Issuu

2025

SUSTAINABILITY REPORT

THE COMPANY IN 2025

Annual revenue

331M

Franchised stores

145

Integrated stores

50 Employees

395

Stores in Belgium

Network-wide personel

Stores in France

1100+

139

Online activities in :

Belgium France Luxemburg the Netherlands through Tom&Co.com and the Barq entity (including the online platforms Pharmapets & Vetostore)

Stores in Luxemburg

A WORD FROM OUR CEO This is our second CSRD sustainability report, and another important step in Tom&Co’s transformation. Our long-standing passion for animals, shared with our customers and our community, continues to guide everything we do. Over the past year, it has shaped how we strengthened our commitments, sharpened our priorities, and embedded sustainability more deeply into our daily operations, from logistics and packaging to services and governance. Our efforts start to translate into first results, with meaningful impact. The following achievements deserve particular mention: ŀ

Smarter logistics: we relocated our main warehouse to a site that significantly reduces transport kilometres, a move completed in the first half of 2026.

Less paper: we ended the general distribution of leaflets in mailboxes and moved this key marketing platform to digital.

More efficient stores: a renovation programme and stricter standards for new stores are steadily improving the energy efficiency of our network.

Better packaging: the switch to more recyclable packaging for our own brands is well underway.

Fleet electrification: launched in 2025, this programme is on track to make 80% of our Belgian company cars fully electric by the end of 2026.

We are fully aware that our transition is still unfolding. Some KPIs could not yet be collected reliably and are therefore not included in this edition, and several targets we set ourselves proved beyond reach this year. We report this openly, as consistent and impactful change requests time, collaboration, and continuous learning. We remain committed to transparency and constructive dialogue as we align our operations with the evolving expectations from our customers, partners, regulators, and society at large. Finally, I would like to express my sincere appreciation to our teams, franchise partners, suppliers, and customers. Their engagement and shared commitment make this progress possible.

Jean Richard de Latour

TABLE OF CONTENTS GOVERNANCE

EXECUTIVE COMMITTEE SHAREHOLDER INFORMATIONS AUDIT COMMITTEE NOMINATION and REMUNERATION COMMITTEE

ESG STRATEGY

Basis for preparation Governance of ESG strategy Business model, value chain and strategy Engagement with stakeholders Material impacts, risks and opportunities

ENVIRONMENT

ESRS E1 Climate Action ESRS E1 Energy management ESRS E2 Transport & Logistics ESRS E3 Water management ESRS E4 Impact on nature and biodiversity ESRS E5 Product lifecycle management ESRS E5 Waste management ESRS E5 Sustainable packaging

6 9 10 11

12 13 14 16 18

SOCIAL

GOVERNANCE

APPENDIX

ESRS S1 Safety, health and well-being ESRS S4 Accessibility of products and services ESRS G1 - Animal Welfare ESRS G1 – Ethics and Governance ESRS G1 – Partnerships ESRS G1 – Responsible marketing

38 40 42 45 47 48

21 24 26 28 30 32 34 36

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

More than 20 years of experience as CFO, with extensive experience in retail.

EXECUTIVE COMMITTEE The Executive Committee is the operational assembly of the organization, responsible for day-to-day business decisions. Its members are the functional leaders of the Tom&Co group (which encompasses Pharmapets and Vetostore). The executive committee meets every month. The committee is chaired by Jean RICHARD DE LATOUR.

XAVIER THIRY JEAN RICHARD de LATOUR

Chief Financial Officer (CFO)

Chief Executive Officer (CEO) More than 10 years of experience in retail, former CEO Carrefour Romania.

More than 15 years of experience in retail, namely leading a selection of french retail chains.

4 years at Tom&Co, most recently as director procurement FOOD. 6 years of experience in retail and horeca as category manager

SAMUEL JODEAU

ANNA MAO

Chief Operating Officer (COO) – France

Chief Procurement & Supply Chain officer HILDE DECADT Chief Operating Officer (COO) – Belgium More than 20 years of experience in retail, focused on operations.

More than 15 years of experience as a lawyer & legal officer.

HERBERT DELAHAIJE

SVEN DE WAELE Chief E-Commerce & Digital Officer Founder of Pharmapets, more than 10 years experience in digital commerce.

Group Legal Counsel

GOVERNANCE

ESG STRATEGY

BOARD OF DIRECTORS

ENVIRONMENT

RELEVANT EXPERIENCE

PASCAL CLOUZARD

—

Administrator at Groupe Casino

—

Advisory board member at Ida

—

Administrator at Uvesco

—

Senior Advisor at Kearney

—

Senior Advisor at Five Seasons Ventures

—

Board member at La Fourche

RELEVANT EXPERIENCE

More than 15 years of experience in private equity/ strategy consulting.

More than 15 years of experience in investment banking, former CFO & CEO of Tom&Co.

EXTERNAL MANDATES —

EXTERNAL MANDATES

Co-founder Thelakung, advisor to Verlinvest

—

Senior Advisor at Vendis Capital

—

Board member at Nesto (Rigel NV), through Thelakung BV

—

Co-founder at Wings Equity

Chairman at Fondation Reine Paola

—

Advisory board member at Mercatus BV

Board Member at Finasucre

—

Board Member at D’leteren Group

APPENDIX

RELEVANT EXPERIENCE

Board member

EXTERNAL MANDATES

Chairman of the Board

Board member

GOVERNANCE

SIMONE SALLUSTIO

More than 20 years of experience in retail, former CEO Carrefour France & Spain and co-founder of TechForRetail fair.

