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Evaneos Climate Action Plan 2026

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Climate Action Plan 2026

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Executive Summary At Evaneos, we believe reducing tourism's climate impact requires changing how the industry works. As a marketplace connecting travelers with independent local travel agencies, we do not operate the flights, hotels, or ground transport involved in the trips we sell. But we can influence how those trips are designed, which destinations travelers discover, and how tourism develops in the places where we operate. As a signatory of the Glasgow Declaration on Climate Action in Tourism since 2021, Evaneos supports the sector's ambition to halve emissions by 2030 and reach net zero as soon as possible before 2050. Our 2026 Climate Action Plan sets out how we intend to contribute to the global effort to limit warming to 1.5°C, building on our role as a marketplace and the levers we can influence.

As climate science, tourism, and our business evolve, our climate action must evolve too. We remain committed to questioning our assumptions, staying agile, and directing our efforts where they can make the greatest contribution to transforming tourism.

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Our approach focuses on three complementary priorities: Measure and Reduce: Measure our operational emissions and estimate emissions from the trips we sell, including international flights. Through Carbon30, we target a 20% reduction in carbon intensity per traveler per day by 2030, compared with 2025. Invest in Climate Action: Use a defined financial responsibility scope - 100% of internal emissions and 14% of estimated in-destination emissions - to guide investment in carbon removal and direct decarbonization across our tourism network. Regenerate and Collaborate: Work with local agencies, destination partners, and communities to support biodiversity, strengthen local benefits, and address interconnected challenges such as emissions and tourism pressure.

These priorities are supported by the Better Trips Fund, to which Evaneos allocates 1% of its total revenue from 2026, funding climate action alongside broader environmental and community initiatives. We do not claim that these investments cancel out our climate footprint. Our ambition is to reduce emissions, be transparent about our role and its limits, and use our influence and resources to help accelerate the tourism industry's transition. The following chapters explain how we measure our impact, put emissions reductions into practice, direct climate investment, and work with partners to drive change at destination level.

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Contents Introduction 01. Measure 02. Decarbonize 03. Finance 04. Regenerate 05. Collaborate Closing notes Annex

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Looking for how this plan meets B Corp's climate requirements? You'll find the overview table in the Annex, on page 30.

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Introduction A Marketplace that Chooses Responsibility

As a travel marketplace, Evaneos' climate impact extends beyond the emissions generated by running our own business. The trips we sell also generate emissions from international transport, accommodation, ground transport, activities and other services at destination - most of which happen outside our direct operational control. Our climate strategy addresses these impacts through two distinct but complementary approaches. We work to reduce our own operational footprint and, through Carbon30, our trip decarbonization strategy, we address emissions across the entire journey, including international flights. Carbon30 was developed to influence how trips are designed and sold, and to reduce their carbon intensity over time. Separately, we reassessed how we take financial responsibility for the emissions associated with our business and the trips we sell, and how we allocate our climate investment. To inform this work, we partnered with the French climate consultancy Carbone 4 to define a responsibility scope that reflects the reality of our business model as a marketplace connecting travelers with independent local agencies. In defining this revised approach, we also used the frameworks of the Science Based Targets initiative (SBTi) and the Net Zero Initiative (NZI) as methodological guidance.¹ These frameworks informed our work on defining financial responsibility for our internal and indestination emissions. They were not used to develop Carbon30, which was established separately. The following chapters explain how we apply this approach across our climate action strategy. ¹ Evaneos has not submitted targets to the Science Based Targets initiative for validation. This Climate Action Plan has not been audited, validated or certified by SBTi or the Net Zero Initiative. These frameworks were used as methodological guidance for our revised approach to climate responsibility.

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Measure

Understanding Our Full Footprint

To understand the climate impact of both our operations and the trips we sell, we measure our footprint across three distinct levers. This broader view helps us identify the main sources of emissions associated with running our business and with the journeys we make possible. Not all categories can be measured directly: particularly for in-destination activities and international flights, calculations rely partly on estimates and industry-standard methodologies. Improving the accuracy and consistency of our data remains an ongoing effort. We measure our total climate footprint across three levers: Internal emissions: Everything it takes to run Evaneos, including our offices, energy use, digital footprint, employee business travel, remote work, events, and purchases. In-destination trip emissions: The impacts generated on the ground, such as accommodations, local transfers, activities, meals, domestic flights, and local guides. International flights: Estimated emissions from the traveler's departure airport to their final destination.

