Sustainability Report 2023

2023 SUSTAINABILITY REPORT PENNY România REWE (România) S.R.L. 7 Bușteni Street, 077175 – Ștefăneștii de Jos, Ilfov

Contents. MESSAGE FROM THE GENERAL DIRECTORS 4 SUSTAINABILITY MILESTONES 6 THE FUTURE IS MADE TODAY 8 ABOUT THE REPORT 10 ABOUT US AND OUR VALUE CHAIN 12 SUSTAINABILITY STRATEGY AND GOVERNANCE 32 SUSTAINABILITY STEP BY STEP 38 Materiality analysis 39 The Materiality Matrix 41 Stakeholder involvement 51 CORPORATE GOVERNANCE AND BUSINESS 54 Governance and Sustainable Management 56 Sustainable business model 70 Risk Management and Compliance 90 Cybersecurity 100 SUSTAINABLE ASSORTMENT 104 Regionality and local products 108 Ethics in Supply Chain Processes 116 Animal welfare 126 Packaging management 130 Promoting healthy nutrition 136 ENERGY, CLIMATE AND RESOURCES 140 Climate protection 144 Conservation of resources 160 Logistics and Mobility 172 Green buildings 176 Food Waste Management 180 EMPLOYEES AND SOCIETY 186 Employee welfare 190 Social responsibility 220 Local communities 226 Education and awareness 232 ASSURANCE OF SELECTED NON-FINANCIAL INDICATORS 236 GRI & SASB INDEX 244

SUSTAINABILITY REPORT PENNY ROMANIA 2023 4/256 Message from the General Directors expiration date with discounts of at least 50%, non-governmental organizations through which we directly address children and young people with potential, the cultural sector in Romania and sports initiatives in the country, but also partners and suppliers with the help of which we ensure a diverse assortment of products according to the needs of PENNY customers. Moreover, our urban biodiversity projects and the partnerships with organizations such as Habitat for Humanity Romania and World Vision Romania reflect our commitment to community development. In 2023, we confidently adhered to the implementation of the Deposit-Return System in Romania, investing over 21.2 million Euros in equipping our stores in Romania. Currently, our customers can return plastic, glass, or metal packaging to all stores in the network to recover their deposit of 0.5 lei per package. We have also continued the commitment we had made through the TripleRO (3RO) initiative (3RO), to support the local producers by promoting Romanian products. Our priority is to increase the percentage of products on the shelf with the main ingredient coming from Romania, processed, and packaged locally, to support the national economy. Last year, we were recertified ISO 50001, in recognition of our efforts to reduce our environmental impact and use resources in a more efficient way. The list of successes of 2023 can go on, and all these are pride reasons for us and for the entire PENNY Romania team. We know that new challenges and a road as intense as before awaits us, but we look to the future with confidence. We also know that great things are done in the team, and we are committed to every member of the PENNY team. Thus, in the following, we invite you to read the Sustainability Report for 2023 and we wish you a pleasant reading! Daniel Gross, CEO of PENNY | REWE România Raffaele Balestra, CFO PENNY | REWE România Marek Dolezal, COO PENNY | REWE România Dear Friends, We like to say that at PENNY, we make the future today. As a team of more than 7,300 colleagues, we work together to ensure that our role in the business sector is closely linked to the role we have in the communities we serve. Thus, we seek that every action we take is a brick laid for a better and more sustainable future. At PENNY, sustainability plays a defining role in what we do. We base our actions on three pillars that are essential to our activity: • Sustainable assortment – the foundation for a balanced diet with local and regional products – all made with care throughout the operational processes and with best practices in optimizing the supply chain • Energy, climate, and resources – energy efficiency, green buildings, electric mobility, monitoring • Employees and society – social responsibility and food waste management The year 2023 was marked by notable developments and the continuation of our commitment to responsible development. We continued the expansion of our network with 40 new stores opened, reaching an impressive total of 376 units nationwide. We have also invested in green technologies to improve the shopping experience. The new stores are equipped with CO2 refrigeration systems and offer charging stations for electric vehicles, reflecting our concern for customer comfort and environmental responsibility. We have further developed long-lasting partnerships, together with collaborators with whom we work for common goals, such as the Network of Food Banks in Romania – through which we donate food to communities in need, bonapp.eco – the application through which customers can purchase food products that are approaching the MESSAGE FROM THE GENERAL DIRECTORS SUSTAINABILITY STRATEGY AND GOVERNANCE ABOUT US AND OUR VALUE CHAIN ABOUT THE REPORT THE FUTURE IS MADE TODAY SUSTAINABILITY MILESTONES CONTENTS

SUSTAINABILITY STEP BY STEP CORPORATE GOVERNANCE AND BUSINESS SUSTAINABLE ASSORTMENT ENERGY, CLIMATE AND RESOURCES EMPLOYEES AND SOCIETY GRI & SASB INDEX ASSURANCE OF SELECTED NON-FINANCIAL INDICATORS

SUSTAINABILITY REPORT PENNY ROMANIA 2023 6/256 Sustainability Milestones* CORPORATE GOVERNANCE AND BUSINESS. SUSTAINABLE ASSORTMENT. z 86% share of expenditure from local suppliers – from Romania z 58% of suppliers have been working with PENNY for more than 5 years z 69% proportion of food articles are from regional origin (from Romania) z 198 partner butcheries of local farmers and producers z 84 organic and special diet articles marketed z 246 newly developed articles with secondary packaging FSC-certified z 376 operational stores z 1.7 billion Euros net income z 120.1 million Euros expenditure on salaries and employee benefits z 14.81 million Euros paid taxes z 6.91% market share Sustainability can be found in our product portfolio! Sustainability is an integral part of our business! MESSAGE FROM THE GENERAL DIRECTORS SUSTAINABILITY STRATEGY AND GOVERNANCE ABOUT US AND OUR VALUE CHAIN ABOUT THE REPORT THE FUTURE IS MADE TODAY SUSTAINABILITY MILESTONES CONTENTS