The Board of Directors (Petserco Holding SRL) is an assembly responsible for decisions on strategic and high importance topics as well as all “board-reserved” matters such as budget approvals and investment decisions. The board meets every two to three months.

GILLES VANHOUWE

SOCIAL

Managing Director at Verlinvest SA.

EXTERNAL MANDATES —

Board Director at Bludental

—

Board Director at Nesto

—

Board Member at Faceland Clinic

—

Board Member at Toluna Corporate

—

Board Member at Mutti

—

Board Member at Sinomedica

—

Board observer at Liva Healthcare

HERBERT DELAHAIJE Secretary of the Board RELEVANT EXPERIENCE More than 15 years of experience as a lawyer & legal officer.

THIERRY le GRELLE Board member Co-Chairman of the Board

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

SHAREHOLDER INFORMATIONS

GOVERNANCE

APPENDIX

RELEVANT EXPERIENCE

The Shareholders Assembly (Petserco Holding SRL) brings together all of the group’s shareholders and is responsible for approving any capital-related matters. The shareholders only meet on an ad hoc basis, when necessary.

More than 20 years of experience in retail, pharma and biotech, former chief legal officer at Delhaize Group.

RELEVANT EXPERIENCE

More than 15 years of experience in investment banking, former CFO & CEO of Tom&Co.

—

EXTERNAL MANDATES

THIERRY le GRELLE Shareholder

RELEVANT EXPERIENCE Founder of PharmaPets, more than 15 years as Veterinarian.

—

Senior Advisor at Vendis Capital

—

Chairman at Fondation Reine Paola

—

Board Member at Finasucre

—

Board Member at D’leteren Group

SVEN

EXTERNAL MANDATES

DE WAELE

Social project manager at Fondation Reine Paola

PHILIPPE DECHAMPS Shareholder

TOM&CO MANGEMENT Shareholder

Shareholder RELEVANT EXPERIENCE Founder of Pharmapets, more than 10 years experience in digital commerce.

RELEVANT EXPERIENCE Investment Holding Company.

VALERIE VANDERLINDEN Shareholder

RELEVANT EXPERIENCE Members from Tom&Co top management and middlemanagers.

VERLINVEST SA Shareholder

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

AUDIT COMMITTEE The Audit Committee shall supervise and make recommendations to the Board regarding the financial reporting process of the Group and the integrity of the financial information, the effectiveness of the internal control and risk management systems of the Group, the internal audit, the statutory control of the annual and consolidated accounts and the Auditor’s independence. The Audit Committee meets twice a year.

RELEVANT EXPERIENCE

More than 15 years of experience in investment banking, former CFO & CEO of Tom&Co.

GILLES VANHOUWE

EXTERNAL MANDATES RELEVANT EXPERIENCE

More than 15 years of experience in private equity/ strategy consulting.

EXTERNAL MANDATES —

Co-founder Thelakung, advisor to Verlinvest

—

Board member at Nesto (Rigel NV), through Thelakung BV

—

Co-founder at Wings Equity

—

Advisory board member at Mercatus BV

—

Senior Advisor at Vendis Capital

—

Chairman at Fondation Reine Paola

—

Board Member at Finasucre

—

Board Member at D’leteren Group

THIERRY le GRELLE Chairman of the Audit Committee

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

GOVERNANCE

NOMINATION AND REMUNERATION COMMITTEE The Nomination and Remuneration Committee will make proposals to the Board regarding the renumeration policy and the individual remuneration of the CEO and the Executive Management and prepare and explains the remuneration report at the shareholders meeting of the company. The Nomination and Remuneration Committee meets twice a year.

RELEVANT EXPERIENCE RELEVANT EXPERIENCE

More than 20 years of experience in retail, pharma and biotech, former chief legal officer at Delhaize Group.

EXTERNAL MANDATES —

PHILIPPE DECHAMPS

Social project manager at Fondation Reine Paola

PASCAL CLOUZARD

More than 20 years of experience in retail, former CEO Carrefour France & Spain and co-founder of TechForRetail fair.

EXTERNAL MANDATES —

Administrator at Groupe Casino

—

Advisory board member at Ida

—

Administrator at Uvesco

—

Senior Advisor at Kearney

—

Senior Advisor at Five Seasons Ventures

—

Board member at La Fourche

APPENDIX

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

GOVERNANCE

ESG STRATEGY

ESG STRATEGY BASIS FOR PREPARATION

This document outlines Tom&Co’s commitment to sustainability, aligned with the European Corporate Sustainability Reporting Directive (CSRD) and its associated standards (ESRS). It also includes information on Tom&Co’s progress regarding the United Nations’ 17 Sustainable Development Goals (SDGs), with a particular focus on five priority SDGs.

ENVIRONMENT

SOCIAL

e-commerce activities and the Barq entity (including the online platforms Pharmapets & Vetostore). Given that franchised stores represent a significant part of Tom&Co’s operations — accounting for over 50% of the company’s total network — a distinction was made, where relevant, between initiatives implemented in company-owned stores and those in franchised stores. Key performance indicators (KPIs) related to various sustainability issues were also differentiated accordingly, when appropriate, to ensure a more accurate representation. The reporting period covers January 1, 2025, to December 31, 2025. The sustainability statement covers both the upstream value chain and downstream business relationships associated with the direct use of its products. For further details, refer to the sections: «Strategy, Business Model, Values and Value Chain.»

