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Comatec Sustainability Report 2025

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SUSTAINABILITY REPORT 2025

Greetings from the CEO and Chair of the Board

Operational performance

The year 2025 was financially challenging for Comatec, as industrial investment decisions were postponed both in Finland and across Europe. Despite these difficulties, we successfully strengthened our operations in the defence and marine sectors to meet growing demand. Nevertheless, both our Finnish and international operations had to be adjusted to some extent. We continue to look to the future with confidence.

At the beginning of 2025, we launched a new organisational model consisting of the parent company and three business divisions. This clear structure enhances our ability to operate as a unified entity for our customers. In Finland, the main subsidiary companies – Comatec Process and Automation Oy, Comatec Mobility Oy, and Comatec Industrial and Marine Oy – form three strong, industry-specialised units that serve customers both independently and jointly in broader scopes. Our international subsidiaries – Comatec Poland Sp. z.o.o, Comatec Estonia Oü, Comatec Sweden Ab and Comatec Engineering s.r.l. in Romania – complement the service offering and competitiveness of our divisions.

Values and customer promise

Comatec’s values are customer satisfaction, continuous development , profitability, growth orientation, and collaboration . These values guide

us toward achieving better results together with our customers.

Our customer promise:

• Expertise and experience

• Quality, reliability and responsibility

• Flexibility and scalability

• Broad service offering

We are committed to meeting – and exceeding –our customers’ expectations. Our daily work is guided by a clear vision: to be the preferred partner in engineering and consulting services for the industrial sector.

Our strategy for 2025–2027 focuses on securing success together with our customers and personnel, and on strengthening the unity of Comatec as

an organisation. We turn our goals into reality together – we succeed together and are stronger together. We listen, understand and work every day to deliver on our promise. We grow and evolve with the changing world. Our people are our most important resource; by investing in competence and expertise, we ensure future performance.

Our design work has long-term impact

Our daily work is guided by a clear vision: to be the preferred partner in engineering and consulting services for the industrial sector.

Engineering solutions have a long-lasting influence that extends across the entire lifecycle of our customers’ products. Environmental impacts of industrial assets can be significantly influenced already at the design stage. Therefore, we integrate environmental considerations into our product and service design, supporting customers in making sustainable choices aligned with their goals. Through our services, we promote the adoption of cleaner technologies in industry. Our expertise enables us to support customers in achieving their business and sustainability targets. We aim to contribute to a more sustainable industrial sector through modernisation projects and innovations within our field.

We integrate environmental considerations into our product and service design, supporting customers in making sustainable choices aligned with their goals. We aim to contribute to a more sustainable industrial sector through modernisation projects and innovations within our field.

Comatec Group 2025

Founded in 1986 in Tampere, the privately owned Comatec Group (parent company: Insinööritoimisto Comatec Oy) provides engineering, project management and expert services for technology industries, manufacturing and mechanical engineering. Our decades of experience span multiple technology sectors.

From a one-person engineering office, Comatec has grown into an international expert organisation over four decades. Our strong technical competence, deep product knowledge, and ability to utilise the latest technologies enable us to provide solutions even to the most complex challenges.

42.7 M€ 533 5

Our offices are located in Finland, Poland, Sweden, Estonia, and Romania. We promote sustainable economic growth and employment by offering expertise and job opportunities in all our operating countries. We ensure the continuity of our business by operating profitably and responsibly — now and in the future.

Comatec holds the Suomen Vahvimmat Platina credit rating and the Dun & Bradstreet AA rating, signifying strong financial performance, creditworthiness, positive background information and reliable payment behaviour.

Taxation

We contribute to society by paying taxes and statutory fees in all countries where we operate. Our tax footprint includes all taxes and tax like payments paid and remitted by Comatec. In 2025, our tax footprint was mainly influenced by VAT, employer contributions and corporate income tax. It also reflects how our operations generated tax revenue for society and how these

Kansainvälisen

liiketoiminnan

kohdemaita 17

impacts were distributed across countries. We are committed to responsible tax practices in every operating country.