ENERGY, CLIMATE AND RESOURCES. EMPLOYEES AND SOCIETY. Sustainability guides us in establishing organizational culture and defining social initiatives in the community! Sustainability is the basis for the development of our efforts to decarbonize and streamline operations! z 13% reduction in CO2-eq emissions z 12% decrease in specific electricity consumption z 7 681 MWh of green energy produced internally with 88 photovoltaic panel systems z 65 sites equipped with charging stations for electric car z 102 thousand sqm of landscaped green spaces z 38 stores certified BREEAM in use and another 39 in the process of certification z 2 725 tons of food redirected from the landfill z 7 285 active employees at the end of the yea z 160 thousand hours of training z 90% internal promotion rate for management positions z 302 women in management positions z 49% of PENNY employees in management positions with more than 10 years of experience in the company z 2.3 million Euros invested in the community z 1 160 hours allocated by PENNY employees for volunteering or community aid *The progress presented refers to the evolution of the indicator compared to the previous year (2022) SUSTAINABILITY STEP BY STEP CORPORATE GOVERNANCE AND BUSINESS SUSTAINABLE ASSORTMENT ENERGY, CLIMATE AND RESOURCES EMPLOYEES AND SOCIETY GRI & SASB INDEX ASSURANCE OF SELECTED NON-FINANCIAL INDICATORS

SUSTAINABILITY REPORT PENNY ROMANIA 2023 8/256 THE FUTURE is made today MESSAGE FROM THE GENERAL DIRECTORS SUSTAINABILITY STRATEGY AND GOVERNANCE ABOUT US AND OUR VALUE CHAIN ABOUT THE REPORT THE FUTURE IS MADE TODAY SUSTAINABILITY MILESTONES CONTENTS

BUSINESS Stewards We develop our business in a responsible way, aiming to implement sustainability principles in all our business activities, acting responsibly on the Romanian market and trying to contribute to the development of a sustainable business environment. We keep the alignment of our strategic directions with the UN Sustainable Development Goals, in line with the targets set by the European Climate Pact. We pursue a better future for all and assume our role in this effort. For this reason, we aim to integrate sustainability principles into all our activities, including the governance of the organization. As sustainable development is not an individual process, we are constantly striving to communicate with stakeholders and effectively find their needs. Through joint actions and collaboration in the value chain, we can achieve results that support sustainable development for both the community and the business environment, while protecting the environment. Through our sustainability strategy, we want to contribute and create a sustainable business in the Romanian market and increase the quality of life of local communities. This vision is collectively assumed within our organization, both by the employees and the management board. We hope that all these aspects will be reflected in the actions and measures that we present in this report, from our environmental protection measures to those to attenuate climate change and to social responsibility projects and support local communities. We also want to present to readers our progress on different performance indicators, by presenting the data and information we recorded in 2023 and comparing them where possible with the values of 2022. For an overview, the report contains: z Information about PENNY and the REWE Group on page 12 z PENNY Romania’s Sustainability Strategy on page 32 z Information related to our governance system on page 54 z Information about our responsibility for the assortment offered for sale at page 104 z Information on our responsibility for the environment page 140 z Information on our responsibility for the people on page 186 Our motto: We save money, not love, brings us closer to our customers in a responsible way by adding in communication: z "We save money, not responsibility", which brings our sustainability concerns to the fore z "We save time, not passion", through which we once again communicate our commitment to our colleagues Throughout this report, you will have the opportunity to discover how, guided by our sustainability strategy and targets, we are shaping our initiatives to fulfill our business mission responsibly. We will highlight our efforts to meet the demands of local communities and consumers, underlining our ongoing commitment to contributing to a better and more sustainable world. AKNOWLEDGMENT We are committed to continuing to develop in a healthy and responsible way in the years to come, always keeping in mind the international standards for responsible business practices. We are grateful to all our partners for the collaborations and projects we have implemented together. At the same time, we thank our customers for choosing us for their involvement in our initiatives dedicated to the conservation of resources and more. Together we can build a better future by creating synergies between our responsible business activities and the expectations of all stakeholders. As we have committed ourselves to in previous years, we are very open to recommendations and will consider all the suggestions we received from our stakeholders through different communication channels in the internal analyses carried out by the Sustainability Committee. All our effort, progress and success are the result of the work of our talented and resolute employees, whom we thank sincerely for their contribution. We continue to remain partners dedicated to developing a better and more sustainable future for all! Our effort, progress, and success belong to our talented and dedicated employees. We thank everyone for this! SUSTAINABILITY STEP BY STEP CORPORATE GOVERNANCE AND BUSINESS SUSTAINABLE ASSORTMENT ENERGY, CLIMATE AND RESOURCES EMPLOYEES AND SOCIETY GRI & SASB INDEX ASSURANCE OF SELECTED NON-FINANCIAL INDICATORS