DISCLOSURES RELATED TO SPECIFIC CIRCUMSTANCES

GOVERNANCE

Our carbon footprint assessment for the year 2025 corrects some errors found in the 2023 version, namely: ŀ

Emission factor for chicken feed updated from 3.17 to 0.5 following an in-depth assessment of our main suppliers’ emissions per raw material

Addition of emission factors for inputs with limited information that were previously mistakenly ignored

2023 carbon assessment was missing the trips made by freelances working for Tom&Co

Select mistakes in accounting of fixed assets were also corrected in this version

Additional errors were found in the report based on year 2024, namely: ŀ

Customer NPS methodology by our data supplier has changed since previous report, data in this document reflect new methodology for all years displayed and may not match last year’s report

Number of bulk references in section “product lifecycle management” was mentioned to be 12 for birds, 6 for rodents and 46 for dog. These number were likely not 100% correct and are corrected in this version with the 2025 central assortment only (see section Product Lifecycle management)

TIME HORIZONS The time horizons follow the definitions provided by the CSRD standard. The short term corresponds to one year. Medium-term covers two to five years. Long-term exceeds five years.

VALUE CHAIN ESTIMATIONS

This is Tom&Co’s second report according to the CSRD and ESRS standards. To comply with these standards, Tom&Co relied on the official guidelines provided by the European Financial Reporting Advisory Group (EFRAG), particularly Implementation Guidance 3 (IG-3). Only data points identified as essential through a double materiality assessment and deemed mandatory are included. Optional data is not featured in the report.

REPORTING SCOPE – GRI 103.1 The scope of Tom&Co’s sustainability statement includes all operations of Tom&Co Belgium, Tom&Co France, its

Certain data points are based on estimates, as they depend on information provided by partners. When information is unavailable for a specific scope or for quantitative metrics related to its value chain, Tom&Co may rely on estimates or relevant proxies. Such instances are clearly indicated in the metrics section.

APPENDIX

INCORPORATION BY REFERENCE ESRS

Disclosure requirements

Supporting sections

ESRS2

SBM-2 - 45a Engagement with stakeholders

ESRS2 IRO-1 – 53b iii - Double materiality analysis

When information is unavailable for a specific scope or for quantitative metrics related to its value chain, Tom&Co may rely on estimates or relevant proxies. Such instances are clearly indicated in the metrics section.

ESRS2

BP 1 – 5 - Basis for preparation

ESRS 2 SMB2 - Business Model, Value Chain and Strategy

ESRS 2

IRO 1 – Double materiality analysis

ESRS 2 SMB2 - Business Model, Value Chain and Strategy

CHANGES OR ERRORS IN PREVIOUS REPORTS – GRI 102.10

ESRS E4

MDR - Biodiversity

ESRS G1 MDR - Partnerships

ESRS S4

MDR - Accessibility of products and services

ESRS E2 MDR Transport & Logistics

SOURCES OF ESTIMATIONS AND OUTCOME UNCERTAINTY

This is Tom&Co’s first sustainability report prepared in accordance with the CSRD requirements. No changes or errors have been identified to date.

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

GOVERNANCE

GOVERNANCE OF ESG STRATEGY

ESG Topic Climate action

Anna Mao

To ensure effective oversight, sustainability and ESG matters are addressed at the executive committee level. The executive committee was itself advised by an external firm specialized in ESG reporting in 2024 and first half of 2025 to set up the initial governance. Once the topics have been identified, responsibilities are divided as follows: for each material sustainability issue, Tom&Co has appointed a «topic owner.» This person is responsible for gathering data related to the specific issue. The «topic owner» may be a member of the executive committee or an employee with the necessary expertise. In addition to the «topic owner”, Tom&Co has also designated a responsible person from the executive committee for each key sustainability issue. This person is responsible for ensuring that data collection is followed up. Each issue is reviewed and updated at least once a year.

Energy management

Michael Verstappen

Hilde Decadt

Juliette Hamer, CSRD project coordinator, ensures report compliance. She manages the materiality analysis, carbon assessment and audit, and approves the final report.

ESG topic owner

APPENDIX

Exco ESG topic owner

Transport & Logistics

Marvin Vanparys

Anna Mao

Water management

Anna Mao

Impact on nature and biodiversity

Anna Mao

Product lifecycle management

Anna Mao

Waste management

Michael Verstappen/ Anna Mao

Anna Mao/ Hilde Decadt

Sustainable packaging

Elodie Bodin

Anna Mao

Safety, health, and well-being

Jordan Parein

Jordan Parein (HR director – not part of Exco)

Accessibility of products and services

Hilde Decadt

Animal Welfare

Emilie Willemarck

Hilde Decadt

Ethics and Governance

Jordan Parein

Jordan Parein (HR director – not part of Exco) /Hilde Decadt

Partnerships

Lorraine Swaelens

Hilde Decadt

Responsible marketing

Pascal Vandooren

Herbert Delahaije

In 2025, sustainability issues were not reviewed by an audit committee. There is currently no procedure involving the Board of Directors or shareholders in the definition of sustainability issues. Only members of the Executive Committee have been involved in identifying sustainability issues. The members of the Executive Committee feel that they have sufficient knowledge on sustainable development issues.