Verojalanjälki 2025 – maksetut ja tilitetyt verot maittain, milj. €

As a Group, we paid a total of nearly EUR 21 million in taxes and statutory charges in 2025 in the European countries where we operate.

YHT.SuomiPuolaRuotsiViroRomania Arvonlisävero (netto) 6,956,540,120,290,000,00

Yhteisövero 0,290,280,000,010,000,00

Material impacts of our sustainability work

Työnantajamaksut 13,5312,010,560,610,290,07

Muut verot 0,040,000,020,020,000,00

Our material sustainability impacts relate primarily to our personnel, our customers’ investments, and the way we manage our business relationships. As Comatec employees, we work together with commitment to ensure a future proof and sustainable business.

Yhteensä 20,8118,830,700,930,290,07

TOTALFinlandPolandSwedenEstoniaRomania

Our customers are technology companies that produce world class machines, equipment, systems and services for their markets. We generate added value especially for companies that provide the best and most reliable technology solutions to their own customers, regardless of industry.

We consider our technical expertise a significant means to support our customers in reducing environmental impacts and mitigating climate change. In the design and consulting assignments we perform for our customers, we also seek solutions that promote sustainability.

Tax footprint 2025 – Taxes paid and remitted by country, M €

Our materiality assessment is based on the UN Agenda 2030 framework, whose goals we promote through the focus areas most relevant to our operations.

TOTALFinlandPolandSwedenEstoniaRomania

Understanding the functioning of our own supply chains is an important part of developing our sustainability work. Likewise, when operating as part of our stakeholders’ value chains, we carry our responsibility for contributing to the achievement of shared sustainability objectives.

0,290,280,000,010,000,00

taxes 0,040,000,020,020,000,00

Tax footprint 2025 – taxes paid and remitted by country, M€

Strategy, business model and sustainability initiatives (C1)

In line with our strategy, we provide design, project management and specialist services to multiple technology industries internationally. In 2025, our international business spanned 16 countries, with Sweden, Poland and Germany being the most significant.

Our customers include large and medium-sized B2B companies operating in sectors such as: food industry, energy and chemical industries, circular economy, transportation, mobile machinery, marine and shipbuilding, metal and mining industries, and forest, wood and paper industries.

Our business model is built on four core elements:

• Multidisciplinary expertise – broad experience in mechanical and equipment design, electrical and automation engineering, and process design.

• Customer-specific solutions – tailored deliverables built on the strengths of our multidisciplinary teams.

• International operations – presence in Finland, Sweden, Poland, Estonia and Romania, enabling us to serve a wide international customer base.

• Innovation and continuous development – systematic investment in new technologies and continuous improvement to maintain competitiveness and deliver high quality services.

Our key stakeholders include customers, personnel, owners and financial institutions that support the investments needed for our growth.

Our mission is to create added value by delivering high quality services that combine innovation, technical expertise and responsibility.

We continuously develop our operations and adapt to a changing environment. We monitor trends in sustainable development, circular economy and technology, enabling us to respond quickly to evolving needs. We also provide training and information on sustainability topics to our personnel.

In relation to sustainability, we have identified business opportunities and developed our expert services.

• We help our customers implement the environmental dimension of sustainable development in line with lifecycle thinking and reduce the environmental burden caused by their operations.

• We provide new perspectives for environmentally responsible operations and offer concrete ideas for utilising the results in the continuous improvement of business operations.

Practices, policies and future initiatives towards a more sustainable economy (B2)

• We support our customers through all stages of a product’s lifecycle by offering expertise and solutions that serve long-term needs and add value to product development and various operational processes.

• We support our customers in environmental management and improving the level of environmental protection through environmental management practices and circular economy solutions.