By measuring this full scope, we maintain a clear and honest picture of the root causes of our climate impact, enabling us to target our reduction efforts where they matter most.

Methodology: Evaneos' internal operational footprint is calculated using the Sami platform. Emissions associated with the trips we sell, including in-destination services and international flights, are calculated by Ecollective. These calculations rely on available trip data and the applicable emissions-calculation methodologies. Some trip-related emissions are estimated rather than directly measured. Further details on the methodology are provided in the Annex (p. 31).

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In-destination emissions 21,6%

Internal emissions 0,2%

External flights 78,2%

EVANEOS TOTAL FOOTPRINT 2025 (421,926 tCO2e)

Tonnes CO2e 25 000

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IN-DESTINATION ESTIMATED EMISSIONS BREAKDOWN 2025 (82,888 tCO2e)

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EVANEOS INTERNAL FOOTPRINT 2025 (959 tCO2e)

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Decarbonize

Reductions Come First

Under the Net Zero Initiative framework, reducing emissions must always take priority over carbon removal. At Evaneos, this means acting both within our own operations and across the trips we sell. Internally, we are working to reduce our digital footprint, serve vegetarian catering at events, implement greener office practices, and encourage employees to choose train travel over flying for personal holidays through our Temps de Trajet Responsable (TTR) scheme.* Our internal footprint is also evolving. Recent increases have been driven mainly by digital activities, particularly digital marketing, and increasingly by AI use, rather than by headcount growth. Since 2025, we have been tracking AI-related emissions separately and developing guidance for responsible AI use. As AI becomes more integrated into our operations, our 2026 footprint assessment will help us understand how these emissions are changing and set a separate baseline. As Chapter 1 shows, our internal emissions are small compared with the emissions generated by the trips we sell. As a growing marketplace, we do not believe the answer is simply to sell fewer trips. We believe travel can be done differently - with more thoughtful destination choices, longer stays, lower-carbon transport, and stronger local connections.

*TTR = responsible travel time, additional holiday for our employees if they travel by train instead of flying to their holiday destination.

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Introducing Carbon30 Our primary strategy for reducing the climate impact of the trips we sell is Carbon30. Developed hand in hand with our Finance, Supply, and Offer teams, it integrates climate objectives into our business planning and the decisions that shape our offer. Carbon30 targets a 20% reduction in carbon intensity per traveler per day by 2030, compared with a 2025 baseline.* It covers the full emissions footprint of the trips we sell, including international flights, and translates our climate and growth ambitions into practical choices, from the destinations we promote to the length of stays we encourage.

*Carbon intensity is calculated as the total carbon emissions of the trips we sell, covering flights and emissions in the destination, divided by the total number of travel days (number of travelers × average length of stay). It is expressed in kg CO₂e per traveler per day.

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TRAVEL CLOSER

TRANSPORT MIX (RAIL)

ITINERARY OPTIMIZATION

CARBON INTENSITY (kg CO2e per traveler per day)

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Intensity, not just volume Carbon30 focuses on reducing the carbon intensity of the trips we sell, rather than guaranteeing an absolute reduction in our total triprelated emissions. As Evaneos grows, our total footprint may increase even if emissions per traveler per day decrease. We therefore distinguish between progress against our carbon-intensity target and changes in our absolute emissions. Our ambition is to grow the share of travel that follows our philosophy while making each traveler-day less carbon-intensive. Carbon30 addresses the full trip-related emissions footprint of the trips we sell, including international flights. This goes beyond the scope of emissions for which Evaneos takes financial responsibility, as explained in Chapter 3.

Because Carbon30 is embedded in our business strategy, our Executive Committee (CODIR) reviews its targets and sub-targets annually. This allows us to assess progress and keep the strategy aligned with our business plans as our activities and understanding of our footprint evolve.