INCENTIVE SYSTEM In 2025, no remuneration system linked to achieving sustainability objectives was in place for any governance body. There are currently no plans to establish such a system in the medium term. The company prefers to focus first on monitoring and improving its sustainability impacts, risks, and opportunities.

GOVERNANCE

ESG STRATEGY

BUSINESS MODEL, VALUE CHAIN AND STRATEGY BUSINESS MODEL Tom&Co is a Belgian pet specialty retailer founded in 1991 by a food distribution group. Over the past 30 years, Tom&Co has continuously evolved and specialized, expanding its product range, developing own brands with in-house recipes, offering an increasing number of services, and building strong partnerships with associations and experts. Their significant product groups include pet (fish, rabbit, birds, rodents), pet food, accessories, and supplies. Additionally, Tom&Co offers professional advice to pet owners through their specialist staff, with animal welfare at the core of its business. Today, Tom&Co is reinforcing the store concept as a meeting and sharing space, bringing together a community of passionate pet owners. In 2025, the company operated 50 integrated stores and 145 franchised stores, located in France, Belgium and Luxembourg, as well as 3 online platforms: Tomandco.com, Vetostore, Pharmapets and is active on marketplaces. Tom&Co’s headquarters are based in Belgium, and the retail network is served via a logistics hub in Willebroek for the stores and a hub in Waregem for the online business. As of December 31, 2025, the company reported an annual revenue of €331 million and employed 395 people. In May 2022, Verlinvest acquired a majority stake in Tom&Co, a move that underscores its growth and prominence in the pet retail industry. Tom&Co’s commitment to quality and customer satisfaction has solidified its position as a trusted provider in the pet care market. With a focus on expanding their product offerings and services, the company continues to cater to the evolving needs of pet owners in its key markets.

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

VALUE CHAIN

Tom&Co operates within a value chain, covering various stages from sourcing to retail sales. The company’s primary product offerings are divided into two main categories: food and non-food products. Some of these products are from Tom&Co’s own-brand range, while others come from suppliers (“national brands”). Food products originate mainly from agricultural sources, including meat, cereals, vegetables, and other raw ingredients essential for animal nutrition. These products are carefully sourced to ensure quality, nutrition, and safety standards for pets. Non-food products, such as accessories, bedding, toys, and hygiene products, are predominantly manufactured using diverse raw materials, including plastics, textiles, metals, and wood. Customers of Tom&Co have the option to purchase a wide range of items, including pets, pet food, and accessories. Purchases can be made through two primary channels: in-store at physical retail locations and online via e-commerce platforms. Tom&Co’s brick-and-mortar stores offer customers direct interaction with products and animals, as well as personalized advice from trained staff. The company’s e-commerce presence allows customers convenience through home delivery and click & collect services. Logistics between stores/ customers and warehouses rely predominantly on road transportation, with trucks regularly moving products between distribution centers and retail locations or end customers’ homes (e-Commerce). Regarding sustainability, several critical challenges arise within Tom&Co’s value chain. Agricultural sourcing poses significant environmental impacts, such as biodiversity loss, water consumption, and greenhouse gas emissions. Raw material extraction for non-food products also contributes to environmental strain, particularly concerning resource depletion and pollution. Transportation between warehouses

and stores/ customers generates emissions contributing to air pollution and climate change. Lastly, the packaging used for products presents sustainability concerns related to waste generation, recyclability, and resource use. For own brand products, Tom&Co has control over specifications and sourcing and can directly apply sustainability initiatives. For the other products, Tom&Co leads a permanent dialogue with national brands around sustainability issues, inviting them to adopt best market practices and enhance their sustainability standards.

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

THREE STRATEGIC SUSTAINABILITY THEMES TO FOSTER FUTURE BUSINESS RESILIENCE: PEOPLE, PETS AND OUR SHARED PLANET Our strategic directions in these 3 themes remains in line with our 2024 vision.

PEOPLE

PETS

OUR SHARED PLANET

Employees well-being is fundamental to Tom&Co’s success, as competent and motivated employees directly improve customer experience and loyalty. Therefore, Tom&Co invests in regular training programs- namely with a full review of our onboarding & expert trainings launched end of 2025-, promotes fair employment practices and guarantees safe working conditions. These initiatives are in line with SDG 8 (decent work and economic growth) and SDG 3 (good health and well-being).

Animal welfare is one of Tom&Co’s main areas of work. Tom&Co has been proactive in this field for over 30 years. The company follows animal welfare standards. It trains its staff in animal care. It ensures that its animal suppliers adopt ethical practices. Tom&Co is also in close partnership with animal welfare organizations to support and advocate for animal welfare beyond the scope of its organization. This commitment is in line with SDG 15 (Life on Earth) and is essential to maintaining customer trust, ensuring the health and safety of animals and reinforcing the integrity of the Tom&Co brand.

Tom&Co recognizes that its activities, notably procurement and transport, have an impact on the environment, particularly in terms of greenhouse gas emissions. The company is pursuing strategies to reduce this impact namely by challenging suppliers, optimizing logistics and improving the energy efficiency of its buildings. These initiatives are in line with SDG 13 (Climate Action). In addition, given the wide range of pet products, from food to accessories, Tom&Co is working on limiting the amount and the environmental impact of the packaging used, namely driving higher recyclability of the packaging used for its own brands This approach is in line with SDG 12 (Responsible Consumption and Production) and helps to alleviate problems such as resource depletion, pollution and waste.