For us, responsibility means considering economic, social and environmental responsibilities and impacts. At the core of this is always compliance with local legislation in force, sector-specific regulations and our Group’s own Code of Conduct, both at the individual level as an employee, in customer work when providing design and expert services, and as an employer.

Good governance forms the foundation of our company culture and supports both long-term economic development and the implementation of our strategy. Responsibility is also reflected in how

we treat one another and our stakeholders, and how we operate as part of society.

Responsibility management

The Group Board and the CEO are responsible for managing and implementing responsibility. At Comatec, initiatives and practices related to the sustainability of our own operations are carried out within Group administration as part of daily work. Each Comatec employee is responsible for incorporating responsibility into their everyday activities.

The Group’s sustainability work is coordinated by the Sustainability Officer, who reports to the Group Board.

Code of Conduct and quality management guide our practices

Our sustainable development practices are defined in our Group-wide Code of Conduct, which guides all Comatec employees. Compliance with the Code is monitored through management reviews conducted twice a year as part of our quality management system.

According to the Code of Conduct, we operate resource efficiently within the scope of our business, making choices that reduce our environmental and climate impacts. In procurement and in matters within our sphere of influence, we promote more environmentally sustainable options. This means that we:

• carry out our procurement in accordance with the principles of responsible sourcing, applying need - based consideration and fair market practices.

• tender our procurements in accordance with our procurement guidelines to ensure cost- effectiveness.

• require that our suppliers of goods and services commit to similar responsible business practices that promote sustainable development and comply with good business conduct and the obligations set by legislation.

The ISO 9001–certified management system has guided our operations for a long time. Our compliance with the standard is assessed partly on an annual basis. The certificate, granted by our long-term partner DNV, an independent expert in certification and risk management, is valid until 2027. The certification covers our offices in all the countries where we operate.

In addition to external audits, we conduct internal audits annually across all our business operations. Management reviews at Group level are held twice a year.

Continuous improvement forms the foundation of our quality management. It is guided by the quality development and auditing working group, which also handles customer feedback. We at Comatec strive to develop our operations and serve our customers even better. We assess customer satisfaction, among other things, through surveys and as part of regular customer communication. The results of customer satisfaction surveys guide us in improving our services and operating in a more customer oriented way.

Long-term

customer relationships, excellent technical design skills and experience, and delivering the best possible quality are matters of great pride for us.

Data protection and information security as part of our management system

In our business, we collect and process personal data concerning customers, employees, partners, subcontractors and, where necessary, other individuals with whom Comatec Group has a business relationship. Information security and data protection are managed by the Group’s Chief Information Officer. A Data Protection Officer was appointed for the Group in 2025.

Our information security and protection processes include Group level information security policies and guidelines, as well as our data protection policy, all of which were updated in 2025. Our information security is based on confidentiality, integrity, availability, access control and non-repudiation, and it covers all types of data processing tasks within the Group, including the archiving of various document types.

Our data protection policy defines the principles by which we ensure effective data protection. The principles guiding the protection and processing of data are fairness and lawfulness, purpose limitation, data minimisation, accuracy, information security, and transparency.

Overview of practices, actions, and goals for transitioning towards a sustainable economy

Photo: Laura Tammisto, Studio Torkkeli

Description of sustainability actions, objectives and initiatives (C2)

We have documented in our Code of Ethics our commitment to respect and promote internationally recognised human rights, such as the UN Universal Declaration of Human Rights and the core conventions of the International Labour Organization (ILO), in all our operations. In addition, we support the implementation of the United Nations Sustainable Development Goals (SDGs) in our activities.

Our operations involve financial, strategic and operational risks, some of which also relate to sustainability themes, in particular social responsibility and good governance. To manage business risks and ensure good governance, we have an ISO 9001–certified management system supported by policies and work instructions.

Risk management aligned with Comatec’s business and sustainability themes is carried out as part of daily management practices. A comprehensive Group-level risk assessment, together with the related business continuity and recovery plan, was updated in 2025.