SUSTAINABILITY REPORT PENNY ROMANIA 2023 10/256 Purpose of the report PENNY Romania, as an integrated part of the REWE International Group, defines us as a chain of discount stores, committed to promoting a sustainable future. For us, this commitment translates into a low-carbon future, improved quality of life for customers, efficient resource management, close collaborations in the supply chain, pollution reduction, and contributions to the local communities where we operate. We support the Sustainable Development Goals, in line with the commitments set out in the Paris Agreement. The report highlights our local initiatives, which are aligned with the directions of the REWE Group but are strategically and operationally adapted to suit the particularities of the Romanian market. The report's purpose is to present in a transparent and accountable manner the results of our activities in the 2023 financial year and to disclose our progress and impacts on the environment, society and governance (ESG). Reporting period Every year we prepare and publish our sustainability report for the previous financial year, through which we present our non-financial performance, focusing on the crucial aspects of the activity that reflect the economic, social, and environmental interests of the company. The Sustainability Report for 2023 marks the seventh edition published by PENNY Romania and includes details about our sustainability strategy, as well as an assessment of the economic, social, and environmental impact resulting from our daily activities. This report includes the company's initiatives, challenges, results, and successes for the period 1st of January – 31st of December, 2023. To highlight progress compared to the previous year, 2022, we used operational performance indicators according to the Global Reporting Initiative (GRI) 2021 and the Sustainability Accounting Standards Board (SASB). Where relevant, we presented progress by comparing it to the base year 2019, in line with our sustainability strategy, and the previous year, 2022. We are dedicated to consistently providing information on PENNY Romania's non-financial results. It is fundamental for us to develop and maintain long-term relationships of trust, and to this end, we are committed to communicating this information transparently with all stakeholders. Area of applicability The financial performance of both companies, REWE (România) S.R.L. and REWE Projektentwicklung Romania S.R.L., is detailed in the current report, while the operational performance is presented only for REWE (România) S.R.L., as it is the only one with employees. In this document, we have updated and revised certain figures from the previous report, corresponding to the financial year 2022, with clarifications added in the footnotes of the quantitative data for relevant material aspects. The reference year for our sustainability strategy is 2019, thus establishing the baseline for our CO₂ emission reduction targets. The energy and climate objectives are set considering the benefits of using electricity from renewable sources. Until 2020 (reference year 2019), the Austrian Environment Agency (Umweltbundesamt) implemented the climate balance calculation for REWE CEE (including PENNY Romania). In 2021, another entity was assigned this task. Some methodological details that were no longer in line with current standards were modified accordingly. However, the calculation and presentation of the results were designed to be as comparable as possible. In 2021, a new climate target was set by REWE International (including PENNY Romania) for the years 2030 and 2040. Therefore, the reference year 2019 is very relevant and has been recalculated. Compatibility with past years has become less important than the adequacy of the calculation method for monitoring the climate target. Therefore, the method was revised, and both the reference year 2019 and the year 2020 were recalculated. This year, a new entity was contracted to calculate the climate balance, so for comparability, the data for 2021 and 2022 were recalculated along with the calculation for 2023. To make this suitable for monitoring climate targets, special attention was given to the following aspects: z Improvement and harmonization of the REWE CEE (including PENNY Romania) and REWE DE (Germany) database z Alignment with INFRAS (prepares the climate balance for REWE Germany) regarding the database, method, emission factors, and presentation of results z The result categories were harmonized for REWE CEE (including PENNY Romania) and REWE DE (Germany), considering the structure of the scopes in accordance with the Greenhouse Gas Protocol (GHG Protocol) Additionally, following the review of the data and the completion of the internal reporting statements for the operational year 2022, the values declared in the previous sustainability report have been updated for certain indicators, which are marked in the report with the symbol • . About the REPORT MESSAGE FROM THE GENERAL DIRECTORS SUSTAINABILITY STRATEGY AND GOVERNANCE ABOUT US AND OUR VALUE CHAIN ABOUT THE REPORT THE FUTURE IS MADE TODAY SUSTAINABILITY MILESTONES CONTENTS

Reporting framework, references, and guidelines This report follows the same reporting frameworks as those of recent years: GRI (Global Reporting Initiative of 2021) and SASB (Sustainability Accounting Standards Board). The full list of specific standards and indicators from both reporting frameworks is included in the last section of the report, entitled 'GRI and SASB Index'. The report was prepared by PENNY representatives with the assistance of an external consultant specializing in sustainability. At REWE Group level, we have started updating and restructuring the sustainability reporting process to meet the new requirements of the EU Corporate Sustainability Reporting Directive (CSRD). Understanding the content To provide easy-to-follow clarity and traceability in terms of reported information, we have kept the same report structure as in the previous year. This structure was developed to facilitate quick and efficient recognition of the fundamentals of our business. The only update in terms of the structure of the report was the removal of the sections dedicated to progress initiatives at the end of each chapter, as there were no new developments in this regard. At the same time, we moved the sections with the centralizing tables on the impacts of material aspects on the economic, environmental, and social directions from the beginning of each chapter. The impacts were updated and supplemented with risks and opportunities and can be found in a centralized way in the chapter "Sustainability Step by Step", section "Materiality Matrix". It is essential to communicate how we manage the impact we generate and highlight our measurable achievements. We monitor progress not only to meet our sustainability goals, but also to support operational goals that help reduce our impact. Within the report, you will find specific icons that will help quickly identify information of interest and that have particular significance. EXPLANATION OF THE IMPACT HOW WE CONTROL THE IMPACT OUR IMPACT AND PERFORMANCE IN FIGURES At the same time, within the report a series of terms and names are presented in the form of abbreviations: BREEAM – Building Research Establishment Environmental Assessment Methodology CHEP – Commonwealth Handling Equipment Pool CSP – Career Succession Planning CSR – Corporate Social Responsibility DRS – National Deposit-Return System FRF – Romanian Football Federation FSC – Forest Stewardship Council GHG – Greenhouse gases HACCP – Hazard Analysis and Critical Control Point HR – Human Resources IFCO – International Food Container Organization ISS – Institutional Shareholder Services group of companies LkSG – Lieferkettensorgfaltspflichtengesetz (German Supply Chain Due Diligence Act) rPET – recycled PET UTZ – UTZ Certification Assurance of selected non-financial indicators Certain indicators in this report (selected according to their strategic importance to the company), distinctively marked with the  symbol and presented in the "Assurance of selected non-financial indicators" section have undergone a limited assurance process in accordance with the International Standard on Assurance Engagements ("ISAE") 3000 (Revised) Assurance Engagements, other than audits or reviews of historical financial information, issued by the International Auditing and Assurance Standards Board. The independent limited assurance report on the selected non-financial indicators presented in the Sustainability Report of REWE (România) S.R.L. on 31st of December 2023 can be found in the section "Assurance on selected non-financial indicators". The Independent Limited Assurance Report on Selected Non-Financial Indicators Presented in the Sustainability Report, which can be found at the end of the report, details the used assurance method used, the applied standard, the limitations of the assurance, as well as the verified indicators. SUSTAINABILITY STEP BY STEP CORPORATE GOVERNANCE AND BUSINESS SUSTAINABLE ASSORTMENT ENERGY, CLIMATE AND RESOURCES EMPLOYEES AND SOCIETY GRI & SASB INDEX ASSURANCE OF SELECTED NON-FINANCIAL INDICATORS

