Dr. Hans-Jürgen Hannig
The departments attend training and further education courses at
regular intervals in order to continuously expand and update their
knowledge.
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DISCLOSURES ESRS 2: GOV-1, GOV-2, GOV-3, GOV-4, GOV-5
INFORMATION FLOW
DUTY OF CARE
CORE ELEMENTS OF DUE DILIGENCE
PARAGRAPHS IN THE SUSTAINABILTY REPORT
During the year of the report, the Group management was
continuously involved by the Sustainability Department in the
planning and implementation of the double materiality matrix in
accordance with ESRS and the due diligence obligations in accordance
with LKSG, and was informed of the results. This includes
a description of the impacts, risks and opportunities that have
been identified as material, as well as a presentation of the current
management approach in terms of strategies, measures, key
performance indicators and targets, including an assessment of their
effectiveness. Group management takes the impacts, risks and opportunities
into account when monitoring corporate strategy, making
decisions on important transactions and in the risk management
process. This is reflected, for example, in consistent investments
in more energy-efficient machinery and renewable energies.
These measures reflect the awareness and commitment of senior
management to integrating sustainable practices into the corporate
strategy.
LIST OF SIGNIFICANT IMPACTS, RISKS
AND OPPORTUNITIES
During the reporting period, our company intensively examined the
key impacts, risks and opportunities in the area of sustainability. In
doing so, we developed and implemented both overarching goals
and detailed measures for the early detection and management
of these aspects. The key sustainability topics can be found in our
materiality matrix.
For the CLASSEN Group, exercising due diligence with regard to
sustainability issues is a corporate responsibility. The table opposite
provides an overview of the core elements of due diligence and
refers to the corresponding explanations of these elements in this
sustainability report.
CREATION OF THE SUSTAINABILITY REPORT
The sustainability report is prepared by the central sustainability
team, which is divided into topic-specific areas of responsibility.
As part of the data collection process, an interim review is
first carried out by the respective sustainability officers at the
locations, who are responsible for the accuracy and completeness
of the location-specific information. Once the content of the KPIs
and various text passages has been finalised, a structured review
is carried out by the entire central team and, in particular, by
the management of the sustainability department. Finally, the
complete report is reviewed and approved by the Group Executive
Board before it is published. This multi-stage review process
ensures the quality of content, consistency and formal accuracy of
the sustainability reporting.
1) Anchoring due diligence in
governance, strategy and business model
2) Involvement of affected stakeholders in all
important steps of due diligence
3) Identification and assessment of negative
impacts
4) Taking measures to eliminate these negative
effects
5) Monitoring the effectiveness of these
measures and communication
• Governance
• Strategy
• Management ofimpacts, risks and opportunities
• Interests and views of steaakholders
• Involvement of own employees and employee representatives
• Procedures for adressing negative impacts and channel for own employeees to raise concerns
• Involvement of customers, consumers and end users
• Whistleblower-platfrom and protection of whistleblowers
• Double materiality analysis
• Climate change
• Water and sea resources
• Resource use and circular economy
• Own employees
• Employees in the value chain
• Consumers and end users
• Business practices
• Climate change
• Water and sea resources
• Resource use and circular economy
• Own employees
• Employees in the value chain
• Consumers and end users
• Business practices
SUSTAINABILITY-RELATED INCENTIVE AND
REMUNERATION SYSTEMS
No performance-related sustainability indicators are currently
anchored in the incentive system for group management. The
long-term commitment to implementing the sustainability agenda
is based on publicly communicated goals, such as the United
Nations Sustainable Development Goals (UN SDGs). Due to the deep
roots of sustainability in the corporate culture, management does
not currently see any need for additional incentives to advance
CLASSEN‘s sustainability goals.
28 29

DISCLOSURES ESRS 2: SBM-1, SBM-2, SBM-3
LAMINAT
CERAMIN
STRATEGY, BUSINESS MODEL AND VALUE CHAIN:
KEY ELEMENTS OF THE GENERAL STRATEGY
The CLASSEN Group is an internationally active manufacturing
company with a clear focus on high-quality building products in
the field of floor and wall coverings as well as doors and frames.
Production takes place at three locations with four factories: Three
factories are located in Germany, where our laminate flooring and
our CERAMIN wall and floor coverings are manufactured. Another
production site based in Poland focuses on the manufacture of
doors and frames.
Our production structure is complemented by numerous sales
locations worldwide, which enable targeted market development.
Our core competencies include, in particular, the development,
manufacture and marketing of laminate flooring and CERAMIN wall
and floor coverings, as well as doors and door frames. In addition,
we have an extensive portfolio of product and process patents,
which secures our strong market position and underlines our
innovative strength in product and process patents.
OUR VALUE CHAIN IS STRUCTURED AS FOLLOWED:
UPSTREAAM VALUE CHAIN:
In the upstream value chain, we mainly procure raw materials,
services and machinery.
Our inputs include wood-based materials, PP granulates, paints,
varnishes, packaging materials and electricity. These inputs
are sourced from several thousand suppliers worldwide. Our
procurement strategy pursues a multidimensional approach that
focuses on diversification, quality assurance and resilience. We
work with a large number of suppliers of varying sizes and origins,
including large industrial groups as well as small and mediumsized
enterprises. The supplier structure is international, with a
focus on European procurement markets.
DOWNSTREAM VALUE CHAIN:
Our downstream value chain encompasses sales, logistics and
customer service through to the handover of the product to our
commercial customers. Our customer structure ranges from international
(DIY) retail chains (DIY stores) to medium-sized specialist
retailers and industrial customers. The sales channels are structured
geographically into the following regions:
• Wood
• Water
• Minerals
• Chemical precursors
• Printing inks
• Decorative paper
• Varnishes
• Resins
• Wood glue
• Recycled corundum
RAW MATERIALS
• Minerals
• Recycled polyolefins
• Petroleum
• Chemical precursors
PROCESSED GOODS
• Mineral fillers
• Recycled polyolefins
• Virgin polyolefins
• Low-VOC paints
• Harmless additives
• Printing inks and coatings
CLASSEN PRODUCT FINISHING
• North- and Southamerica
• EMEA and Oceania
• GSA (Germany, Switzerland and Austria)
Our customers value our high delivery reliability, technical expertise,
product diversity and sustainability-oriented brand management.
In the downstream chain, we assume the role of a product-leading
brand and system provider that is closely aligned with the requirements
of the respective markets.
The end users of our products are private customers with whom
we do not, have a direct business relationship. Our partners are
responsible for marketing and consulting at the end customer level.
Nevertheless, the needs of end customers are directly incorporated
into our product development, e.g. through market analyses, end
customer studies and feedback from our sales partners.
• Development and design
• HDF-board production
• Wood processing, fibre extraction, pressing
• Surface finishing (LLT, digital printing)
• Profiling
• Packaging
• DIY-Sector
• Wholesale
• Specialists / Chain stores
• Industrial customers
CUSTOMERS
• Development
• Raw board production
• Surface finishing (digital printing, lamination)
• Profiling
• Packaging
USAGE
• End customer
DISPOSIAL
• Recycling
• Thermal reuse
30 31

DISCLOSURES ESRS 2: SBM-1, SBM-2, SBM-3
DOUBLE MATERIALITY ANALYSIS
The materiality matrix (double materiality analysis in accordance
with ESRS) summarises all material topics from the stakeholder
analysis, product group screening and risk and opportunity
screening in order to structure the sustainability aspects in
accordance with ESRS. The topics were assigned to the categories
of environment, social and governance and visualised in a matrix.
The Y-axis shows financial risks and opportunities (outside-in),
while the X-axis shows the impact of business activities (insideout).
Issues with high significance on both axes were prioritised,
while less relevant topics are still documented.
STAKEHOLDER/INTEREST GROUP
Owners, senior management, extended
management
Employees
Works councils
Banks, Investors
Customers
INSTRUMENT AND INTERVAL FOR SURVEY OR
SURVEY OF INTERESTS
The matrix was consolidated to ensure completeness and consistency
and was strategically coordinated by senior management.
This process helped to clearly define key sustainability issues,
make reporting transparent in accordance with ESRS, and develop
sound strategies for sustainability management. The interests
of our stakeholders were systematically recorded using various
approaches in what is known as stakeholder analysis. This can be
seen in the following table:
Regular and lively exchange between the sustainability department and top management;
also involvement in the materiality analysis process through questioning
using a survey tool.
Annual employee appraisals by managers; also involvement in the materiality analysis process
through surveys using a survey tool
Involvement in the materiality analysis process through questioning using a survey tool
Regular communication between the CFO and the finance department with the banks; ongoing analysis
of the CLASSEN Group by the banks in the area of ESG; also involvement in the materiality analysis process
through surveys using a survey tool
Ongoing personal contact through regular meetings between the customer and key account,
field service visits, communication with internal sales, etc.; also involvement in the materiality analysis
process through surveys using a survey tool.
The stakeholder analysis, which was carried out as part of
the materiality analysis in accordance with the ESRS, served
to identify and prioritise key sustainability issues from the
perspective of stakeholders. First, relevant stakeholder groups
were identified and weighted according to clear criteria,
such as influence on the company, impact of activities, etc..
Workshops were held to identify the specific interests of the
groups and assign them to the four dimensions (corporate
governance, environment, economy, social issues). These could
be interests such as fair working conditions or CO₂ reduction.
A supplementary survey enabled the stakeholders to assess
the importance of various sustainability issues. The prioritised
interests were then analysed from a company perspective for
potential risks and opportunities, taking into account factors such
as reputation, financial performance and compliance. A supplementary
survey enabled stakeholders to assess the importance
of various sustainability issues. The prioritised interests were
then analysed from a company perspective for potential risks
and opportunities, taking into account factors such as reputational
risks, financial and regulatory risks. Finally, the damage
occurrence value was determined in order to better quantify
the relevance of the risk and understand which interests are
particularly critical for the corporate strategy. In a final step of the
stakeholder analysis, measures were then developed to better
meet stakeholder interests and promote positive developments in
sustainability management.
In our product screening, we assessed the environmental, economic
and social impacts of our product categories laminate, CERAMIN,
doors and frames along the entire value chain. All process steps
from raw material extraction to disposal were analysed and structured
into five main categories: raw material extraction, transport
to the factory, production, transport to the customer and disposal.
Positive and negative effects were identified and evaluated. The
evaluation was based on criteria such as probability of occurrence,
extent of impact (scope and irreversibility) and time horizon. Our
product screening gave us a comprehensive view of the environmental
impacts, economic opportunities and social challenges of
our product categories. By analysing the entire value chain, we were
able to identify specific risks for each product category and derive
measures to promote sustainable practices.
During our risk and opportunity screening, we systematically
analysed potential risks and opportunities in the areas of ecology,
economy and social issues. We identified ecological
aspects such as CO₂ emissions and extreme weather events,
economic factors such as innovations and legal violations, and social
issues such as working conditions and human rights. The
assessment was carried out for internal (e.g. production, supply
chain) and external processes (e.g. suppliers, customers), analysing
both positive and negative effects. The probability of occurrence and
extent of damage or potential benefits were then assessed in order
to prioritise relevance. Critical issues with a high probability of occurrence
and serious consequences received special attention. Based on
the identified and prioritised risks and opportunities, we formulated
specific measures to mitigate risks and promote opportunities.
These measures are specifically tailored to the respective areas of
ecology, economy and social issues.
Suppliers
Partners
Subcontractors
End consumers
Local authorities, residents
Offices, authorities, state institutions Competitors
Competitors
Ongoing contact via the CLASSEN Group‘s central purchasing department; also involvement in the materiality
analysis process through surveys using a survey tool.
Ongoing contact across various departments; also involvement in the materiality analysis process
through surveys using a survey tool.
Ongoing contact with employees from various departments; also involvement in the
materiality analysis process through surveys using a survey tool
Indirect contact via POS; direct contact via the CLASSEN website, social media and
sustainability reporting
Occasional contact through, for example, factory tours, construction projects, purchase of land,
engagement on the part of CLASSEN, etc.
Essentially document analysis and occasional points of contact
Pure document analysis and points of contact via association work
Financial risks and opportunities (outside-in)
low medium high very high
Early detection
Objectives/Milestones
Pollution of
air/water/soil
(Political)
regional
engagement
Cybersecurity
Corruption
and
bribery
Whistleblower Protection
Fair pay
Equal treatment and
equal opportunities
Corporate culture
Protection of consumers and
end users
Working conditions
Human rights -
external
Recyclable products and services
Adaptation to climate change
Water
Waste
Energy
Climate
protection
Health
protection and
(occupational)
safety
Resource
Management
inflows and
of relationships
utilisation
with suppliers
low medium high
Impact of business activities (inside-out)
very high
Environment
Social
Governance
Sustainable Corporate Management
32 33

EUROPEAN SUSTAINABILITY
REPORTING STANDARDS
ENVIRONMENT
34
35

DISCLOSURES E: E1 IRO-1, E3 IRO-1, E5 IRO-1
IDENTIFICATION OF IMPACTS, RISKS AND
CHANCES IN THE AREA OF ENVIRONMENT
With the implementation of the ESRS, the CLASSEN Group has
applied a systematic procedure for identifying and assessing
significant climate-related impacts, risks and opportunities.
This approach is based on two central screening processes:
product screening and risk-opportunity screening.
PRODUCT SCREENING (INSIDE-OUT)
The product screening focused on the three main product groups of
the CLASSEN Group: laminate, CERAMIN and doors and frames. For
each of these product groups, the potential environmental impacts
were analysed along the entire value chain – from raw material
extraction to transport to the factory, production and packaging,
transport to the customer and finally the usage phase and disposal.
The analysis was carried out in the environmental field according to
the following assessment categories:
In the case of negative impacts, irreversibility was also recorded
using values from 1 (‘completely reversible’) to 5 (‘completely
irreversible’) and added to the extent and geographical scope.
Instead of the impact in the case of positive effects, the severity
(1 to 5) was calculated and multiplied by the probability.
PROBABILITY
EFFECT
1 - very unlikely
2 - unlikely
3 - presumably
4 - very likely
5 - actual
1 - very low
2 - low
3 - moderate
RISK-OPPORTUNITY SCREENING (OUTSIDE-IN)
In parallel with the product screening, a company-wide risk and
opportunity screening was carried out, focusing on both physical
and transitional climate risks and opportunities, as well as a wide
range of environmental influences. The following were assessed:
• Physical risks such as cold spells, heat waves, drought, storms,
lightning strikes, heavy rainfall and flooding
• Loss of biodiversity and species decline
• Pollution of air, water and soil
• Water consumption and discharge
• Transformation in the course of CO₂ reduction
• Global warming and its effects on processes and supply chains
• Opportunities through recyclable products and sustainable
services
This assessment methodology enables a comparable, comprehensible
risk assessment and was used to identify critical areas
for action and systematically develop existing prevention and
adaptation measures.
PROBABILITY
DAMAGE/IMPACT
1 2 3 4 5
5 immaterial material material material material
4 immaterial material material material material
3 immaterial immaterial material material material
2 immaterial immaterial immaterial material material
1 immaterial immaterial immaterial immaterial immaterial
• Use of substances of concern and substances of very high concern
• Climate protection Adaptation to climate change
• Microplastics Energy consumption
• Recyclability of products and services
• Resource inflows and use
• Waste generation
• Water consumption
• Pollution of air, water and soil
PRODUCT SCREENING ASSESSMENT METHODOLOGY
EXTENT
RANGE
4 - high
5 - very high
1 - minimal
2 - limited
3 - moderate
4 - substantial
5 - severe
1 - local
2 - regional
ASSESSMENT METHODOLOGY IN RISK
AND OPPORTUNITY SCREENING
The identified risks and opportunities were assessed using a
uniform scheme. The probability of occurrence was rated from 1
(‘very rare’) to 5 (‘certain’). The potential damage or impact – for
example, in terms of business interruptions, operational effects or
reputational damage – was also assessed on a scale from 1 (‘very
low’) to 5 (‘existential threat’). A total score (1–25) was calculated by
multiplying both values.
The impacts were assessed using a standardised scoring system.
Each identified impact was first assessed in terms of its probability
of occurrence on a scale from 1 (‘very unlikely’) to 5 (‘actual’).
The impact of positive effects was determined as the sum of two
dimensions: the extent of the impact (1 = minimal to 5 = severe)
and the geographical scope (1 = local to 5 = global), and the sum
was assigned a number using a translation table. This resulted in a
value for the impact (1 to 5), which was multiplied by the probability
to calculate an overall score.
IRREVERSIBILITY
3 - national
4 - continental
5 - global
1 - completely reversible
2 - largely reversible
3 - partially reversible
4 - hardly reversible
PROBABILITY
HARM / EFFECT
1 = very rare
2 = rare
3 = occasionally
4 = frequent
5 = certain
1 = very low
5 - completely irreversible
2 = low
In addition, a time horizon was recorded for each impact in
which a significant influence on people and/or the environment
is expected (short, medium or long term). This method enabled a
differentiated prioritisation of those environmental impacts where
the need for targeted countermeasures or strategic decisions is
greatest.
3 = moderate
4 = high
5 = existential threat
SEVERITY/
IMPACT
SUM OF EXTENT, SCOPE,
IRREVERSIBILITY OF
NEGATIVE IMPACTS
1 1–3 1–2
2 4–6 5–6
3 7–9 5–6
4 10–12 7–8
5 13–15 9–10
TOTAL EXTENT AND SCOPE
OF POSITIVE EFFECTS
PROBABILITY
EFFECT/SEVERITY
1 2 3 4 5
5 immaterial material material material material
4 immaterial material material material material
3 immaterial immaterial material material material
2 immaterial immaterial immaterial material material
1 immaterial immaterial immaterial immaterial immaterial
36 37