In 2025, we prepared a Group-level procurement policy to strengthen the integration of sustainability considerations into procurement. We also have an assessment process to evaluate the maturity of responsibility within our subcontracting and service network.

In Finland, we use electricity that is fully produced from renewable energy sources and certified with European guarantees of origin (production methods: nuclear and hydropower). At Group level, we ensure the suitability of our premises and the efficiency of space utilisation, thereby reducing the environmental impact caused by our facilities.

Areas for development

Our goal is to further develop our operations and practices so that we can continue to have a positive impact on both people and the environment. The continuity of our business creates jobs and opportu -

nities to enhance employee well-being and to support the broadbased development of competence.

Our long-term development objective is to establish a Group-level sustainability policy to guide our operations.

Description of the practices and policies referred to in section B2

Description

Sustainable and responsible procurement

Recommendation to use public transport for business travel

Climate change

Electricity generated from renewable energy sources (Finland)

Efficient use of office space

Possibility for remote and hybrid working

Waste sorting in offices

Circular economy

Own workforce

Recycling of furniture and computers

Compliance with local labour and working time legislation

Skills and competence development

Occupational health services and occupational safety measures

Supporting employee wellbeing and work–life balance

Equality and non-discrimination

Workers in the value chain Code of Conduct

Societal engagement through industry associations

Affected communities

Cooperation with educational institutions

Local charitable activities

Commitment to the UN Sustainable Development Goals (SDGs)

Commitment to human and labour rights

Business conduct

Legal compliance and good governance

Code of Conduct

Environmental metrics

Energy and greenhouse gas emissions (B3)

We measure and develop the management of the environmental impacts of our operations at Group level. We have refined our emissions calculations in accordance with the GHG Protocol for Scope 1 and 2 emissions, as well as for material Scope 3 categories.

The material items identified for the calculation included inbound and outbound transportation, business travel, and commuting between home and the workplace. As in previous years, purchases of goods and services included office supplies, healthcare services, telecommunications, cleaning services, and coffee supplies, while capital goods covered office furniture and IT equipment.

In the 2025 calculation, additional service purchase categories were also included based on monetary value, such as facility rentals, insurance and pension services, postal services, financial services, and professional services, including consulting, auditing, legal services, temporary staffing, marketing, as well as events and personnel activities. In addition, the Scope 3 waste calculation included waste generated from the company’s own construction activities at its largest operating site.

There are uncertainties related to the emissions calculations, particularly regarding waste and water and electricity consumption data for our premises, as customer-specific monitoring is not available at our facilities. Part of the emissions of our foreign subsidiaries have been calculated based on estimates.

The 2025 emissions calculation was carried out using the web-based Päästölaskuri emissions calculator, produced by the Finland Chamber of Commerce, as part of the Climate Community network. As the size and number of personnel at our sites vary significantly, we currently report energy consumption and greenhouse gas emissions at Group level only.

At present, Comatec Group has not set specific emission reduction or environmental targets. However, we are developing processes related to the identification and measurement of emissions from our own operations in order to gain a more comprehensive understanding of the measures through which we can influence our environmental impacts in the future.

Direct and indirect greenhouse gas emissions

As an expert organisation, the direct environmental impacts of our operations are relatively limited. Our negative environmental impact consists of electricity and heat consumption, business travel, commuting between home and the workplace, as well as purchases and service procurement.

Our energy consumption mainly consists of electricity use in our premises, heating, and cooling.

Our carbon footprint was 3 tCO₂e per employee per year in 2025. Scope 1–2 categories accounted for 5% of our total operational carbon dioxide emissions. The majority of our CO₂ emissions arise from Scope 3 emission sources.

In 2025, the carbon intensity of our business was 38 tCO₂e per million euros of revenue.

20 litres per person per day. The methodology is based on generally applied estimates for office premises within the real estate sector.

Resource use, circular economy and waste management (B7)

Due to the nature of our operations, the amount of waste generated in our offices is very low.

