GENERAL BASIS FOR PREPARATION OF THE SUSTAINABILITY STATEMENT

This sustainability statement addresses sustainability matters within environmental, social and governance areas material to FORCIT Group for the reporting year 2024. Sustainability matters addressed have been determined based on double materiality assessment performed during 2024 for FORCIT Group Explosives and Consulting business unit. Information related to Defence business unit is excluded from this sustainability statement due to high level of sensitive information and, for example, the business units material streams are not considered in GHG calculations.

The scope of consolidation for this sustainability statement differs from that of the financial statements in the FORCIT Group Annual Report, which are fully consolidated at the Group level and include all business units, including Defence. All subsidiaries under FORCIT Group Explosives and Consulting business units are included in the consolidation of sustainability reporting.