DISCLOSURES E: E1 IRO-1, E3 IRO-1, E5 IRO-1
Water stress
Low (<10%)
VALIDATION
Both screening processes were prepared and carried out by the
CLASSEN Group‘s sustainability department. Validation and
contextual adaptation took place in close consultation with the
environmental managers at all production sites and the largest
sales location. This cross-location involvement ensures that
regional characteristics and real operational risks are taken into
account in the assessment. By surveying employees, works councils,
customers, suppliers, banks, management and partners and
analysing the demands of market competitors, residents, affected
communities, authorities and end consumers, the results
of the key issues were compared with the expectations and
demands of these groups.
IDENTIFICATION OF SIGNIFICANT
IMPACTS, RISKS AND OPPORTUNITIES
A uniform threshold value was applied in both screening
procedures – product screening and risk and opportunity screening
– to determine the materiality of the identified impacts, risks and
opportunities. All issues with a total score of eight or higher were
classified as material. By combining qualitative analyses with a
structured assessment methodology, a well-founded materiality
matrix was created to identify priority areas for action and develop
targeted measures within the CLASSEN Group.
LOCATION
CURRENT WATER
STRESS
2050
(BUSINESS AS USUAL)
Kaisersesch Medium-high (20–40 %) High (40–80 %)
Baruth High (40–80 %) High (40–80 %)
Rybnik Medium-high (20-40 %) Medium-high (20–40 %)
Water is not only a valuable resource in the production of laminate
flooring. The natural raw material wood, with which everything
begins, depends on a good supply of water. Our wood from
FSC® (FSC C100583) and PEFC (PEFC/04-31-0824) certified forestry
comes from the surrounding regions around the Baruth site. Due to
advancing global warming and the associated regional deterioration
in water availability, it can be assumed that the growing conditions
for wood as a raw material will change in the future and that new,
more resilient species will have to be used. Drier soils increase the
risk of forest fires and thus the risk of crop failures. Based on these
assumptions, the process described in the section ‘Identification of
impacts, risks and opportunities’ was carried out and the impacts,
risks and opportunities associated with water consumption,
reduced water availability and possible influences on the supply
chain were identified. Measures already implemented included the
establishment of a water cycle and the construction of rainwater
collection and storage basins at the Baruth site, which have significantly
reduced water consumption.
Low - Medium (10-20%)
Medium - High (20-40%)
High (40-80%)
Very High (<80%)
Production location
Kaisersesch
Production location
Baruth
Production location
Rybnik
Sales location Krakau
CLIMATE CHANGE (E1-IRO1)
CLOSED LOOP RECYCLING MANAGEMENT
(E5-IRO1)
Rising global temperatures, increasing extreme weather events,
more frequent flooding and longer heat waves are signs of intensified
anthropogenic climate change. As a manufacturing industrial
company, we are both affected by changes associated with climate
change and responsible for greenhouse gas emissions. In the past,
we have been able to increase our use of renewable energy sources
through major investments in this area. At the same time, we are
also aware of our social responsibility for around 2,000 employees
worldwide. Within this area of conflict, significant impacts, risks and
opportunities were identified using the procedure described above.
WATER RESSOURCES (E3-IRO1)
The CLASSEN Group produces laminate and CERAMIN at several
locations in Germany, as well as doors and frames in Poland,
and operates various sales locations worldwide. According to the
World Resources Institute (WRI), the production sites in Kaisersesch
and Rybnik, as well as the largest sales location in Krakow, are
located in areas with medium to high water stress (20 to 40%).
The Baruth site, on the other hand, is already located in an area
with high water stress (40 to 80%). Based on a scenario that
continues current practices, WRI forecasts an increase in water
stress at the Kaisersesch site in 2050. This site will therefore also be
affected by high water stress in 2050.
As developers of the recycable flooring CERAMIN, we attach great
importance to the recycling of our products. This also applies to our
handling of internal technical waste or milling dust from production.
At the CLASSEN Group, we consistently focus on recycling milling
dust and technical offcuts in the production of our polyolefinbased
CERAMIN flooring and incorporate externally certified
post-consumer material into our production. CERAMIN is an
excellent material for recycling, as has been confirmed externally by
Plastship. Products that do not meet our internal quality standards
are shredded and returned to the production cycle. Strategically, we
are also working on taking back our sold CERAMIN floor coverings
and are currently establishing initial partnerships. In laminate
production, we collect milling dust and return it to the production
of high-density fibreboard. We burn any excess quantities as
biomass in our in-house energy generation system. This ensures
that we make optimum use of natural raw materials in the
production of laminate. This is particularly evident in the low
quantities of waste that need to be disposed of. Based on these
assumptions, the process described in the section ‘Identification
of impacts, risks and opportunities’ was carried out and strategic
development opportunities for the CLASSEN Group were identified.
Expected Water stress 2050
Low (<10%)
Low - Medium (10-20%)
Medium - High (20-40%)
High (40-80%)
Very High (<80%)
Production location
Kaisersesch
Production location
Baruth
Production location
Rybnik
Sales location Krakau
38 39

DISCLOSURES E: SBM-3
RISKS AND ADAPTATION MEASURES
RELATED TO CLIMATE CHANGE
Expected maximum daily temperature
with global warming of +2°C
(EURO-CORDEX RCP 8.5)
40°C
CLIMATE CHANGE
LAMINATE PRODUCTION
20°C
As part of the implementation of the European Sustainability
Reporting Standards (ESRS), the CLASSEN Group has analysed
the potential impacts of climate change on its business model.
This involved identifying significant risks and recording existing
and planned measures for adapting to these risks. The risks are
classified into three main categories below: physical risks,
transitional risks and strategic risks along the value chain.
PHYSICAL RISKS
Climate change is increasingly leading to a rise in extreme weather
events such as storms, heavy rainfall, flooding and prolonged heat
waves. These changes pose a particular challenge for industrial
production sites. They also give rise to specific risks for the CLASSEN
Group: storm damage to plant infrastructure could lead to operational
disruptions. In addition extreme weather events could cause
energy shortages or supply failures, which could disrupt production
continuity.
TRANSITION RISKS
• Conversion of energy plant 3 from natural gas to biomass
combustion
• Conversion of heating in plants 1 to 4 and site administration to
in-house thermal oil from fiberboard production
• Conversion of exhaust gas purification from regenerative postcombustion
to bio scrubbers, eliminating the need for natural gas
for exhaust gas purification
• Replacement of compressors to optimise efficiency
• Continuous replacement of existing lighting with LEDs
• Continuous optimisation of the compressed air system
• Replacement of laminating rollers to reduce thermal oil
consumption
• Construction of a second thermal oil pipeline to CLASSEN
Industries
• Use of waste heat from a compressor station to heat the hall
• Conversion of 3 packaging systems to pure cardboard packaging
DOOR PRODUCTION
• Installation of a new boiler with lower emissions for recycling the
company‘s own wood waste from production
• Modernisation of the company‘s own wastewater treatment
system
Production location
Kaisersesch
Production location
Baruth
Production location
Rybnik
Sales location Krakau
In addition to the direct physical effects, political and regulatory
changes resulting from climate change are also highly relevant.
The implementation of European climate targets will involve a
multitude of new requirements for companies in the future – such
as stricter emission limits, new reporting obligations and CO₂
pricing. These developments also affect the CLASSEN Group.
Customer groups, especially in the B2B segment, are increasingly
asking for climate-neutral or low-emission solutions. CLASSEN is
responding to these developments with targeted measures, such as
the continuous expansion of energy-efficient production facilities
– for example, in the area of CERAMIN production or with modern
processes for the production of laminate. This is complemented
by investments in process optimisation and automation to reduce
energy and resource consumption. In the past, investments have
already been made in a wide variety of areas. The following projects
have already been implemented:
​
CERAMIN PRODUCTION
• Increased planning of more efficient production lines in
production planning
• Automatic peak load management
• Construction of two ground-mounted PV systems
• Conversion
of two extruders to save process steps and energy
• Conversion to new, more energy-efficient extraction systems
on two digital printers
• Conversion to LED lighting in three halls and in the outdoor area
Having already invested heavily in renewable energies in recent
years, we are planning to significantly expand our renewable
energies again in the coming years.
STRATEGIC RISKS ALONG
THE VALUE CHAIN
Another significant area of risk lies in the upstream and downstream
value chain. Changes in the availability of natural raw materials and
restrictions in transport logistics as a result of climatic or regulatory
developments can significantly impair competitiveness. For the
CLASSEN Group, its dependence on wood as a key renewable raw
material is particularly significant. Extreme weather conditions,
pest infestation or new forestry regulations could influence supply
and prices. In addition, the international transport of goods is
associated with rising greenhouse gas emissions and increasing
regulatory complexity. CLASSEN is addressing these challenges by
giving priority to regional and European raw materials in order to
keep transport distances short and reduce emissions. Furthermore,
close links to certified, sustainable forestry systems such as FSC and
PEFC contribute to securing the raw material base in the long term.
The CLASSEN Group recognises climate change as both a risk and
an opportunity in the coming years. The continued sustainable
development of the business model is a key focus of the CLASSEN
Group‘s corporate activities. By adapting early to physical,
regulatory and market changes and through continuous innovation
in production and product development, we are positioning
ourselves as an active contributor to more sustainable value
creation. The aim is to strengthen resilience to external influences
while offering a sustainable, low-emission product range for
customers worldwide.
Temperature change with global
warming of -2°C (EURO-CORDEX
RCP 8.5)
< 0,0°C
+0,0 up to +1,0°C
+1,0 up to +1,5°C
+1,5 up to 2,0°C
> +2,0°C
Production location
Kaisersesch
Production location
Baruth
Production location
Rybnik
Sales location Krakau
40 41

DISCLOSURES E: E1-5
ENERGY CONSUMPTION AND ENERGY MIX
METHOD
Energy consumption and the energy mix at group level correspond
to the scope of consolidation of the greenhouse gas balance in
accordance with Scope 1 and 2 of the GHG Protocol. The main
locations that use significant amounts of energy were identified.
The scope of consolidation corresponds to the scope of consolidation
according to the German Commercial Code (HGB), with the
exception that the sales subsidiaries CLASSEN Russia, CLASSEN
Ukraine and CLASSEN Asia were not included due to their insignificance.
The aforementioned subsidiaries are exclusively responsible
for the regional distribution of CLASSEN products and account for
1.89% of the total workforce. These locations are organised into
small teams and consume only minimal amounts of electricity.
They were therefore classified as insignificant. Locations involved in
energy-intensive and therefore significant steps in the value chain,
such as production or logistics, were considered in their entirety.
Reporting is primarily based on measurement and billing data
for the energy sources used, such as wood dust, waste fuel,
electricity or natural gas. Fuel consumption figures for the German
vehicle fleet were used as estimates. The fuel quantities used were
estimated based on mileage and combined fuel consumption
according to the vehicle manufacturer‘s specifications. All other
consumption values, such as quantities of wood dust burned,
quantities of heating oil used or external electricity purchases,
are derived from precise measurement or billing data.
KEY DATA
Energy powers our factories and our everyday lives. As an industrial
company with a daily energy requirement of 2,354 MWh (in 2024),
energy is not only an important raw material, it is also the driving
force behind our daily activities. The CLASSEN Group produces
a significant portion of its energy requirements, particularly in
the form of heat and, to some extent, electricity, at its production
sites. At the German sites, energy consumption is monitored and
optimised by an ISO 50001-certified energy management system.
KAISERSESCH
Kaisersesch is the headquarters of the CLASSEN Group and the
place where the CLASSEN Group‘s development began. In the past,
wooden components were processed and laminate was produced
here. Later, the site developed into the home of our CERAMIN
recycling flooring. Our biomass power plant dates back to the days
of wood processing. It supplies the site with renewable energy in
the form of heat and electricity. In 2024, a total of 11,687 tonnes of
wood dust were burned, generating 58,084 MWh of energy based
on the lower heating value. Unlike in the past, the wood dust no
longer comes from sawing residues from in-house production, but is
sourced from an external company.
Production waste from CERAMIN manufacturing, such as technical
cuttings or milling dust, is now recycled in-house. In 2023, two
solar fields were added to the site‘s existing energy infrastructure,
which were erected on and around the company premises. They
expand the existing biomass power plant by generating renewable
electricity. In 2024, they covered 6,385 MWh of the site‘s electricity
consumption, thus contributing to lower CO2 emissions in
production at the Kaisersesch site.
BARUTH
Baruth not only produces laminate flooring, but also the substrate
material required for it. The combination of HDF board production
and laminate flooring manufacturing makes the site one of the
largest integrated locations for laminate flooring production.
The company‘s three thermal oil boiler systems generate the
heat required for laminate flooring production from renewable
sources. Only waste wood of classes A1 to A2 is burned, including
production residues such as wood dust and bark. In 2024, 105,717
tonnes of biomass were burned here, generating 591,576 MWh of
renewable heat.
The CLASSEN Group is currently expanding its renewable energy
production at the Baruth site. A photovoltaic system has already
been installed on part of the roof area and went into operation in
May 2025. We are also striving to further promote the generation
of green electricity from wind power and are involved in a larger
project. Together with the naturwind group, we are participating
in the planning and construction of a wind farm at the Baruth site.
The first planning hurdles have now been overcome. The project
is also linked to the construction of a local heating network to
supply the surrounding communities. CLASSEN supplies previously
unused process heat from the plant‘s own biological exhaust gas
purification system. In the future, we want to further reduce the
loss of generated energy and increase the site‘s degree of selfsufficiency.
RYBNIK
At the Polish site in Rybnik, doors and frames are manufactured by
the subsidiary CLASSEN Pol. The doors are produced from modern
wood-based materials. As at the German sites, production waste
such as wood dust is used to supply fuel to the in-house biomass
power plant. In 2024, 1,206 MWh of green energy was generated
here.
CLASSEN GROUP
The CLASSEN Group‘s energy supply is primarily based on
renewable energies. In the 2024 reporting year, the CLASSEN
Group‘s total energy consumption amounted to around 861,600
MWh. This corresponds to a decrease of approximately 7%
compared to the previous year (2023: 927,242 MWh).
The share of renewable energies in total energy consumption was
76.3% in 2024, remaining virtually unchanged from the previous
year (2023: 76.4%). This reflects the Group‘s continued strong focus
on climate-friendly energy sources. A key factor in this high share
is the utilisation of wood dust and other production waste from its
own manufacturing processes that can no longer be used as raw
materials, which is used as biogenic fuel for heat generation. A key
factor in this high share is the utilisation of wood dust and other
production waste from the Group‘s own manufacturing processes
that can no longer be used as raw materials as biogenic fuels for
heat generation. In this way, the company not only contributes to
reducing its own greenhouse gas emissions, but also reduces its
dependence on fossil fuels.
The consumption of renewable energy sources – especially
biomass – amounted to 650,866 MWh in 2024. In addition, the
Kaisersesch site used 6,385 MWh of renewable energy generated
by photovoltaic systems. The expansion of solar energy capacity
will become noticeable from mid-2025 onwards.
The consumption of fossil fuels was further reduced during
the reporting period. While the use of crude oil and petroleum
products fell from 9,244 MWh (2023) to 7,552 MWh in the reporting
year, natural gas consumption was significantly reduced – from
1,162 MWh in 2023 to just 160 MWh in 2024. The share of fossil
energy sources in total consumption remained stable at 23.7%
compared to the previous year (2023: 23.6%), as the decline
in fossil primary energy sources was accompanied by a slight
increase in the indirect purchase of electricity and heat from fossil
sources (196,070 MWh).
As in the previous year, no energy from coal or nuclear sources was
used.
ENERGY CONSUMPTION AND ENERGY MIX 2023 2024
Fuel consumption from coal and coal products (MWh) 0 0
Fuel consumption from crude oil and petroleum products (MWh) 9,244 7,552
Fuel consumption from natural gas (MWh) 1,162 160
Fuel consumption from other fossil sources (MWh) 572 567
Consumption from purchased or received electricity, heat, steam and cooling from fossil sources (MWh) 207,587 196,070
Total consumption of fossil energy (MWh) 218,564 204,349
Share of fossil sources in total energy consumption (in %) 23.6 % 23.7 %
Consumption from nuclear sources (MWh) 0 0
Share of consumption from nuclear sources in total energy consumption (in %) 0.0 % 0.0 %
Fuel consumption for renewable sources, including biomass (also industrial and municipal waste of biological
origin, biogas, hydrogen from renewable sources, etc.) (MWh)
703,341 650,866
Consumption of electricity, heat, steam and cooling from renewable sources purchased or received (MWh) 0 0
Consumption of self-generated renewable energy that is not fuel (MWh) 5,338 6,385
Consumption of self-generated renewable energy that is not fuel (MWh) 708,678 657,251
Share of renewable sources in total energy consumption (in %) 76.4 % 76.3 %
Total energy consumption (MWh) 927,242 861,600
42 43