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The Carbon30 strategy focuses on four key levers:

Travel Closer: Shift our destination mix towards short- and mediumhaul travel, increasing the share of trips that can be taken closer to home. Progress to date: We are expanding our agency network in close-to-home destinations across Europe and advancing our regionalization project. 2030 target: Grow the share of travelers taking short- and medium-haul trips to up to 45%.

Transport Mix - Rail: Make train travel an attractive and accessible alternative to flying wherever feasible. Progress to date: Dedicated rail travel pages in all our markets, where travelers can find and request train-based trips across Europe. Today, almost 1 in 10 of our online itineraries in Western Europe includes train travel (173 itineraries), including 68 designed to be done entirely without flying.

Stay Longer: Encourage travelers to stay longer in proportion to the distance they travel, spreading the emissions associated with reaching a destination across more days and reducing carbon intensity per traveler per day. Progress to date: We grouped our destinations into haul categories and set an average sold trip length target for each one for 2030. We also introduced a minimum trip length for our online offer: 7 days for any trip that includes a flight, with an exception for short-haul itineraries that can be reached by train. Today, 98.7% of our online itineraries meet this rule. 2030 target - average sold trip length: Short-haul: 10 days; medium-haul: 12 days; long-haul: 16 days; very-long-haul: 19 days; ultra-long-haul: 24 days.

Itinerary Optimization: Work with local partner agencies to reduce emissions from ground transport and accommodation choices. Through our Destination360 approach, we develop destination-level carbon and overtourism action plans with local agencies, then redesign itineraries to improve transport routes and accommodation choices. Progress to date: Two destination projects are live: Indo360 and Greece360. 2030 target: Launch up to five Destination360 projects by 2030, each with a carbon-intensity target developed with local partners. In-destination emissions represent around 21% of our trip-related footprint. Although this lever has less potential to influence our overall footprint than travel distance and length of stay, it is where our local partners have the greatest direct influence.

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Haul Mix & Travel Philosophy To put our Travel Closer and Stay Longer levers into practice, we group destinations into haul categories, each playing a different role in our travel philosophy: Short-haul destinations are reachable without flying or with meaningfully lower-emission transport options. They offer opportunities to travel closer to home and make train travel an attractive, accessible alternative to flying. Medium-haul destinations show that culturally rich, wild, and unfamiliar experiences can be found closer to home, without the need for long-haul travel. Long-, very-long-, and ultra-long-haul destinations follow a different principle: you can still go far, if you stay longer. Longer stays spread the emissions associated with reaching a destination across more days, while allowing travelers to connect more deeply with the place they visit.

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Our online offer follows a clear duration rule: seven days is the minimum trip length across all haul categories. The only exception is for short-haul itineraries designed around train travel, where we allow greater flexibility in trip duration. This helps us promote alternatives to flying without encouraging short-haul travel to become a succession of short weekend breaks.

To keep Product, Marketing, and Communications aligned with our Carbon30 objectives, two rules apply across our promotional activity: we do not promote itineraries below the minimum online-offer duration, and we give preference to itineraries that meet or exceed the average trip-length target for their haul category. This helps translate our climate ambitions into the trips we offer and the choices we encourage travelers to make.

Carbon30 translates our 20% carbon-intensity reduction target into everyday decisions: which destinations we grow, which trips we promote, how travelers get there, and how long they stay. It cannot eliminate the footprint of the trips we sell, nor does an intensity reduction guarantee that our total emissions will fall as our business grows. Our ambition is to grow the share of travel that follows our philosophy and use our influence across the value chain to make each traveler-day less carbonintensive.

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Finance

Investing Beyond Our Own Reductions From 2021 to 2025, Evaneos relied on conventional carbon offsetting through our partnership with South Pole. That approach helped us take early responsibility for travelrelated emissions, but it no longer reflects the scientific credibility, transparency, and impact we expect from our climate strategy today. Climate investment does not replace emissions reduction. Our priority is to reduce emissions wherever we can and direct our climate investment towards carbon removal and projects that deliver direct emissions reductions within our partner network, alongside biodiversity and ecosystem restoration where funding allows.