Waste management is organised jointly by the property owners of our sites, and office-specific allocation of waste streams is not available.

The waste generated in our offices mainly consists of so-called household waste, which is sorted in accordance with local guidelines, and all waste is recycled wherever this is locally possible.

We ensure that end-of-life electronics are recycled appropriately through our partner organisations.

The amount of waste generated in our offices is primarily estimated on a personnel basis and amounted to a total of 5.7 tonnes in 2025.

Water (B6)

Due to the nature of our operations, water consumption at our sites is low. Our offices are located in office buildings in urban areas where water consumption is not measured on an office-specific basis. In 2025, total water consumption at our premises amounted to 1.3 thousand m³. In estimating water consumption, we applied a benchmark value suitable for office environments of

Työntekijöiden määrä (keskimäärin) 20252024

Määräaikainen työsopimus 2337

Social metrics

Toistaiseksi voimassa oleva työsopimus 510531

Työntekijät yhteensä533568

ENGLISH

Workforce –general characteristics (B8)

Taulukko B8:1

Number of employees (average) 20252024

Työntekijöiden määrä (keskimäärin) 20252024

In our international Group, we always comply with local working time legislation and employer obligations. All of our employees have a written employment contract defining the terms and conditions of employment that both the employee and the employer are required to observe.

Temporary contract 2337

Määräaikainen työsopimus 2337

Permanent contract 510531

Our competence and educational backgrounds are diverse, and Comatec employees also represent a wide range of age groups. A diverse workforce adds value both to our client projects and to our work community. With us, younger professionals can develop alongside more experienced colleagues.

During the reporting period, the number of females in management positions was 17% of the number of males in management positions.

Toistaiseksi voimassa oleva työsopimus 510531

Total employees 533568

Työntekijät yhteensä533568 ENGLISH

We report the number of employees as an average headcount, regardless of whether employees are employed on a part-time or full-time basis.

Taulukko B8:2

Työntekijöiden määrä (keskimäärin) 20252024

Miehet 449483

Naiset

Työntekijät yhteensä533568

Thanks to flexible working hours, our employees are able to balance work and family life according to their individual needs, and when necessary, we agree flexibly on different work arrangements.

Additional workforce characteristics (C5)

ENGLISH

Number of employees (average) 20252024

Male 449483

Female 8485

For us, the most important factors are an employee’s competence and willingness to learn. Professions in the technology sector are typically male-dominated. Across the Group, females account for 15% of our workforce and males for 85%.

Työntekijöiden määrä (keskimäärin) 20252024

Total employees 533568

Miehet 449483

Comatec Group’s employee turnover rate in 2025 was 16%.

Naiset 8485

Työntekijät yhteensä533568

Taulukko B8:3

ENGLISH

B8:3

Workforce –health and safety (B9)

Occupational safety is important to us in all our countries of operation, regardless of whether employees work on our own premises or at client sites. Our personnel have access to health services either through occupational healthcare or the public healthcare system, in accordance with local legislation and practices.

Taulukko B9

Tapaturmat ja läheltä piti -tilanteet 20252024

Tapaturmat (kpl) 66

Läheltä piti -tilanteet (kpl) 24

Ilmoitetut työtapaturmat / 100 hlöä 1,131,06

We identify work ability risks at an early stage and address them systematically. We report on health and safety practices as well as any accidents or near-miss incidents. Workplace accidents are rare in our working environment.

ENGLISH

Taulukko B9

In Finland, which is the Group’s largest country of operation by number of employees, a statutory occupational safety and health committee is in place. Accidents and near-miss incidents are reported and handled internally, both within the occupational safety and health committee and in management reviews, with the aim of eliminating or reducing accident risks. In the Group’s foreign subsidiaries, any occupational accidents are handled in accordance with local legislation and good practices.

Työtapaturmat

laskentakaava:

(Työperäistentapaturmien määrä/kokonaistyöaika vuodessa) *200,000.