DISCLOSURES E: E1-6
GREENHOUSE GAS EMISSIONS
The CLASSEN Group reports its greenhouse gas emissions in
accordance with the requirements of the European Sustainability
Reporting Standard (ESRS) and the Greenhouse Gas Protocol (GHG
Protocol). The figures presented here for 2024 are extrapolated
on the basis of sales development and are based on the base year
2023. At the time of publication, a complete carbon footprint for
2024 was not yet available, which is why an estimate was necessary.
The report covers the main production and sales locations of the
CLASSEN Group: Kaisersesch, Baruth, Rybnik and Krakow. The sales
locations in Ukraine, Russia and Kazakhstan were not included due
to their immateriality.
METHOD
The CLASSEN Group‘s carbon footprint was calculated in accordance
with the GHG Protocol and the requirements of the ESRS.
Emission sources were recorded in accordance with Scope 1, 2 and 3
and the relevant subcategories of the GHG Protocol.
IDENTIFICATION OF MATERIAL EMISSION SOURCES
Emissions sources vary depending on the company. The GHG
Protocol suggests 15 possible emissions sources within the Scope
3 assessment, into which the emissions sources of the upstream
and downstream value chain are divided. Depending on the profile
and industry of the company, these can contribute to the carbon
footprint to varying degrees. In individual categories, it is also
possible that no emissions are caused due to the business model.
Accordingly, as part of the preparation of the 2023 climate balance
sheet, which forms the base year for the CLASSEN Group‘s emissions
calculations and accounting, a complete GHG inventory was created
for all Scope 3 categories. This made it possible to identify significant
sources of emissions and exclude categories that are not part of the
CLASSEN Group‘s current business model.
In order to identify categories that contribute significantly to the
CLASSEN Group‘s emissions profile, a threshold value was determined
above which categories make a significant contribution to
total emissions. This helps us to identify the most important levers
for reducing our emissions. A threshold value of 5,000 tonnes of
CO2e was chosen to define categories with significant emissions,
which represents around 0.57% (market-related) of our base year
emissions. After analysing and calculating all Scope 3 categories, six
significant categories were identified.
ESTIMATES AND MODEL ASSUMPTIONS
For Scope 1 emissions from the German employee vehicle fleet,
emissions were estimated based on the kilometres travelled and the
combined manufacturer consumption of the respective vehicles. For
Scope 3 emissions from downstream transport, model assumptions
based on known and actually used routes were used for unknown
routes. Distances were always calculated at the local level; detailed
road information was not taken into account.
All other values are based on verifiable primary data from invoices,
meter readings, consumption data or extracts from our materials
management systems. The methodology is regularly reviewed and
refined to ensure the accuracy and completeness of the carbon
footprint. In future, we intend to increasingly incorporate primary
data from our suppliers via environmental product declarations
(EPDs), thereby increasing the accuracy of the carbon footprint.
SCOPE
DATA BASE
SCOPE 1
SCOPE 3 CATEGORY SUBSTANTIALITY JUSTIFICATION
1 Purchased goods and services material –
2 Capital goods material –
3 Activities related to fuels and energy (not included in
Scope 1 or Scope 2)
material –
4 Upstream transport and distribution material –
5 Waste generation in businesses immaterial Emissions below the threshold value.
6 business trips immaterial Emissions below the threshold value.
7 Commuting workers immaterial Emissions below the threshold value.
Stationary burns
company fleet
Employee fleet Germany
Employee fleet Poland
Replaced refrigerants
SCOPE 2
External electricity and district heating purchases
Primary data from bills and fuel consumption
Primary data from settlements
Estimate based on mileage and combined manufacturer consumption
Primary data from invoices
Primary data from invoices
Primary data from invoices
8 Upstream leased assets immaterial Already included in Scope 1 & 2 in accordance with the GHG Protocol.
9 Downstream transport material –
10 Processing of sold products immaterial Negligible share of group sales.
11 Use of sold products immaterial No direct emissions from the use of our products.
12 Handling of end-of-life products material –
13 Downstream leased assets immaterial At present, the CLASSEN Group does not have any
economic assets that are transferred to third parties under leasing
models.
14 Franchises immaterial Not a relevant business model for the CLASSEN Group.
15 Investments immaterial Not a relevant business model for the CLASSEN Group. Investments in
plant and buildings are already covered by category 2.
SCOPE 3
1 Purchased goods and services Primary data from materials management systems.
2 Capital goods Primary data from materials management systems.
3 Activities related to fuels and energy (not included in Scope 1
and Scope 2)
Based on Scope 1 and 2 data. Calculation using emission factors for the
upstream chain of the energy sources used.
4 Upstream transport and distribution Estimation of the route and means of transport used based on internal data.
9 Downstream transport
12 Treatment of end-of-life products
Estimation of the route and means of transport used based on internal data. Modelling
based on existing tracking data for shipped containers.
Primary data from materials management systems combined with data from productspecific
EPDs.
44 45

DISCLOSURES E: E1-6
CARBON FOOTPRINT 2024
The CLASSEN Group‘s carbon footprint consists of Scope 1 and
Scope 2 as well as Scope 3, the most comprehensive scope
according to the GHG Protocol. Based on the projection, a total of
around 1.35 million tonnes of carbon dioxide equivalents (CO2e)
were emitted in 2024. The majority of emissions come from the
TOTAL GHG EMISSIONS
TOTAL GHG EMISSIONS (SITE-RELATED)
(T CO2 e )
SCOPE 1 GREENHOUSE GAS EMISSIONS
upstream and downstream supply chain, which is reflected in
Scope 3. Based on a location-specific approach, around 94.6% of
total emissions fall under Scope 3, followed by Scope 2 with around
5.2% and Scope 1 with around 0.2%.
REVIEW
BASEYEAR
2023
2024
PROJECTION
SHARE
OF TOTAL
EMISSIONS
1,427,918.44 1,342,259.68 100 % 94 %
Scope 1 gross GHG emissions (t CO2e) 2,705.76 2,548.90 0.2 % 94.2 %
SCOPE 2 GREENHOUSE GAS EMISSIONS
Location-based Scope 2 GHG gross emissions (t CO2e) 73,804.44 69,709.25 5.2 % 94.5 %
SIGNIFICANT SCOPE 3 GREENHOUSE GAS EMISSIONS
TOTAL INDIRECT GROSS GHG EMISSIONS (T CO2e) 1,351,408.24 1,270,001.53 94.6 % 94,0 %
1 Purchased goods and services 600,067.03 561,232.76 41.8 % 93.5 %
2 Capital goods 11,667.35 11,165.65 0.8 % 95.7 %
3 Activities related to fuels and energy (not included in Scope 1 or Scope 2) 18,004.36 17,034.39 1.3 % 94.6 %
4 Upstream transport and distribution 9,698.46 9,150.47 0.7 % 94.3 %
5 Waste generation in operations
6 Business travel
7 Commuting employees
2024/2023
Not a significant proportion of the overall balance (emissions in the base year
< 5000 t CO2e).
Not a significant proportion of the overall balance (emissions in the base year
< 5000 t CO2e).
Not a significant proportion of the overall balance (emissions in the base year
< 5000 t CO2e).
8 Upstream leased assets Already included in Scope 1 and 2 in accordance with the GHG Protocol.
TOTAL UPSTREAM SCOPE 3 EMISSIONS 639,437.20 598,583.27 44.6 % 94.6 %
9 Downstream transport 31,701.22 29,967.49 2.2 % 94.5 %
10 Processing of sold products
11 Use of sold products
Deployed HFTs in 2023 account for 0.13% of the Group's sales (square
metres).
The use of our products does not generate any direct emissions, as is the case
with engines or electrical devices.
12 Treatment of products at the end of their useful life 680,269.82 641,450.77 47.8 % 94.3 %
13 Downstream leased assets
At present, the CLASSEN Group does not have any economic assets that are
transferred to third parties under leasing models.
14 Franchises Not a relevant business model for the CLASSEN Group.
15 Investments Not a relevant business model for the CLASSEN Group.
PROJECTION 2024
The CLASSEN Group is currently working
on the systematic recording of all ESRS
key figures. Our focus is on accurate and
transparent reporting, which currently
involves a large proportion of our
global workforce in the area of sustainability.
At the time of writing, not all
the figures required for the 2024 carbon
footprint were available. Nevertheless,
the CLASSEN Group is aware that the
greatest challenges of the near future lie
in advancing climate change and industrial
decarbonisation. For this reason,
we have decided to calculate the 2024
carbon footprint based on the ratio of
sales figures for 2023 to 2024. We did this
for each individual emission category
and for each subsidiary, thus obtaining
the preliminary value for 2024.
Within the current year, we will prepare
the 2024 climate balance sheet on the
basis of concrete figures and publish it in
the following sustainability report for 2025.
SCOPE-1-EMISSIONS
SCOPE 1
EMISSIONS 2024
0.2 % 5.2 % 94.6 %
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The CLASSEN Group‘s Scope 1 emissions totalled 2,548.90 t CO2e
in 2024 and resulted primarily from the energy consumption of
internal factory transport and emissions from the company vehicle
fleet.
SCOPE-2-EMISSIONS
Scope 2 emissions comprise our consumption of external electricity
and district heating. Location-based emissions represent the
average emissions within the country for the generation of electricity
or district heating. In the reporting year, 69,709.25 tonnes of
CO2e were emitted on a location-based basis from the electricity or
district heating we purchased. However, according to our electricity
contracts, we are below the estimated location-specific emissions.
The electricity labels of our energy suppliers show values below
the average CO₂ emissions of the respective country. Based on this
information, we emit only 49,876.93 tonnes of CO₂e within Scope
2. However, within the framework of our supply contracts, we have
decided against purchasing and devaluing certificates of origin. In
accordance with the ESRS, we therefore do not report this ‘marketbased’
calculation as part of our carbon footprint. We intend
to reduce our external electricity consumption in the future by
investing further in renewable energies at our sites and increasing
the energy efficiency of our facilities. The CLASSEN Group‘s strategy
is to prioritise the expansion and modernisation of its own facilities
for generating renewable energy.
SCOPE 2 SCOPE 3
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quis nostrud exerci tation ullamcorper suscipit
lobortis nisl ut aliquip ex ea commodo consequat.
Duis autem vel eum iriure
SCOPE 3-EMISSIONS
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tincidunt ut laoreet dolore magna aliquam
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quis nostrud exerci tation ullamcorper suscipit
lobortis nisl ut aliquip ex ea commodo consequat.
Duis autem vel eum iriure
In addition to direct emissions (Scope 1) and emissions from
purchased energy (Scope 2), indirect emissions along our value
chain (Scope 3) account for the largest share of our greenhouse
gas footprint. In the reporting year, Scope 3 emissions totalled
1,270,001.53 tonnes of CO₂e. The largest sources of emissions
were in the following categories (percentages refer to total GHG
emissions):
Treatment of products at the end of their service life (47.8%)
At 641,450.77 tonnes of CO₂e, this category represents the largest
item. It includes emissions generated when our products are
disposed of or recycled after their useful life.
Purchased goods and services (41.8%)
This area accounted for 561,232.76 tonnes of CO₂e. This includes
emissions from the production and delivery of the materials and
services we purchase.
Downstream transport (2.2%)
The transport of our products to our customers by ship, rail and
lorry generated a total of 29,763.74 tonnes of CO₂e in 2024.
Activities related to fuels and energy (1.3%)
This area contributed 17,034.39 tonnes of CO₂e to total emissions
and includes upstream emissions from the extraction, production
and transport of fuels and energy.
capital goods (0.8 %)
Capital goods include our investments in plant, property and
machinery. In the reporting year, this category generated 11,165.65
tonnes of CO₂e.
Upstream transport and distribution (0.7 %)
Transportation of the raw materials we purchased caused
9,150.47 tonnes of CO₂e in the reporting year.
TOTAL DOWNSTREAM SCOPE 3 EMISSIONS 711,971.04 671,418.26 50.0 % 94.3 %
46 47

DISCLOSURES E: E3-4
WATER CONSUMPTION
WATER CONSUMPTION AT GROUP LEVEL
LOCATION IN BARUTH
The responsible use of water resources is a priority for the CLASSEN
Group – especially given that several of our production sites are
located in regions with high water stress. While the Baruth site in
Brandenburg is located in an area with high water stress (40–80%),
the other production sites in Kaisersesch (Germany) and Rybnik
(Poland) are located in regions with medium to high water stress
(20–40%). In recent years, we have been able to significantly
reduce our total water consumption at Group level. In 2022, it was
still 741,516 m³, in 2023 it was only 248,772 m³, and in 2024 water
consumption was reduced again slightly to 240,720 m³. At the same
time, water consumption in areas prone to water stress also fell
from 693,102 m3 in 2022 to 194,594 m3 in 2024. This development
not only demonstrates a general increase in efficiency, but also a
targeted focus on savings in particularly sensitive regions.
A significant contribution to this development comes from the
Baruth site, which has been able to reduce water consumption
considerably by establishing a water cycle.
A recirculation system has been set up at the site that enables both
the recovery of process water and the use of rainwater. Water used
in production is treated in an evaporation plant and fed back into
the cycle as boiler feed water. At the same time, precipitation water
is collected in a rainwater storage basin and infiltration basins and
fed into the water cycle.
In addition, 136,766 m3 of rainwater was stored and integrated into
the operational process. As a result, a significant portion of Baruth‘s
water requirements already comes from internal sources.
With these measures, the CLASSEN Group is not only complying
with regulatory requirements, but is deliberately going beyond
them in order to reduce its ecological footprint in the long term.
The Baruth site serves as a model for water-conscious management
in regions with limited water availability.
2022 2023 2024
TOTAL WATER CONSUMPTION (M 3 ) 741,516 248,772 240,720
Water consumption in areas affected by water risks, including areas with high water stress (m³) 693,102 206,283 194,594
Total volume of water recovered and reused (m³) – – 184,548
Total volume of stored water (m³) 40,040 95,197 136,766
Changes in storage (m³) +40,040 +55,157 +41,570
The positive effects of these measures can be seen in the site
figures. While total water consumption in Baruth was still 693,102
m3 in 2022, it fell to 206,283 m3 in the following year and reached
194,594 m3 in 2024. It is particularly noteworthy that in 2024,
184,548 m3 of water was reused through recovery for the first time.
2022 2023 2024
TOTAL WATER CONSUMPTION (M 3 ) 693,102 206,283 194,594
Water consumption in areas affected by water risks, including areas with high water stress (m³) 693,102 206,283 194,594
Total volume of water recovered and reused (m³) – – 184,548
Total volume of stored water (m³) 40,040 95,197 136,766
Changes in storage (m³) +40,040 +55,157 +41,570
LOCATION IN KAISERSESCH
The Kaisersesch site exclusively produces CERAMIN, our innovative
PVC-free flooring with recycled content. Kaisersesch is also home
to the group‘s administrative headquarters, W. Classen GmbH & Co.
KG, as well as the sales and logistics companies CLASSEN Vertriebs
GmbH, CLASSEN Handels GmbH, dispoline GmbH, CLASSEN
International GmbH and CLASSEN Holz Kontor GmbH. Total water
consumption fluctuated between 2022 and 2024: in 2022, it stood at
41,148 m³, falling in 2023
to 34,155 m³ and rose again to 38,605 m³ in 2024. A total of 30,919
m³ of wastewater was generated in the reporting year. The site is
not currently located in an area with high water stress or particular
water risks. However, an increase in water stress at the Kaisersesch
site cannot be ruled out in the future. Forecasts by the World
Resources Institute assume that water stress will arise and predict
high water stress in the range of 40 to 80% in 2050 in a conservative
scenario.
2022 2023 2024
COMPANY BOUNDARY
CLASSEN INDUSTRIES
CLI infiltration
basin
Precipitation
water
WATER LOSS, EVAPORATION
EXHAUST GAS PURIFICATION
SYSTEM
COMPANY BOUNDARY
FIBERBOARD GMBH
WATER CYCLE
MANAGEMENT
TOTAL WATER CONSUMPTION (M 3 ) 41,148 34,155 38,605
Water consumption in areas affected by water risks, including areas with high water stress (m³) – – –
Total volume of water recovered and reused (m³) – – –
Total volume of stored water (m³) – – –
Changes in storage (m³) – – –
Fountain 4
Raw water
· Service water
· Drinking water
· Boiler feed water
Rainwater
storage basin
Recirculation of rainwater
· Production
· Exhaust gas purification
system
· Used drinking water
Fiberboard GmbH
Supply,
preparation
& disposal
Boiler feed water
· Process wasser
OWN CONSTRUCTION
COMPANY
Evaporation
plant
48 49