These strategic priorities demonstrate Tom&Co’s longstanding commitment to responsible business practices and sustainability, aligning closely with evolving market expectations and consumer values.

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

GOVERNANCE

ENGAGEMENT WITH STAKEHOLDERS At Tom&Co, listening to and collaborating with stakeholders is essential. Their feedback helps the company move forward towards common goals. For the preparation of our first sustainability report concerning the year 2024, the executive committee identified all of Tom&Co’s stakeholders. Key stakeholder groups include employees (franchises and integrated stores), shareholders and board members, customers, suppliers (own brand and national brand), live animal suppliers, producers, NGOs, banks and insurance entities, professional authorities, logistics providers, media. Seven different types of questionnaires were distributed. These were tailored according to the audience and language. ŀ

Employee (French and Dutch)

Board and shareholders (English)

Franchises (French and Dutch)

Suppliers and partners (English)

In total, 100 responses were collected, and 183 comments were obtained (see more details in Appendix B).

APPENDIX

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

In addition to sending out questionnaires, Tom&Co also organized a roundtable discussion with selected stakeholders. Here is the list of participants. ŀ

Kristel Peeters – Nestlé – CSR Manager

Greer Wild – Edgar &Cooper (on Teams)- Sustainability

Kathy Heugens – Mars et Bepefa - Sustainability

Thomas Winter – Versele Laga (producteur- Mkg & Sust)

Philippe Salaert – Distrilog - CEO

Leender Post – Van de Poel - Sustainability

Baudoin Oldenhove – Natagora – Sales

Following the sending of the questionnaires and the round table, here are the main areas of work identified. All the results were presented to the executive committee. The table below represents results. Animal welfare

Recommendation to address pet care services, such as improving dog wash systems and create partnerships with other organizations.

Sustainable packaging

Need for better recycling practices and reducing packaging waste highlighted. Encouragement of bulk sales or eliminating unnecessary plastic use in the supply chain.

Energy management

Focus on renewable energy usage and improving energy efficiency in buildings and stores. Suggestion to install photovoltaic panels at franchised locations.

Employee health and wellbeing

Communication between staff, stores and head office highlighted as key improvement area. A healthy working environment is needed to retain and develop all staff.

Governance

Communication improvement with both employees and customers about sustainability initiatives. Key to avoid "greenwashing" and focus on honest and transparent reporting.

Working conditions for franchises

Inclusion of franchised stores in sustainability and employee policies. Suggestion to provide tools and guidance to franchisees for better alignment with ESG goals.

Responsible marketing

Recommendation to promote local sourcing and collaboration with sustainability-focused brands. Use of visuals and simple language for customer communication about ESG efforts.

Stakeholder consultation has allowed for prioritization of certain sustainability issues over others. This prioritization is visually represented in the dual materiality matrix by bubbles of varying sizes. For more details, see the sections “Double Materiality Analysis”. Tom&Co intends to re-iterate on the consultation process every 5 years.

GOVERNANCE

ESG STRATEGY

MATERIAL IMPACTS, RISKS AND OPPORTUNITIES DOUBLE MATERIALITY ANALYSIS In 2024, Tom&Co conducted its first double materiality assessment. This framework is used by companies subject to the CSRD to identify so-called «material» issues—those which must be disclosed. Double materiality assessment considers two perspectives: financial materiality and impact materiality. Financial materiality reflects how ESG issues affect the company’s financial performance, while impact materiality assesses how the company’s activities influence ESG topics.

Phase I : Understanding the business model and value chain – GRI 102.2 and GRI 102.9 The first step to identifying and assessing significant impacts, risks, and opportunities for Tom&Co involves mapping and understanding its business model and value chain. Key resources and stakeholders were thus mapped. This exercise helps define the scope for the double materiality assessment. For more details, see the section «Strategy, Business Model, and Value Chain.

ENVIRONMENT

SOCIAL

GOVERNANCE

IMPACT MATERIALITY

FINANCIAL MATERIALITY

Tom&Co’s impacts were identified during a half-day workshop held at the organization’s headquarters, attended by a part of the working group (see Annexes A). Participants asked to evaluate environmental, social, and governance impacts.

Tom&Co’s financial risks and opportunities were identified during another half-day workshop at the organization’s headquarters, conducted on the same day as the impact workshop and involving the executive committee. The objective of this workshop was to identify the financial risks and opportunities linked to each impact or, more broadly, each sustainability issue.

The external organization supporting the process guided the executive committee in identifying both positive and negative impacts in line with the CSRD and the ESRS thematic standards. Each impact identified was reviewed and discussed by the groups using the question, «Is this a consequence of our activities?» If an impact was deemed relevant to Tom&Co’s activities, the group specified:

Finally, a plenary discussion was held to validate the identified risks and opportunities.

Whether it concerned the organization’s own operations or its value chain,

Whether it was an actual or potential impact,

A brief description of the impact.

As each impact relates to a sustainability topic, the identified impacts served as a foundation to define Tom&Co’s sustainability issues. A plenary discussion then validated the impacts, the associated issues, and their aggregation or disaggregation.