A Defined and Credible Scope of Responsibility As a marketplace connecting travelers with independent local travel agencies, Evaneos does not own or directly operate the airlines, hotels, vehicles, and other services involved in the trips we sell. We therefore need an approach to climate investment that reflects our role in the value chain and the influence we can exercise. Working with the French climate consultancy Carbone 4, we defined a pragmatic financial responsibility scope to guide the level of investment we allocate to climate action. Evaneos takes direct financial responsibility for: 100% of our internal emissions, including emissions associated with our offices, business travel, events, and purchases. 14% of estimated in-destination trip emissions, reflecting our average commission share on the trips we sell. This scope determines the level of our climate investment. It does not mean that these emissions are canceled out or that our trips are carbon-neutral.

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International flights are included in Carbon30's full trip-related footprint, but excluded from this financial responsibility scope because travelers book them separately from the trips sold through Evaneos. We therefore distinguish between the emissions we work to reduce across the full journey and the emissions used to determine our climate investment budget. This combined scope (excluding international flights) provides a credible, factual starting point that aligns with our business reality. Our approach also needs to remain financially resilient. Long-term carbon-removal contracts can offer attractive pricing but require significant multi-year commitments. Given the uncertainty of growth in the travel industry, we aim to keep our climate investment realistic and adaptable, while retaining the ability to scale it as our business and emissions evolve.

PREVIOUS APPROACH

We financed carbon credits corresponding to 100% of estimated indestination emissions. OUR NEW APPROACH

We use a defined financial responsibility scope to determine the level of our climate investment, then direct that investment towards the projects where it can contribute most to emissions reduction and wider climate impact.

“Combining both direct action in a company's direct perimeter and indirect action in its value chain is key in the fight against climate change. Carbone 4 was happy to support Evaneos in drafting its climate strategy in that regard.” Clément Mallet, on behalf of Carbone 4.

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Within our climate investment budget, we focus on three priorities:

Financing carbon removal, sized to our internal emissions. Investing in direct emissions reductions across our partner network. Supporting biodiversity and ecosystem restoration.

01. Financing carbon removal in line with our internal emissions NEW PARTNER, REAL IMPACT

We partner with Klimate, a specialist in carbon removal, to finance projects selected through a structured due-diligence process. Klimate applies a 300-point assessment framework alongside third-party audits and certifications to assess project quality. For 2026–2029, we have contracted with Klimate to finance approximately 10,000 tCO2 of removal, equivalent to 2,500 tonnes per year. This commitment is aligned with our current five-year forecast for internal emissions with a buffer, while retaining flexibility to scale up if business growth or emissions exceed expectations.

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We selected projects not only for their carbon-removal potential, but also for the benefits they can bring to local communities, including new revenue streams, livelihoods, and job opportunities. Our contract supports two projects:

ETHIOTREES (Northern Ethiopian Highlands)

CARBONEERS (India)

A forest-regeneration project combining ecosystem restoration with frankincense and honey production. The project is Plan Vivo-certified and delivered with Mekelle University and Ghent University. It includes 30 years of post-project monitoring, with 60% of carbon revenue returning directly to participants.

A project that converts rice-straw waste into biochar in partnership with smallholder farmers. It uses a cleaner, safer “Earth Kiln” technology and supports local jobs and women-led operations.

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02. Investing in decarbonization where we can create the greatest impact This is now the largest single line of our climate investment. Rather than relying on carbon removal alone, we direct funding towards projects that reduce emissions within the supply chain of our independent partner network - including partner hotels, transfer vehicles, and agency operations. These investments deliver direct emissions reductions, not carbon removal, and are reported separately from our carbon-removal investment through Klimate.

EVERY FUNDED PROJECT MUST MEET FOUR NON-NEGOTIABLE CRITERIA:

PARTNER NETWORK

EVIDENCE

Eligible projects must benefit a partner hotel or lodge, a transfer or guide vehicle, or an agency’s own operations - not an unrelated climate project.

This could include a fuel receipt, electricity bill, photograph, or delivery note. We do not require expensive audits for every project, but basic evidence is essential.

EMISSIONS REDUCTION

MAINTENANCE

Examples include switching to solar energy, electrifying vehicles, or improving energy efficiency.

Projects must be viable beyond the initial investment.

Agency co-investment and the potential to replicate a project across our network strengthen an application, but neither is mandatory.

