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MESSAGE FROM THE GENERAL MANAGER Our purpose is clear: “Creating connections that transform lives” with a low environOur purpose clear: "Creating connections transform with a low mental impact. is This purpose guides every decision, that investment, and lives effort we make at environmental impact". This purpose guides every decision, investment, and effort we ENERGUATE. make at ENERGUATE. At AtENERGUATE ENERGUATEwe wefirmly firmlybelieve believethat thatelectricity electricityisismore morethan thanaaservice: service:ititisisaadriver driver of social change. When we bring electricity to communities, we do more than install of social change. When we bring electricity to communities, we do more than install infrastructure. with innovation, responsibility, and and the conviction that every coninfrastructure.We Wework work with innovation, responsibility, the conviction that every nection transforms a life. We We embrace thethe challenge of of contributing totothe connection transforms a life. embrace challenge contributing thedevelopment development of of more more than than 13 13 million million Guatemalans Guatemalanswithin within our our concession concession area. area. This Thischallenge challengegives gives purpose purposeto to everything everything we we do. do. During one ofofour ourprimary primary focuses to actively participate in the bidding During 2025, 2025, one focuses waswas to actively participate in the bidding process process for the PEG 5-2025 electricity generation tender. This was the largest power for the PEG 5-2025 electricity generation tender. This was the largest power generation generation tender in Guatemala's history,MW with 1,400 MW of capacity awarded. We tender in Guatemala’s history, with 1,400 of capacity awarded. We pursue two clear pursue two ensuring clear objectives: ensuring theelectricity country'ssupply futureand electricity supply expanobjectives: the country’s future expanding the and participation ding the participation renewable generation and low-carbon generation The technologies. The results of renewable and of low-carbon technologies. results once again once again demonstrate that issustainability the right path toward the prosperity. country's the country’s long-term demonstrate that sustainability the right pathistoward long-term prosperity. Over the past several years, ENERGUATE has strengthened its commitment sustainable and the creation of value for all its stakeholders, Over the pasttoseveral years,development ENERGUATE has strengthened its commitment to sustainable including employees, We firmly believe employees, that Envidevelopment and theinvestors, creation suppliers, of value and for communities. all its stakeholders, including ronmental, Social, and Governance (ESG) be that fully Environmental, integrated and Social, measurainvestors, suppliers, and communities. Weefforts firmly must believe and ble to ensure meaningful and sustained In and line measurable with this commitment, we work Governance (ESG) efforts must be fullyprogress. integrated to ensure meaningful in accordance with the Instandards of Sustainability Accounting Standards with Board and sustained progress. line with this commitment, we work in accordance the (SASB) to enhance transparencyAccounting and measureStandards our performance, reaffirming our Board while (SASB) to enhance standards of Sustainability commitment emissions through while the Science Based initiative (SBTi). transparencyto and measurereduction our performance, reaffirming ourTargets commitment to emissions reduction through the Science Based Targets initiative (SBTi). We continuously analyze the impacts of climate change on our operations, enabling us to make informed strategic andofcontinue advancing on our sustainability journey. We continuously analyzedecisions the impacts climate change on our operations, enabling us to This year's results represent far more than numbers: they reflect presence, commitment, make informed strategic decisions and continue advancing on our sustainability journey. and we generated positive impact across numerous communities Thishope. year’sDuring results2025, represent far more athan numbers: they reflect presence, commitment, and hope. During 2025, we generated a positive impact across numerous communities 04

SUSTAINABILITY REPORT 2025 SUSTAINABILITY REPORT 2025

and municipalities through reforestation projects, access to technology, and new connections to our distribution grid. As we do every year, in 2025 we expanded our grid by connecting more than 13,000 new customers and businesses, reaching a milestone of 2.6 million customers. Behind this number are families turning on a light for the first time, communities unlocking new opportunities, and businesses growing. . and municipalities through reforestation projects, access to technology, and new conthiswe work happen every day. None of this would be possible nections to our distribution grid.without As wethe dopeople every who year,make in 2025 expanded our grid That is why we strengthened our occupational health and safety programs, maintaining by connecting more than 13,000 new customers and businesses, reaching a milesour position for thecustomers. fourth consecutive among industry leaders in reducing tone of 2.6 million Behind year this number are families turning on a lightlost-time for the injuries total recordable incident in accordance with U.S. Department first time,and communities unlocking newrates, opportunities, and businesses growing. of Labor benchmarks. We reaffirmed our commitment to a culture of prevention through the indicator, renewal of our ISO 45001:2018 becausewho beyond performance None of this would be possible certification, without the people makeany this work happen every ensuring that every employee and contractor returns home safely each day is a day. That is why we strengthened our occupational health and safety programs, maintaifundamental human ning our position forresponsibility. the fourth consecutive year among industry leaders in reducing lost-time injuries and total recordable incident rates, in accordance with U.S. Department The future is promising. Our growth, with the driven bythrough bringing of Labor benchmarks. We reaffirmed ourtogether commitment to adevelopment culture of prevention electricity to of every cannot certification, slow down. Itbecause requires beyond continuous meaningful the renewal ourcommunity, ISO 45001:2018 anyand performance improvements in our service quality and environmental performance indicators. indicator, ensuring that every employee and contractor returns home safely each This day ishas a been, and will continue to be, our commitment. fundamental human responsibility.

We future extend is our deepest gratitude to those who make journey possible: ourby employees, The promising. Our growth, together with this the development driven bringing contractors, communities, and investors. As we have learned over the years, true electricity to every community, cannot slow down. It requires continuous and meaningful progress emerges when a company’s growth and the well-being of its people improvements in our service quality and environmental performance indicators. This has advance together. That is our precisely what inspires us to continue building a more been, and will continue to be, commitment. sustainable and prosperous future for Guatemala. We extend our deepest gratitude to those who make this journey possible: our employees, contractors, communities, and investors. As we have learned over the years, true progress emerges when a company's growth and the well-being of its people Paulo Parra advance together. That is precisely what inspires us to continue building a more sustaiGeneral Manager — ENERGUATE nable and prosperous future for Guatemala.

Paulo Parra

General Manager — ENERGUATE

SUSTAINABILITY REPORT 2025

OUR BUSINESS To achieve this, we work alongside RECSA and other companies responsible for transporting energy from its source to our distribution lines. This collaboration allows us to maintain a stable and secure supply for all our customers. At every stage of the process, we ensure that we operate responsibly toward people and the environment, in accordance with ESG standards, because we believe that true progress is the one that cares for both those we serve and the environment in which we operate.

Every time a light is turned on within our concession area, we renew our commitment to people, communities, and Guatemala. We do more than supply electricity: we work to ensure that energy opens doors, powers businesses, and improves the lives of millions of Guatemalans. In 2025, we served 2.6 million customers; including households, businesses, industrial facilities, and public institutions, within a concession area that reaches more than 13 million Guatemalans. Our coverage reaches 298 municipalities across 21 of the country’s 22 departments. We carefully manage every stage of the process to ensure high-quality electricity service to all our customers.

Million Customers served in 2025

Municipalities with coverage

Departments served Note: Another electricity distribution company

SUSTAINABILITY REPORT 2025

COMMITMENT TO SUSTAINABILITY Each identified risk is assessed according to its potential environmental, social, and operational impact, and is managed through specific mitigation measures, assigned responsibilities, and monitoring indicators. This approach allows us to anticipate and proactively manage the impacts associated with our operations.

We understand that a responsible business is built by caring for people and the environment. That is why our leaders define and implement concrete actions aimed at upholding this principle. The three dimensions of sustainability; Environmental, Social, and Governance (ESG), are aligned with international standards. These dimensions are at the center of every daily decision and allow us to identify risks, strengthen safety, and improve our operations. All of this with the purpose of building a positive and lasting impact.

During 2025, we assessed potential risks across the three areas:

At ENERGUATE we build sustainability every day by caring for people, communities, and the environment in which we operate.

Risk Assessment Governance

Our commitment is to ensure that every activity within the electrical system is carried out with environmental responsibility, safety for our employees, and respect for the communities that trust our service.

Processes Assessed Operations Assessed Tasks Assessed Relevant Risks

Environmental

We have an Environmental and Social Management System (ESMS) aligned with the Performance Standards of the International Finance Corporation (IFC). The system integrates policies, procedures, risk matrices, audits, and community engagement mechanisms that allow us to identify, assess, mitigate, and monitor strategic, environmental, social, and occupational safety risks across all our operations.

Processes Assessed Operations Assessed Tasks Assessed Relevant Risks

Processes Assessed

The ESMS also incorporates training programs, emergency preparedness, and follow-up processes that allow us to continuously improve our performance and respond responsibly to the challenges of operating in one of the largest territories in the country.

Operations Assessed Tasks Assessed Relevant Risks

SUSTAINABILITY REPORT 2025

ESG MANAGEMENT SYSTEM

Environmental, Social, and Governance (ESG) Management System It encompasses nine management areas that enable the implementation of policies, the management of risks and programs, the development of personnel competencies, emergency preparedness, engagement with stakeholders, and performance monitoring.

Environmental and Social Risks

Environmental and Social Audits

We continuously verify the implementation of policies and ensure that ESG procedures are being followed; this guarantees continuous improvement. The findings from the two due diligence assessments conducted by IFC during 2024 and 2025 have been closed. In November 2025, the surveillance audit for the ISO 45001:2018 Certification was conducted, confirming the conformity of the Occupational Health and Safety Management System (OHSMS).