Phase II : Identification of impacts, risks and opportunities This phase was conducted in two parts: the identification of ESG impacts (impact materiality) and the identification of financial risks and opportunities (financial materiality). An impact is defined as an actual or potential consequence of an organization’s actions on people and/or the environment, which can be either positive or negative. A risk represents a potential threat to financial performance, while an opportunity means a potential benefit for financial performance.

APPENDIX

Scope

Phase III : Identification of material issues through scoring impacts, risks and opportunities (IROs) From the list of identified issues, the next step is to determine which ones are material. To achieve this, we applied the ESRS 1 criteria in our analysis. These criteria include, for impacts: scope, scale, remediability, and likelihood, as well as the probability and magnitude of financial effects for risks and opportunities. The table below explains how each impact, risk and opportunity is scored. The CSRD does not specify the scale to be used for these evaluations. Therefore, Tom&Co chose internationally recognized standards from the United Nations Guiding Principles (UNGPs).

Scale

Remediability

Positive and real impact

Positive and potential impact

Negative and real impact

Negative and potential impact

Likelihood

Magnitude

Risk

Opportunity

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

All impact assessments on environmental and human aspects were carried out by Vanessa Nicolai, former coordinator of the ESG strategy. The identification and evaluation of risks and opportunities were conducted by the Chief Financial Officer.

APPENDIX

DOUBLE MATERIALITY ANALYSIS 4 Safety, health & wellbeing

ESSENTIAL

After all impacts, risks, and opportunities were scored, the materiality matrix was presented and discussed collectively. It was decided that Tom&Co’s material issues would be those scoring above 2.5 for financial materiality, impact materiality, or both.

3 VERY IMPORTANT

Animal welfare Waste management

Working conditions in supply chain

Sustainable packaging

Product safety & quality Ethics & governance

Talent attraction & development

IMPORTANT

Energy management

Sustainable sourcing

Working conditions for franchises

Product life cycle management

Responsible marketing

Diversity & inclusion

1 INFORMATIVE

FINANCIAL MATERIALITY

Here are the results of double materiality analysis.

Climate action

Water management

Product & services accessibility

Results of double materiality analysis

The red bubbles represent social issues, the light green bubbles represent environmental issues, and the dark green bubbles represent governance issues. Based on the results of the double materiality analysis, the material issues are those located within the colored quadrants. The size of each bubble reflects the level of importance stakeholders place on these issues.

GOVERNANCE

Transport & logistics

Impact on nature & biodiversity Partnerships

0 0

INFORMATIVE

IMPORTANT

Environment

VERY IMPORTANT

Social

ESSENTIAL

Governance

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

The 14 sustainability issues identified by Tom&Co following the three workshops are as follows:

ESG Topics

Description

Climate action

Tom&Co's activities generate greenhouse gases: during production, transport, sales in stores, etc. Climate risks also threaten the company's supply chain (e.g. shortages or price rises linked to agricultural losses) and store traffic (e.g. low customer numbers during periods of extreme heat). By investing in its climate strategy, Tom&Co should be able to play its part and strengthen its resilience.

Energy management

The energy requirements associated with running shops are significant, especially when the buildings are not very efficient or when live animals are sold. Given that Tom&Co has close to 200 shops, reducing energy consumption is a strategic environmental objective. Furthermore, reducing energy costs has a direct impact on operating margins and therefore the financial health and investment capacity of shops.

Transport & Logistics

Downstream Tom&Co supplies close to 200 shops in the Benelux and France every week. A large quantity of parcels is sent to e-commerce customers every year and this number keeps on growing. Upstream, the company procures its supplies in Europe and globally. Supply chain management is one of its core businesses, and making transport more sustainable is an important way of reducing its environmental footprint.

Water management

The production of the raw materials used by Tom&Co (agricultural products, meat, cereals, textiles, etc.) represents a significant consumer of fresh water and a source of water pollution. The shops in the distribution chain require significant quantities of water, for example for the care of aquatic animals or for the dog wash. The products and services sold by Tom&Co have the potential to contribute to water pollution (shampoos, anti-parasites, textile care, etc.).

Impact on nature and biodiversity

In the context of an unsustainable supply chain, the majority of raw materials (agricultural products, meat, cereals, textiles, etc.) used to manufacture Tom&Co products have an adverse impact on the environment, contributing additionally to biodiversity loss. At the operational level, Tom&Co's business model is based on a large logistics network and a significant number of points of sale, which has resulted in the artificialization of land and thus on biodiversity loss.

Product lifecycle management

In Belgium, 60% of households welcome a pet. The environmental impact of pet parenting is significant and cannot be overlooked. Tom&Co has a responsibility to play its part in making pet parenting sustainable through its range of products and services. This entails controlling and reducing the environmental impact of products at every stage of their life cycle, from design to end-of-life, while integrating the principles of the circular economy into the core of our offering.

Waste management

Tom&Co's operations result in waste, primarily associated with logistics and in-store sales. It is essential that the company takes action to reduce waste at the source, as well as to sort it as selectively as possible. The reduction of waste, particularly residual waste, will also result in a reduction of associated costs.

Sustainable packaging

The retail sector is a significant consumer of materials, particularly plastics, for packaging purposes. Tom&Co can contribute to decreasing this impact by identifying and eliminating any over-packaging practices that may contribute to environmental impact, as well as developing packaging solutions with a reduced environmental footprint.