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ELIGIBLE PROJECTS INCLUDE:

LOW-CARBON TRANSPORT

LOW-CARBON ACCOMMODATION AND OPERATIONS

SHARED DESTINATION INFRASTRUCTURE

Electric or hybrid transfer and safari vehicles, fuel switching to hydrotreated vegetable oil (HVO), and e-bike fleets with charging infrastructure.

Solar power, heat pumps, building-efficiency improvements, and renewable energy upgrades for partner hotels, lodges, and agency offices.

Initiatives such as shared charging hubs or renewable microgrids developed with likeminded industry partners.

We recognize that a single vehicle upgrade or lodge retrofit will make only a small contribution relative to our total footprint. Their value lies in delivering demonstrable emissions reductions within our partner network and creating opportunities for similar changes to be adopted more widely across the tourism industry. These investments complement Carbon30’s broader reduction levers; they do not replace them.

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03. Biodiversity and ecosystem restoration After funding carbon removal and direct emissions reductions across our partner network, we direct any remaining budget towards biodiversity and ecosystem restoration. This includes community-led tree growing, ecosystem restoration, and biodiversity conservation in destinations where Evaneos operates. Projects must deliver environmental benefits alongside social value for local communities, such as jobs, training, or additional income. Any carbon-avoidance credits generated by a project are a secondary benefit, not a requirement: the priority is ecosystem restoration and community impact.

We already support community-led restoration and tree-growing initiatives through Planeterra, with opportunities to expand existing partnerships:

Trees4All - Nan Province, Thailand: Agroforestry to restore watershed forests, with approximately 20,000 trees planted across more than 200 farmers. Akrich Nursery - Marrakech-Safi, Morocco: A community tree nursery that has produced approximately 360,000 trees since 2012. Soa Zara reforestation - Ihorombe, Madagascar: Restoration using indigenous species to address erosion linked to zebu-pasture burning. Maya Forest Restoration - Campeche, Mexico: Agroforestry to restore Mayan forest on community-owned ejido land, in partnership with Restoration Era. Mazingira Project - Rift Valley, Tanzania: A tree nursery run by the Maasai community.

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Better Trips Fund The climate investments described in this chapter are supported through the Better Trips Fund (BTF), established in 2021 to finance environmental, social and industry transformation initiatives. Since its creation, the fund has allocated more than €3 million across these areas, as of mid-2026. From 2026, Evaneos allocates 1% of its total revenue to the fund. This provides a structural source of funding for our climate investments, alongside broader initiatives supporting nature and local communities.

STRATEGY WRAP-UP Our approach combines investment in high-integrity carbon removal with direct emissions reductions across our partner network, while retaining flexibility to support biodiversity and ecosystem restoration as our business and funding allocations evolve. The Better Trips Fund provides a structural source of funding for this work, alongside broader environmental, social and industry initiatives. We expect to invest more than €1 million in carbon removal and supply-chain decarbonization through 2030. But our climate investments are part of a broader commitment: supporting the people and industry transformation that make travel possible. This is the focus of the next chapter.

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Regenerate

Supporting Communities and Nature

Reducing our footprint and contributing to biodiversity conservation is only half of what Better Trips means. The other half is about supporting the people and the industry landscape that make travel worth taking in the first place. Through our partnerships, we work to ensure that tourism creates opportunities for local communities and contributes to the places that welcome our travelers.

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Community-Led Tourism with Planeterra

Our flagship partnership supporting community-led tourism is with Planeterra, a global nonprofit dedicated to helping communities benefit from tourism. Since 2024, the Better Trips Fund has invested €800,000 in this partnership, supporting grants, training, and the development of community tourism enterprises (CTEs). These locally owned and operated experiences help ensure that tourism creates economic opportunities for the people and communities hosting travelers. So far, this has meant: 16 pilot destinations 91 communities trained and connected with our local agencies 42 communities receiving grants, totaling €140,000 10 field trips enabling partner agencies to meet local communities 326 itineraries online leading travelers to community-led experiences

In Albania, the partnership is expanding towards a destination-level approach. Together with Planeterra and the International Union for Conservation of Nature (IUCN), we are developing a blueprint for the Vjosa Valley that connects community-led tourism with nature conservation. This initiative relies on multi-stakeholder, cross-sectoral collaboration bringing together the Vjosa National Park Authority, Eqrem Çabej University, community tourism enterprises, environmental NGOs, travel partners and tourism institutions. The aim is to help tourism support the protection of Europe's first Wild River National Park, while creating economic opportunities for the communities living in the region.