SUSTAINABILITY REPORT PENNY ROMANIA 2023 12/256 ABOUT US AND our value chain MESSAGE FROM THE GENERAL DIRECTORS SUSTAINABILITY STRATEGY AND GOVERNANCE ABOUT US AND OUR VALUE CHAIN ABOUT THE REPORT THE FUTURE IS MADE TODAY SUSTAINABILITY MILESTONES CONTENTS

The PENNY Romania network is part of the international REWE Group. The REWE Group, headquartered in Cologne and founded in 1927 under the name REWE (Revisions-verband der Westkaufgenossenschaften), is one of the main players in the European trade and tourism market. It consists of two independent entities originating from two parent companies: REWE-ZENTRALFINANZ eG, Cologne (RZF) and REWEZentral-Aktiengesellschaft, Cologne (RZAG). With a presence in 21 European countries and 390 000 employees, the REWE Group ended 2023 recording a turnover of 92 billion Euros. Total foreign turnover from continuing operations increased in 2023 by 8.9% compared to 2022 from 84.8 billion Euros to 92.3 billion Euros Operating income (EBITA) was more than 1.8 billion Euros Investments increased by 6% reaching, 3 billion Euros The turnover of the REWE Group – excluding independent retail and equity entities – from continuing operations increased by 11.1% The travel and tourism sector continues its strong recovery from the pandemic, recording a significant revenue growth of 24.6% in 2023 compared to 2022 Year 2023 Thus, strengthened by its international positioning in the retail, travel and tourism and convenience sectors, the REWE Group recorded another stable and successful business year in 2023. The International Retailing business segment comprises the FullRange Austria, Full-Range CEE and PENNY International divisions. The PENNY International division operates the PENNY MARKT, PENNY MARKET and PENNY brands in a total of 1 790 locations in Italy, Austria, Romania, the Czech Republic and Hungary. PENNY International, which operates as a discount store chain in Italy, Austria, Romania, the Czech Republic and Hungary, recorded a revenue increase of 17.1%, comparing to the previous year reaching 7.7 billion Euros. Adjusting the effects of the exchange rate, the increase is 15.9%. In 2023, PENNY had the largest revenue expansion in Romania, followed by Hungary and the Czech Republic, where, after adjusting for the exchange rate, revenues increased by 25.4%. SUSTAINABILITY STEP BY STEP CORPORATE GOVERNANCE AND BUSINESS SUSTAINABLE ASSORTMENT ENERGY, CLIMATE AND RESOURCES EMPLOYEES AND SOCIETY GRI & SASB INDEX ASSURANCE OF SELECTED NON-FINANCIAL INDICATORS

SUSTAINABILITY REPORT PENNY ROMANIA 2023 14/256 Retail in Germany: International retail: Convenience: Do-It-Yourself (DIY) stores: Tourism: Other brands belonging to the REWE Group: REWE Group's international activities are grouped into six sectors MESSAGE FROM THE GENERAL DIRECTORS SUSTAINABILITY STRATEGY AND GOVERNANCE ABOUT US AND OUR VALUE CHAIN ABOUT THE REPORT THE FUTURE IS MADE TODAY SUSTAINABILITY MILESTONES CONTENTS

The REWE Group attaches great importance to sustainability, and we implement our clear and transparent values in all aspects of our business, including within our Romanian operations, orienting ourselves towards responsible business management. In the field of financing, we distinguish ourselves by paying particular attention to sustainability, by the belief that our products and services can contribute to a more balanced world both from a climate and social point of view. In 2021, REWE Group launched the first sustainability-focused credit line to refinance a 1 billion Euros syndicated credit line from 2020. This new 750 million Euros credit facility with a maturity of 18 months is based on ISS's ESG rating, which has rated C+ and given Prime status to our Group, recognizing our focus on a Group level on sustainable products and services in our sustainability strategy. In Romania, we operate through two legal entities: z REWE (România) S.R.L., specialized in retail trade, with its registered office in Ștefăneștii de Jos, Ilfov, and a share capital of 38 656 600 Ron, wholly owned by REWE Beteiligung Holding International GMBH (DE); and z REWE Projektentwicklung Romania S.R.L., which deals mainly with real estate activities, having its headquarters in the same locality and a share capital of 1 523 986 440 Rons, with all the shares held by REWE Projektentwicklung Gmbh (DE). In this report we focus on REWE (România) S.R.L., presenting information and data specific to our company. SUSTAINABILITY STEP BY STEP CORPORATE GOVERNANCE AND BUSINESS SUSTAINABLE ASSORTMENT ENERGY, CLIMATE AND RESOURCES EMPLOYEES AND SOCIETY GRI & SASB INDEX ASSURANCE OF SELECTED NON-FINANCIAL INDICATORS