We identify and assess strategic, environmental, social, and occupational health and safety risks. These are recorded in assessment matrices that are available to personnel for decision-making in different operational activities, the prevention of workplace incidents, the care of communities, and the protection of the environment.

Maintaining a balance between strong economic results, the well-being of communities, and care for the environment requires the implementation of strategic actions. To achieve this, we follow the guidelines of the international SASB (Sustainability Accounting Standards Board) standard, which helps us to accurately measure what we do, communicate transparently, and identify areas for improvement.

The SASB internation standards provide guidance for the disclosure of financially relevant sustainability information and focus on environmental, social, and governance topics. They allow to identify in advance the challenges and opportunities that arise across different industries. That is why the implementation of these standards has enabled us to make better decisions and remain on a path of solid growth. This is, in essence, our commitment to sustainability; not as a distant goal, but as a concrete way of operating every day.

SUSTAINABILITY REPORT 2025

ESG FRAMEWORK Environmental Capital:

Human Capital:

Business Model and Innovation:

Efforts to ensure the safety, well-being, and development of our people.

Actions aimed at distributing energy in an environmentally responsible manner.

Social Capital:

Initiatives aimed at operational excellence.

Leadership and Governance:

Initiatives focused on distributing energy in a socially responsible manner.

Policies, guidelines, and decisions that we make every day as leader in energy.

GOVERNANCE International Summit on Compliance and Corporate Governance

We promote the culture of ENERGUATE as a way of life. Doing things right is part of our DNA and defines who we are as ENERGUATE. Our team is made up of people who live integrity every day. We foster a culture of honesty, transparency, ethics, and respect, both inside and outside the company. Each person puts their talent at the service of Guatemala.

In 2025, we participated in the second International Summit on Compliance and Corporate Governance, where we reaffirmed our responsible leadership by promoting practices that integrate our regulatory compliance, the prevention of ethical risks, and a culture of integrity throughout the business value chain, ensuring that every decision strengthens stakeholder trust and contributes to ethical and reliable sector development.

We constantly seed consistency between what we believe, communicate, and do. Each value represents the foundation upon which our leaders build relationships of trust and closeness among employees and the communities we serve. This is what strengthens our operation and allows us to establish a long-term vision.

This event brought together business leaders and international experts who shared governance models inspired by leadership principles. Through this event, we participated in a space for dialogue, learning, and networking that allowed us to reflect on how business principles can be integrated into modern compliance systems, promoting ethics, good corporate governance, and transparency in the electricity sector.

Acting ethically also means anticipating problems. That is why we have a Code of Ethics and an Ethics Committee, as well as a reporting channel that, together, prevent irregularities, fraud, and corruption, and protect both the company and our employees. Having clear guidelines and standards provides us with the strength needed to grow responsibly and sustainably in an environment that is constantly changing. Ultimately, all of this serves a single purpose: ensuring that every person, both inside and outside ENERGUATE, can trust us. Because only through that trust is possible to fulfill our purpose: creating connections that truly transform lives.

SUSTAINABILITY REPORT 2025

Code of Ethics and Compliance Policies

Our Codes:

Acting with integrity requires more than good intentions; it requires clarity about what is expected of each person. That is why, at ENERGUATE, we have a Code of Ethics and Conduct that clearly establishes how we behave, both inside and outside the company, in every situation.

Our Compliance Policies

• Code of Ethics and Conduct • Supplier Code of Conduct

• Human Rights Policy • Anti-Corruption and Anti-Bribery Policy • Conflict of Interest Policy • Anti-Money Laundering and Counter-Terrorist Financing Policy • Gifts and Business Courtesies Policy

All our employees can access the Code of Ethics and Conduct through our EthicsPoint, intranet, and other communication channels. These guidelines represent a living guide that all our employees know and have adopted as part of their daily work because we understand that how we do things is just as important as the results we achieve. That is why we promote this same vision with the different stakeholders with whom we interact and do business every day.

We firmly believe that, in order to build We firmlybusiness believe that sharing the it same healthy relationships, is values istoessential building essential share the for same values. healthy That is business therefore, the comwhy the relationships; companies and individuals with panies we andpartner individuals withthe whom we partwhom assume commitment ner commit to acting accordance with to act under the insame principles, those same principles, respecting not respecting not only our Code of Ethics only and our Supplier Code of Conduct and comConduct and our Compliance Policies, but pliance butlaws. also applicable laws. also thepolicies applicable

Commitment and Adherence We have come to understand that integrity is something that is built by everyone. That is why it highly relevant to ENERGUATE that every person who is part of our organization embraces this commitment as their own, from senior management to operational teams. The fact that our people and our partners share the same convictions is not something we take for granted; it is one of the achievements that makes us most proud and that we continue to cultivate every day, because we know that an organization with integrity is built from within, one person at a time, all aligned toward the same organizational objective and purpose. As evidence, each year we record the percentage of employees who have been informed, trained, and committed to complying with the guidelines established in the Code of Ethics and Conduct. This involves the different levels of our company and our suppliers.

SUSTAINABILITY REPORT 2025

Our Ethical Commitment Fulfilled during the Year Commitment to the Code of Ethics and Conduct (Employees)

Adherence to the Code of Ethics and Conduct (Suppliers)

Our Ethical Commitment

Newly Hired Personnel Trained

Personnel Trained Through Compliance System Refresh Training

Ethics Capsules Published During the Year

Note: In 2025, we conducted quizzes using hypothetical scenarios, which helped strengthen employees’ judgement in resolving ethics-related cases.

Training and Knowledge We continuously train our employees so that they • Ethics Capsules: We created short internal apply the guidelines of the Code of Ethics and communication materials in video format to reinforce Conduct and the complementary compliance policies. the key messages of the Code of Ethics and Conduct, the compliance policies, and the associated Each year, we organize training sessions focused on procedures.

the content of the Code of Ethics and Conduct, complemented by the following mechanisms:

We created hypothetical cases through quizzes, which helped strengthen our employees´ judgement in resolving ethics-related cases.

• Annual Compliance Training Program and Reporting Channels: We provided regular training sessions for employees and main contractors. In • Internal Communication Campaigns: We designed 2025, we produced audiovisual training materials, graphic materials and communications that are which will be implemented in 2026 and will allow us to periodically distributed through the intranet and corporate email, featuring key messages from the expand our reach to different stakeholder groups. Code of Ethics and Conduct and the Compliance • Mandatory Induction Process for New Policies. Employees: We included information about the organization, its structure and culture; the operating This helped strengthen employees´ judgment in model and key performance indicators; internal resolving ethics-related cases. regulations; and specific training on the ethics and compliance system. 11

SUSTAINABILITY REPORT 2025

Reporting Channels We believe in the importance of impartial, transparent, and confidential communication. That is why we make the Ethics Line available to our stakeholders; a formal channel for reporting any irregularity or noncompliance with the Code of Ethics and Conduct, internal regulations, or applicable legislation. The available reporting channels are: • Ethics Line • Corporate PBX Line for Reports of Community Sexual Harassment • Compliance • Direct Supervisor • Legal Services • Talent and Communication • General Management

The Ethics Line is available 24 hours a day, 7 days a week, to all employees, contractors, and the general public. All investigations are handled with rigor, impartiality, and confidentiality. Reports may be submitted anonymously and, in all cases, we guarantee that there will be no retaliation against anyone who reports in good faith.

Verified and Dismissed Cases

Complaints received, reviewed, and investigated

How to Access the Ethics Line?

Cases resulting in administrative actions

Ethics Hotline Portal: https://energuate.ethicspoint.com/

E-mail: cumplimiento@energuate.com In-person interview, requested in advance through the Compliance Department

Dismissed cases

Note: Compared to 2024, the number of reports submitted in 2025 increased by 44%, demonstrating that the level of trust in the Ethics Hotline and the Compliance System has grown among stakeholders.

Conflict of Interest The prevention, mitigation, and management of potential conflicts of interest are of utmost importance. To this end, we have implemented our Conflict of Interest Policy. Our employees periodically update their declarations to assess cases involving potential conflicts of interest.

SUSTAINABILITY REPORT 2025

Conflict of Interest Declarations

declarations with potential conflicts of interest

declarations with no conflict of interest Declarations with no conflict of interest

of employees submitted their declarations

Human Rights

Due Diligence

Respecting and promoting respect for Human Rights is a non-negotiable commitment for us. This commitment has enabled us to become a benchmark for ethical conduct in everything we do. Our Human Rights Policy is guided by and aligned with the United Nations (UN) Guiding Principles on Business and Human Rights, based on the framework of “protect, respect, and remedy.”

To ensure that every process is carried out in accordance with established requirements, we use a proprietary Due Diligence tool that enables us to periodically review and update our records related to the supply chain, business beneficiaries, and donation recipients. This process helps us prevent and mitigate risks in our relationships and allows us to establish timely controls for new initiatives or business ventures, ensuring their proper implementation.

In addition, we ensure on a daily basis that our suppliers have their own Human Rights policies in place, and we encourage them to adopt ours. This allows us to strengthen our commitment to every person with whom we engage, both directly and indirectly.

In this way, we not only prevent risks within our operations but also identify opportunities for improvement.