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Collaborate

Building Change Across Our Network and Destinations More sustainable tourism depends on the businesses that design and deliver the trips we sell. Since 2022, we have partnered with Travelife to help our 640+ partner agencies progress towards sustainability certification. The Better Trips Fund has financed more than €100,000 in certification costs since the program began, covering some or all of the fees to make certification more accessible, particularly for smaller, locally owned agencies.

57% of our partner agencies have achieved certification or sustainability qualification status, and a total of 86% are on the overall certification journey. We also support our agency network beyond certification through the Community Campus (e-learning), Local Agent Committees, and inperson Academies. These initiatives provide opportunities to build knowledge, exchange experiences, and work together on shared sustainability challenges.

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Destination-Level Partnerships Some of tourism's biggest challenges - overtourism, emissions, and ensuring tourism benefits local communities - cannot be addressed by individual agencies alone. They require coordinated action involving local agencies, communities, destination stakeholders, and industry experts. This is the thinking behind Destination360, our approach to working with local partners on a shared plan for destination-level change. Our first projects are Indo360 and Greece360. Our goal is to launch up to five Destination360 projects by 2030, extending this approach to more destinations where our impact and responsibility are greatest.

Indo360 - Indonesia Indo360 is the first destination where we have applied this model. Together with Wise Steps Consultancy, our local agency network, and the Good Tourism Institute, we co-developed a 2026–2030 plan combining emissions reduction, overtourism management, and local economic benefits. The project was named a finalist in the Tourism category of the 2026 Skift IDEA Awards, providing external recognition for this approach to redesigning tourism through AI and local expertise. Local partners lead the work on the ground, while Evaneos acts as a catalyst and funder, supporting locally driven change rather than imposing a model from outside the destination.

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Greece360 - Greece Greece360 applies the same collaborative approach to Greece, combining carbon and overtourism analysis, and socioeconomicbenefit assessment with supplychain decarbonization. We work with EquatorAI on overtourism and socioeconomic-benefit measurement and Ecollective on carbon methodology. As in Indonesia, the approach is shaped by local partners and destination-specific realities rather than applying a standard model everywhere.

Together, Indo360 and Greece360 show how we bring emissions reduction, overtourism management, and local economic benefits into one shared destination plan. This includes developing lower-carbon itineraries, addressing visitor pressure, and connecting travelers with community tourism enterprises, such as those supported through Planeterra. Each plan is built with local agencies and partners who understand the destination and lead the work on the ground.

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Closing notes We don't own a single plane, hotel, or vehicle. But every day, we help travelers decide where to go, how long to stay, and who to travel with. That is where our influence lies - and this plan is about using it well. We cannot make this shift alone. Our 640+ local partner agencies, our destination partners, and the communities that welcome our travelers are central to making Better Trips a reality. They know their places better than we ever could from afar. Our role is to support them with funding, tools, and by connecting travelers with experiences that encourage longer stays and more thoughtful ways to explore. Local agencies. Local knowledge. Local impact. We believe travel can be better. Not by asking one company, one agency, or one destination to change everything alone, but by working together to change how tourism works. This plan is one part of that commitment: towards Better Trips for the people who travel, the people who host them, and the planet we all share. If you have questions or feedback on this plan, please reach out to sustainable@evaneos.com.

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Annex This plan is a foundation, not a finished piece of work. We will keep it on track through clear governance, annual reporting, and regular review and updates. • Governance: This plan was approved by the Evaneos Board, chaired by our co-founder Eric La Bonnardière. Our Executive Committee (CODIR) also reviews Carbon30's targets and sub-targets every year, to keep them in line with our business plan. • Reporting: We report on our progress every year in our Impact Report, including where we fall short. • External review: We will ask an independent climate expert to review our progress against our 2030 targets at least every two years, and we will publish the results. • Updates: We will review and update this plan at least every three years. The next full update is due by November 2029 at the latest.