DESIGN FOR
RECYCLING
From the outset, the CLASSEN Group has been committed to
pioneering principles in product development that focus on
sustainability and environmental compatibility. Our focus is on
designing products with optimal recyclability and high durability
and reusability. In doing so, we integrate innovative production
approaches that include not only the use of internal waste but also
external recycled materials, including post-consumer materials.
50 51

DISCLOSURES E: E5-4, E5-5
RESOURCE INFLOWS
DURING PRODUCTION
A large proportion of PP recyclates comes from food packaging such
as yoghurt pots or other rigid packaging. The use of these recyclates
in CERAMIN enables the long-term reuse of valuable resources.
The continuous safeguarding of the recycling content of CERAMIN
underlines our commitment to using secondary raw materials and,
where possible, increasing their use while maintaining consistent
quality.
Recycled material accounts for more than 25% of the total product.
This has been confirmed once again by RecyClass during recertification
in December 2024. These figures illustrate our commitment
to recycling-oriented manufacturing processes and underline
our ongoing efforts to continuously improve the sustainability of
CERAMIN.
Plastship GmbH, an independent network for plastics recycling,
has tested CERAMIN for recyclability and certified it as excellently
recyclable. All our CERAMIN products meet the requirements of the
German government‘s ‘Blue Angel’ environmental label in
accordance with the new RAL UZ 120 award guidelines and the
eco Institute‘s environmental label. Even at the end of its life cycle,
CERAMIN can still be recycled, including for use as a raw material
outside the flooring industry.
Recycling is also playing an increasingly important role in the
manufacture of CLASSEN laminate flooring. By blowing in sanding
dust from laminate production, we are already able to achieve a
recycling content of approx. 5% in our own HDF board production.
The goal is to double this percentage within the next five years.
We are also examining other possibilities for returning other
external HDF materials to the cycle and will implement these if
technical feasibility and a guaranteed positive impact on the carbon
footprint can be ensured.
Zertifizierter PCR Recycling Anteil in Ceramin
The CLASSEN Group places a clear emphasis on sustainable
practices and optimising efficiency in its production processes.
We use recycled raw materials not only in our products, but also
in our packaging. Our film packaging materials now contain 30%
recycled content. Our long-term goal is to significantly increase
the proportion of recycled material in our packaging films and to
further reduce the consumption of film packaging materials by
consistently switching to cardboard outer packaging.
With regard to a closed-loop recycling system for manufactured
products, initial results have been achieved in the CERAMIN product
segment. To this end, voluntary product take-back agreements
have been concluded with customers within the framework of the
Closed-Loop Recycling Act.
This enables the return of installation residues, residual materials
and, later, end-of-life products to the Kaisersesch site. The
returned and pre-sorted goods are fed directly into the production
cycle without further treatment. As a manufacturer of floor and
wall coverings, we are committed to producing durable products
that are designed to achieve a service life of 25 years through
appropriate cleaning and care, as well as surface reconditioning.
At the end of the product‘s life, we have ensured that the products
can be returned to the production cycle through a special product
design for recycling. Our goal is to have established a comprehensive
product take-back system for CERAMIN by 2030. Similarly, we aim to
set up a corresponding system for laminate by 2040.
35.0%
Ceramin CERAMIN core Platte board
Ceramin CERAMIN product Produkt 2-5,5mm
30.0%
25.0%
28.6%
27.3%
26.3% 26.1%
CLASSEN internal interne minimum Mindestanforderung requirements ≥ 25% ≥ 25%
20.0%
15.0%
10.0%
CERTIFIED PCR CONTENT IN CERAMIN
5.0%
CLASSEN has been assessed in accordance with EN 15343:2007
and has the necessary procedures in place to ensure the traceability
of recycled plastic. The internally defined minimum amount of
PCR material is currently ≥ 25% and applies to all products in the
CLASSEN CERAMIN range.
0.0%
2023
2024
52 53

DISCLOSURES E: E5-4, E5-5
RESOURCE OUTFLOWS
METHOD
The key figures are based on the waste balances of all CLASSEN
Group production sites. The balance is based on the waste
quantities recorded by the sites and their disposal or recycling
routes. The recycling and disposal methods assigned to the waste
were allocated to the corresponding categories according to ESRS
E5-5 on the basis of the waste balance items. The classification
is based on the R and D codes in accordance with the Waste
Framework Directive (2008/98/EG). For example, processes with
the codes R03, R04 or R05 were assigned to the recycling category,
while processes with the codes R01 or R13 were recorded under
other recycling processes. Disposal processes were assigned to
the categories of landfill, incineration or other types of disposal in
accordance with codes D01 to D15. In accordance with the European
Sustainability Reporting Standards (ESRS), the use of waste as fuel
or substitute fuel in thermal recovery is not considerd as recycling.
In-house recycling, i.e. material cycles within the company‘s own
production processes, as established at the Kaisersesch, Baruth
and Rybnik sites, are not included in the waste balances and are not
taken into account in the key figures mentioned. In accordance with
the ESRS, waste was defined as all materials or substances that the
CLASSEN Group wants or needs to dispose of (2008/98/EG).
KEY DATA
In 2024, the CLASSEN Group was able to slightly reduce its total
waste volume compared to the previous year. The total waste
volume amounted to 11,416 tonnes, which was below the previous
year‘s figure (12,416 tonnes). Of this amount, 11,120 tonnes
were recoverd (2023: 12,052 tonnes). Of this, 9,868 tonnes were
non-hazardous waste and 1,252 tonnes were hazardous waste.
In the area of non-hazardous waste, 628 tonnes were recycled,
while 9,239 tonnes were treated using other recovery methods.
In the case of hazardous waste, 74 tonnes were recycled, 24 tonnes
were prepared for reuse and 1,154 tonnes were recoverd using other
recovery methods.
The amount of waste disposed in 2024 was 297 tonnes (2023: 364
tonnes). Of this, 154 tonnes was non-hazardous waste and 143
tonnes was hazardous waste. The total amount of hazardous waste
was 1,395 tonnes (2023: 1,612 tonnes).
The proportion of non-recycled waste increased slightly from
92.16% to 93.64% compared to the previous year. At the CLASSEN
Group, we are aware that this figure appears high at first glance –
however, it is a consistent reflection of the internal recycling and
utilisation of production waste at our sites. As the developer of the
recycling flooring CERAMIN, the CLASSEN Group attaches great
importance to the recyclability of our products. This is particularly
evident in the handling of internal technical offcuts and milling
dust from production. In the manufacture of our polyolefin-based
CERAMIN flooring, we consistently focus on the recycling of
production waste: milling dust and technical offcuts are collected in
their entirety and returned to the production process.
We also rely on closed material cycles in laminate production:
here, we recycle the milling dust generated during the production
of our high-density fibreboards. Milling dust that cannot be
recycled internally is used as biomass in our in-house energy
production, ensuring the efficient use of natural resources. This
contributes significantly to reducing the amount of waste that has
to be disposed of externally and supports our strategy of waste
prevention along the value chain.
This consistent internal recycling explains why the proportion of
non-recycled waste in the total volume may appear high at first
glance. In fact, it reflects the fact that internal material returns are
not included in the waste figures in accordance with ESRS. At the
CLASSEN Group, we only dispose materials as waste if we cannot
recycle or reuse them internally. This is reflected in the low volume
of around 11,000 tonnes of waste per calendar year. We follow the
internationally recognised waste hierarchy for reducing waste.
Accordingly, in 2024, only 2.6% of our waste was sent for disposal.
2023 2024
TOTAL WASTE VOLUME (IN T) 12,416 11,416
WASTE FOR RECOVERY (IN T) 12,052 11,120
NON-HAZARDOUS (IN T) 10,665 9,868
Preperation for reuse 0 0
Recycling 868 628
Other recovery methods 9,798 9,239
HAZARDOUS (IN T) 1,387 1,252
Preperation for reuse 18 24
Recycling 88 74
Other recovery methods 1,281 1,154
WASTE FOR DISPOSAL (IN T) 364 297
NON HAZARDOUS (IN T) 138 154
Burning 103 116
Landfill 28 26
Other types of disposal 7 12
HAZARDOUS (IN T) 226 143
Burning 96 70
Landfill 0 0
Other types of disposal 129 73
NOT RECYCLED WASTE 11,443 t 10,690 t
PERCENTAGE OF NON-RECYCLED WASTE 92,16 % 93,64 %
TOTAL AMOUNT OF HAZARDOUS WASTE 1,612 t 1,395 t
TOTAL AMOUNT OF RADIOACTIVE WASTE 0 t 0 t
54 55

EUROPEAN SUSTAINABILITY
REPORTING STANDARDS
SOCIAL
56 57

DISCLOSURES S: SBM-3
COMPANY WORKFORCE
As announced last year, we have been working intensively on consolidating KPIs across all locations. The social indicators take into account
all employees of the CLASSEN Group for the years 2023 and 2024.
MATERIAL IMPACTS, RISKS AND OPPORTUNITIES AND
THEIR INTERACTION WITH STRATEGY AND
BUSINESS MODEL
As an employer, we offer a wide range of opportunities to achieve
positive social impacts in the working environment. However,
different labour and social law frameworks at our locations also
present a challenge.
As part of our materiality analysis, we identified both potentially
positive and negative effects on our workforce. The positive
effects include safe and healthy working conditions, consistent
compliance with labour law standards and targeted measures for
the further development and qualification of our employees.
These not only contribute to motivation and productivity,
but also to long-term loyalty to our company.
We know that working conditions such as monotonous processes,
limited break times or physical strain can affect well-being. That
is why we create an environment that promotes the satisfaction
and health of our employees through opportunities for participation,
transparent communication and individual development
prospects.
Our sustainability strategy combines future-oriented business
practices with social responsibility. Our goal is to create a working
environment that offers security, fairness and opportunities
for development while strengthening our competitiveness. The
concepts and measures we implement focus on strengthening
positive effects on our workforce and reducing potential risks
in the working environment. In doing so, we are guided by
international guidelines such as the ILO core labour standards.
The key points of our activities are continuous improvement in
occupational health and safety, company health services and a
better work-life balance through flexible working time models
in the administrative area. We are committed to respectful and
non-discriminatory cooperation. We see diversity as an asset and
actively promote a working environment that integrates different
perspectives – regardless of age, origin or physical condition.
CONNECTION BETWEEN THE EFFECTS
AND STRATEGY AND BUSINESS MODEL
Many of the material impacts we have identified are closely linked
to our business model. Our strategy is based on the consistent
implementation of uniform values and standards – particularly
with regard to occupational health and safety, social justice and
sustainability. Our various divisions require different qualifications
– from production and logistics to commercial functions.
Regardless of this, we offer fair remuneration, development
prospects and strong employee loyalty across all hierarchical
levels.
SCOPE OF APPLICATION WITH REGARD TO WORKERS
Our measures to ensure fair and safe working conditions apply
primarily to all permanent employees. Wherever possible, we also
include external workers in these standards. We define the specific
scope of application in the respective concepts.
DESCRIPTION OF THE WORKFORCE
· Employees:
Persons in a direct employment relationship with us.
· External workers:
External workers employed through service providers or temporary
employment agencies. They are integrated into our work processes
and receive technical guidance from our employees to ensure that
our operational standards are met.
MATERIAL NEGATIVE IMPACTS
Material negative impacts depend on location and context. We
currently see no systematic risks in connection with our business
model, but have established measures to identify potential adverse
impacts at an early stage and counteract them.
MATERIAL POSITIVE IMPACTS
Our targeted measures have positive effects for all employees:
• Working hours:
Clear guidelines promote predictability and work-life balance
• Remuneration:
Fair remuneration contributes to financial security
• Work-life balance:
Flexible models provide relief – especially in the administrative
sector
• Health protection:
Uniform standards and training ensure safe working conditions
• Equal opportunities:
We are committed to equality and equal pay
• Diversity:
Different perspectives enrich our culture and strengthen
innovation and social cohesion
IMPACT DUE TO TRANSFORMATION PLANS
Our environmental protection and transformation initiatives have
not had any significant negative impact on employment to date.
We intend to continue shaping this change in a socially responsible
manner and actively involving our employees.
UNDERSTANDING FOR PARTICULARLY
VULNERABLE PERSONS
We recognise that certain groups may be exposed to increased
risks – whether due to their origin, age or social situation. We are
committed to protecting them and promoting equal opportunities.
Special attention is also paid to arduous working conditions, such
as heavy physical work or shift work. Ergonomic design, predictable
shift patterns and preventive measures are therefore among our
priorities.
RISKS RELATED TO FORCED LABOUR
We have a zero-tolerance policy towards forced and child labour
and do not see any risks of forced or child labour in our own
business activities. Nevertheless, we remain vigilant and are
committed to responsible supply chains.
Human Rights Officer Sebastian Wendel
58 59

DISCLOSURES S: S1-1
MANAGEMENT OF IMPACTS, RISKS AND
OPPORTUNITIES – HANDLING OUR
EMPLOYEES AT THE CLASSEN GROUP
We are committed to safe, fair and respectful working conditions
wherever we operate. Our responsibility goes beyond compliance
with legal requirements: internal standards and clear guidelines
form the basis of our daily activities.
WORKING HOURS: STRUCTURES
THAT OFFER RELIABILITY
In administration, our full-time employees generally work 40
hours per week – transparently, clearly regulated and reliably. For
part-time models, individual solutions are applied that are tailored
to the needs of the employees. Our industrial employees work in a
regulated 3-shift system with a weekly working time of 37.5 hours.
Overtime is subject to co-determination and is used responsibly –
especially for extra work on weekends or public holidays.
FAIR REMUNERATION: PERFORMANCE THAT IS
RECOGNISED
We are committed to remuneration that is not only in line with
market conditions, but also secures the livelihoods of our
employees. Wages and salaries are reviewed regularly, structured
in a non-discriminatory manner and always paid on time and transparently.
Every job deserves recognition – and this is also reflected
in the pay.
WORK-LIFE BALANCE
A healthy work-life balance is not a secondary goal for us, but an
integral part of modern working culture. Flexible working hours,
statutory holiday entitlements and a consistent parental leave
policy – regardless of gender or origin – create the conditions for
our employees to fulfil all their roles in life.
OCCUPATIONAL SAFETY AND HEALTH PROTECTION:
RESPONSIBILITY THAT PROTECTS
Preventing accidents at work is an integral part of our corporate
responsibility. Our globally applicable standards for occupational
safety, health and the environment are supplemented by specific
processes and local implementation aids. Compliance is monitored
and continuously improved through systematic management
systems. The safety of our employees is our top priority. Managers
and the entire workforce in all areas actively take responsibility for
identifying hazards and minimising risks. Regular risk assessments,
preventive measures and targeted training ensure that occupational
health and safety are not just words on paper, but are put into
practice.
EQUAL OPPORTUNITIES AND DIVERSITY:
A SHARED FOUNDATION
We promote equal treatment at all levels – from fair pay to actively
promoting diversity. For us, this means equal opportunities for
everyone, regardless of gender, origin, age, disability or other
personal characteristics. Our approach to diversity and inclusion is
strategically anchored and aims to consistently break down barriers
and create a discrimination-free working environment.
DIALOGUE WITH OUR STAKEHOLDERS
Open, constructive dialogue with our stakeholders is essential to
us. Whether it be employees, business partners, authorities or the
public, we take concerns seriously and are particularly committed
to the strong involvement of our employees and their representative
bodies.
The Youth Training Representatives (JAV - in German) at Kaisersesch, from the left: Naomi Stripling, Dennis Simonis, Johanna Schönecker
SCOPE: UNIFORM STANDARDS WORLDWIDE
Our concepts apply to the entire CLASSEN Group – across all
locations and regardless of region or business area. Wherever we
operate, we comply with the respective national laws. At the same
time, we are committed to promoting international principles and
guidelines.
ALIGNMENT WITH INTERNATIONAL STANDARDS
We base our actions on recognised standards such as the UN Global
Compact, the UN Guiding Principles on Business and Human Rights,
and the conventions of the International Labour Organisation (ILO).
These principles are actively incorporated into our guidelines and
processes.
HUMAN RIGHTS AND REMEDIES
We are committed to acting in a legally and ethically correct manner
worldwide. We identify, assess and address the potential impact of
our business activities on human rights – both within the company
and along our supply chain. When risks are identified, we take
appropriate measures to avoid or mitigate them (see ESRS S-2 for
details).
60 61