SUSTAINABILITY REPORT 2025

Third-Party Due Diligence Commitment to and adherence to ENERGUATE’s Human Rights Policy Best practices of promotion of equality, respect, gender diversity, and nondiscrimination

100%

Implementation of standards to prevent and mitigate forced or compulsory labor and child labor

Compliance with local contractual labor provisions

Compliance with local labor laws

Promotion of fair working conditions

Fulfillment of local tax obligations and tax contributions

Respect for individual and collective labor rights

Adoption of best practices for engagement with communities and Indigenous Peoples

Implementation of occupational health and safety best practices and environmental protection measures

Note: Human Rights Supplier KPI. Data obtained from the Compliance Desktop Third Party Due Diligence tool from January to December 2025. The indicators related to equality, respect for gender diversity, and non-discrimination, as well as those concerning practices to prevent and mitigate forced labor and child labor, are fulfilled and supported through suppliers’ commitment to and adherence to our Human Rights Policy.

Risk Management We understand that managing risks strategically is essential to ensuring the long-term sustainability of ENERGUATE’s operations. For this reason, we have a Risk Management Policy that enables us to anticipate and analyze a wide range of situations. Most importantly, it allows us to make proactive decisions that prevent risk situations from becoming actual issues affecting our operations.

Thanks to our Risk Management Policy, we have maintained a controlled risk profile, with particular attention to risks specific to the electric power sector. This enables us to continue operating without compromising the quality of our service or the safety of our customers, employees, and contractors.

SUSTAINABILITY REPORT 2025

Risk Management Process We have developed a methodology that allows us to periodically assess, classify and prioritize risks, as well as establish our levels of risk tolerance. In addition, it lets us define specific strategies for addressing different types of risks according to the nature of each situation.

Treatment to determine the action plans to be implemented with the objective of eliminating, controlling, or mitigating potential threats and risks. Ongoing monitoring and supervision of assessed risks, implemented action plans, and any new risks not previously identified.

The components of our methodology are:

Oversight by the Risk Management Committee, Compliance and Internal Audit, which are responsible for ensuring the execution and performance of the methodology, policies, and processes. Our Internal Audit is authorized to review and audit the Risk Management System at any stage.

Identification of risks that could have an impact on the various areas of the organization. Evaluation to determine the level of risk: both inherent and residual, presented by each identified event.

SUSTAINABILITY REPORT 2025

Information Security Centralized Monitoring: We developed a centralized platform to manage logs and access, allowing us to detect incidents proactively.

The secure management of information has gained importance in recent years. This has required us to pay special attention to key areas for the security of our entire organization, with the objective of improving the protection or critical infrastructure through remote controls and secure designs, actively and proactively defending work teams with systems that detect and block threats in real time, and having a clear view of dangers through centralized monitoring tools.

Security Awareness and Culture: We launched practical campaigns that allowed us to simulate various situations, such as phishing simulations. We implemented specialized workshops and developed ongoing reminders through newsletters and specialized training.

The training of our employees through practical and updated activities on our internal regulations has been one of the best ways to protect our operation against any digital and information technology threat. Through our training program, we focus on measuring and improving resilience against social engineering attacks. This has kept us aligned with global compliance standards.

Information Security: We promote criteria that allow us to establish a clear vision for managing security risks and complying with security standards.

Thanks to our cybersecurity strategy, in 2025 we reported no information security incidents.

Cybersecurity Action Pillars Identity and Access Management: We implemented robust solutions with multi-factor authentication to ensure secure remote connections. Perimetral Protection: We installed modern firewalls to protect web applications and cloud services, together with a strict regulation for network segmentation of public network connections. Security of Computer Infrastructure, Servers, and Mobile Devices: We implemented advanced systems for automated threat detection and response on critical devices.

SUSTAINABILITY REPORT 2025

Security Pillars

Cybersecurity and Information Security

•

Identity and Access Management

Perimeter Protection

Infrastructure Security

Monitoring and Incident Response

Security Awareness and Culture

Information Security

SECURITY PERFORMANCE Ensuring that every employee returns home safely at the end of the day is one of our fundamental commitments. For this reason, we have established guidelines, policies, and protocols that are constantly evaluated and audited, enabling us to make the various work environments in which our employees perform their duties safer. Promoting a culture of individual, collective, and environmental safety, which includes our employees in a continuous training program, has enabled us to strengthen their ability to recognize risk situations in a preventive manner and establish action plans that allow them to respond appropriately and correctly to unexpected and critical situations.

Training Programs Implemented in 2025 • Safety Behavior Standards: Were implemented with the purpose of standardizing safety behaviors across the different hierarchical levels of the Distributor and the contractor companies that provide services to us. • Effective Supervision: It allowed to strengthen the supervisory skills of all operational supervisors and the leaders of the crews of the companies that provide services in order to comply with and ensure the safety policies, guidelines, and technical and safety procedures.

We have also strengthened the channels for reporting accidents and hazardous situations. We then use • Safety Leaders: It promoted the participation of all these reports as experience logs that allow us to employees and contractors by developing safety identify learning opportunities and errors of any kind, leadership skills. make the necessary adjustments, and prevent future incidents. • Near Misses: It focused on the importance of reporting all near misses, evaluating and investigating them in a timely manner, and implementing proactive actions to prevent incidents that could cause injuries to personnel.

SUSTAINABILITY REPORT 2025

• Recognition for Safety Management: It promoted and rewarded the contractor’s good safety practices. At ENERGUATE, we quarterly recognize excellence in the safety management of contractor companies, the technicians from the safest crews who comply with procedures and have no incidents, and we provide incentives to contractors that present innovation projects. From 2023 to 2025, the contractor companies providing services to ENERGUATE implemented 112 innovation projects in their safety management. We recognized 11 contractor companies with the Excellence in Safety award. In addition, 636 technicians from contractor companies were recognized as safe workers and safe crews.

This is one of the most demanding standards worldwide and a benchmark for electric distribution companies. During this period, the Lost Work Day Case Incident Rate stood at 0.08, remaining below the target of 0.12, and the Total Recordable Incident Rate stood at 0.30, also remaining below the target of 0.32. In 2025, we achieved our goal of zero fatalities related to work activities. This is evidence that all our employees, including personnel from our contractor companies, returned home safely. In addition, our safety performance remained better than the industry standard of the United States Department of Labor in the distribution business for four consecutive years. These results are what give relevance to our prevention programs and guidelines.

Safety Performance Indicators The sustained efforts made over the past years through our prevention programs have enabled us to achieve positive results. Between 2018 and 2025, we maintained a consistent reduction in incident records and remained for four consecutive years with better performance than the industry standard of the United States Department of Labor.

Safety Performance in Distribution

Assessed Risks

Employee and Contractor Incidents

STRATEGIC HEALTH AND SAFEFTY

RELEVANT

SOCIAL ENVIRONMENTAL

STRATEGIC HEALTH AND SAFEFTY

ASSESSED

SOCIAL ENVIRONMENTAL

Note: Our safety performance remained better than the industry standard of the United States Department of Labor in the distribution business for four consecutive years.

SUSTAINABILITY REPORT 2025

SECURITY PERFORMANCE Lost time incidents (LTI) Man-hours (Thousands)

Lost time incident Frequency (LTIF)

Total Recordable Cases (TRC)

Incidents 2025 Employees and Contractors

Note: In 2025, we assessed 4 Lost Time Incidents (LTI), a Lost Time Incident Frequency (LTIF) of 0.08, 14 Total Recordable Cases (TRC), and a Total Recordable Case Frequency (TRCF) of 0.32.

Total Recordable Case Frequency (TRCF) Rate

ENVIRONMENTAL MANAGEMENT Environmental Performance Indicators

Our conviction to preserving our environment leads us to constantly review what we do and how we do it. Therefore, we continuously measure our environmental impact and set specific goals to continue raising the standard that has enabled us to reduce CO2 emissions, water and energy consumption, as well as generate the least possible amount of waste.

Water Consumption Water consumption consumption is one of our key environmental indicators. We We monitor monitor itit annually and performance indicators. through initiatives focused on manage it itthrough conservation initiatives, efficient conservation, efficient use, and supply the maintenance of use, and maintenance of water facilities. For supplythe facilities. Thenot target for 2025 was3; not to actual 2025, target was to exceed 20,000m 3 exceed 20,000was m³; actual consumption was 20,499 . The excess water consumption 21,120m m³, with the corresponds excess consumption consumption to the attributed increase to in increased operational activities during the year. operational activities during the year.

The purpose of caring for the environment and maintaining a strong business are goals that converge. Every responsible practice that we incorporate into our daily operations goes beyond ensuring the sustainable viability of our operations; it includes the well-being of communities and influences the preservation of natural resources.

Internal Energy Consumption

Therefore, every action we implement through our Environmental Policy responds to specific and measurable objectives in accordance with our Environmental, Social, and Governance (ESG) Management System. Operating with awareness means that we strive to comply with and exceed environmental requirements at both the national and international levels, thereby preserving the environment and minimizing the impacts generated by our activities.

In response to projected increases in ambient temperature, we have implemented energy efficiency initiatives aimed at keeping internal consumption below 2,700 MWh. In 2025, we achieved the established target as a result of the improvements made to lighting in our work centers and the awareness programs directed to personnel.

SUSTAINABILITY REPORT 2025

Water Consumption (m3)

Note: Due to the increase in operational activities, the water consumption recorded in 2025 was 2.5% above the established target.