Safety, health, and well-being

Staff are exposed to health risks (ergonomics, handling of heavy loads, etc.). Working conditions can be difficult due to staff shortages, customer attitudes and the challenge of balancing work and personal life in the retail sector. Tom&Co is committed to ensuring the safety and well-being of all its employees. A happy and healthy workforce is also a competitive advantage for the company. Integrated stores must also apply high working conditions standards and ensure legal compliance. In fact, as they represent the brand, any scandal or legal action in this area would have a negative impact on the brand's image.

Accessibility of products and services

Tom&Co wants to guarantee geographical accessibility, which means having outlets that are well located and, where possible, accessible by low-carbon transport. The shops and website should also be accessible to people with handicap. Finally, improving the affordability of products and services will enable more vulnerable pet owners to benefit from quality products and provide adequate care for their pets.

Animal Welfare

As a pet specialty retailer, Tom&Co has a duty to promote and improve practices relating to the welfare and respect of animals, both in its own activities and upstream, in its supply chain, and downstream, among pet parents. The benefits of companion animals for mental, social and physical health, as well as emotional and psychological development, have been proven. In response, Tom&Co wants to contribute to a better understanding of animal welfare and to promote better practices in society. The fight against the abandonment of pets is also a key issue for a pet specialty retailer. To this end, the company positions itself as a privileged partner of the authorities on issues of animal welfare and respect and works with associations.

Ethics and Governance

Tom&Co wants to ensure transparent, fair and responsible governance. This means complying with the law, preventing and actively combating corruption and honoring commitments. Good governance also includes accountability, effective risk management and honest communication with employees, customers and partners. Tom&Co must also ensure that its suppliers and partners follow the same principles.

Partnerships

Tom&Co's ecosystem is made up of many partnerships, whether in terms of supply, logistics, distribution of products and services or its role in promoting animal welfare. Maintaining its current partnerships through transparency and enhanced dialogue, and forging new ones, means improving the company's resilience and ability to fully implement its strategy. These partnerships will facilitate industry-wide changes, driving the adoption of more sustainable practices.

Responsible marketing

The regulatory context is tending to demand ever higher levels of consumer information and respect for privacy. Tom&Co is part of this trend, whether in terms of data protection or avoiding greenwashing practices. Responsible marketing must also enable customers to choose the most sustainable products that are best suited to the well-being and health of their animals.

This assessment is intended to be repeated every 3 years to ensure consistency with the recent realities of the business.

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

KEY FIGURES AND ENGAGEMENT

ESRS E1 CLIMATE ACTION

Tom&Co’s activities generate greenhouse gases: during production, transport, sales in stores, etc. Climate risks also threaten the company’s supply chain (e.g. shortages or price rises linked to agricultural losses) and store traffic (e.g. low customer numbers during periods of extreme heat). By investing in its climate strategy, Tom&Co should be able to play its part and strengthen its resilience.

102 820 t CO2 emitted in 2025, a reduction from 111 554 t in 2023 (namely due to correction of some errors listed in “ESG Strategy” section, but also car fleet improvements – at Tom&Co and in customer cars - & folder removal)

260 tCO2e/FTE Carbon Intensity per FTE

Objective of electrifying the vehicle fleet 100% by 2029 in Belgium

CLIMATE ACTION IROS ESRS

Sub- topic

Location

Impact, Risk or Opportunity Description

ESRS E1 – Climate Change

Own operations

Real negative impact

Product distribution involves significant energy consumption in stores, exacerbated by the poor performance of some buildings and the sale of live animals (aquarium feed, especially for tropical fish, vivariums, air-conditioning requirements, etc.), the digital footprint (notably e-commerce), logistics to supply stores and deliver e-commerce customers, and staff and customer mobility. Air-conditioning systems contain powerful GHGs.

Value Chain

Real negative impact

Intensive agriculture, forestry and fishing are responsible for significant GHG emissions, as is the extraction of raw materials for the manufacture of non-food products. Global sourcing, involving long-distance transport, also generates significant GHG emissions.

Value Chain

Real negative impact

Surface ozone (O3) is a secondary pollutant produced in the atmosphere in the presence of sunlight and chemical precursors, the main ones being nitrogen oxides (NOx) and volatile organic compounds (VOCs), mainly from transport and industrial activities. It is harmful to both the environment and human health. Tropospheric ozone is formed, among other things, by pollutant emissions linked to road freight (fossil fuels). It is a GHG whose impact on the climate is more localized, due to its short atmospheric lifetime, but powerful.

Value Chain

Potential positive impact

The production of cereals for animal feed requires intensive farming practices. Adopting more sustainable practices will enable the entire value chain to reduce its impact on biodiversity and climate change.

Opportunity

Working on climate change mitigation could lead to cost reductions. These include energy, relocation of logistics costs, the end of live pets in a selection of stores , cheaper click & collect, and cross-selling with e-Commerce platforms.

Risk

Introduction of a carbon tax leading to reduced profit margins

Risk

Financial risks arising from storms and floods causing damage to stores.

Risk

Loss of sales because customers don't come to the store during heatwaves.

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

STRATEGY OF RISK MITIGATION Given their potential impact, the three climate change risks identified merit particular attention. For each identified risk, mitigation measures have been considered to limit exposure or reduce consequences.

ESG Topic

Risk description

Mitigation strategy

Climate action

Introduction of a carbon tax leading to reduced profit margins

Along with its first report on the year 2024, Tom&Co has measured its carbon footprint and started building scenarios for carbon emissions decrease in 2025.