DISCLOSURES S: S1-2
LOCAL RESPONSIBILITY
The implementation of these dialogue formats is in the hands of
our local human resources departments. They are familiar with the
respective legal frameworks, cultural characteristics and expectations
of local employees – and thus ensure that the exchange
remains lively and solution-oriented at the local level.
SHAPING CHANGE TOGETHER
During the reporting period, we faced structural changes, which we
implemented in a socially responsible manner in close consultation
with the respective employee representatives. Openness, transparency
and respectful communication were the guiding principles
throughout – from planning to implementation. We actively support
our employees through change processes and ensure their participation
in all phases.
IN FOCUS: GROUPS PARTICULARLY AFFECTED
For us, diversity is more than just a goal – it is part of our identity.
We take a holistic approach to diversity, equality and inclusion,
which is reflected in concrete measures and clear objectives.
Our initiatives are specifically aimed at groups that may be particularly
affected by discrimination or exclusion, including people
of international or ethnic origin, employees with disabilities, and
different age groups.
Wherever possible in accordance with data protection regulations,
we regularly analyse how strongly these groups are represented in
our company and derive necessary actions from this. Our goal is
to create a working environment in which all employees have the
same opportunities to develop their potential – regardless of their
origin, gender or individual circumstances.
Works Council Fiberboard GmbH
INVOLVEMENT OF EMPLOYEES
AND THEIR REPRESENTATIVES –
SHAPING THE FUTURE TOGETHER
APPRECIATION THROUGH PARTICIPATION
The voice of our employees carries weight – and actively involving
them is a central part of our corporate culture. Open, trusting
cooperation with employee representatives forms the foundation
for sustainable decisions and strengthens our company‘s social
responsibility.
DIALOG ON AN EQUAL FOOTING
Whether at company level with local works councils or in intercompany
exchanges with central works councils and trade unions,
we maintain regular, constructive dialogue. This is not just about
information obligations, but about genuine participation: we
share strategic corporate decisions early on and comprehensively,
creating space for feedback and joint solutions.
DIVERSE PARTICIPATION FORMATS –
EVERYWHERE WE OPERATE
In regions or areas where there are no formal employee representative
bodies, we create alternative opportunities for participation
and dialogue. These include employee meetings and informal
committees, which ensure a direct line of communication between
staff and management. In this way, we promote participation even
without formal structures and enable our employees to contribute
their perspectives and actively shape change processes.
SYSTEMATIC INTEGRATION –
CLEAR, REGULAR, EFFECTIVE
In Germany in particular, the involvement of employee representatives
is not only required by law, but also firmly anchored in our
processes. We involve interest groups early on and intensively
in matters subject to co-determination – and often beyond. The
result: noticeable improvements for our employees – from flexible
working hours and accident prevention measures to effective health
prevention.
Works council Kaisersesch company location
62 63

DISCLOSURES S: S1-3
DISCLOSURES S: S1-4
PROCEDURES FOR MITIGATING NEGATIVE
EFFECTS AND COMMUNICATION CHANNELS
FOR EMPLOYEES
MEASURES AND RESOURCES RELATING TO
OUR EMPLOYEES
Integrity, responsibility and open dialogue are integral parts of our
corporate culture. We have established a robust compliance and
complaints system to identify potential risks at an early stage and
take transparent countermeasures. This enables all employees
and external partners to report misconduct or concerns securely
and confidentially – without fear of reprisals. Our reporting
channels are easily accessible, and the protection of whistleblowers
is paramount. Every report is objectively reviewed, carefully
documented and processed in accordance with applicable data
protection standards. Our Code of Conduct forms the common basis
for responsible conduct – within the company and along the supply
chain. In an open and fair working environment, we do everything in
our power to promote integrity, address undesirable developments
at an early stage and create an environment in which responsibility
is practised and protected.
RELIABLE CHANNELS AND TRUSTING
COOPERATION WITH EMPLOYEE REPRESENTATIVES
Another key element of our corporate culture is close, trusting
cooperation with employee representatives. This dialogue takes
place at various levels – from direct exchanges with local works
councils to cross-company cooperation with trade unions. We
keep our employees regularly informed through various forms of
social dialogue, for example on strategic developments within the
company.
COMPLAINT MECHANISMS –
STRUCTURED, CONFIDENTIAL, ACCESSIBLE
We take reports of actual or suspected violations very seriously.
Employees and external whistleblowers can rely on a discreet and
effective complaint mechanism in which confidentiality is a top
priority. If you are unsure, managers and our Human Resources
department are available to advise you.
Dealing responsibly with potential impacts on our workforce is a key
concern for the CLASSEN Group. Although the identified risks do not
require separate action plans, as appropriate measures are already
in place, we are continuously working to promote positive developments
and minimise potential burdens.
IMPORTANT MEASURES
1. WORKING CONDITIONS
Working hours:
By introducing a centralised salary and time recording system, we
ensure uniform documentation of working hours. This enables us to
effectively monitor compliance with legal requirements and internal
company regulations.
Fair and appropriate remuneration:
We stand for fair working conditions – this includes fair pay in
line with market conditions. We guarantee compliance with the
statutory minimum wage, particularly in the area of starting
salaries. In addition, we review annually whether our wages in all
regions and divisions are sufficient to live on – based on external
benchmarking data.
Work-life-balance:
We create conditions that enable a healthy work-life balance.
Flexible working time models, part-time options and paid parental
leave are integral parts of our corporate culture – regardless of
gender, position or family situation.
3. DIVERSITY AND EQUAL OPPORTUNITIES
Diversity as a strength:
We actively promote an inclusive working environment in which
people from a wide variety of backgrounds are welcome. Our focus
is on gender, international origin and ethnicity, people with disabilities,
and generational diversity.
Scope of the measures:
The measures described apply across the entire CLASSEN Group to
all employees. External workers at our sites are also included in the
area of occupational safety.
Remedial mechanism:
Employees have the opportunity to raise concerns about the
potential impact of their working situation at any time – via their
line manager, HR contact or anonymously via our whistleblower
systems. If the concerns are justified, immediate action will be
taken to remedy the situation and ensure fair working conditions.
2. HEALTH PROTECTION AND OCCUPATIONAL
SAFETY
Protecting the health and safety of our employees is our top priority.
We regularly conduct structured risk assessments, implement
targeted preventive measures and respond promptly to incidents.
In this way, we create a safe working environment – including for
external workers at our sites.
Effectiveness testing:
We use various qualitative and quantitative analysis tools to
measure the impact of our measures. Important indicators
for assessing working conditions include staff turnover rates,
applicant numbers and employee retention. In the area of health
and safety, we collect relevant data via a central monitoring
system that provides transparent insight into our progress towards
our goals.
Human Resources Department at the Kaisersesch location
64 65

DISCLOSURES S: S1-6
CHARACTERISTICS OF THE COMPANY'S
EMPLOYEES
The characteristics of our employees are as follows:
EMPLOYEES (TOTAL NUMBER) 2023 2024
TOTAL NUMBER OF EMPLOYEES* 1,887 1,848
EMPLOYEES BY GENDER (TOTAL NUMBER)
TOTAL NUMBER OF EMPLOYEES 1,887 1,848
Male 1,323 70.1 % 1,288 69.7 %
Female 564 29.9 % 560 30.3 %
Diverse 0 0.0 % 0 0.0 %
EMPLOYEES IN KEY COUNTRIES
Germany 1,291 68.4 % 1,239 67.0 %
Poland 550 29.1 % 574 31.1 %
Russia 33 1.8 % 24 1.3 %
Ukraine 7 0.4 % 7 0.4 %
Kazakhstan 6 0.3 % 4 0.2 %
EMPLOYEES BY CONTRACT AND REGION (TOTAL NUMBER) 2023 2024
TOTAL NUMBER OF EMPLOYEES 1,887 1,848
Germany 1,291 68.4 % 1,239 67.0 %
Poland 551 29.2 % 573 31.1 %
Other 45 2.4 % 36 1.9 %
NUMBER OF PERMANENT EMPLOYEES 1,742 92.3 % 1,640 88.7 %
Germany 1,224 64.9 % 1,106 59.9 %
Poland 473 25.1 % 498 26.9 %
Others 45 2.4 % 36 1.9 %
NUMBER OF TEMPORARY EMPLOYEES 145 7.7 % 208 11.3 %
Germany 67 3.5 % 133 7.2 %
Poland 78 4.1 % 75 4.1 %
Others 0 0.0 % 0 0.0 %
NUMBER OF PERMANENT EMPLOYEES 1,742 92,3 % 1,640 88.7 %
Male 1,232 65.3 % 1,150 62.2 %
Female 510 27.0 % 490 26.5 %
Diverse 0 0.0 % 0 0.0 %
NUMBER OF FULL-TIME EMPLOYEES 1,804 95.6 % 1,766 95.6 %
Germany 1,225 64.9 % 1,171 63.4 %
Poland 538 28.5 % 563 30.4 %
Others 41 2.2 % 32 1.7 %
NUMBER OF TEMPORARY EMPLOYEES 145 7.7 % 208 11.3 %
Male 93 4.9 % 139 7.5 %
Female 52 2.8 % 69 3.8 %
Diverse 0 0.0 % 0 0.0 %
NUMBER OF PART-TIME EMPLOYEES 83 4.4 % 82 4.4 %
Germany 66 3.5 % 68 3.7 %
Poland 12 0.6 % 11 0.6 %
Others 5 0.3 % 3 0.2 %
NUMBER OF FULL-TIME EMPLOYEES 1,804 95.6 % 1,766 95.6 %
Male 1,309 69.4 % 1,273 68.9 %
Female 495 26.2 % 493 26.7 %
As disclosed in accordance with ESRS S1-6, the total company
turnover rate was 11.3% in 2023 and 10.2% in 2024.
TURNOVER RATE
Diverse 0 0.0 % 0 0.0 %
NUMBER OF PART-TIME EMPLOYEES 83 4.4 % 82 4.4 %
Male 14 0.7 % 15 0.8 %
Female 69 3.7 % 67 3.6 %
The figures show that staff turnover has fallen slightly. The rate
takes into account both voluntary and involuntary departures and
provides information about staff retention, the working atmosphere
and possible structural changes within the company.
11.3
% IN
2023
Diverse 0 0.0 % 0 0.0 %
10.2
% IN
2024
* Total number of employees in the Sustainability Report may differ from total
number of employees in the consolidated financial statements due to different
definitions betweeen ESRS and commercial law.
66 67

DISCLOSURES S: S1-7
NON EMPLOYED WORKERS
DEFINITION AND DELIMITATION
In accordance with ESRS S1-7, the company does not include
non-employees in its own workforce.
These include:
• Self-employed persons, i.e. individuals with direct contractual
obligations to perform work for the company;
• Employees provided by third-party companies whose main
business activity, according to NACE code N78, is the placement
and supply of labour.
These persons are employed on a project basis and are subject to the
company‘s sphere of influence in the performance of their work.
Breakdown by type of employment and location
SELF-EMPLOYED
LOCATION 2023 2024
Germany 0 0
Poland 5 5
Russia 0 0
Ukraine 0 0
Kazakhstan 0 0
SECONDMENT OF EMPLOYEES
TOTAL NUMBER OF NON-EMPLOYED WORKERS:
The figures record the number of persons as of 31 December of the
respective year and do not include any conversion into full-time
equivalents (FTEs), as the work is predominantly project-related and
limited in time.
LOCATION 2023 2024
Germany 5 9
Poland 0 0
Russia 0 0
Ukraine 0 0
Kazakhstan 0 0
TOTAL 10 14
The number of non-salaried employees is subject to seasonal and
project-related fluctuations, which may also lead to changes in the
future (2025–2027). Forward-looking planning of resource utilisation
is evaluated on a regular basis.
68 69

DISCLOSURES S: S1-8
COLLECTIVE BARGAINING AGREEMENTS AND
SOCIAL DIALOGUE
A: COLLECTIVE BARGAINING
PROPORTION OF EMPLOYEES COVERED BY
COLLECTIVE AGREEMENTS
Collective agreements currently apply at one of the Group‘s
locations in Germany. At this location, the number of employees
declined more sharply in 2024 than at the other locations, resulting
in a slight decrease in KPIs.
REGULATION OF WORKING CONDITIONS FOR
EMPLOYEES NOT COVERED BY COLLECTIVE
AGREEMENTS
For employees who are not directly covered by collective agreements,
working conditions are often based on internal collective
agreements or industry standards as applied by comparable
companies. This applies in particular to locations within Europe that
are not formally covered by collective agreements.
PROPORTION OF EMPLOYEES COVERED BY COLLECTIVE AGREEMENTS
NON-SALARIED EMPLOYEES WITHIN THE
WORKFORCE
Non-salaried workers such as temporary workers, agency workers
or external freelancers are not usually subject to systematic
collective bargaining agreements.
EXPLANATION OF THE KEY FIGURE AND SYSTEM
BOUNDARY
Key figure:
Proportion of employees covered by collective agreements =
(number of employees covered by collective agreements / total
number of employees) × 100
System boundary:
This includes all of our own employees worldwide, including all
companies belonging to the CLASSEN Group. External service
providers, supplier employees and temporary third-party staff are
excluded.
STRUCTURE OF EMPLOYEE REPRESENTATION BY REGION
NOTE ON STRUCTURE:
NUMBER OF EMPLOYEES COVERED EMPLOYEES PERCENTAGE
Year 2023 2024 2023 2024 2023 2024
DE 1,291 1,239 1,291 1,239 100.0 % 100.0 %
PL 550 574 550 574 100.0 % 100.0 %
RUS 33 24 0 0 0.0 % 0.0 %
UA 7 7 0 0 0.0 % 0.0 %
KAZ 6 4 0 0 0.0 % 0.0 %
TOTAL 1,887 1,848 1,841 1,813 97.6 % 98.1 %
In Germany, there are traditional works councils that exercise
comprehensive co-determination and participation rights on the
basis of statutory provisions. In Poland, employees are appointed
as internal employee representatives at each location to represent
the interests and concerns of the workforce. These representatives
do not have the same legal status as traditional works councils
in Germany, but nevertheless make an important contribution to
social dialogue. Due to the small number of employees at the other
locations, there is currently no employee representation there. At all
locations, there are short lines of communication to management..
TOTAL NUMBER OF EMPLOYEES EMPLOYEES COLECTIVE AGREEMENTS PERCENTAGE
Year 2023 2024 2023 2024 2023 2024
DE 1,291 1,239 421 391 32.6 % 31.6 %
PL 550 574 0 0 0.0 % 0.0 %
RUS 33 24 0 0 0.0 % 0.0 %
EMPLOYEE REPRESENTAION CLASSEN POLAND
UA 7 7 0 0 0.0 % 0.0 %
KAZ 6 4 0 0 0.0 % 0.0 %
TOTAL 1,887 1,848 421 391 22.3 % 21.2 %
B: SOCIAL DIALOUGE
DESCRIPTION OF THE KEY FIGURE
This key figure describes the percentage of permanent employees
who are represented by a formal employee representative body (e.g.
works council or similar committees).
It serves as an indicator of:
· Co-determination and employee participation,
· Anchoring social dialogue structures,
· Institutionalised communication between
employees and company management
SYSTEM LIMITS
The calculation includes all permanent employees in organisational
units with existing employee representation. External service
providers and temporary third-party staff are excluded.
DEVELOPMENTS DURING THE REPORTING
PERIOD
In 2024, the proportion of employees with formal representation
was 98.1% (previous year: 97.6%). This high rate reflects the stable
and active social dialogue within the Group.
Michał Białas Agnieszka Zarychta Elżbieta Szywała Elżbieta Pokorniecka
70 71