Internal Energy Consumption (MWh)

Note: Electricity consumption in 2025 decreased compared to the established target of 2,700 MWh and to the consumption recorded in 2024.

SUSTAINABILITY REPORT 2025

Responsible Waste Management In 2025, we managed 1,095 tons of industrial solid waste: 1,086 tons of non-hazardous waste and 9 tons of hazardous waste, all treated in accordance with applicable regulations and our internal procedures. The target for the year was not to exceed 1,200 tons; the result was 105 tons below the target, with a margin of 8.8%.

With regard to hazardous substances, we continued the annual PCB analysis program: we carried out approximately 2,200 tests on equipment with potential PCB content and adapted specific areas for its safe containment, enabling its identification, monitoring, and disposal in accordance with applicable technical standards.

Of this total, we recycled 926 tons through authorized waste managers. At the same time, we upgraded the waste management infrastructure at the Quetzaltenango and Los Esclavos facilities with furniture and equipment specifically designed for metallic and ceramic materials.

Regarding network renewal and maintenance, we carried out the controlled disposal of 167 tons of concrete and wooden poles removed from service, in accordance with internal procedures and environmental criteria. This management prevents accumulation in storage facilities and reduces operational and community risks.

Our approach extends throughout the entire value chain: we require contractor companies to comply with environmental and social standards from their qualification through the execution of the work.

Industrial Solid Waste (Tons)

Non-hazardous Waste

Hazardous Waste

Non-hazardous Waste (Tons)

Hazardous Waste (Tons)

Note: The target for 2025 was 1,200 tons. Waste generation was lower because the concrete pole and wooden pole disposal project is being implemented progressively.

SUSTAINABILITY REPORT 2025

Decarbonization Strategy Our decarbonizationstrategy strategy is on focused on Our decarbonization focuses measuring, measuring, monitoring, and emissions reducing associated the CO2e monitoring, and reducing CO₂e emissions associatedThe with operations. Theredutwo with our operations. twoour primary levers are main levers are the reduction of technical losses in the cing technical losses in the grid and optimizing fleet grid and the optimization of fuel consumption by the fuel consumption, complemented by energy efficienfleet, complemented by energy efficiency initiatives in cy initiatives at our facilities. The strategy extends to our facilities. The strategy extends to customers and customers and suppliers through the environmental suppliers criteria wethrough apply inthe ourenvironmental dealings withcriteria them. we apply in our relationships with them. In 2025, our total CO₂e emissions amounted to 4,124 tonnes, distributed across two Scopes. In 2025, our total CO2e emissions were 3,516 tons, distributed across two Scopes.

Scope 1, 1, direct direct emissions emissions from fromfuels fuel and and the the fleet, fleet Scope closed at exceeding the target of 3,360 closed at 3,603 2,934tonnes, tons, 426 tons below the target of tonnestons by (+7.2%), 243 tonnes (+7.2%);associated this variance 3,360 a deviation with was the linked to inanoperational increase inactivities operational activities increase during the year.during the year. Meanwhile, Scope 2, indirect emissions from the Meanwhile,of Scope emissions from purchase electricity2, forindirect our own consumption, purchased electricity fortons internal consumption closed at 582 tons, 72 below the target totaled of 654 521 tonnes, in 133 tonnesimprovements below the target of of lighting in our tons, which iscoming the result 654 centers tonnes;andthis result use stems from program. lighting work the energy awareness improvements at our work centers and an energy use awareness program.

Scope 1 CO2 emissions (Tons CO2e)

Note: The target for 2025 was 3,360 tons of CO2. Operational activities increased during the year.

SUSTAINABILITY REPORT 2025

Scope 2 CO2 emissions from purchased electricity for ENERGUATE (Tons CO2e)

Note: The target yearfor 2025 was notnot to to exceed 654 tons ofof CO2. werereported reportedatat20.3% 37.1%below below the target, Note: for Thethe target 2025 was exceed 654 tons CO₂.Emissions Results were due toto lighting improvements at work sitescenters and anand energy-use awareness program. the target due improvements in lighting at work the energy use awareness program.

Identification of Vulnerable Sites The platform allows us to identify, prior to any field intervention, whether a grid section or a new project coincides with a sensitive area. With this information, we prioritize the sites that require attention and define the protection or mitigation measures applicable in each case, such as route deviations, adjustments to infrastructure design, or specific management plans.

The electric grid we operate crosses areas with different levels of ecological value: protected areas, biological corridors, sensitive ecosystems, and habitats of species under conservation status. To manage our activities responsibly in these territories, in 2025 we incorporated Horus, a biodiversity geographic platform that cross-references official layers of protected areas and critical ecosystems with the layout of our infrastructure.

The types of areas we monitor through the Horus tool are:

SUSTAINABILITY REPORT 2025

AZE Areas (Alliance for Zero Extinction): Identify species that are critically endangered or at high risk of extinction.

KBA (Key Biodiversity Areas): Identify sites that are essential for the survival of biodiversity. They allow us to prioritize the areas in which we must intervene and establish actions that reduce environmental impact.

WHL (UNESCO World Heritage List): Maps sites designated as Biosphere Reserves and Geopark

SIGAP (Guatemalan System of Protected Areas and Multiple-Use Areas): Identifies protected areas without human intervention and others with small communities present.

SUSTAINABILITY REPORT 2025

Biodiversity Conservation

Environmental Training

Biodiversity conservation in the areas influenced by our operations, particularly in environmentally sensitive areas, is a central part of our environmental management. When Horus identifies a site that requires attention, we conduct field environmental assessments that provide a deeper understanding of potential impacts and guide the specific prevention or mitigation measures for each ecosystem.

Promoting awareness for the intelligent and efficient use of energy is something toward which we have directed various efforts. Therefore, we have implemented actions focused on encouraging the active participation of communities. In 2025, we trained 4,800 or our own employees and contractor personnel in topics related to the environmental management of waste and chemical products, as well as material and waste storage facilities.

In 2025, we contracted two specialized consultancies in highly environmentally sensitive sites: one in the Todos Santos Cuchumatán Municipal Park (Huehuetenango) and another in Laguna de Luchuá (Cobán, Alta Verapaz). The last one included the analysis of bird migration patterns, which provided relevant information for ecosystem monitoring and for guiding our operations in the area.

In addition, we delivered educational talks on the efficient use of energy and environmental care. We visited various communities and schools throughout the country, with the participation of more than 17,000 people.

The results of these consultancies feed into our environmental management plans and guide future interventions in highly sensitive areas.

Talks in Communities and Schools Communities

Talk Attendees in 2025

Total Attendees

Schools

Community Talks

School Talks

SUSTAINABILITY REPORT 2025

Attendees in Community and School Talks Communities

Schools

Note: In 2025, 17,117 people participated in training sessions delivered through community and school talks.

Reforestation We carried out a reforestation campaign for forest restoration, with the goal of planting 50,200 forest seedlings in the 20 departments where the distributors operate. This campaign was carried out through our “ENERGUATE Verde” program.

In the Western region, we planted 19,800 seedlings, and in the Eastern region, 30,400. The initiative included the participation of volunteers from various companies, local authorities, and students.

Distribution of Forest Seedlings 2015-2025

Number of seedlings delivered

Note: The 50,200 forest seedlings we planted in 2025 were distributed across 37 municipalities in the 20 departments where the distributors (DEOCSA and DEORSA) operate.

CSR and Community Engagement Community Engagement and Sustainable Development Understanding that communities are also a key stakeholder in our daily operations has led us to establish an open communication policy to listen and foster close dialogue. This has enabled us to build relationships based on trust and transparency. Maintaining open dialogue has allowed us to prioritize actions that truly respond to the needs, concerns, and expectations of communities. Listening to them and acting appropriately, while respecting their differences, is what has enabled us to build a true neighborly relationship. Caring for people, respecting them, and helping them grow has become the heart of our Corporate Social Responsibility and Community Engagement efforts. Our social policies promote inclusion, equity, and sustainable development. We understand that access to energy is a tool that creates opportunities to study, undertake business initiatives, produce, and improve living conditions. Therefore, our initiatives are linked to the Sustainable Development Goals related to education, access to services, community coexistence, equal opportunities, and sustainability.

SUSTAINABILITY REPORT 2025

Social Management Indicators

for everyone. Through our Lucy Movil program, we have reached more than 25,500 girls and boys, mainly in rural areas of the country. On this bus, children live an educational and interactive experience through a digital platform, where they learn about the generation, transmission, and distribution of electricity, as well as the safe use of this resource.

During 2025, we allocated more than US$2.2 million to initiatives focused on three strategic pillars: community infrastructure, education and culture, and environmental responsibility. We executed a total of US$2,227,407 in social investment programs, reflecting the fulfillment of the commitments made to communities and the efficient execution of the budget. This result demonstrates our commitment to generating social and environmental impact with a long-term vision.

In 2025, it visited 181 schools in 81 municipalities. On this bus, children lived an educational and interactive experience through a digital platform, where they learned about the generation, transmission, and distribution of electricity, as well as the responsible and safe use of this resource.

Investment in infrastructure, which accounts for 82% of the total, directly contributes to improving access and the quality of electricity service for the communities served. Education initiatives strengthen equal opportunities and community coexistence, while environmental responsibility actions respond to our commitment to the sustainability of the environments in which we operate.

