Sustainability Report 2023

Relevance to the business The determination of the importance of each material aspect for the business was achieved by analyzing data obtained from individual interviews, which provided detailed insights into the opportunities and risks associated with each aspect. According to the results of the analysis, the aspects that are at the top of the ranking are: Climate Protection, Resource Conservation and Regionality and Local Products, these being closely followed by the other relevant aspects. It is worth noting that, at the level of quantitative data, the scores obtained from the evaluations are very close to each other. Ranking of material sustainability aspects of key issues from a financial perspective (on a scale of 1÷10) Material Aspect Ranking Climate protection 1 Conservation of resources 2 Regionality and local products 3 Green buildings 4 Employee welfare 5 Social responsibility 6 Food Waste Management 7 Packaging management 8 Sustainable business model 9 Cybersecurity 10 The impact of the organization in the community The assessment of the impact that the organization has on the community considered both the beneficial and harmful effects exerted by each material aspect on the environment and social aspects. This assessment was based on the ratings received from stakeholders through the online questionnaire. Following the analysis, the aspects that are ranked in the first position are: Food waste management, Employee well-being and Promotion of healthy nutrition, all of which are closely followed by the other material aspects. It is important to emphasize that, in terms of quantitative data, the scores obtained from the evaluations are very closely Grouped. Ranking of material sustainability aspects of key issues from he perspective of environmental and societal impacts (on a scale of 1÷10) Material Aspect Ranking Food Waste Management 1 Employee welfare 2 Promoting healthy nutrition 3 Packaging management 4 Climate protection 5 Ethics in supply chain processes 6 Conservation of resources 7 Animal welfare 8 Cybersecurity 9 Logistics and Mobility 10 We explain the material aspects for better understanding Although the list of material issues and their ranking remained the same as the previous reporting year, we wanted to stay close to our stakeholders and work to develop our approach to material issues. In this regard, we conducted a series of extensive interviews through which we had debates with several key stakeholders, through which we aimed at: z Developing an understanding of the impacts, risks and opportunities related to our material aspects z Understanding current stakeholders concerns regarding material issues z Collecting feedback regarding the management of material aspects by PENNY Romania We took advantage of this opportunity during the interviews to collect information from the interviewees from a double perspective: that of a representative of the organization to which they belong, but also that of a consumer or private person. Thus, we had the opportunity to analyze in a more complex way the impacts, risks and opportunities related to our material aspects. At the same time, we update in this report the form of explanation of the material aspects, by supplementing the information presented in the previous report with the information collected during the interviews and with updated information regarding the updates of the 2023 financial year where applicable. We have centralized all this information in the following table, to present the information in a clear way, aligned with the concept of double materiality according to the new reporting requirements. Risks, opportunities, and impacts are exclusively presented in the table below, without having an assigned probability of fulfillment or impact, respectively quantification of the impact. Regarding the presentation of impacts on the environment and society, we have also identified and updated potential impacts during the interviews (marked in italics in the table below). Through this centralized presentation, we give up the presentation of the impacts on the categories of governance, environment, and society for each material aspect that were presented at the beginning of each chapter in the previous reports. SUSTAINABILITY REPORT PENNY ROMANIA 2023 42/256 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

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