DISCLOSURES S: S1-9
DIVERSITY INDICATORS
EQUAL TREATMENT AND EQUAL OPPORTUNITIES
A: GENDER DISTRIBUTION AT MANAGEMENT LEVEL
B: AGE DISTRIBUTION OF EMPLOYEES
DESCRIPTION OF THE TOPIC AND SCOPE OF
APPLICATION
ANALYSIS AND DEVELOPMENT
DESCRIPTION OF THE TOPIC AND AREA OF
APPLICATION
As part of the ESRS S1-9 reporting requirements, we disclose the
gender distribution at management level. This analysis covers the
first two management levels, as stipulated in Application Recommendation
AR 71. The aim is to create transparency with regard to
diversity and equality and to document progress or areas where
action is needed in relation to balanced gender representation.
Gender distribution in management positions:
The distribution of women and men in management positions
largely reflects the gender distribution across the entire workforce
– in 2024, women accounted for 20.4% of managers, while men
accounted for 79.6%. In our view, this shows a balanced distribution
of management positions in relation to the overall employee
structure.
Below we show the age structure of the employed workforce in
accordance with ESRS S1-9. Age distribution is a relevant indicator
for strategic personnel planning, diversity, securing young talent
and demographic challenges within the company. Only permanent
employees in the organisational unit under consideration are
included.
METHODOLOGY AND DEFINITIONS
Definition of management level:
Senior managers in upper management levels one and two were
taken into account, in accordance with the ESRS definition (AR 71).
Data basis: Internal HR data as of 31 December of the respective
year. The counting method is based on absolute numbers of
persons, without conversion to full-time equivalents.
Gender information:
Based on voluntary disclosure and internal classification.
As a company with strong ties to the construction industry and a
high proportion of production areas, we traditionally operate in a
rather male-dominated environment. We are therefore all the more
pleased that these structural conditions do not have a negative
impact on equal opportunities when it comes to filling management
positions. For us, it is clear that when selecting managers, what
counts are qualifications, performance and suitability – not gender.
METHOD OF DATA COLLECTION
Data source:
The data is based on internal personnel management systems
(HR systems) and includes all permanent employees with active
employment contracts as of 31 December of the respective year.
Grouping:
Age distribution is based on date of birth and divided into three
standardised age groups.
WHY THE AGE STRUCTURE IS RELEVANT TO US
The age structure of our workforce provides important insights
into how we are positioned as a company in the long term – for
example, in terms of knowledge transfer, promoting young talent
and age-appropriate working conditions.
A balanced age mix not only supports the stability and performance
of our company, but also enables us to better respond to the
different needs of our employees – whether through training opportunities,
health measures or flexible working models.
Particularly with regard to securing skilled workers and
demographic change, it is important for us to understand where we
stand and how we want to position ourselves in the future.
AGE GROUP 2023 2024
Employees under the age of 30 304 294
In short, the age structure is an important component of how we
fulfil our responsibilities as an employer – and that is precisely why
it belongs in our sustainability report.
Employees between the ages of 30 and 50 1,060 1,050
GENDER DISTRIBUTION AT MANAGEMENT LEVEL (2023–2024)
Employees over the age of 50 523 504
Total 1,887 1,848
GENDER 2023 2024
Female 20 19
Male 85 74
Counting method:
The figures are presented as absolute numbers of people.
Diverse 0 0
Total 105 93
Proportion of woman 19.1 % 20.4 %
Proportion of men 80.9 % 79.6 %
Proportion of others 0.0 % 0.0 %
72 73

DISCLOSURES S: S1-10
DISCLOSURES S: S1-12
FAIR REMUNERATION
DESCRIPTION OF THE REMUNERATION STRUCTURE
EMPLOYEES WITH DISABILITIES
SHARE AND DEVELOPMENT
As at 31 December 2024, all employees of the CLASSEN Group
received appropriate remuneration in accordance with the
applicable national reference values. Wages were assessed on
the basis of statutory minimum wages and, where available,
recognised regional or industry-specific benchmark values.
DEFINITIONS AND DISTINCTIONS
EMPLOYEES
All employees as defined by ESRS S1-6, including those on fixedterm
and permanent contracts, as well as part-time and full-time
staff.
FAIR WAGES
The benchmark is based on the statutory minimum wage in the
respective country or a higher available comparative value. If an
employee‘s contractually agreed basic annual salary is below the
respective benchmark, it is considered inappropriate.
DATA BASIS AND METHODOLOGY
The assessment is based on the group-wide HR data system as of 31
December 2024. To determine the appropriate salary, only the basic
salary specified in the employment contract is used, not the total
salary actually paid. Additional remuneration components such as
bonuses, overtime and public holiday pay or variable additional
benefits are not included in the comparison.
SUMMARY AND OUTLOOK
The CLASSEN Group confirms full compliance with the standards
for appropriate remuneration in accordance with ESRS S1-10 for
the 2024 reporting period. For further quality assurance, we plan
to continuously develop our internal monitoring systems and
expand the basis for assessment to include actual total remuneration
values in order to ensure an even more accurate assessment
of the remuneration structure.
The CLASSEN Group reports the following data on the proportion of
employees with disabilities for the reporting years 2023 and 2024:
SYSTEM BOUNDARY, DATA BASIS AND METHODOLOGY
The figures refer to the entire workforce of the CLASSEN Group,
regardless of location. All employees were taken into account,
provided that the relevant information was available. At some
locations, there are currently no employees with recognised
disabilities.
The survey is conducted in accordance with the applicable data
protection and labour law provisions and is based on voluntary
information provided by employees.
People with disabilities are recorded in accordance with the ESRS
definition. This includes people with long-term physical, mental,
psychological or sensory impairments which, in conjunction with
social or structural barriers, may limit their equal participation in
working life.
DISCLOSURES S: S1-11
SOCIAL SECURITY FOR EMPLOYEES
2023 2024
Employees with disabilities 55 55
Total number of employees 1,887 1,848
Representative for severely disabled persons at the Kaisersesch site:
Arnold Jansen
In the 2024 reporting year, the majority of our employees were
protected against loss of income due to significant life events by
benefits provided by the state or the company. According to the
ESRS, these include illness, unemployment, occupational accidents
and incapacity to work, parental leave and retirement.
REGIONAL DIFFERENCES IN SOCIAL SECURITY
Social security is not the same everywhere within the CLASSEN
Group – this is mainly due to the different legal frameworks in the
respective countries. While Germany has a comprehensive safety
net, the systems in other locations are often more limited. We are
aware of these differences – for example, when designing internal
guidelines or dealing with social risks.
Percentage 2.9 % 3.0 %
In addition, the proportion is differentiated by gender.:
2023 2024
Employees with disabilities, of whom women 21.2 % 29.1 %
INSURANCE COVERAGE FOLLOWING
LIFE EVENTS (2024)
EVENT
Illness 100.0 %
PERCENTAGE OF
EMPLOYEES COVERED
DATA BASES AND METHODOLOGY
DEFINITION
All employees are considered in accordance with ESRS S1-6.
SYSTEM LIMIT
All CLASSEN Group locations are considered.
Employees with disabilities, of whom are men 78.8 % 70.9 %
Employees with disabilities, of which diverse 0.0 % 0.0 %
Unemployment 99.1 %
Work accident & incapacity to work 99.4 %
Parental leave 100.0 %
Retirement 93.2 %
COVERAGE RATE
The proportion of employees who are covered against at least
one of the life events mentioned is determined.
S URVEY DATE
The reporting date is 31 December for each year, based on
the consolidated group companies.
Representative for severely disabled persons at the Baruth site:
Daniel Groth
74 75

DISCLOSURES S: S1-13
METRICS FOR TRAINING AND
SKILLS DEVELOPMENT
In accordance with the requirements of the European Sustainability
Reporting Standards (ESRS) S1-13, we provide information on the
implementation of regular performance and career assessments as
well as on the training and further education measures offered. The
aim is to create transparency regarding the continuous professional
development of the workforce.
SYSTEM LIMITS
AVERAGE NUMBER OF
TRAINING HOURS PER EMPLOYEE [H]
This takes into account the annual training hours from the SAM
Secova training portal as well as seminar hours recorded in the HRM
system (training courses, seminars, courses during working hours).
Training courses within individual departments, such as relocation
training, internal software training (e.g. Office or SAP), etc., were
not taken into account. We are endeavouring to make these training
courses measurable as well and then present them here too.
The following information refers to all permanent employees of
the company across all locations in accordance with the disclosure
requirements under ESRS S1-6.
NUMBER OF TRAINING HOURS PER
EMPLOYEE
2023 2024
KEY FIGURES AND DEVELOPMENTS
The proportion of employees who participate in regular performance
and career appraisals has risen slightly by 0.9 percentage
points year-on-year. This indicates a continuous expansion of the
appraisal process.
Woman 7.58 h 9.46 h
Men 15.91 h 14.83 h
Diverse 0.00 h 0.00 h
Total 13.42 h 13.20 h
Percentage coverage
Employees with annual reviews
2023 2024
39.3 % 40.2 %
CONCLUSION
We are striving to strategically develop performance evaluation
and continuing education programmes. The available key figures
show initial progress, but also highlight potential for optimisation,
particularly with regard to comprehensive application.
NOTE ON THE DEGREE OF COVERAGE IN
APPRAISAL INTERVIEWS
Currently, around 40% of CLASSEN Group employees regularly take
part in structured appraisal interviews. So far, this mainly applies
to administrative staff and senior executives, for whom the relevant
processes have been established for some time.
An assessment system specifically tailored to the areas of activity
of production employees is currently being developed. The Human
Resources department has worked with the works council to
develop a new performance review form, which will be introduced
shortly and will form the basis for regular discussions.
In addition, the systematic recording and evaluation of appraisal
interviews is not yet carried out uniformly at all locations. This area
is currently being further developed in order to achieve significantly
higher coverage and better documentation in the future.
76 77

DISCLOSURES S: S1-13
CLASSEN ACADEMY
REVIEW OF 2024
In 2024, the CLASSEN Academy significantly increased its reach and
effectiveness. The total number of participants in training courses
– both in-person and online – more than doubled. The newly
introduced live online workshops for retailers proved particularly
successful. A total of 1,120 people took part in external training
courses alone – a clear indication of the programme‘s growing
appeal.
Despite a slight reduction in the number of events, digital formats
enabled a much larger target group to be reached. This significantly
improved the efficiency and effectiveness of the training measures.
The feedback received was consistently positive; completed
feedback forms and personal comments confirmed a high level
of satisfaction with the content, running and organisation of the
events.
FURTHER DEVELOPMENTS AND INNOVATIONS
In 2024, the Academy took decisive steps towards internationalisation
and methodological innovation. New formats such as live
online workshops were established and international training
formats were expanded, including training courses for technical
managers in Kaisersesch and special sales training for Eastern
Europe in Krakow. In addition, technical training structures and
cross-departmental cooperation were further optimised.
OUTLOOK
Specialised training modules are planned for the future, particularly
on new products, their application and sustainable installation
methods. The focus will be on topics such as substrate assessment,
damage analysis, product knowledge and training on sustainable
installation. A special highlight will be the marketing lab, which will
use practical demonstrations to impart knowledge about material
properties and sustainability.
DYNAMIC DEVELOPMENT OF THE CLASSEN ACADEMY
2021–2024
Between 2021 and 2024, the CLASSEN Academy has undergone
continuous and impressive development. The total number of
training participants rose from 308 in 2021 to 1,321 in 2024 – more
than quadrupling within four years. The biggest jump took place
between 2023 (651 participants) and 2024 – an increase of over
100%.
The significant increase in external training courses is striking:
while internal and external participants were still almost equally
distributed in 2021, the focus in 2024 was clearly on external target
groups – with 1,120 external participants in a total of 46 external
training courses. This demonstrates the successful strategic opening
of the Academy to the outside world.
The number of online training courses also rose, albeit more
moderately: from 3 in 2022 and 2023 to 8 in 2024. Although the
majority of training courses continued to be conducted in person,
there was a noticeable trend towards the targeted integration of
digital formats to increase reach and improve efficiency.
Despite a slight decline in the total number of training dates from 87
in 2023 to 75 in 2024, the number of participants more than doubled
– a clear sign of the increased effectiveness and attractiveness of the
training courses on offer.
TRAINING DATES
TRAINING COURSES
(INTERNAL/EXTERNAL)
TRAINING PARTICIPANTS
(INTERNAL / EXTERNAL)
ONLINE TRAINING COURSES
2021 34 (19/15) 308 (155/153) 16
2022 45 (31/14) 244 (106/138) 3
2023 87 (42/45) 651 (248/403) 3
2024 75 (29/46) 1321 (201/1120) 8
78 79

DISCLOSURES S: S1-14
OCCUPATIONAL HEALTH AND SAFETY AT THE
CLASSEN GROUP
A: HEALTH AND SAFETY MANAGEMENT
As part of the European Sustainability Reporting Standard (ESRS)
S1-14, we report on the proportion of our employees who are
protected by a company health management system (BGM). The
aim is to present the measures that contribute to maintaining the
health and safety of our employees in a transparent manner – both
on the basis of legal requirements and through voluntary company
initiatives.
100 per cent of our employees are covered by our health and
safety management system, which is based on legal requirements
and recognised standards. These include, among other things:
• Risk assessments
• Regular safety briefings
• Mental health risk analyses
• Psychosocial counselling services
• Workplace integration management (BEM)
• Vaccination services
We ensure that employees who find themselves in a stressful
health or mental situation are supported by the internal health
management system and, if desired, receive targeted assistance.
This includes confidential, individual offers of help and accompanies
employees in challenging life or work situations.
The proportion of employees involved in the company health
management programme was 0.65% in 2024, slightly above the
previous year‘s figure of 0.58%. It should be noted that this figure
refers exclusively to the workplace integration management
program (BEM) – a specific and numerically small sub-area.
Regardless of this, all employees receive regular safety training
and have access to other health-promoting measures within the
company.
100 %
B: DEATHS, WORK-RELATED ACCIDENTS AND
HEALTH PROBLEMS
DESCRIPTION OF THE TOPIC AND SCOPE OF
APPLICATION
This report documents deaths, work-related accidents, and workrelated
injuries and illnesses among employees of the CLASSEN
Group in accordance with ESRS S1-14. Only employees with a direct
employment relationship with the CLASSEN Group are included.
Temporary workers, contractors, and other external employees are
not included.
METHODOLOGY OF DATA COLLECTION
Date sources:
• Internal accident reports
• Accident reports to the employers‘ liability insurance association
• Sick notes with medical certificates
• Personnel data for determining hours worked
Definitions:
• Reportable occupational accidents: Accidents resulting in
incapacity to work for more than three calendar days (according
to German law)
• Work-related illnesses: Officially recognised occupational diseases
or workplace-related diagnoses according to GRI 403-10
Working hours are derived from personnel data for each reporting
year.
ANALYSIS OF THE DEVELOPMENT
Illness:
No reportable work-related illnesses were identified in either 2023
or 2024.
Fatalities:
No deaths resulting from work-related injuries or illnesses were
reported in 2023 and 2024.
Accident trends:
The number of reportable accidents at work fell from 60 in 2023
to 47 in 2024 – a decrease of 21.7%. The accident rate improved
accordingly from 14.84 to 11.96 accidents per 1,000,000 working
hours. This is a strong signal of the effectiveness and improvement
of existing safety precautions.
Days lost:
The number of days lost due to accidents or work-related illnesses
fell by 22.6%, from 1,495 to 1,158 days. This indicates not only a
reduction in the severity of accidents, but also the effectiveness of
reintegration measures.
CONCLUSION AND MEASURES
The trend shows an overall positive development in the area of
occupational health and safety. The decline in the number of
accidents at work and days lost to illness indicates the effectiveness
of the preventive measures taken.
Measures for further improvement
• Systematic analysis of the causes of all accidents to derive
preventive measures
• Enhanced training to avoid typical hazards
• Promotion of an active safety culture at all levels of the company
• Expansion of internal communication channels for faster hazard
detection
• Introduction of digital tools for better recording and evaluation of
safety data
KEY FIGURES 2023 2024
Reportable work-related illnesses/injuries – employees 0 0
Number of deaths due to work-related injuries – employees 0 0
OF OUR EMPLOYEES
ARE COVERED BY OUR MANAGEMENT SYSTEM
FOR HEALTH AND SAFETY
Number of deaths due to work-related illnesses – employees 0 0
Number of reportable accidents at work – employees* 60 47
Rate of reportable accidents at work – employees* 14.84 11.96
Days lost due to work-related injuries/illnesses - Employees 1,485 Days 1,158 Days
*) Reportable accidents per million hours worked. This formula indicates how many reportable accidents occur per million hours worked – an
internationally recognised benchmark in occupational safety.
→ (Number of reportable accidents at work × 1,000,000) ÷ Number of hours worked
See also https://www.dguv.de/de/zahlen-fakten/au-wu-geschehen/au-1mio-stunden/index.jsp
80 81

