Sustainability Report 2023

New minimum wages in construction, agriculture, and food industry Emergency Ordinance no. 93/2023 for establishing the minimum gross basic salary per country guaranteed in payment for the construction, agricultural and food industry sectors In 2023, a new provision to increase the minimum gross basic salary per country for the construction, agricultural and food industry sectors came into force (not including allowances, bonuses and other additions), through which the amount reached 3,436 lei per month, for a normal work schedule of an average of 165,333 hours per month, representing 20,782 lei/hour. With this change, there is a potential impact on our supply chain by internalizing these increases in the price of products in the case of our suppliers in the agricultural sector and the food industry (which includes food manufacturing activities – NACE 10). Introduction of non-harmonized excise duties on non-alcoholic beverages with added sugar Law no. 296/2023 on some fiscal-budgetary measures to ensure Romania's long-term financial sustainability Entered into force in October 2023, the law provides for two excise duty systems starting from 2024 to 2026 for non-alcoholic beverages with added sugar for which the total sugar level is between 5 g-8 g/100 ml, respectively for those with a sugar level above 8 g/100 ml. The changes brought by this law have had a significant impact on the food retail sector, influencing the costs and prices of food products subject to excise duty. As a result of these changes, companies in the field have had to adjust their pricing strategies and manage new challenges in the supply chain, which has led to a reassessment of the product offering available to consumers. DRS – National Deposit-Return System for Non-Reusable Primary Packaging Decision no. 1 075/2023 for amending and supplementing Government Decision no. 1 074/2021 on the establishment of the Deposit-Return System for non-reusable primary packaging Starting with November 30, 2023, the implementation of the National Deposit-Return System for non-reusable primary packaging of plastic, aluminum, glass with volumes between 0.1 and 3 liters has started, which involves the retention of the 50 bani deposit when buying a beverage packaged in these categories. With the start of this system, specific obligations have been imposed on producers and traders related to the collection, transport, and recycling of packaging, as well as their reporting through dedicated software. In the food retail sector, these changes have had a significant impact, prompting retailers to provide the necessary infrastructure and adapt operational activities to implement the system. This has led to an increase in administrative responsibilities and operational costs, as well as the need to inform and educate consumers about the new system. Authorization of laboratories that carry out food analysis and testing Order no. 111/2023 on the amendment and completion of the Veterinary Sanitary and Food Safety Norm on the authorization, registration, and control of sanitary-veterinary and food safety laboratories in which laboratory testing and analysis activities are carried out Starting with September 2023, food analysis laboratories are subject to new authorization rules. As our product quality assurance process involves collaboration with such institutions, these provisions can put pressure on the activity of our suppliers of such services, and it is necessary to follow the evolution of our collaborators' activity under these conditions. 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

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