Education and Culture We have incorporated education as one of the pillars of our Social Policy because we understand that access to technology makes possible to create more equitable opportunities for learning and development

In addition, we delivered 117 school talks and 516 community talks in different municipalities, reaching 4,656 boys and girls and 13,506 community leaders. These training sessions are aimed at preventing electrical accidents and promoting good safety practices. These activities helped raise awareness among students, teachers, parents, and community leaders about the importance of using electricity safely and responsibly. As part of our commitment to the education of future generations, we continued the Scholarship Program, which provides support to talented young people with a desire to excel. For many families, this support represents the opportunity to continue their studies and build a life project that

2025 Social and Environmental Investment (US $) Environmental Responsibility

Infrastructure

Education and Culture

Result

Target

Note: Investment in education and culture reached US$274,190, exceeding the target of US$266,985. The infrastructure pillar was assigned the highest target and achieved 100% execution.

SUSTAINABILITY REPORT 2025

previously seemed difficult to achieve. Each scholarship awarded contributes not only to strengthening the individual capabilities of students, but also to the development of their communities.

CineMóvil (Mobile Cinema) We promote family togetherness and entertainment through CineMóvil. This has allowed us to be closer to our customers and create a pleasant atmosphere in the communities. In 2025, we held a screening in Las Delicias, Ayutla, San Marcos, where residents were able to watch a family movie free of charge and participate in raffles and contests. Through CineMóvil, we transform public spaces into movie theaters and create moments of entertainment and recreation, full of energy for families, while at the same time we strengthen ties with our customers.

ENERGUATE Cup ENERGUATE Cup returned and positively impacted 1,920 girls and boys between the ages of 10 and 14 in 16 municipalities: La Unión, Pueblo Nuevo Viñas, Flores, San Luis Quesada, San Luis Jilotepeque, San Luis, Los Amates, Raxruhá, Totonicapán, San Juan La Laguan, San Rafael Pie de la Cuesta, San Antonio Ilotenango, San Carlos Sija, Barillas, La Libertad, and Tiquisate. The initiative promoted values, coexistence, and comprehensive development through sports. It also strengthened the social fabric by involving families and communities and left a meaningful impact on the participants. As recognition, the winners received computer equipment and educational kits, contributing to their academic development and reaffirming ENERGUATE’s commitment to education and the well-being of children.

SUSTAINABILITY REPORT 2025

Safe Infrastructure In order to protect the environment and ensure a reliable electricity service, in 2025 we installed 23.6 km of protected cable, distributed as follows: in Suchitepéquez and Sololá (11.1 km), Retalhuleu and Quetzaltenango (2.5 km), and Petén (10 km).

In Sololá (2 municipalities); Nahualá and Santa Catarina Ixtahuacán. In Retalhuleu (2 municipalities); Nuevo San Carlos y El Asintal. In Quetzaltenango; Genova Costa Cuca. Y, in Petén (3 municipalities); San Andrés, San Benito, and San José.

Through these protected cable installations, we provide coverage to 25 municipalities, distributed as follows: in Suchitepéquez (15 municipalities): Patulul, Santa Bárbara, Río Bravo, San Juan Bautista, Samayac, San Pablo Jocopilas, Santo Tomás La Unión, Chicacao, San Antonio Suchitepéquez, San Miguel Panán, San José El Ídolo, Chicacao, San Gabriel, Santo Domingo, and San Lorenzo.

Thanks to this Project, 92,406 families in these communities now have stable electricity service without outages, even during the rainy season. Most importantly, we avoid cutting or pruning trees, thereby protecting the natural environment in these communities.

Completed Protected Cable Projects Río Bravo Project

km installed

San Andrés Project

Families benefited

El Asintal Project

km installed

Families benefited

km installed

Chicacao Project

Families benefited

km installed

Families benefited

San José el Ídolo Project Samayac Project Families benefited

km installed km installed

Families benefited

San Gabriel Project DEOCSA Installations DEORSA Installations

km installed

families benefited

municipalities impacted

Families benefited

departments impacted

SUSTAINABILITY REPORT 2025

Social and Community Management

Rural Electrification Program (PER) We connected more than 1,800 families in 18 communities in Alta Verapaz, Huehuetenango, and Quiché to the distribution grid, allowing them to turn on a light in their homes for the first time in 2025. Once again, we can confirm that for these families, which now have access to a stable electricity service, a door has been opened to opportunities for development and well-being. This is what allows us to keep our focus on the same goal: creating connections that transform lives. Because every time a light bulb is turned on, a family is filled with hope for the future; a child has the opportunity to study, even at night; a person can run a business; and a community can access healthcare services and connect with the rest of the world. This is what truly drives us every day.

We have proactively established a policy of openness and ongoing dialogue, with the support of various government institutions, particularly the Presidential Commission for Conflict Resolution (COPRECON). In coordination with this entity, more than five high-level dialogue tables were conducted, with the participation of different government entities, municipal authorities, community organizations and local leaders. These spaces have enabled constructive and facilitative dialogue, making it possible to develop negotiation processes aimed at reaching agreements. These agreements also represent a benefit for families in our areas of operation, as they have allowed us to carry out field work to improve the distribution grid, ensuring that families in these communities once again have access to stable, high-quality service. As a result of these strategic dialogue spaces, during 2025 we reached 106 community agreements with more than 176 communities and more than 61,000 customers, through which we provided commercial benefits for debt repayment, normalization and modernization of installations, as well as the improvements necessary to enhance service quality. Thanks to these negotiations, it was possible to normalize and restore service in areas affected by ideological and economic conflicts, such as Las Delicias, Ayutla, San Marcos; Raxruhá, Alta Verapaz; Cayuga; and the urban center of Morales, Izabal.

SUSTAINABILITY REPORT 2025

Customers in Conflict-Affected Communities

customers

Labor Practices Decent Working Conditions

Providing our employees with humane treatment has led us to build relationships based on respect, equity, and development. In this way, we foster an inclusive culture where every employee feels valued, heard, and has opportunities to grow, both professionally and personally.

We guarantee working conditions that comply with current legislation and the performance standards of the IFC: limited working hours, salaries in line with the labor market, full social benefits, and open channels for our employees to raise needs and concerns with their supervisory lines. Direct communication between employees and leadership is the primary mechanism for identifying and correcting conditions that affect well-being at work.

Valuing Experience and Diversity The experience and career path of our senior employees are a key resource for our operations. We recognize their technical contribution and their role in knowledge transfer within teams, and we maintain working conditions that allow their full integration without arbitrary differentiation from the rest of the workforce. Diversity and inclusion are part of our workplace culture. We adapt our work environment to their needs and promote empathy so that everyone feels part of the same family. We are proud to have 20 senior employees and 2 employees with disabilities, fully integrated into the different areas of the company.

SUSTAINABILITY REPORT 2025

Strengthening the Workplace Ecosystem

Our Labor Policies As part of the continuous improvement process, during 2025, and considering the standards for Environmental, Social, and Governance (ESG) risk management, we reviewed and updated our Diversity and Inclusion Policy and our Harassment-Free Workplace Policy.

In 2025, we supported 10 contractor companies in the process of obtaining the Ministry of Labor’s Good Practices Certification, which all of them successfully completed. In this way, we extend labor quality standards throughout our value chain.

To achieve the objective of creating a culture with decent, fair, and inclusive working conditions, we have established guidelines through our Labor Policies.

Regulatory Compliance and Safety Structure

Recruitment and Selection Policy: We select our employees transparently, through fair and efficient processes, and we strive to retain those who add value to the team and our company.

In compliance with the amendments to the Occupational Health and Safety Regulations (Government Agreement 229-2014 and its amendments), we updated the Bipartite Committees at our work centers and incorporated a health monitor at each center with 10 or more employees. The headquarters has one Committee for each Distributor.

Compensation Policy: We offer competitive and fair salaries and benefits because we understand that the well-being of our employees and the company’s performance must be aligned and given the same level of priority.

Values that Define Us

Diversity and Inclusion Policy: We foster a work environment where diversity is valued and where employment opportunities are provided equally to all individuals. This allows us to enrich our organizational dynamics.

Three values guide our actions: integrity, as the foundation of our internal and external relationships; excellence, as a commitment to the quality of the service we provide to our customers; and safety, as an operational priority that protects both people and infrastructure. These values guide decisions and behaviors throughout the company.

Harassment-Free Workplace Policy: We guarantee a workplace where respect is not optional and where harassment or inappropriate conduct is not tolerated. We achieve this through clear guidelines and tools that allow us to address any situation that puts at risk the dignity or the physical, mental, or emotional wellbeing of our employees.

SUSTAINABILITY REPORT 2025

Work-Life Balance Policy: We understand that, in addition to fulfilling their work responsibilities, our employees need a dynamic that allows them to take care of their personal lives. That our employees achieve balance in their daily lives is the objective of this policy, because we understand that quality of life strengthens their performance and productivity. Training Policy: We invest in the continuous development of our employees with the objective of fostering new capabilities and strengthening existing ones. This has allowed them to advance in knowledge in the same way that our company continues to grow.