Our Group management and supervisors in all countries of operation regularly monitor defined sickness absences and the related thresholds. Healthcare providers are also closely involved in the development of workforce health and safety.

I appreciate the hobby and exercise opportunities supported by the employer. Doing activities together improves internal relationships and provides an opportunity to get to know colleagues in a genuinely open and more personal way.

The activities are further guided by local occupational safety and health authorities in accordance with the legislation and practices of each country of operation.

We encourage our personnel to acquire first aid skills by offering opportunities to participate in training.

Employee well-being

We support the mental and physical well-being of our personnel in all our countries of operation in accordance with local practices. These have included, for example, informal, themed events organised by the employer, as well as personal exercise benefits and group-based physical activity sessions.

laskentakaava:(Miesten

Workforce (B10) – remuneration, collective bargaining and training

At Comatec, remuneration is based on individual agreement with the employer in all countries in which we operate. The salaries we pay exceed the statutory minimum level. The gender pay gap between female and male employees, calculated based on average hourly wages, is 1.5% in favor of females.

Comatec Reward

The purpose of the Comatec Reward employee incentive scheme is to encourage the entire workforce to achieve strong performance, show initiative, and promote customer satisfaction. In 2025, a total of 33 employees were rewarded based on good performance and customer feedback.

A strong sense of community, supportive colleagues, and a positive atmosphere make this a place where I want to contribute my best every day.

Long careers

Our multidisciplinary operations enable a wide range of diverse and challenging assignments that support the professional development of our personnel. As a result, many of our employees build long careers with us. We also annually recognise long-serving employees for 10 and 20 years of

service with merit awards from the Finnish Entrepreneurs organisation and paid additional leave days. In 2025, service anniversary recognitions were granted in Finland to a total of 14 employees.

Collective agreements

Employees in all our countries of operation have the right to organise and to belong to trade unions in their respective fields. The forms of organisation vary in accordance with local legislation and practices.

In Finland, we apply the SKOL YTN collective agreement for senior salaried employees in the design and consulting sector to all of our employees. As a result, collective agreements cover over 86%

of the Group’s total workforce. Employees of our subsidiaries in Sweden, Estonia, Poland and Romania are not covered by collective agreements due to local practices.

In Finland, we have a long-standing tradition of regular dialogue between employer and employee representatives. This dialogue takes place within the statutory cooperation committee, which includes representatives of both the employer and the employees.

Training and skills

development –

Comatec Academy

Our goal is for Comatec Group to be a workplace where people enjoy working and can develop over

the long term. We are committed to developing our personnel so that everyone can progress and grow in line with their own potential.

24 h/PP training during working hours in 2025 (average)

Continuous competence development is an important factor in employee well-being and an absolute prerequisite for maintaining competitiveness and meeting customer requirements. Continuous development is one of Comatec’s core values.

Comatec Academy provides all Comatec employees with versatile support for developing, managing and advancing their competence by offering classroom training, blended and online learning, webinars, as well as support for onboarding, tutoring, networking and competence management.

In 2025, Comatec employees completed an average of 24 hours of training during working hours. Training hours are reported without a gender breakdown.

Employee satisfaction and development discussions

We measure employee satisfaction across all Group companies in proportion to the scope of operations. Based on employee surveys, Comatec’s strengths have consistently for several years been:

• work-life balance

• freedom to work independently of time and location

• an environment where employees can be themselves

• fair and competent leadership

• a strong sense of community in the workplace

It is important in a work community to feel comfortable asking colleagues for advice. Here, help is given and received with a low threshold. When you get the opportunity to guide others, you also learn yourself and feel valued. This is something that is well achieved in our work community.