SUSTAINABILITY REPORT PENNY ROMANIA 2023 16/256 PENNY Romania – a sustainable growing company The PENNY International brand, under the umbrella of which we conduct our business, is present in 5 markets: Romania, Italy, Austria, the Czech Republic, and Hungary. Instead of adopting a uniform concept in all these markets, we opted for an approach that aligns with the specific requirements and trends of each local market. The vision of REWE Group is to further strengthen the PENNY brand as a discounter that adapts to national specifications, emphasizing a rich selection of regional products and a competitive price-quality ratio. In Romania, PENNY started its activity in 2005, opening its first stores in the Erkrath format. Subsequently, we inaugurated the first two discount stores under the name PENNY Market. The transformation of the stores continued in 2014 with their remodeling in the Ambiente format and later, in 2017, in the Future Store format. This concept proved to be a success, so that, 16 years after entering the Romanian market, PENNY can boast a total of 376 stores, all operating under the new and unique brand "PENNY." In 2020, we defined our slogan "We save money, not love", which reflects our deep understanding of our business model and our role as an integral part of the local communities and the customer segment we serve. In 2023 we have expanded the slogan to include the variants "We save money, not responsibility", to capture in a centralized way our commitment to sustainability, and "We save money, not passion" to emphasize our commitment to our team. The PENNY Romania team is committed to constantly improving the shopping experience and emphasizes fair value for money in its discount model. We adapt to current consumer trends and bring added value to customers' lives by modernizing and optimizing the format of our stores, offering a smart shopping experience, with fresh and quality products, which add value to our customers. Evolution of the total number of stores and logistics centers and the 2029 strategy  Stores Logistic Centers 45 2007 2 163 2014 2 220 2017 3 300 2021 4 336 2022 4 2023 376 4 616 objectiv 2029 6 16 2005 1 MESSAGE FROM THE GENERAL DIRECTORS SUSTAINABILITY STRATEGY AND GOVERNANCE ABOUT US AND OUR VALUE CHAIN ABOUT THE REPORT THE FUTURE IS MADE TODAY SUSTAINABILITY MILESTONES CONTENTS

In 2020, we initiated a new strategic cycle, committing to invest over 1 billion Euros in Romania by 2029. This investment will be directed towards the implementation of initiatives and actions belonging to the seven strategic business pillars of our company: 1. Store remodeling and enhanced shopping experience. In 2023, PENNY made strategic investments in sustainable technologies, thus optimizing the shopping experience for customers. Our new stores are equipped with advanced refrigeration systems that use CO₂, minimizing environmental impact, and include charging stations for electric vehicles, demonstrating our commitment to customer convenience and environmental responsibility. We are committed to continuously improving the format of our stores, considering consumer feedback. 2. Expansion. We expanded the PENNY network by opening 40 new stores, reaching an impressive total of 376 locations across the country. This expansion strengthens the access and availability of our services and products for a growing number of customers in Romania. 3. Romanian products. We are dedicated to continuing the commitment established through the TripleRO (3RO) (3RO) initiative, supporting local producers and capitalizing on Romanian products. Our strategy focuses on increasing the shelf presence of products that have the main ingredient originating in Romania and that are processed and packaged locally, thus contributing to stimulating the national economy. 4. PENNY Team. At PENNY, we pride ourselves on putting employee well-being first, which is the foundation of our success. In 2024, for the third year in a row, we were happy to be recognized as a Top Employer (according to the Top Employer Institute methodology), a testament to our commitment to our team. It is essential to us that every PENNY member feels valuable and has the certainty of a secure job. To achieve this goal, we offer our employees an attractive benefits package, which includes vacation days in addition to the minimum set by law, vouchers, and bonuses for performance, thus aiming to make each employee feel appreciated and motivated. 5. Digitization. In 2023 we continued to invest in digitalization, optimizing the shopping experience and streamlining internal processes. The implementation of modern technologies has allowed us to better meet the needs of our customers and improve resource management. We continue to expand our accessibility for customers through existing partnerships with Glovo and Bringo and are in the process of initiating a new collaboration with Tazz. In addition, we are working on an innovative store concept, "autonomous", which will debut in 2024, and we are implementing a new format in the recently inaugurated stores, including the 40 opened in 2023. 6. Sustainability. Sustainability is a basic element in our development strategy, and in this report, we present the multitude of actions and measures we have implemented to develop this direction. The ISO 50001 recertification underlines our success in making resources more efficient and minimizing our environmental impact. We actively contribute to the development of the community through urban biodiversity initiatives and partnerships with Habitat for Humanity Romania and World Vision Romania. We have also invested 21.2 million Euros for the implementation of the Deposit-Return System in Romania, allowing customers to return packaging in exchange for a deposit of 0.5 lei per package. 7. Integrated communication. At PENNY, we have maintained a constant commitment to community events and initiatives, keeping in close touch with our colleagues, customers and partners over the past year. We have maintained a policy of transparency in our communications, keeping the public and partners informed of the company's development and direction. SUSTAINABILITY STEP BY STEP CORPORATE GOVERNANCE AND BUSINESS SUSTAINABLE ASSORTMENT ENERGY, CLIMATE AND RESOURCES EMPLOYEES AND SOCIETY GRI & SASB INDEX ASSURANCE OF SELECTED NON-FINANCIAL INDICATORS

SUSTAINABILITY REPORT PENNY ROMANIA 2023 18/256 PENNY business progress indicators Every year, we continue to grow and contribute increasingly to the enrichment of the communities and environment in which we operate. Number of REWE Romania stores Number of REWE Romania employees +12% +11% 336 6 559 376 7 285 2022 2022 2023 2023 MESSAGE FROM THE GENERAL DIRECTORS SUSTAINABILITY STRATEGY AND GOVERNANCE ABOUT US AND OUR VALUE CHAIN ABOUT THE REPORT THE FUTURE IS MADE TODAY SUSTAINABILITY MILESTONES CONTENTS