DISCLOSURES S: S1-15
PARENTAL LEAVE RATE – CLASSEN GROUP
DESCRIPTION OF THE KEY FIGURE (KPI)
The parental leave rate measures the proportion of permanent
employees who took parental leave in accordance with statutory
regulations in the respective reporting year.
REPORTING BOUNDARY / SYSTEM BOUNDARIES
The data includes all permanent employees of the CLASSEN Group‘s
organisational units worldwide, regardless of their employment
status (full-time or part-time).
OVERALL RESULTS (TOTAL PARENTAL LEAVE RATE)
2023 2024
Employees on parental leave 29 28
Total employees 1,887 1,848
Percentage 1.54 % 1.52 %
PARENTAL LEAVE RATE BY GENDER
WOMAN 2023 2024
Employees on parental leave 27 21
Total employees 1,887 1,848
Percentage 1.43 % 1.14 %
MEN 2023 2024
Employees on parental leave 2 7
Total employees 1,887 1,848
Percentage 0.11 % 0.38 %
82 83

DISCLOSURES S: S2 SBM-2, S2 SBM-3, S2-1, S2-2, S2-3, S2-4, S2-5
PEOPLE IN THE SUPPLY CHAIN
DESCRIPTION OF WHETHER AND HOW MATERIAL
ACTUAL AND POTENTIAL IMPACTS ON WORKERS IN
THE VALUE CHAIN ARE ASSOCIATED:
OVERVIEW OF KEY RISK MANAGEMENT
MECHANISMS AND STRATEGIES RELATING
TO THE WORKFORCE:
RELIABLE PARTNERSHIPS - FAIR CONDITIONS WORLD
WIDE
We are strongly committed to a more sustainable supply chain
and strive to minimise environmental impact and promote social
responsibility. This means that we not only evaluate products and
services for their quality and cost-effectiveness, but also ensure that
they are ethically and environmentally sound.
Our procurement strategy includes selecting suppliers, who share
our values and have a proven track record of sustainable practices.
We value transparency in the supply chain and work closely with our
partners to ensure that social and environmental standards are met.
The continuous monitoring and evaluation of our suppliers and the
promotion of innovation in procurement are of central importance
to us. Together with our partners, we strive to have a positive impact
on the environment and society, thereby shaping a more sustainable
future.
Our suppliers and business partners make a significant contribution
to the quality, efficiency and innovative strength of our company.
Sustainability challenges can only be overcome through close
cooperation and partnership along the entire value chain. A large
number of workers worldwide are directly or indirectly involved in
the manufacture, delivery and distribution of our products.
Working and production conditions in the supply chain vary and
are the direct responsibility of the respective suppliers. In order
to address these differences responsibly, we have integrated clear
requirements for environmental protection, social standards –
including working conditions and human rights – and ethical
business conduct into our Supplier Code of Conduct and our
Policy Statement. These are based on internationally recognised
standards. These include, in particular, the International Convention
on Human Rights, especially the Universal Declaration of Human
Rights, the OECD Guidelines for Multinational Enterprises and the
International Labour Organisation (ILO) Declaration on Fundamental
Principles and Rights at Work. The Code explicitly covers the
issues of human trafficking, forced labour and child labour.
CLASSEN does not tolerate any form of human trafficking, forced
labour, slavery or serfdom in its own business areas or in those of
its suppliers. Coercive measures such as the retention of passports
or other identification documents are not permitted. CLASSEN
also prohibits child labour and any form of child exploitation in its
operations and supply chain. The definition of child labour is based
on the principles of the United Nations Global Compact and the
International Labour Organisation (ILO).
These requirements are regularly queried from our business
partners through structured self-disclosures and reviewed as part
of our risk-based supplier monitoring. They are also part of our
purchasing conditions. With the help of the osapiens supply chain
software, we carry out automated risk analyses, supplementing
them with more in-depth individual checks as necessary, and derive
targeted prevention and remedial measures from them.
In addition, we rely on an anonymous complaint and whistleblower
system to better understand the actual conditions on site and to
effectively implement appropriate measures. If violations of the
Supplier Code are identified, we immediately take appropriate
corrective action. Our goal is to work with our suppliers to develop
sustainable solutions and bring about long-term positive change.
As a manufacturing company with production sites in Germany and
Poland, we rely primarily on European sources for our raw materials
and on international logistics service providers to distribute our
products, particularly in the United States, Europe and other
regions of the world. Our business model therefore encompasses
both upstream (raw materials, services, electricity, machinery) and
downstream (transport, distribution) value-added activities.
The way in which we procure our raw materials, machinery and
services and distribute our products directly influences working
conditions along this chain. Risks can arise in downstream logistics
processes (e.g. in maritime transport or in distribution centres
outside Europe) as well as in individual components in the upstream
chain (e.g. raw material procurement). Our strategy aims at ethical
and socially responsible supply chain management that identifies
potential impacts at an early stage and actively manages them.
These risks and impacts have led us to expand our business model
to include additional governance and monitoring processes. These
include:
• Introduction of the osapiens supply chain software for AI-based
risk analysis and monitoring of all suppliers (news monitoring,
country ratings)
• Early implementation of concrete risk analyses from a very early
risk score stage
• Integration of social criteria into purchasing and supplier
decisions
• Establishment of a human rights officer and a complaints
mechanism on our website
• Publication of a policy statement and a Supplier Code of Conduct
These measures reflect a strategic focus on responsible supply chain
management and have a long-term impact on the resilience of our
business model.
INVOLVEMENT OF WORKERS WHO MAY BE
SIGNIFICANTLY AFFECTED
Our risk and impact analysis covers all workers who may be
potentially affected by our business activities, products, services
or business relationships along the entire value chain.
This includes:
• Workers employed by service providers at our sites (not
belonging to our own workforce
• Workers in upstream supply chains (e.g. in raw material
procurement)
• Workers in downstream supply chains e.g. logistics service
providers in overseas market
• Abstract risk analysis: Automated, AI-based, incorporating
country-specific risks and international sources
• Concrete risk analysis: Mandatory from a very early risk score
stage
• Supplier scoring including news monitoring: Basis for action
planning
• Remedial and preventive measures: Mandatory in the event of
increased risk
• Complaints procedure: Suppliers and affected workers can
submit reports at any time
• Accountability: Human rights officer with clearly defined responsibilities
• Governance: Supplier Code of Conduct and policy statement on
human rights published
OVERVIEW OF SPECIFIC ACTIONS TAKEN DURING THE
FINANCIAL YEAR:
Abstract supplier assessments: CLASSEN analyses and assesses its
direct suppliers holistically via the osapiens platform and carries
out an abstract risk assessment based on their geographical and
industry-specific activities. Suppliers are given a score between 0
and 5 (0 = very good - 5 = very poor). Concrete supplier assessment:
Suppliers with a risky abstract assessment receive a comprehensive
questionnaire covering various environmental and social issues.
Suppliers are also required to submit various certifications. This
form of risk analysis enables the Group to review suppliers on
the basis of the information and documents provided, as well as
media screening. The assessment covers a broad spectrum of
non-financial management systems, including labour and human
rights, ethics, sustainable procurement and environmental impact.
The results/assessments are weighted according to various criteria
(e.g. turnover with the supplier in question) and fully contextualised.
RISKS AND OPPORTUNITIES RELATED TO LABOUR IN
THE VALUE CHAIN
The integration and assessment of social impacts along the value
chain is firmly anchored in our business model and sustainability
strategy. As a manufacturing company with an international supply
and sales structure, we are particularly dependent on reliable,
legally compliant and socially sustainable working conditions along
the entire value chain. With our raw materials and components
sourced predominantly within Europe, we have fundamentally good
structural conditions for maintaining labour and social standards.
Nevertheless, there are both risks and opportunities in dealing with
workers in the value chain, and we are aware of our responsibility in
this regard.
1
Suppliers here refers to both suppliers and service providers
84 85

DISCLOSURES S: S2 SBM-2, S2 SBM-3, S2-1, S2-2, S2-3, S2-4, S2-5
MATERIAL RISKS RELATED TO LABOUR IN THE VALUE
CHAIN
Despite the focus on European procurement, certain risks cannot be
completely ruled out:
• Hidden risks in European supply chains, e.g. due to subcontractor
chains in sectors with low unionisation rates or the employment
of seasonal workers
• Social risks in downstream logistics processes, especially for
transport to third countries outside Europe, where less clear
labour law standards may apply
• Individual cases of increased risk with specialised suppliers, for
example for materials with limited availability or global origin
that are sourced through European distributors
These risks do not affect all workers, but mostly specific groups
in certain contexts – such as certain regions or forms of work
within or outside the EU supply chain. To minimise risk, we rely on
AI-supported monitoring and risk-based analyses along our supply
chain.
MATERIAL OPPORTUNITIES RELATED TO LABOUR IN
THE VALUE CHAIN
The structural orientation of our procurement within the EU not
only minimises risk, but also opens up specific opportunities for the
strategic development of the supply chain in terms of sustainability,
efficiency and resilience.
A central element of our sustainable procurement strategy is our
targeted focus on local sourcing within the European Union. By
concentrating on European suppliers, we benefit from already high
labour and social standards as well as better regulatory control. In
addition, we require our partners to have recognised certifications
and management standards as proof of compliance with environmental,
social and labour standards. This enables us to manage
our suppliers in a precise and risk-based manner while promoting
continuous improvement in working conditions – even beyond the
minimum legal standards.
OTHER KEY OPPORTUNITIES INCLUDE
• Strengthening fair employment structures through partnershipbased
supplier development within a regulated legal framework
• Efficiency gains through standardisation and digital processes
(e.g. risk-based monitoring via osapiens), which enable
systematic evaluation and control
• Increased attractiveness for globally active customers who
increasingly value transparent and ethically responsible supply
chains
• Reliable data through European reporting requirements,
enabling risks to be identified more quickly and improvements
to be implemented in a targeted manner
These opportunities particularly affect groups of workers employed
by certified or promising suppliers – i.e. those where investments
in decent working conditions, occupational health and safety, and
training are actually implemented or systematically promoted.
RISK OF CHILD, FORCED AND COMPULSORY LABOUR
Due to our strategic focus on sourcing extensively within the
European Union, we do not see any significant structural risk of
child labour, forced labour or compulsory labour in our direct
procurement of raw materials and intermediate goods. The applicable
labour, social and human rights standards in the EU, as well
as our preventive approach through digital risk analyses, supplier
evaluations and certification requirements, largely ensure this level
of protection.
Potential risk areas are systematically monitored by our digital
supply chain monitoring system (osapiens), which integrates
country-specific risk indicators and news sources. Suppliers
with increased risk are identified at an early stage, subjected to a
concrete risk analysis and, if necessary, addressed with preventive
and remedial measures. In addition, our policy statement, the
Supplier Code of Conduct and our whistleblower system provide
clear reporting and escalation channels for human rights violations.
Through close monitoring and risk-based management, we ensure
that known high-risk regions and products are treated with
increased care and that human rights risks remain minimised
within our sphere of influence.
Based on the analysis carried out in 2024 in accordance with
the LkSG and within the framework of double materiality in the
reporting year, no suppliers or employees in the upstream or
downstream value chain were identified for whom there are
significant risks in relation to child labour and/or forced labour.
In the reporting year, the Group did not identify any material risks
or opportunities arising from or that could arise from the impacts
and dependencies in relation to employees in the value chain.
Further information can be found in the Governance section under
‘Sustainable Procurement’.
86 87

DISCLOSURES S: S4-1, S4-2, S4-3, S4-4, S4-5
POSITIVE AND NEGATIVE IMPACTS,
RISKS AND OPPORTUNITIES IN RELATION
TO CONSUMERS AND END USERS
POSITIVE AND NEGATIVE IMPACTS, RISKS AND
OPPORTUNITIES IN RELATION TO CONSUMERS AND
END USERS
PROCEDURE FOR REMEDYING NEGATIVE EFFECTS
Based on the product life cycle analysis, supported by the EPD, as
well as product and risk screening, positive and negative impacts,
risks and opportunities relating to consumers and end users were
identified. No risk factors for the use of the products were identified.
Product users can access installation and usage instructions online
at any time, as well as image or video tutorials.
STRATEGY/GUIDELINES WITH REGARD TO THE
PROTECTION OF CONSUMERS/END USERS
CLASSEN pursues a strategy that aims to significantly exceed
the legally prescribed emission values for end-user products. We
document this approach by using environmental labels such as the
'Blue Angel', which stands for particularly low-emission products,
and the Eco Institute label, which applies to all our product
categories.
To promote transparency regarding the ingredients in our products,
we rely on the 'DECLARE' label declaration, which is already
available for some of our products. Our long-term goal is to further
expand this transparency and obtain additional certifications, such
as full 'C2C' certification. In this way, we want to clearly document
our commitment to product safety and ingredients and provide end
consumers with complete and reliable information.
We have already successfully implemented this approach for our
CERAMIN products and have had it confirmed by 'C2C' Material
Health certification.
In line with our responsibility towards consumers and society,
CLASSEN is committed to respecting fundamental human rights
and promotes a corporate culture that respects human rights.
OUR HUMAN RIGHTS COMMITMENTS INCLUDE
Prevention of human rights violations:
We ensure that our business activities in all areas of the supply
chain are free from human rights violations. We are firmly
opposed to child labour, forced labour and discrimination.
Training and awareness:
We regularly offer our employees training on human rights and
ethical business practices to raise awareness of these important
issues and ensure that these values are embedded in our daily
activities.
Our human rights policy is an integral part of our corporate strategy
and is directly linked to our commitments to product responsibility
and sustainability.
INVOLVEMENT OF CONSUMERS/END USERS IN THE
MATERIALITY ANALYSIS ALONG THE VALUE CHAIN
CLASSEN takes end users into account in its materiality analysis
on several levels. A key basis for this is the analysis of existing
documentation on consumer interests, such as market studies,
feedback from service and complaint data, and publicly available
reports on relevant consumer trends. In addition, CLASSEN actively
promotes dialogue with end consumers via digital communication
channels, in particular social media. These platforms are used
for interaction and opinion polling in order to integrate relevant
end-user perspectives into the materiality assessment. The results
of these digital dialogue formats are systematically incorporated
into the assessment.
As CLASSEN, as a manufacturer, sells exclusively through retail
partners and therefore has no direct business relationships with
end consumers, this integration is predominantly indirect. Digital
communication complements feedback from retailers and supports
a differentiated perspective along the value chain.
A key issue from the end user‘s perspective is healthy living.
CLASSEN meets this requirement by consistently focusing on
products with low VOC emissions. Our products not only meet the
applicable legal environmental requirements, but regularly exceed
them. Compliance and over-compliance are documented and made
transparent by recognised emission certificates.
CLASSEN has established structured procedures to systematically
record, analyse and remedy potential or actual negative effects on
end consumers. These procedures are implemented by technical
customer service in close cooperation with our sales partners, as
contact with end consumers usually takes place via retailers. In the
event of complaints from end users, standardised processes are in
place to ensure prompt and transparent processing. Complaints
and feedback are documented by the sales partners and forwarded
to CLASSEN, where they are centrally recorded and evaluated. This
data is regularly statistically evaluated for continuous improvement.
The analysis is based on defined test and correction criteria in order
to identify systematic causes and initiate targeted measures for
troubleshooting and prevention. This feedback is incorporated into
both product development and quality assurance.
In addition, digital information channels – such as social media and
our website – are available to give end consumers the opportunity
to provide feedback outside of traditional complaint channels. This
supplementary feedback is also integrated into the improvement
process.
As part of its sustainability-oriented product strategy, CLASSEN
pursues specific medium and long-term goals to minimise negative
impacts and actively promote positive effects on end consumers.
A key objective is to significantly exceed the legally prescribed
emission limits for products that have a direct impact on indoor air
quality. This is based on continuous substitution processes with
regard to critical ingredients. Not only is the end product optimised,
but the entire manufacturing technology is also further developed
in such a way that risks to employees and the environment are
reduced within the production process. This results in holistically
healthy and responsibly manufactured products.
MEASURES AND RESOURCES EMPLOYED
Production-integrated emission prevention:
Technological advances reduce emissions during manufacturing
while also improving working conditions in production.
SUBSTITUTION OF CONTENT SUBSTANCES
Ongoing evaluation and gradual replacement of ingredients that
are harmful to health or the environment with safer alternatives.
SUSTAINABLE PACKAGING SOLUTIONS
By 2026, plastic film packaging will be completely eliminated
from the CERAMIN product range in the area of product packaging.
The aim is to provide end consumers exclusively with recyclable
cardboard packaging, thereby significantly reducing the environmental
impact of plastic.
RECYCLABILITY AND CERTIFICATION
Building on the existing C2C Material Health certification, the aim
is to achieve full Cradle to Cradle certification. This will enable the
systematic development of holistic sustainability approaches
– from material health to recyclability.
These measures are part of a continuous improvement process
that is accompanied and regularly reviewed by internal environmental
and quality management systems. The aim is not only to
meet regulatory requirements, but also to actively contribute to
improving the quality of life of end users and conserving natural
resources.
Fair working conditions:
CLASSEN is committed to fair working conditions and the protection
of the rights of all employees along the entire value chain. This
includes promoting safe working environments and complying with
internationally recognised labour standards.
Transparency and communication:
Our Code of Conduct underscores our commitment to human rights
and is in line with international human rights standards.
88 89