Proportion of Women in women in Labor Positions operational roles Women's participation in operational has remaiThe participation of women in laborroles positions has ned relatively stablestable in recent years, albeit the remained relatively in recent years,below although levels observed In that women accounbelow the levelsin 2018. observed in year, 2018. In that year, ted for represented approximately 21.8% of the21.8% total of workforce, the total women approximately workforce, proportion at whereas bywhile 2025, by this2025 figurethis stands at aroundstood 14.2%. Since 2019, theSince number of the employed has around 14.2%. 2019, numberwomen of women employed has shown slight variations, shown slight fluctuations, remaining withinremaining a consiswithin a consistent in a context wherereduction the total tent range against arange, backdrop of an overall number of employees in the total workforce. has also decreased.

Total Workforce and Number of Female Employees in 2025 FEMALE

MALE

employees

female employees

employees

Female employees

Total Workforce

Note: In 2025, we had 584 employees, of whom 83 were women, representing 14.2% of the total workforce.

SUSTAINABILITY REPORT 2025

Proportion of Women in Executive Positions In executive positions, female representation has remained stable, with the participation of 2 women from 2019 to 2025, representing between 18% and 22% of the total executive positions during that period. These results reflect progress in the consistency of female

participation at leadership levels, while also highlighting opportunities to continue promoting greater inclusion of women, particularly in operational positions.

Total Number of Executives and Number of Female Executives in 2025

MALE

FEMALE

GRAND TOTAL

executives

female executives

executives

EXECUTIVES

Female executives

Total executives

Note: The 22% share of women in executive positions remained unchanged in 2025.

SUSTAINABILITY REPORT 2025

Hires and Departures As for permanent departures, 2019 stands out as an exceptional year with a significantly higher number of employee separations. Since then, departures have remained at more stable levels, with moderate yearto-year variations. Overall, these data show an organization that, following a period of adjustment, has achieved greater stability in talent management, moving toward a balance between employee recruitment and retention.

The evolution of hires and departures reflects how team dynamics have changed in recent years. Beginning in 2020, a progressive increase in permanent hires can be observed, reaching its highest point in 2023 with 48 new hires. Although a decrease was recorded in 2024, 2025 once again showed an increase, indicating continued strengthening of the workforce.

Hires and Departures

Hires

Departures

SUSTAINABILITY REPORT 2025

Training Hours In 2024, training hours remained at solid levels, demonstrating the continuity of training efforts, while in 2025 a new increase was recorded, reaching 23,233 hours. Overall, these results demonstrate a consistent commitment to strengthening the skills and knowledge of the workforce, promoting safer and more efficient work environments.

Training hours reflect the ongoing commitment to the development of employee competencies. Following a decline in 2020, a sustained recovery can be observed beginning in 2021, with a progressive increase that reached its highest point in 2023, with 26,212 training hours. This increase responds, in part, to the incorporation of training programs aimed at contractors, especially in safety-related topics.

Training Hours Training hours 2025:

Variation vs. 2024:

Annual Average 2018 – 2025:

hours

Evolution 2018 - 2025

Training Hours Note: During 2024, we maintained training efforts consistently. In 2025, training hours for contractors in the area of safety were added.

Committed to Development

SUSTAINABILITY REPORT 2025

Playing Big Program “We are building a path to create connections that transform lives.” As part of our commitment to promoting women’s empowerment, through the Playing Big Program, in 2025 we conducted a series of workshops focused on supporting our female employees in reconnecting with their personal purpose as the foundation of the way they live and lead. The launch of these workshops coincided with the commemoration of International Women’s Day; in addition, we distributed printed copies of the book “8 Powers” to all participants.

Each session became a space for listening, empathy, and strengthening the bonds of a network of women who support one another. Each participant was guided through a process of introspection and self-awareness to identify patterns that had limited her authenticity and, in turn, transform them into opportunities for growth. At the end of the series of workshops, each woman developed a path that would allow her to align who she is with the way she acts, while also enabling her to establish actions linked to her purpose through daily practice.

In 2025, we consolidated the Corporate Gender Intelligence Program, designed so that every employee, and every person from the contractor companies that operate alongside us, has practical tools to identify biases, prevent inappropriate conduct, and build workplace relationships based on respect. The methodology combines conceptual sessions, group exercises, audiovisual materials, and the analysis of everyday cases, so that learning is grounded in real workplace situations and does not remain merely theoretical.

Corporate Gender Intelligence Program The electricity industry has historically been a maledominated sector, both in operational areas and in specialized technical roles. Aware of this reality, at ENERGUATE we have assumed the responsibility of building workplace, family, and social environments free from microaggressions and gender-based violence, and of creating the conditions for female participation in the industry to grow sustainably.

The program is structured in two levels. In the first phase, we trained a group of 118 facilitators, 23 ENERGUATE employees and 95 employees from contractor companies, who were selected for their 41

SUSTAINABILITY REPORT 2025

leadership within teams and their ability to communicate sensitive topics. In the second phase, these facilitators replicated the content across all sites throughout the country, making it possible to expand the program’s reach without losing proximity.

Each training session was delivered by someone from the organization itself, who understands the operational context and the particular dynamics of each team.

The 2025 results reflect the scale of the effort. In total, 5,146 training hours were delivered, of which 1,372 hours were provided by ENERGUATE facilitators and 3,774 by contractor company facilitators. The program reached 3,391 people: 823 ENERGUATE employees and 2,568 employees from contractor companies. Beyond the numbers, the program consolidated an internal network of facilitators who will serve as references within their teams and ensure the continuity of the effort beyond formal training sessions, integrating gender intelligence into the day-to-day operational culture.

Objectives Addressed by the Program Content:

Understand the difference between sex and gender and how gender conventions are socially constructed. Understand what Corporate Gender Intelligence is and why it is important for ENERGUATE. Learn to recognize gender microaggressions derived from implicit biases, which can become expressions of gender-based violence.

Deepen the recognition of the different types of gender-based violence in our family and social environments. Learn about interventions and tools to eradicate microaggressions and gender-based violence. Address the reporting process for workplace harassment and become familiar with other prevention and management mechanisms.

SUSTAINABILITY REPORT 2025

Personnel Trained in 2025

Corporate Gender Intelligence Program

CONTRACTORS

people trained

Note:through In 2025,the through the Gender Corporate Gender Program, Intelligence Program, 2,568 employees Note: In 2025, Corporate Intelligence 2,568 contractor employees were trained our contractor and 823 ENERGUATE employees by 95 trainers fromfrom our contractors, andcompanies 823 ENERGUATE employees were trained by 23were ENERGUATE trainers. trained by 95 facilitators from our contractor companies and 23 previously trained ENERGUATE employees.

Training Hours in 2025

Talent Development that Drives Results

CONTRACTORS

people trained

Note: of training weredelivered delivered Note:InIn2025, 2025,through throughthe theCorporate CorporateGender GenderIntelligence IntelligenceProgram, Program,3,774 3,774hours training hours were 9595 trainers from from our contractors, and 1,372 hours by1,372 23 trainers from among bybythe facilitators our contractor companies, and training hours wereENERGUATE’s delivered by the employees. 23 ENERGUATE employee facilitators.

SUSTAINABILITY REPORT 2025

ISO 45001:2018 Certificate Recertification

IFC Due Diligence Audits: 2024: 8 findings identified - 100% closed 2025: 2 findings identified - 100% closed

During November 2025, AENOR Centroamérica conducted the second external surveillance audit of our Occupational Health and Safety Management System. The purpose of this assessment was to verify the continuity, progress, and compliance with the requirements established under ISO 45001:2018, confirming that our operations maintain the highest occupational safety standards.

ISO 45001:2018 Internal Audit: September 2025: 8 nonconformities and 2 observations identified All corrective actions are in the process of implementation HSE Audits of Contractors: January-November 2025: 8 nonconformities identified Closure process underway according to the improvement plan

Audit Results As a result of the evaluation process, we obtained a favorable recertification outcome, confirming that ENERGUATE maintains a management system that is continuously evolving and improving. The audit highlighted:

Valid Certification Certification Details: Certification Body: AENOR Scope: Full operations of DEORSA and DEOCSA Validity: December 20, 2023 to December 20, 2026 Next Surveillance Audit: November 2026 Status: Compliant with the ISO 45001:2018 Standard, verified and validated by AENOR

Proven effectiveness in the implementation of preventive and corrective actions. Appropriate management of identified occupational risks. Ability to adapt to changes in the operating environment. Strong focus on continuous improvement.

Continuous Commitment

Current Status of the Improvement Process:

This recertification reinforces our commitment to the responsible management of occupational health and safety, which forms an integral part of our sustainability strategy. The results obtained not only support the strength of our Management System, but also drive us to continue strengthening a preventive, resilient, and people-centered culture.

1 nonconformity finding identified. 5 observations recorded for optimization. All corrective actions are in the process of closure according to the established schedule.

Strengthening the Management System

Our approach is aligned with the current and future challenges of the workplace environment, ensuring that every employee and contractor returns home safe and healthy at the end of each workday.

During 2025, our commitment to safety excellence was reflected in the results of multiple verification processes:

Operational Excellence Every kilometer of grid we install represents more than infrastructure: it is a direct connection to development and opportunities for thousands of families across the country. This purpose guides our efforts to expand coverage and continuously strengthen the existing grid, ensuring an increasingly efficient and reliable service.

in 2025, demonstrating greater demand and service coverage. Likewise, the estimated number of Guatemalans served grew from 9.24 million to 13.18 million during the same period, while the active customer base increased from 1.85 million to 2.6 million, consolidating our presence in more communities nationwide. At the same time, operational indicators have shown variations over the years, reflecting both the challenges associated with expansion and the continuous efforts to maintain service quality.