-38.63 8.29 152 224 7.18* 8.32 2022 2022 2022 2022 2023 2023 2023 2023 Turnover (bln. RON) REWE Romania +16% Net Profit (mil. RON) REWE Romania +47% Market share** REWE Romania +8% 6.39* 6.91 Net Profit (mil. RON) REWE Projektentwicklung +121% Turnover (bln. RON) REWE Projektentwicklung +21% 216.44 260.84 The expansion of the PENNY network involves innovation and adaptation to the needs and expectations of our customers. In this regard, in 2023 we continued to expand our stores and logistics centers, offering consumers an improved experience through a new and welcoming design. Continuing along this line, we have expanded the portfolio with another 40 stores in the locations presented according to the adjacent map. The concept of ultra-proximity, represented by smaller stores integrated into residential complexes, aims to bring the store even closer to customers. These stores are part of existing residential urban projects, where we strive to develop modernization solutions that include sustainability initiatives. They have the potential to reduce operation and maintenance costs, minimize environmental impact, and increase the adaptability and sustainability of buildings. The four logistics centers ensured the supply of all 376 stores in the entire PENNY network in Romania. In 2023 we started the enlargement of the logistics center in Bacău, inaugurated in 2017. We are committed to being receptive to learning and experiencing, always keeping in mind the needs of our customers. 2022 2023 * The calculation has been updated for 2022. ** Calculation based on Nielsen data from the Retail Audit service for Total FMCG NielsenlQ (audited categories, without cigarettes), Penny Market shares of Total Romania, in value, for 3 years (2020, 2021, 2022). (Copyright© 2022, The NielsenlQ Company.)" SUSTAINABILITY STEP BY STEP CORPORATE GOVERNANCE AND BUSINESS SUSTAINABLE ASSORTMENT ENERGY, CLIMATE AND RESOURCES EMPLOYEES AND SOCIETY GRI & SASB INDEX ASSURANCE OF SELECTED NON-FINANCIAL INDICATORS

SUSTAINABILITY REPORT PENNY ROMANIA 2023 20/256 Evolution of the share of PENNY stores by city size Growth in the number of stores compared to 2013 164 136 93 63 103 90 66 50 66 73 53 31 42 37 24 5 Stores in small towns (4 000 to 25 000 inhabitants) Stores in small towns (4 000 to 25 000 inhabitants) Stores in Bucharest-Ilfov Stores in medium-sized cities (between 25,000 and 90,000 inhabitants) Stores in large cities (over 90 000 inhabitants) Stores in medium-sized cities (between 25,000 and 90,000 inhabitants) Stores in large cities (over 90 000 inhabitants) Stores in Bucharest-Ilfov  2023  2022  2023  2022  2018  2013  2023  2022  2023  2022  2023  2022 PROGRESS 2023 vs. 2022 +21% PROGRESS 2023 vs. 2022 +14% PROGRESS 2023 vs. 2022 +10% PROGRESS 2023 vs. 2022 +14% 136 90 73 164 103 66 42 37 MESSAGE FROM THE GENERAL DIRECTORS SUSTAINABILITY STRATEGY AND GOVERNANCE ABOUT US AND OUR VALUE CHAIN ABOUT THE REPORT THE FUTURE IS MADE TODAY SUSTAINABILITY MILESTONES CONTENTS

BH AR TM CS MH GJ HD AB CJ SJ SM MM BN SV NT HR BV AG DB PH CV BC VN BZ CT VS GL BR IL TL CL IS BT MS SB VL OT TR GR B DJ LOGISTICS CENTER Bacău Street. Nicolae Bălcescu, Bacău Area: 28 552 m2 LOGISTICS CENTER Turda Street. 22 December 1989 no. 30, Cluj Area: 27 233 m2 LOGISTICS CENTER Filiași Bd. Racoțeanu 216, Dolj Area: 23 291 m2 Map of significant PENNY operating locations in Romania* on 31st of December 2023 1 NUMBER OF STORES IN THE COUNTY THE NUMBER OF STORES SERVED BY THE LOGISTICS CENTER 1 LOGISTICS CENTER Ștefăneștii de Jos 7 Bușteni Street, Ilfov Area: 30 826 m2 HEADQUARTERS Ștefăneștii de Jos 7 Bușteni Street, Ilfov 111 89 10 13 11 5 7 6 3 9 12 4 9 5 12 6 4 6 14 12 +1 6 +1 5 +1 6 +1 15 +2 21 +3 9 +1 18 +3 8 +3 6 +2 8 +2 5 +1 6 +1 22 +3 8 +1 12 +2 10 +2 6 +1 11 +2 9 +1 6 +1 4 +2 6 +1 +14 +7 +10 +10 100 8 13 +3 376 +40compared to the year 2022 * In the case of REWE (Romania) SRL, the significant operating locations represent all the sites on the territory of Romania where the company conducts its activities in accordance with Romanian laws and the Articles of Incorporation. The sites are divided into three categories: the Headquarters (which is the registered office of the company), Logistics Centers, and PENNY Stores, registered as work points in the Articles of Incorporation. 76  SUSTAINABILITY STEP BY STEP CORPORATE GOVERNANCE AND BUSINESS SUSTAINABLE ASSORTMENT ENERGY, CLIMATE AND RESOURCES EMPLOYEES AND SOCIETY GRI & SASB INDEX ASSURANCE OF SELECTED NON-FINANCIAL INDICATORS