Photo: Laura Tammisto, Studio Torkkeli

Lapsityövoima

Code of Conductin sisältö

Pakkotyö

Lapsityövoima Kyllä

Vakavat ihmisoikeusloukkaukset

Ihmiskauppa Kyllä Ihmiskauppa

Lapsityövoima Ei

Pakkotyö Kyllä

Additional information on own workforce – human rights practices and processes (C6)

Syrjintä

Kyllä

Pakkotyö Ei Ihmiskauppa Kyllä Ihmiskauppa Ei

Syrjintä Ei

Syrjintä Kyllä

Our Group-level Code of Ethics covers all key human rights principles.

Whistleblowing channel

We have an anonymous whistleblowing channel in place for reporting improper or unlawful conduct (Directive (EU) 2019/1937). The handling of reports submitted through the whistleblowing channel is governed by the Finnish Whistleblower Protection Act.

One case was reported through the whistleblowing channel in 2025; however, it did not meet the legal thresholds for significance of unlawfulness. The report was processed in accordance with our internal procedures.

Severe

negative human rights impacts (C7)

Syrjintä Ei

Onnettomuuksien ehkäisy Kyllä Muu Ei Muu; mahdollisuus kehittymiseen ja kouluttautumiseen Kyllä

Onnettomuuksien ehkäisy Kyllä Muu Ei Muu; mahdollisuus kehittymiseen ja kouluttautumiseen Kyllä ENGLISH

ENGLISH Code

Code of Conduct content

Child labour Yes

Forced labour Yes

Human trafficking Yes

In 2025, no confirmed human rights violations were identified within our organisation or our value chain to the best of our knowledge.

human rights incidents

Severe negative human rights incidents

Child labor No

Forced labor No

Human trafficking No Discrimination Yes Discrimination No

Accident prevention Yes

Other, possibility for development and training Yes

Governance metrics

Anti-corruption measures (B11)

Tiedoksi seuraavaa vuotta varten:

of Insinööritoimisto Comatec Oy, the parent company of Comatec Group.

Tiedoksi seuraavaa vuotta varten:

ComatecGroupinlähtövaihtuvuusoli vuonna 2024 16,6 %.

ComatecGroupinlähtövaihtuvuusoli vuonna 2024 16,6 %.

At Comatec, we adhere to good governance practices. Our operations are guided by a Code of Conduct addressed to both our personnel and business partners, as well as by our certified management system, which includes a set of policies and work instructions. As part of the management system, we operate a leadership system that supports management activities and ensures systematic and effective leadership. The leadership system has been approved by the Board of Directors

Laskentakaava:(Lähteneet työntekijät/henkilöstömäärä(ka))* 100.

Laskentakaava:(Lähteneet työntekijät/henkilöstömäärä(ka))* 100.

As Comatec employees, we act in accordance with our ethical guidelines, with commitment and professionalism. We expect the same from our business partners. We avoid conflicts of interest and act with absolute integrity in all our business activities. We do not tolerate corruption or bribery in any form. We are committed to fair competition and comply with competition legislation as well as the principles of fair competition and competition rules in all our operations.

In 2025, no cases of corruption or bribery were reported at Comatec.

Other No

Revenue from certain controversial sectors (C8)

At Comatec Group, we do not engage in business activities in the production of controversial weapons, tobacco, fossil fuels, or pesticides. Consequently, we are not subject to exclusion from EU Climate Transition Benchmarks or Paris-aligned Benchmarks.

Gender diversity in governance bodies (C9)

Description of governance bodies

Comatec Group operates under a business company structure consisting of independent limited liability companies. Within our organisation, a division refers to an independent business unit that is responsible for its own area of business, focusing on specific industries, products, and services within its field of expertise.

Comatec Group is led by Group CEO and CEO of the parent company, Aulis Asikainen.

The Annual General Meeting elects the members of both the Group Board and the boards of the subsidiaries on an annual basis.

The parent company of Comatec Group, Insinööritoimisto Comatec Oy, has a five-member Board of Directors (the Group Board). In 2025, the Board comprised three independent external members and two internal Group members.

The members of the Group Board possess strong industry, business and leadership expertise, as well as extensive experience in board-level work.