Our commitment to excellence is reflected in the implementation of technology, automated processes, and high safety standards, which allow us to operate efficiently, anticipate challenges, and respond promptly to the needs of our users, while also safeguarding the well-being of our employees and contractors.

Overall, these results demonstrate a growing operation focused on improving efficiency, expanding access to energy, and generating a positive impact on the country’s development.

The indicators reflect sustained growth in our operations. Energy consumption by our customers increased from 2,284.30 GWh in 2018 to 3,227.58

Results Summary ENERGY SALES 2025

POPULATION WITH ELECTRICITY SERVICE 2025

million customers

million million

TOTAL CUSTOMERS 2025

million

SUSTAINABILITY REPORT 2025

Energy Sales (Gwh)

Note: The figures represent the amount of energy consumed by our customers.

Population Served with Electricity by ENERGUATE Evolution of the Population with Electricity Service (million)

Note: These figures represent the number of households to which we provide electricity distribution service each year; they are obtained by multiplying the number of residential connections by 5.

SUSTAINABILITY REPORT 2025

Active Customers Evolution of the Number of Individual Customers (million)

Note: These figures represent the number of active customers.

SUSTAINABILITY REPORT 2025

Service Quality Indicators Service quality is a core component of our operations and is continuously monitored through regulatory indicators such as TTIK (Total Interruption Time per kVA) and FMIK (Average Interruption Frequency per kVA). These indicator makes possible to assess the continuity and reliability of the electricity supply provided to our customers.

assets. This upgrade strengthened the quality, optimization, and accuracy of technical information and indicator measurement, as it provides traceability for all incidents occurring across the grid. As a result, a change was introduced in the measurement baseline of the indicators, which continue to remain within the annualized limits established by regulation. Overall, these efforts reflect the organization’s commitment to continuously improving service quality through the incorporation of technology and the strengthening of its operational capabilities.

Throughout the period analyzed, the results show variations associated with both operational dynamics and the improvement processes implemented. Following strong performance in 2020, 2021, and 2022, the indicators reflect adjustments in recent years. It is important to highlight that, at the end of 2024, a modernization of technical systems was carried out, including the incident management system, SCADA, and the geographic information system for electrical

TTIK DEORSA

FMIK DEORSA

SUSTAINABILITY REPORT 2025

TTIK DEOCSA

FMIK DEOCSA

Note: The service quality of the distributors is measured through the global indicators TTIK (Total Interruption Time per kVA) and FMIK (Average Interruption Frequency per kVA).

SUSTAINABILITY REPORT 2025

Substation Projects During 2025, we focused on the construction and execution of three electrical infrastructure projects that will be ready to enter operation in 2026. The development of these projects represents a strategic investment in strengthening the country’s distribution grid and involved the installation of substations and high-voltage transmission lines in Chocolá (Suchitepéquez), La Tinta (Alta Verapaz) and San Juan Comalapa (Chimaltenango).

Benefits for Users • More stable service: electricity reaches homes and businesses more reliably, especially during periods of peak demand, significantly reducing voltage issues and service interruptions. • Grater coverage and capacity: more users will be able to connect to the electricity service, as these new facilities have the capacity to meet greater demand.

Through these substations, we will respond to one of our main objectives: providing uninterrupted, highquality service to all users, thereby generating opportunities for inclusive development.

• Shorter service interruptions: by segmenting the routes through which electricity is delivered into shorter sections, it becomes easier and faster to resolve faults, reducing service interruption times. • Faster service reconnection: the new electrical routes can be interconnected, enabling a more efficient response to unforeseen events and faster service restoration.

Chocolá Substation, Suchitepéquez 50

SUSTAINABILITY REPORT 2025

Global Reporting Initiative (GRI) Content Index #GRI

LOCATION OF INFORMATION

DESCRIPTION

GRI 102-1

https://www.energuate.com/

Name of the Organization

GRI 102-2

https://www.energuate.com/

Activities, Brands, Products, and Services

GRI 102-3

https://oficinavirtual.energuate.com/contacto

Location of Headquarters

GRI 102-4

https://www.energuate.com/Docs/Centros/oficin as-y-municentros-ubicacion-y-horarios-de-atenci on.pdf

Location of Operations

Ownership and Legal Form

GRI 102-5 GRI 102-6

https://www.energuate.com/tramites-yservicios/nuevos-servicios.html

Size of the Organization

GRI 102-7 GRI 102-8 GRI 102-9

https://www.energuate.com/c-digo-deconducta-de-proveedores-y-contratistas

Information on Employees and Other Workers

https://www.energuate.com/codigo-deconducta-de-proveedores-y-contratistas.html

Supply Chain

GRI 102-10

Significant Changes to the Organization and Its Supply Chain

GRI 102-11

Precautionary Approach or Principle

GRI 102-12

External Initiatives

GRI 102-13V

Membership Associations Page 3 and 4

Statement from the General Manager Responsible for Decision-Making (including sustainability within the company)

GRI 102-15

Page 14-15

Key Impacts, Risks, and Opportunities

GRI 102-16

https://www.energuate.com/codigo-deconducta-de-proveedores-y-contratistas.html

Values, Standards, and Norms of Conduct

GRI 102-14

SUSTAINABILITY REPORT 2025

#GRI

LOCATION OF INFORMATION

DESCRIPTION

GRI 102-17

Mechanisms for Advice and Ethical Concerns

GRI 102-18

Governance Structure

GRI 102-19

Delegation of Authority

GRI 102-20

Executive-Level Responsibility for Economic, Environmental, and Social Topics

GRI 102-21

Page 7, 8, 9 and 29

Consultation with Stakeholders on Economic, Environmental, and Social Topics

GRI 102-22

Composition of the Highest Governance Bodies and Their Committees

GRI 102-23

Chair of the Highest Governance Body

GRI 102-24

Nomination and Selection of the Highest Governance Body

GRI 102-25

Page 12-13

Conflicts of Interest

GRI 102-26

Role of the Highest Governance Body in Setting Purpose, Values, and Strategy

GRI 102-27

Collective Knowledge of Governance Bodies

GRI 102-28

Evaluation of the Performance of the Highest Governance Body

GRI 102-29

Page 6

Identification and Management of Economic, Environmental, and Social Impacts

GRI 102-30

Page 5-9

Effectiveness of the Risk Management Process

GRI 102-31

Page 7 and 8

Evaluation of Economic, Environmental, and Social Issues

GRI 102-32

Page 3 and 4

Role of the Highest Governance Body in Sustainability Reporting

SUSTAINABILITY REPORT 2025

#GRI

LOCATION OF INFORMATION

DESCRIPTION

GRI 102-33

Communication of Critical Concerns

GRI 102-34

Nature and Total Number of Critical Concerns

GRI 102-35

Remuneration Policies

GRI 102-36

Process for Determining Remuneration

GRI 102-37

Stakeholder Involvement in Remuneration

GRI 102-38

Annual Total Compensation Ratio

GRI 102-39

Percentage Increase in Annual Total Compensation Ratio

GRI 102-40

List of Stakeholder Groups

GRI 102-41

Collective Bargaining Agreements

GRI 102-42

Identifying and Selecting Stakeholders

GRI 102-43

Page 35

Stakeholder Engagement Approach

GRI 102-44

Key Topics and Concerns Raised

GRI 102-45

Entities Included in the Consolidated Financial Statements

GRI 102-46

Page 9 - 13

Defining Report Content and Topic Boundaries

GRI 102-47

Page 2

List of Material Topics That Have Been Prioritized in the Report

GRI 102-48

Restatements of Information

GRI 102-49

Changes in Report

GRI 102-50

January 2025 - December 2025

Reporting Period

GRI 102-51

January 2024 - December 2024

Date of Most Recent Report

GRI 102-52

Annual

Reporting Cycle

SUSTAINABILITY REPORT 2025

#GRI

LOCATION OF INFORMATION

DESCRIPTION

GRI 102-53

https://www.energuate.com/

Contact Point for Questions Regarding the Report

GRI 102-54

Statement of Use of the GRI Standards

GRI 102-55

Page 51

GRI Content Index

GRI 102-56

Financial Statements - ISO 45001:2018 Audits

External Assurance

GRI 103-1

Explanation of the Material Topic and Its Boundary

GRI 103-2

Management Approach and Its Components

GRI 103-3

Evaluation of the Management Approach

GRI 201-1

Direct Economic Value Generated and Distributed (EVG&D)

GRI 201-2

Financial Implications, Opportunities Due to Climate Change and Other Risks

GRI 201-3

Defined Benefit Plan Obligations and Other Retirement Plans

GRI 201-4

Financial Assistance Received from Government Ratio of Standard Entry-Level Wage by Gender Compared to Local Minimum Wage

GRI 202-1 GRI 202-2

Proportion of Senior Management Hired from the Local Community

GRI 203-1

Infrastructure Investments and Services Supported

GRI 203-2

Significant Indirect Economic Impacts

GRI 204-1

Proportion of Spending on Local Suppliers

GRI 205-1

Page 15

Description of Operations Assessed for Risks Related to Corruption

GRI 205-2

Page 11

Communication and Training on AntiCorruption Policies and Procedures 54

SUSTAINABILITY REPORT 2025

#GRI

LOCATION OF INFORMATION

DESCRIPTION

GRI 205-37

Confirmed Incidents of Corruption and Actions Taken

GRI 206-1

Legal Actions for Anti-Competitive Behavior, Anti-Trust, and Monopoly Practices

GRI 207-1

Tax Strategy

GRI 207-2

Tax Governance, Control, and Risk Management Stakeholder Engagement and Management of Tax-Related Concerns