SUSTAINABILITY REPORT PENNY ROMANIA 2023 22/256 Our business principles and value chain management Within the Romanian retail market, we position ourselves as a top discounter and focus on selling a wide range of food and non-food products. We pay close attention to the structure of our value chain, evaluating the direct and indirect effects generated by our operations, including stores and logistics centers, as well as upstream, i.e., the supply chain, and downstream, represented by the distribution of products and services. We are committed to promoting sustainability in all regions where we operate, paying particular attention to the potential impact of our activities on the environment and society. We conduct a rigorous assessment of external risks and opportunities that could influence the company's governance and performance. For us, it is essential to take a preventive approach, reduce the negative impact and amplify the positive benefits of our work. We conduct our business following a set of people-oriented principles. Our objectives regarding how we operate our business are based on the principle of operational excellence, thus we want to ensure that our customers can purchase the products they want as conveniently as possible, offering good prices, quality, products assortment and high service. We value everyone equally, and our relationships are based on mutual respect, whether they involve suppliers, customers, employees, or other stakeholders. We strive to identify new processes and needs where we can make a valuable contribution, and we are keenly aware of the importance of working with all our stakeholders along the value chain. This includes manufacturers, manufacturers, suppliers, employees, and subcontractors in REWE logistics centers and PENNY stores, customers, academia, and others. We recognize that many of these partners can significantly influence our business, either through the supply chain or the product distribution chain. Given the uncertainties related to macroeconomic trends in 2023, such as slowing economic growth and rising interest rates, we are actively monitoring the situation and are ready to adjust our business operations and to continue to focus on attractive prices for our customers. Regionality remained the priority direction in the development of our product portfolio in 2023 as well. We continued to invest in expanding collaborations with local producers and further developed partnerships aimed at supporting the local economy. MESSAGE FROM THE GENERAL DIRECTORS SUSTAINABILITY STRATEGY AND GOVERNANCE ABOUT US AND OUR VALUE CHAIN ABOUT THE REPORT THE FUTURE IS MADE TODAY SUSTAINABILITY MILESTONES CONTENTS

Thus, our products are developed both to meet the needs of our customers, but at the same time they also support local producers, bringing added value to the national economy. Our product portfolio in 2023 continued to support local producers, with 86% of total purchases being from local suppliers and 69% of food products coming from Romania. We have kept our commitment to offer our customers 100% Romanian meat, and 51.22% of our stores have been equipped with butcheries from local producers (who operate within a radius of 100 km from the store). We developed the product quality and safety auditing system, increasing the number of audits conducted with our suppliers in the case of private label products. At the same time, we continue to require all our private label suppliers to hold at least one certification recognized by the Global Food Safety Initiative (GFSI). Private label (also referred to as private label or private brand) is a brand owned by REWE (România) S.R.L. or by REWE Group, with intellectual property rights or licenses for products marked as "own brand". In PENNY Romania stores, our customers can find both private labels and exclusive brands. An exclusive brand can be a product for which the intellectual property rights have been assigned by the trademark owner to REWE (România) S.R.L., or non-branded products made at the request of PENNY. As we are aware of the PENNY consumer's preference for novelty and quality, we strive to periodically bring into our offer the latest products at competitive prices, which meet their needs and aspirations. Our private brands make up approximately 30% of our turnover, and the suppliers of these brands are contractually committed to adhering to our code of conduct. Most of our supply chain is managed by PENNY Romania, where more than 80% of the product selection, negotiation and procurement processes are managed at country level, with the aim of improving regional and local sourcing. The rest of the products in the Group's supply chain are managed by REWE Group, which is responsible for centralized sourcing. REWE Group provides buying and negotiation services to companies within the Group and creates private labels. This centralized delivery model significantly improves operational efficiency and allows the Group to exercise better control over the quality of its products and services, including sustainability aspects. SUSTAINABILITY STEP BY STEP CORPORATE GOVERNANCE AND BUSINESS SUSTAINABLE ASSORTMENT ENERGY, CLIMATE AND RESOURCES EMPLOYEES AND SOCIETY GRI & SASB INDEX ASSURANCE OF SELECTED NON-FINANCIAL INDICATORS

SUSTAINABILITY REPORT PENNY ROMANIA 2023 24/256 Romanian Private Label Hanul Boieresc FOR YOU from PENNY Boni de tot Hanul Boieresc remains a PENNY megabrand, being 100% produced in Romania, all products in this range being aligned with the 3RO principles: main ingredient from Romania, processed and packaged in Romania. These products bring the traditional and authentic Romanian taste to our customers. The permanent assortment has a wide variety of products, used by each Romanian family: from fresh meat and Romanian vegetables to basic foods, dairy, sweets, bread, canned fruits, and vegetables, alcoholic, and non-alcoholic beverages. The special assortment during the holidays brings together regional products, tastes appreciated in ancient recipes or specialties of local producers. Another PENNY megabrand for a wide variety of products, for both national and international tastes, dedicated to all those who are looking for good quality at a good price. Wide range of dairy products that meet all tastes and requirements of any family. All products come exclusively from Romanian producers and offer our customers quality at fair prices. Haiduc Casa Gustului SuporterRO Beer with a strong taste given by special recipes containing several types of hops. Haiduc Beer supports the story of Romanian beer, having 100% Romanian ingredients. Wide variety of sausages and canned meats, developed according to the taste of Romanians. These delicious products are loved by the whole family and can be included in any recipe or enjoyed as such. The assortment developed especially for football lovers, who can enjoy their favorite sport together with high quality products. The assortment brings together food products (snacks, sweets, drinks) and non-food products (accessories and equipment for supporters, etc.), suitable for consumption at parties or with the family. Caribé GUSTOPAN KRISTALL PERLE Our range of carbonated and non-carbonated juices for every day, at attractive prices, with flavors appreciated by consumers. The range of toast bread made in Romania, with fresh products and without preservative additives, carefully packaged, which stands out for an advantageous price and suitable for the daily consumption of the whole family. Still or sparkling water, at affordable prices, is a suitable choice for everyday life. MESSAGE FROM THE GENERAL DIRECTORS SUSTAINABILITY STRATEGY AND GOVERNANCE ABOUT US AND OUR VALUE CHAIN ABOUT THE REPORT THE FUTURE IS MADE TODAY SUSTAINABILITY MILESTONES CONTENTS