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How this plan meets B Corp's climate requirements Evaneos has been a certified B Corp since 2022. B Lab’s Climate Action standards set requirements for climate planning, implementation, and reporting that vary by company size. The table below maps this plan against the CA2.1 Climate Action Plan criteria identified as applicable to Evaneos.

B CORP REQUIREMENT (CA2.1)

HOW THIS PLAN COVERS IT

WHERE

2.1.1 PUBLICLY AVAILABLE

This plan is published at https://issuu.com/evaneos and our Planet Pillar brand page. It replaces our first Climate Action Plan (2023). We will update it at least every 3 years.

Annex

2.1.2 A) COMMITMENT TO THE 1.5°C AMBITION

Signatory of the Glasgow Declaration since 2021

Exec. Summary

2.1.2 B) ACTIONS AND SMART TARGETS

Carbon30: −20% carbon intensity (emissions per traveler, per day) by 2030, compared with 2025. Close to home: up to 45% of our travelers on short- and medium-haul trips by 2030. Length of stay: average trip length of 10 / 12 / 16 / 19 / 24 days for short/ medium- / long- / very-long- / ultra-long-haul trips. "360" destinations: up to 5 by 2030. Better Trips Fund: 1% of total revenue from 2026. Carbon removal: about 10,000 tCO₂ financed with Klimate, 2026–2029.

Ch. 2, 3, 5

2.1.2 C) RESOURCES

People: a dedicated sustainability team of 2 full-time people, working with Finance, Product, Supply and Marketing teams on Carbon30. Budget: the Better Trips Fund (1% of revenue), including more than €1 million for carbon removal and supply-chain decarbonization through 2030. Expert partners: Carbone 4, Ecollective, Klimate, Planeterra, Travelife, Wise Steps, the Good Tourism Institute and EquatorAI.

Exec. Summary, Ch. 3, 4, 5

2.1.2 D) STAKEHOLDER ENGAGEMENT

Built with stakeholders: Carbone 4 (scope of responsibility); Finance and CODIR (Carbon30 targets); local agencies and destination partners (Indo360, Greece360); local communities (Planeterra). Ongoing channels: Local Agent Committees, the Community Campus and Academies for our agency network.

Ch. 3, 4, 5

2.1.2 E) APPROVED BY THE HIGHEST GOVERNING BODY

Approved by the Evaneos Board, chaired by our co-founder Eric La Bonnardière. Carbon30 targets are reviewed by the Executive Committee (CODIR) every year.

Annex

2.1.3 UPDATED EVERY 36 MONTHS

We will review and update this plan at least every three years. The next full update is due by November 2029 at the latest.

Annex

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Carbon Emissions Calculation Methodology (Ecollective) Ecollective calculated the carbon footprint of each Evaneos trip. In the calculations they include everything that is included in the itinerary from accommodation, transport, activities, food, and even local guides. They measure the carbon footprint of each item included in the itinerary using their primary method: data from the exact supplier of those services. (E.g The carbon footprint of that exact hotel is 14kg CO2e per room per night). When primary data is unavailable, they rely on secondary industry averages, in this example that would be the "average carbon footprint per room per night of a typical Greek hotel". They apply this same method to meals, transfers, activities and guides. When there is a gap in the Evaneos data, ecollective does two things to make sure they are not under-estimating the carbon footprint. First, when there is a transfer but no other details, they use a hierarchy of assumptions based on group size, location and what other data tell us is typical. So they calculate emissions based on all data provided but also additional activities that likely happened as part of the holiday but were just not recorded properly. Second, they also include a 15% additional buffer on all results to make sure they are accounting for the unknown. International flights are calculated based on the distance of the origin and the destination (e.g Italian customer flying to India is Rome to Delhi). They assume all flights are direct and from the main airport of the country (e.g France --> Paris-CDG). As the quality of the data evolves, these calculations will start to include other impacts such as class of travel, aircraft type and airline. In the meantime we have assumed all customers are an "average class" which is a mix of economy and business. Please note, the emissions factors are based on DEFRA 2025 conversion factors. The emission factors also include radiative forcing.

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