DISCLOSURES IN RELATION TO SPECIFIC CIRCUMSTANCES

Short-, medium- and long-term time horizons applied in the sustainability statement align with those suggested in section 6.4 of ESRS 1.

No significant estimations are used for volumes. The only material parameter is the GHG value for ammonium nitrate from the databank, as it is the largest contributor in company-level calculations and has a material impact across our value chain. Emissions from detonation in the "Use of sold products" category are based on theoretical reaction equations. Upstream transportation emissions are primarily calculated using average logistics parameters for road, marine, and air transport.

This voluntary sustainability statement has been prepared using ESRS-standards as a guideline. This update has expanded the scope of FORCIT Group sustainability reporting and will require adjustments to existing accounting policies and quantitative disclosures to align with the new framework.

Certain disclosures have been prepared taking other sustainability reporting standards and guidelines into account, such as the Greenhouse Gas (GHG) Protocol. ISO 14001 and 9001 are the standards which are followed in operations.