International private label PENNY. PENNY. TO GO my BIO A wide range of private label products manufactured both domestically and internationally, to suit all tastes. Products made in Romania and with the main ingredient in Romania have the "made in Romania" signage on the primary packaging. Range of fresh, semi-prepared and ready-to-eat products for all those who are on the run or who want quality ready-to-eat products. Assortment of organic products certified organic in the EU, at affordable prices, offering a wide range from cereal-based drinks to sweets and preserves. The dairy products, eggs and honey in this range come from Romanian producers. Bebelino FIRE BIRD GRAN MARE Range of products for babies, containing diapers and wet wipes for the comfort of both children and parents. Our own range of energy drinks, containing assortments with different flavors and different intensities. Wide range of fish products, from fresh fish products to canned and frozen fish, such as: salmon, herring, mackerel, tuna, sardines, sprat, and other varieties. Milkeria Selection San Fabio Assortment of dairy options, yogurts, and milk-based desserts. From fine butter, creamy cheese and delicious fruit yogurts, this assortment of international products brings the necessary elements for good and nutritious meals with the best made from milk. The premium brand PENNY for a wide range of high-quality festive products, specific to the Easter and Christmas holidays, offers premium, delicious products, created to offer the best dishes at festive tables. Variety of products inspired by Italian cuisine, from sauces, to pasta, to semi-prepared products such as pizza and pastries. These products are intended for quick and light meals that bring the taste of Italy to the table. Rios Our private label of ice cream, which offers a wide variety of flavors and types in all serving variants: from options for one person to boxes for the whole family. Our concern for product quality is what makes us trustworthy in the eyes of customers. We deliver food products from logistics centers to stores by special means of transport that maintain the necessary temperature to preserve the freshness and quality of the products. We carefully monitor the expiration date of the products so that our customers can preserve them for as long as possible. Detailed information about our products, structure and portfolio development can be found in the chapter "Sustainable Assortment". SUSTAINABILITY STEP BY STEP CORPORATE GOVERNANCE AND BUSINESS SUSTAINABLE ASSORTMENT ENERGY, CLIMATE AND RESOURCES EMPLOYEES AND SOCIETY GRI & SASB INDEX ASSURANCE OF SELECTED NON-FINANCIAL INDICATORS

SUSTAINABILITY REPORT PENNY ROMANIA 2023 26/256 MESSAGE FROM THE GENERAL DIRECTORS SUSTAINABILITY STRATEGY AND GOVERNANCE ABOUT US AND OUR VALUE CHAIN ABOUT THE REPORT THE FUTURE IS MADE TODAY SUSTAINABILITY MILESTONES CONTENTS

We continue to focus on improving the sustainability performance of our supply chain and distribution partners, working closely together to guarantee the sustainability of the products and services offered by PENNY to our customers. This is achieved by rigorously supervising the quality and quantity of supply and by implementing environmental and social criteria in the supplier selection process. The supply chain did not undergo major changes in terms of structure compared to the previous reporting year. We continue to use the same methods to ensure an optimal and sustainable procurement and sourcing process. Starting from our procurement process to the organization of the supply chain, we are implementing a series of measures to ensure the sustainability of these processes, such as: z We require all suppliers to meet the requirements of our Code of Conduct. z We implement specific requirements for private label products that also include sustainability criteria, such as social compliance. z We aim to continuously optimize the supply of our stores, reducing the environmental impact caused by freight transport. Further information on the structure of our supplier portfolio and the management of the contractual relationship with them can be found in the chapter "Sustainable Assortment", the sections "Regionality and local products" and "Ethics in supply chain processes". We develop our procurement processes for increased efficiency, as well as implement new IT systems and solutions, and focus our efforts on reducing energy consumption. No less important to us is the continuous strengthening of the share of private labels in our product range. Online shopping can make everyday life much easier, that is why we put access to home delivery services. When it comes to their orders, our customers expect efficiency and speed. Through our ongoing collaboration with Glovo and Bringo, we have expanded the accessibility of our customer services, regardless of the platform they use. Starting in March 2024, we have started a new collaboration with Tazz, to offer more delivery options to our customers. SUSTAINABILITY STEP BY STEP CORPORATE GOVERNANCE AND BUSINESS SUSTAINABLE ASSORTMENT ENERGY, CLIMATE AND RESOURCES EMPLOYEES AND SOCIETY GRI & SASB INDEX ASSURANCE OF SELECTED NON-FINANCIAL INDICATORS

SUSTAINABILITY REPORT PENNY ROMANIA 2023 28/256 We track the evolution of digital commerce performance annually to determine the best ways to respond to this growing trend. Thus, we recorded the following results on all digital commerce platforms: Our home delivery turnover (RON) +41% 44 216 010 62 469 370 Degree of customer satisfaction according to the rating given +2% 94.80 96.40 No. of online orders with home delivery +28% 465 532 595 306  2022  2023 No. of stores where home delivery orders were placed +10% 170 187 MESSAGE FROM THE GENERAL DIRECTORS SUSTAINABILITY STRATEGY AND GOVERNANCE ABOUT US AND OUR VALUE CHAIN ABOUT THE REPORT THE FUTURE IS MADE TODAY SUSTAINABILITY MILESTONES CONTENTS

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