EUROPEAN SUSTAINABILITY
REPORTING STANDARDS
GOVERNANCE
90 91

DISCLOSURES G: GOV-1, IRO-1
STRATEGY, CONTROL AND
SUSTAINABILITY: HOW WE ARE LEADING
OUR COMPANY INTO THE FUTURE
ADMINISTRATIVE, SUPERVISORY AND
MANAGEMENT BODIES
Our company attaches great importance to transparent and responsible
corporate governance.
The administrative, management and supervisory bodies bear
overall responsibility for the strategic and operational management
of the company. They develop the long-term corporate strategy,
set key business objectives and ensure that these are implemented
efficiently in the individual business areas. In doing so, they
coordinate group-wide measures, optimise business processes
and ensure the sustainable development of the company.
They also represent the company to external stakeholders such
as investors, authorities and business partners. Their key tasks
include defining and implementing the corporate strategy, financial
management and ensuring economic stability, risk management
and compliance with legal and regulatory requirements. In
addition, they promote innovation and digitalisation in order to
secure the company‘s competitiveness and drive forward sustainable
corporate goals.
The expertise of the administrative, management and supervisory
bodies covers key areas such as corporate strategy, financial
management, risk management, market and competition
analysis, and digitalisation. In addition, their members have
in-depth knowledge of corporate governance, compliance and
sustainability management. This interdisciplinary expertise
ensures economically successful and socially responsible corporate
governance.
Close cooperation between all bodies ensures efficient, transparent
and future-oriented corporate governance that focuses on both
economic success and sustainable value creation. Our administrative,
management and supervisory bodies effectively fulfil their
role in corporate policy and have the necessary expertise to manage
our company in a sustainable and responsible manner.
DESCRIPTION OF THE PROCEDURES FOR IDENTIFYING
AND ASSESSING MATERIAL IMPACTS, RISKS AND
OPPORTUNITIES:
Our company pursues a systematic approach to identifying,
analysing and evaluating material impacts, risks and opportunities.
The aim is to ensure the highest standards of corporate governance,
meet regulatory requirements and guarantee long-term stability
and trust among stakeholders.
PROCEDURE FOR DETERMINATION AND
EVALUATION
Location-based analysis:
Our assessment begins with a detailed analysis of our business
locations. We consider the specific environmental impacts and
social conditions of each location. This includes local environmental
conditions, available resources, legal regulations, and the social and
cultural characteristics of the regions in which we operate.
Activity-based assessment:
All internal company activities are reviewed for their environmental
and social impacts. This includes our procurement practices,
production processes, marketing and sales activities, and interactions
with customers and suppliers. We assess potential risks
such as environmental pollution, waste of resources and ethical
violations, as well as opportunities such as promoting CO2 transformation
and innovation.
Sector-related assessment:
The specific requirements and challenges of our sector are analysed
on a regular basis. We focus on industry-specific environmental
impacts, social impacts and economic aspects. This analysis helps
us to identify sector-specific risks such as regulatory changes and
opportunities through innovation and technological advances.
Structural analysis of transactions:
Every transaction, whether internal or external, is reviewed for
its sustainability aspects. This includes acquisitions, partnerships
and investments, among other things. We analyse the structural
characteristics of transactions to assess potential risks such as
financial instability and opportunities through synergies and
market expansion.
92 93

DISCLOSURES G: G1-2, G1-6
RESPONSIBLE PROCUREMENT
SUPPLIER RELATIONSHIP MANAGEMENT
We are firmly committed to a sustainable supply chain and strive to
minimise environmental impact and promote social responsibility.
This means that we not only evaluate products and services for
their quality and cost-effectiveness, but also ensure that they are
ethically and environmentally sound. Our procurement strategy
includes selecting suppliers who share our values and have a
proven track record of sustainable practices. Our purchasing
policy, statement of principles and the Group‘s Supplier Code of
Conduct set out our core purchasing principles and procedures.
In this report, we would like to disclose our approaches,
measures and activities already implemented in order to
provide a transparent overview of our sustainability efforts.
The company‘s approach to supplier relations:
Our company takes a holistic approach to maintaining and
developing relationships with our suppliers. We consider both the
economic and the environmental and social risks associated with
our supply chain. To avoid or minimise disruptions in our supply
chain, we have implemented a strategy and supply chain system
that includes regular reviews and assessments of our suppliers‘
performance.
1.38 %
73.52 %
25.10 %
OBJECTIVES AND MEASURES
Our goals and the associated measures reflect our commitment to
sustainable supply chains:
1. Objective: Improving the social and environmental
performance of our suppliers:
• Measure 1: Implementation of a continuous evaluation and
monitoring system for suppliers using software. This measure has
already been implemented and is monitored on an ongoing basis.
• Measure 2: Raising awareness among our procurement staff with
regard to sustainability criteria and the importance of engagement
and dialogue with suppliers. This measure is ongoing.
2. Objective: To promote cooperation with local and certified
suppliers:
• Measure 1: Preference for local suppliers in order to support the
local economy and shorten transport routes. This measure has
already been implemented and is reviewed regularly.
• Measure 2: Increase the proportion of suppliers who have recognised
sustainability certificates. This measure is reviewed on an
ongoing basis.
PAYMENT PRACTICES TO SUPPORT SMALL AND
MEDIUM-SIZED SUPPLIERS:
We structure our payment practices with our suppliers in such a
way that they are conducive to the supplier relationship while at the
same time protecting the financial interests of our group. Payment
terms and cash discount conditions are agreed individually with
suppliers. We pay all outstanding and due invoices from all our
subsidiaries on three days a week. Our timber suppliers are mainly
small and medium-sized enterprises. We make payments twice a
week to ensure that these companies receive their money promptly
and remain liquid. In the event of delays, we also make special
payments to avoid financial bottlenecks for suppliers. The CLASSEN
Group is not involved in any legal proceedings due to late payments.
By implementing these measures and continuously reviewing our
practices, we ensure that our supply chains are sustainable and
responsible. We remain committed to achieving our goals and continuously
improving our relationships with suppliers.
Consideration of social and environmental criteria in the
selection of suppliers:
When selecting our suppliers, we place great importance on social
and environmental criteria. We use osapiens software, which
assigns risk scores to our suppliers. Depending on their score,
suppliers are required to upload certificates and complete questionnaires.
This information is incorporated into the assessment
and influences the supplier‘s risk score. This enables us to better
monitor social and environmental risks and take targeted measures.
GERMANY EU NON-EU
SUPPLIER RISK ASSESSMENT
We use advanced software solutions to monitor compliance with
the Supply Chain Due Diligence Act in real time. This includes
continuous news monitoring to ensure that our suppliers are not
involved in activities that could conflict with our ethical standards.
This proactive monitoring enables us to respond promptly to
potential risks. If violations of the Supplier Code of Conduct are
identified, we take appropriate remedial action immediately. Our
goal is to work with our suppliers to develop sustainable solutions
and bring about long-term positive change. By consistently implementing
these review mechanisms, we not only demonstrate our
commitment to sustainable business practices, but also strengthen
partnerships with suppliers who share our values and are actively
committed to social and environmental responsibility.
COMPLIANCE
WITH THE LKSG
IS OF GREAT
IMPORTANCE TO
US.
To ensure that our suppliers respect and actively implement these
standards, we have introduced strict verification mechanisms:
1. Supplier Code of Conduct
2. Verification by software, including continuous news monitoring
3. Request for certificates and audits
4. Instruction of corrective measures in the event of violations
5. Option to report violations
94 95

DISCLOSURES G: G1-1
ACTING WITH INTEGRITY FOR A
SUSTAINABLE CORPORATE CULTURE
Our corporate culture is characterised by responsibility, innovation
and sustainable action. Our mission statement (Code of Conduct)
forms the basis for our daily interactions and commits all employees
to actively practising ecological, social and economic sustainability.
In this way, we create a value-oriented working environment
and contribute together to the sustainable development of
the company. Our company has set itself clearly defined goals
to promote a positive and sustainable corporate culture. The
strategies, measures and evidence we have implemented in this
context are based on the requirements of ESRS 2 and take into
account various aspects of corporate culture.
STRATEGY FOR PROMOTING
CORPORATE CULTURE
STAFF MAGAZINE
Our employee magazine is published quarterly and is a central
element of our corporate culture. It offers insights into exciting
projects in various departments, presents innovative developments
at our locations and showcases the people behind our successes.
We also use it to honour long-standing employees and celebrate
shared milestones. In this way, the magazine promotes internal
exchange, strengthens team spirit and creates transparency about
the diversity of our corporate activities.
OBJECTIVES AND MEASURES
Our objectives and the corresponding measures to strengthen our
corporate culture are as follows:
WELCOME FOLDER
Every new employee who joins the CLASSEN Group receives a
comprehensive welcome pack at the start. In addition to important
organisational information, this also contains our corporate values
and the binding code of conduct. The aim is to give new team
members clear guidance right from the start and familiarise them
with our corporate culture. This measure has been successfully
established and is continuously maintained.
INTERNAL WHISTLEBLOWERHOTLINE
To promote an open and responsible corporate culture, all
employees have access to anonymous and barrier-free whistleblower
software. Concerns or violations can be easily reported via
QR codes and simple access to our website. This system ensures
that all employees can voice their concerns without fear of negative
consequences. All incoming reports are immediately investigated by
the Human Resources department to ensure an independent and
objective investigation. By implementing this measure and continuously
improving our processes, we ensure that whistleblowers
in our company are protected and that misconduct is investigated
transparently.
Our company pursues a holistic strategy to strengthen corporate
culture, which consists of the following elements:
VALUES AND GUIDING PRINCIPLES
We have drawn up a Code of Conduct that defines our core
corporate values. This code forms the basis for all business
activities and the conduct of all employees. Our Code of Conduct
was developed in a workshop with employees from various
departments and communicated throughout the organisation.
This is done through notices in break rooms, regular training
sessions, employee appraisals and, for new hires, in the form of a
welcome folder that includes training. By adhering to the Code of
Conduct, we ensure fair, transparent and legally compliant business
processes and reduce risks to our business. The code of conduct
applies to all employees. It is reviewed annually and updated as
necessary. All stakeholders can access the code of conduct on our
website.
LEADERSHIP AND ROLE MODEL FUNCTION
Company management plays a central role in shaping and
promoting corporate culture. Managers act as role models and
actively exemplify corporate values. Their task is to create an open,
appreciative and sustainable working environment in which trust,
integrity and cooperation are promoted. Through transparent
communication, responsible behaviour and active support for
employees, they contribute significantly to the further development
of our corporate culture. In this way, they ensure that our values
are not only defined, but also lived and continuously developed in
everyday working life.
TRAINING ON CORPORATE CULTURE WITH CODE
OF CONDUCT
In order to promote a common understanding of our corporate
culture, a special training course has been developed that focuses
on the Code of Conduct and our core corporate values. This training
is an integral part of the onboarding process for new employees and
is repeated every five years to maintain awareness of responsible
and ethical behaviour. In addition, the Code of Conduct is available
to all employees on our website at any time.
TRAINING IN THE FIELD OF ANTI-CORRUPTION
We conduct regular training courses for our employees to prevent
corruption and bribery. These courses focus in particular on
departments that are particularly exposed to potential corruption
risks, including sales, purchasing, marketing, sales promotion and
management. These training courses raise awareness of risks and
teach practical measures for combating corruption.
EXTERNAL WHISTLEBLOWER CHANNEL FOR
SUPPLIERS
External business partners also have the opportunity to report
misconduct via a specially set up whistleblower channel. Suppliers
can submit anonymous reports, which are reviewed and processed
by our purchasing department. This system helps to ensure transparent
and responsible cooperation with our business partners.
With these measures and the documentation of the activities carried
out, we actively contribute to promoting a positive and sustainable
corporate culture and ensure that all employees internalise and
actively support the company‘s values.
Code of Conduct
96 97

DISCLOSURES G: G1-3, G1-4
ZERO TOLERANCE POLICY TOWARDS
CORRUPTION AND BRIBERY
PREVENTION AND DETECTION OF CORRUPTION AND
BRIBERY
Our company has a zero-tolerance policy towards corruption and
bribery. We take a clear stance on this in our Code of Conduct. We
are committed to adhering to the highest standards in our global
business activities. We do not tolerate corruption in any form. Any
gifts in the form of perks, incentives, preferential treatment or other
benefits are strictly prohibited. We win customers over fairly with
our quality and prices.
In order to effectively enforce our zero-tolerance policy, we have
implemented various measures and are continuously working to
improve them. Our main objectives and measures in this area are:
OBJECTIVES AND MEASURES
1. Anti-corruption policy: Our anti-corruption policy ensures that all
employees and business partners receive clear and binding guidelines
on conduct. This is essential in order to prevent conscious
and unconscious violations of ethical standards and to protect our
company against potential risks. The policy defines binding rules
for combating corruption and bribery and establishes reporting
channels for suspicious activities.
2. Training: Another key element of our strategy is the training
of all relevant employee groups. Regular training is essential to
raise awareness of corruption risks and ensure that all employees
understand and can apply the applicable guidelines. We therefore
conduct mandatory anti-corruption training for managers and
employees who have direct contact with customers and suppliers.
5. Strict monitoring of payment behaviour: Another key component
of our zero-tolerance policy towards corruption and bribery is the
strict monitoring of all payments and financial transactions. All
payments are made in accordance with the dual control principle,
which means that every transaction must be checked and approved
by at least two authorised persons. This ensures that no inappropriate
or unlawful payments can be made.
PLANS FOR FURTHER DEVELOPMENT
As legal requirements and social expectations are constantly
changing, we are continuously developing our measures. We
regularly evaluate our anti-corruption measures and adapt them
to current developments. To enable even better monitoring of our
global business practices, we are further expanding our international
compliance structures. In addition, we promote a corporate
culture of integrity by creating incentives for ethical behaviour and
actively involving employees in the design of new measures.
These measures underscore our clear commitment to fighting
corruption and actively contribute to responsible and sustainable
corporate governance. Our goal is to create a trustworthy business
environment based on fairness, transparency and long-term
partnerships.
3. Transparent business processes: To prevent corruption in our
business relationships from the outset, we rely on transparent
business relationships. All business partners are required to comply
with our ethical standards. By introducing a code of conduct for
suppliers and business partners, we ensure that external parties
also act in accordance with our high ethical standards.
4. Internal whistleblower hotline: An effective whistleblower system
is an indispensable tool for detecting potential violations at an early
stage. The ability to report violations anonymously encourages
employees and third parties to report misconduct without fear of
negative consequences. To ensure this, we have implemented a
secure and anonymous whistleblower system. All reported cases
are investigated thoroughly and transparently, and violations are
consistently sanctioned.
98 99

WORKING TOGETHER FOR A SUSTAINABLE
FUTURE
Our journey towards a sustainable future is far from over – on the
contrary, it begins anew every day. Every decision we make, every
innovation we drive forward and every step we take is part of this
journey. With courage, innovative strength and a deep sense of
responsibility, we face the challenges of our time and work consistently
to further develop and improve our processes, products and
partnerships in the spirit of sustainability.
For us, the expansion of renewable energies is not only a technical
advance, but also an expression of our clear commitment to a
resource-efficient future. Equally crucial is the increased use of
recycled materials, which allows us to keep valuable materials in
circulation and thus actively contribute to reducing waste. This
approach is complemented by our clear commitment to regional
sourcing: short transport routes, strengthening the local economy
and transparent supply chains are integral parts of our strategy and
underline our commitment to acting responsibly.
We do not see sustainability as a one-off goal that can be
achieved and ticked off, but as a continuous process – as an
attitude that shapes our daily thoughts and actions. It is the
compass that guides us. In doing so, we consciously rely on the
power of cooperation: only together with our dedicated employees,
reliable partners, loyal customers and responsible suppliers can
we actively shape the major changes of our time. This cooperation
offers the opportunity to create real added value – not only for our
company, but also for the environment, for society and, above all,
for future generations.
Our goal is to be a company that is not only economically
successful, but also takes responsibility. A company that acts in
a sustainable manner because it maintains a balance between
ecological, social and economic interests. We want to remain firmly
rooted in our region, but always be open to new ideas – open
to innovations, to ideas, to impulses that take us forward. And
we want to act decisively when it comes to not only demanding
change, but actively implementing it.
That is what we stand for today. That is what we will stand for
tomorrow. And that is why we will continue to be a reliable partner
in the future – for people, nature and society.
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