Sustainability Report 2023

Perspective outside-in Perspective inside-out RISKS OPPORTUNITIES NEGATIVE IMPACTS POSITIVE IMPACTS for the COMPANY on the ENVIRONMENT and SOCIETY RISK MANAGEMENT AND COMPLIANCE 3 • Negative financial impact or business interruption in case of non-fulfillment of legal obligations • Possible layoffs or degradation of employee well-being by not identifying or correctly managing risks • Damage to image and reputation in case of violation of legal obligations • Implementation of new tax provisions such as the change of the VAT rate on food, the excise duty on sugar • Identifying business opportunities, which can lead to business development. • Ensuring predictability and safety in collaboration because a partner who identifies and manages his risks shows maturity from a business point of view and can be considered a long-term partner because he ensures his own business continuity and can support successful long-term partnerships • Ensuring long-term partnerships by aligning with their own risk management criteria/ approaches, and such a partner can contribute to reducing risks in the field and indirectly for its partners • By violating legal compliance, negative impacts on the environment can be generated (through accidental pollution events) or through events that affect the health of the population • Preserving the quality of the environment by legally complying with the emission limits established by environmental permits • Supporting a sustainable business environment by ensuring that all our operations and activities are conducted in a legal and ethical manner, having processes and policies in place to facilitate this CYBERSECURITY 4 • Penalties and image damage due to loss or theft of personal or commercial data • Current digitalization technologies are constantly changing – difficult adaptation, potential disadvantage at the business level • Increasing operational efficiency by automating and digitizing internal processes • Increasing the trust of customers and collaborators • Negative social impact through loss of personal data • Ensuring the protection of consumers and individuals whose personal data we handle • Reducing consumption and waste of resources through digitalization THE SUSTAINABLE ASSORTMENT PILLAR REGIONALITY AND LOCAL PRODUCTS 1 • Inflation puts pressure on shelf prices and can result in a decrease in consumers' purchasing power • Allocating significant resources for the development of the regional product portfolio • If the contractual relationship with the local producer is not managed correctly, the business can be destabilized • There are market risks (gaps in the availability of local/regional raw materials, in the supply flow, in the existing supply), which can lead to the failure to meet the assumed targets and even to the loss of customers • Reducing procurement costs by shortening the supply chain • Improving and growing the portfolio of local suppliers • Growing 3RO's product portfolio and achieving one of its most important strategic indicators • Allocating substantial resources from smallscale local producers to meet the quality standards required by a large retail network • Supporting the national economy by collaborating with regional producers, which leads to improved quality of life and benefits for local communities • Shorter transport distance from the factory to the stores, thus reducing the carbon footprint due to the transport of goods • Employees have a sense of contentment by associating with a sustainable company that supports the national economy, while ensuring quality products for consumers SUSTAINABILITY REPORT PENNY ROMANIA 2023 44/256 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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