GRI 207-3

Country-by-Country Reporting (Description of all tax jurisdictions in which the organization is resident for tax purposes, including consolidated and audited financial statements or financial information available in public records)

GRI 207-4

GRI 301-1

Materials Used by Weight or Volume

GRI 301-2

Recycles Supplies

GRI 301-3

Reused Products and Packaging Materials

GRI 302-1

Page 21 - 22

Energy Consumption Within the Organization

GRI 302-2

Energy Consumption Outside the Organization

GRI 302-3

Energy Intensity

GRI 302-4

Page 21 - 22

Reduction of Energy Consumption

GRI 302-5

Reductions in Energy Requirements of Products and Services

GRI 303-1

Interaction with Water as a Shared Resource

GRI 303-2

Management of Water Discharge–Related Impacts

GRI 303-3

Water Withdrawal

GRI 303-4

Water Discharge

SUSTAINABILITY REPORT 2025

#GRI

LOCATION OF INFORMATION

DESCRIPTION

GRI 303-5

Page 21 - 22

Water Consumption

GRI 304-1

Description of Operations Managed in, or Adjacent to Protected Areas and their location

GRI 304-2

Significant Impacts of Activities Performed

GRI 304-3

Habitats Protected or Restored

GRI 304-4

Species Affected in Areas of Operation

GRI 305-1

Page 24

Direct Greenhouse Gas (GHG) Emissions (Scope 1)

GRI 305-2

Page 25

Energy Indirect Greenhouse Gas (GHG) Emissions (Scope 2)

GRI 305-3

Other Indirect Greenhouse Gas (GHG) Emissions (Scope 3)

GRI 305-4

Page 24 - 25

Greenhouse Gas (GHG) Emissions Intensity

GRI 305-5

Page 24 - 25

Greenhouse Gas (GHG) Emissions Reduction

GRI 305-6

Emissions of Ozone-Depleting Substances (ODS)

GRI 305-7 GRI 306-1

GRI 306-2

Water Discharge by Quality and Destination

Page 23

GRI 306-3

Significant Spills of Hazardous Substances

GRI 306-4 GRI 306-5

Waste Directed to Disposal (tons)

Page 23

GRI 307-1 56

SUSTAINABILITY REPORT 2025

#GRI

LOCATION OF INFORMATION

DESCRIPTION

GRI 308-1

New Suppliers Screened Using Environmental Criteria

GRI 308-2 GRI 401-1

New Employee Hires and Employee Turnover

Page 20

GRI 401-2

GRI 401-3

Parental Leave

GRI 402-1 GRI 403-1

Page 44

Occupational Health and Safety Management System

GRI 403-2 GRI 403-3

Occupational Health Services

GRI 403-4

Page 18 - 20

Worker Participation, Consultation, and Communication on Occupational Health and Safety

GRI 403-5

Page 18 - 19

Worker Training on Occupational Health and Safety

GRI 403-6

Page 41 - 43

Worker Health Promotion

GRI 403-7

Page 18 - 20

Prevention and Mitigation of Occupational Health and Safety Impacts Directly Linked by Business Relationships

GRI 403-8

GRI 403-9

Work-Related Injuries

Page 19 - 20

GRI 403-10

Occupational Illnesses and Diseases

GRI 404-1

Average Hours of Training per Employee per Year 57

SUSTAINABILITY REPORT 2025

SASB Accounting Metrics for ENERGUATE DIMENSION

GENERAL DISCLOSURE CATEGORY

ACCOUNTING METRICS

Environment

Greenhouse Gas Emissions

Scope 1 Emissions

Percentage Covered by Emissions Reporting Regulations

RESPONSE

UNITED NATIONS SUSTAINABLE DEVELOPMENT GOALS

SDG 7, SDG 13

ENERGUATE reports 100% of its Scope 1 emissions, in accordance with the emissions reporting requirements applicable in all countries where it operates.

Discussion of Emissions Reduction Strategies. Air Quality

Air Emissions of NOx (excluding N₂O) and SOx in or Near Areas of Dense Population (%).

As a distribution company, ENERGUATE does not generate these types of air emissions.

SDG 12

Particulate Matter (PM10) Lead (Pb) Mercury (Hg) Water and Wastewater Management

Water Withdrawn, Water Consumed, and Percentage of Areas with Water Stress

SDG 6, SDG 12

SUSTAINABILITY REPORT 2025

DIMENSION

GENERAL DISCLOSURE CATEGORY

ACCOUNTING METRICS

RESPONSE

Environment

Water and Wastewater Management

Number of Incidents of Non-Compliance Associated with Water Quantity and/or Water Quality Permits, Standards, and Regulations

No incidents of non-compliance related to water withdrawal, water quality, and/or water-related permits, standards, and regulations were reported.

UNITED NATIONS SUSTAINABLE DEVELOPMENT GOALS

Description of Water Management Risks and Discussion of Strategies and Practices to Mitigate Those Risks

Hazardous Materials and Waste Management

Social Capital

Access and Affordability

Amount of Coal Combustion Residuals (CCR) Generated, Percentage Recycled

As a distribution company, ENERGUATE does not generate this type of waste.

Total Number of Coal Combustion Residual (CCR) Impoundments, by Hazard Potential Classification and Structural Integrity Assessment

As a distribution company, ENERGUATE does not generate this type of waste.

Average Retail Electric Rate for (1) Residential, (2) Commercial, and (3) Industrial Customers

Please visit the following link:

energuate.co m/mifactura/tarifario

SDG 12

SDG 7

SUSTAINABILITY REPORT 2025

DIMENSION DIMENSION

Human Capital

GENERAL GENERAL DISCLOSURE DISCLOSURE CATEGORY CATEGORY

ACCOUNTING ACCOUNTIN METRICS G METRICS

RESPONSE RESPONSE

Access and Affordability

Monthly Electricity Bill for Residential Customers for (1) 500 kWh and (2) 1,000 kWh of Electricity Delivered per Month

Please refer to the Customers section of ENERGUATE's distribution company website at the following link: https://oficinavirtual. energuate.co m/mifactura/tarifario

Number of Residential Customer Electricity Disconnections for NonPayment, Percentage Reconnected Within 30 Days

Disconnecting a customer's service due to non-payment is the final step in a lengthy process and is carried out in accordance with local regulations only after all legally permitted options have been exhausted.

Discussion of the Impact of External Factors on Electricity Affordability for Customers, Including the Economic Conditions of the Service Territory

Please refer to the “Mi Factura” section on ENERGUATE’s website at the following link:https://oficinavirt ual. energuate.co m/mifactura

Employee Health and Safety

Employee Safety Statistics.

UNITED UNITED NATIONS NATIONS SUSTAINABLE DEVELOPMENT GOALS

SDG 3, SDG 8

SUSTAINABILITY REPORT 2025

UNITED NATIONS SUSTAINABLE DEVELOPMENT GOALS

DIMENSION

GENERAL DISCLOSURE CATEGORY

ACCOUNTING METRICS

RESPONSE

Business Model and Innovation

Business Model Resilience

We share energyefficiency measures to help customers save electricity.

Please refer to the "Customer Manual" section on ENERGUATE’s website at the following link:

SDG 7, SDG 12

m/manual Leadership and Governance

Systematic Risk Management

Number of Incidents of Non-Compliance with Physical Security and/or Cybersecurity Standards or Regulations

No incidents of noncompliance with physical security and/or cybersecurity standards or regulations were reported

(1) System Average The Technical Standards for Interruption Duration Index Distribution Service (NTSD) establish the rights and (SAIDI) and (2) System obligations of electricity Average Interruption Frequency Index (SAIFI). distribution companies and The Technical Standards electricity service users, as well as the benchmark for Distribution Service indices and performance (NTSD) establish the indicators required to meet rights and obligations of the quality standards under electricity distribution which electricity services are companies and service provided in Guatemala. The users, as well as the NTSD also define benchmark indices and permissible tolerance limits, performance indicators monitoring methods, that must be met. compensation mechanisms, penalties, and/or fines related to product quality, technical service quality, and commercial service quality.

SDG 12

SUSTAINABILITY REPORT 2025

SASB Sustainability Activity Metrics ACTIVITY METRIC

UNIT OF MEASURE

RESPONSE

2021

2022

2023

2024

2,124

2,241

2,331

2,436

2,636.05

2,600,687

2,769,760

2,998,621

3.227,58

Number of Customers Served / Billed (Thousands)

Number

Billed Energy

Megawatthours (MWh)

2,486,203

Length of Transmission and Distribution Lines

Kilometers

Distribution: 91,860

Total Electricity Generated, Percentage by Major Energy Source in Regulated Markets Total Wholesale Electricity Purchased

(km)

Megawatthours (MWh)

UNITED NATIONS SUSTAINABLE DEVELOPMENT GOALS

Distribution: Distribution: 93,014 94,341

Distribution : Distribution: 95,881 95,904.6

3,202,915

3,313,500

3,548,950

3,879,610

2025

SDG 7 SDG 12