Gender distribution of board members in 2025

Board members

FemaleMale

Insinööritoimisto Comatec Oy 00 %5100 %

Comatec Industrial and Marine Oy00 %4100 %

Comatec Mobility Oy 00 %4100 %

Comatec Process and Automation Oy120 %480 %

Comatec Estonia Oü 00 %3100 %

Comatec Poland Sp. z o.o. 00 %2100 %

Comatec Sweden Ab 00 %4100 %

The managing directors of the Finnish main subsidiaries serve as division heads and as chairs of the divisional management teams.

The share of the underrepresented gender (female) in the management of the Finnish main subsidiaries is 0%, while in the management of subsidiaries registered outside Finland it is 50%.

Comatec Mobility Oy

Petri Leino, CEO

Comatec Industrial and Marine Oy

Marko Pennanen, CEO

Comatec Process and Automation Oy

Janne Lammela, CEO

Comatec Poland z.o.o

Elzbieta Helminen, CEO

Comatec Sweden Ab Anders Rohdin, CEO

Comatec Estonia Oü

Jari Räty, Country Manager

Comatec Engineering s.r.l (Romania) Carmen Stanciu, Administrator

Members of the Group Board during the fiscal year 2025:

• Master of Science in Engineering Kari Ollila, Chairman

• Doctor of Engineering Matti Sommarberg, Vice Chairman

• Doctor of Economic Sciences Lasse Mitronen

• Master of Science in Engineering Petri Leino

• Master of Science in Engineering Marko Pennanen

Duties and responsibilities of governance bodies

The duties and responsibilities of the Group Board and the boards of subsidiaries are defined in Comatec Group’s ISO 9001–certified management system. The Group Board is responsible, in accordance with the Finnish Limited Liability Companies Act and the Articles of Association, for the Group’s strategic management, the setting of objectives, the highest-level decision-making, and oversight of the Group.

The role of a subsidiary’s board, in turn, is to ensure subsidiary-specific strategic management, goal setting, highest-level decision-making, and oversight in accordance with the limited liability company legislation and the Articles of Association applicable in the country of operation.

Other societal engagement

We actively collaborate with educational institutions in the field of engineering through, among other things, lectures, case collaborations, and re -

cruitment events. Comatec also offers students internship opportunities, thesis topics, summer jobs, and hourly work alongside their studies.

In 2025, the Professorship of Practice in Investment Products and Technology Services Sales was launched at Tampere University, to which we made a donation.

We engage in societal cooperation by being members of various industry associations and by contributing to regional economic growth and employment.

LP Kangasala U-13 girls

Each year, we support children’s and youth sports based on applications. In 2025, our support was granted to young athletes or sports teams in disciplines including football, volleyball, basketball, floorball, synchronized skating, gymnastics, karting, snowboarding, powerlifting, and road cycling.

Basis of preparation (B1)

The sustainability report has been prepared in accordance with Option B of the VSME standard, covering the data points of both the basic and supplementary modules. VSME (Voluntary Sustainability Reporting Standard for non-listed small and medium-sized enterprises) is a voluntary sustainability reporting standard for SMEs developed by the European Financial Reporting Advisory Group (EFRAG).

The report includes consolidated sustainability information for both Insinööritoimisto Comatec Oy and its subsidiaries for the 2025 reporting year, which also corresponds to the Group’s financial year. No material information has been omitted from the sustainability report on the grounds of confidentiality.

We provide expert services and solutions in mechanical engineering and automation design for private and public clients in the technology and mechanical engineering industries worldwide.

Our key areas of expertise include the food, energy and chemical industries, circular economy, transportation, mobile machinery, marine and shipbuilding industries, metal and mining industries, as well as the forestry, wood and paper industries.

Our specialisation strategy enables efficient operations, professional service delivery, and a deep understanding of customer-specific needs.

In Tampere on April 27, 2026 Comatec Group, Group Board

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Comatec Sustainability Report 2025 by Comatec Group - Issuu