Financial risks arising from storms and floods causing damage to stores.

Ongoing programme of store renovation across all geographies

Loss of sales because customers don't come to the store during heatwaves.

Opportunity for Tom&Co's customers to purchase their products online and have them delivered. Ongoing project to develop e-Commerce

GOVERNANCE As mentioned in the incentive system section, in 2025, no remuneration system linked to achieving sustainability objectives was in place for any governance body. Thus, climate-related considerations are not taken into account in the remuneration of governance bodies.

STRATEGY Here are the three climate risks identified by Tom&Co. Two are physical risks and one is transitional risk. Transitional risk ŀ

The introduction of carbon tax reduces margins – medium term

TRANSITION PLAN AND CARBON FOOTPRINT RESULTS Tom&Co is committed to playing its part in contributing to a low-carbon economy. Tom&Co updated its carbon footprint assessment for the year 2025, resulting in total emissions of 102 820 tCO₂e (tons of carbon dioxide equivalent), based on the Méthode Bilan Carbone®. The assessment also complies with the Greenhouse Gas Protocol and covers the entire company, including both integrated stores and franchises. Key sources of improvement vs 2023 carbon footprint include: ŀ

Error corrections (see “ESG strategy” section for details), accounting for ~11 tCO2eq improvements

Car fleet improvements (at Tom&Co and visitor’s cars), accounting for ~7t improvements, including: Tom&Co switching to an electric car fleet, customers having more economical cars and customers having to travel less km on average due to expansion

Physical risks ŀ

Financial risks arising from storms and floods causing damage to stores - long term

Loss of sales because customers don’t come to the store during heatwaves – long term

In 2025, Tom&Co has carried out, with the help of external consultants, a study on carbon footprint reduction scenarios. The results are included in the transition plan described below.

Stop of the paper folder distribution, accounting for ~1t improvement

In line with its business model, the main source of emissions is the purchase of goods and services, accounting for 63% of the company’s global footprint. This includes products for sale, as well as goods and services supporting internal operations. The second-largest source of emissions is travel, contributing to 22% of global emissions and comprising employee commuting, business travel, and travel by visitors

and customers, namely given the high number of clients visiting Tom&Co’s physical stores. Freight ranks third, contributing to approximately 7% of global emissions. These emissions primarily result from the transportation of goods from suppliers to logistics hubs and stores. Carbon footprint reduction scenario’s assessed in 2025 (over year 2023 carbon footprint data) show opportunity to reach 83 111 t CO2e by 2030. Main levers include (excluding growth impact and corrections): ŀ

Logistics footprint reduction:

—

Change of warehouse location (planned in 2026) reducing overall distance travelled for suppliers to hub and hub to stores (-532 tCO2e)

—

Change of truck fleet (longer term) to more sustainable options for both our suppliers and our own fleet (-3214 tCO2e)

Reduction of customers km travelled due to opening of new, closer to them, stores (-1396 tCO2e)

Energy usage optimization in store through LED usage, replacement of gas heaters by electric heat pumps, PV panel installation etc. (-621 tCO2e)

Reduction of company cars emissions mainly driven by switch to electric cars and implementation of a mobility budget (-291 tCO2e)

Packaging optimization through mono-materials, bulk sales and overall packaging weight reduction (-182 tCO2e)

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

POLICIES

IN THE FUTURE

Tom&Co has developed its first carbon footprint reduction scenarios, marking an important step in building a way towards a lower footprint. By integrating sustainability into its operations, the company aims to not only contribute to global climate action but also enhance its resilience.

Regarding electrification, Tom&Co aims for 100% of its own fleet to be electric by 2029 in Belgium, and 80% by end of 2026. The 2026 objective is almost met via 2025 fleet changes made. This is supported by increasing the number of electric charging station at the HQ from 1 to 10 by 2026. In France, hybrid vehicles will be maintained longer given longer distances to be travelled.

ACTIONS AND TARGETS In 2025, Tom&Co has selected a new logistics partner that will enable the company to reduce total km travelled in its supply chain by an estimated 5-15%. At the same time, Tom&Co has started transitioning to electric vehicles for its employees, recognizing the crucial role of decarbonizing the fleet in reducing emissions.

To ensure continued progress, Tom&Co is committed to conducting an annual assessment of its carbon footprint. This ongoing assessment will enable the company to set increasingly ambitious emission reduction targets and refine its global climate strategy.

GOVERNANCE

APPENDIX

METRICS The table below outlines the metrics that Tom&Co aims to track in the future regarding climate action issue.

KPI

Unit

2023

2024

2025

Scope 1 CO2e Emissions

tCO2

770

1 072

Scope 2 CO2e Emissions

tCO2

1311

1 189

Scope 3 CO2e Emissions

tCO2

109 199

100 559

Carbon Intensity per Revenue

tCO2/€

0,0004

0,0003

Carbon Intensity per FTE

tCO2/ FTE

369

260

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

ESRS E1 ENERGY MANAGEMENT The energy requirements associated with running shops are significant, especially when the buildings are not very efficient or when live animals are sold. Given that Tom&Co has close to 200 shops, reducing energy consumption is a strategic environmental objective. Furthermore, reducing energy costs has a direct impact on operating margins and therefore the financial health and investment capacity of shops.

SOCIAL

GOVERNANCE

APPENDIX

KEY FIGURES AND ENGAGEMENT ŀ

596 MWh heating consumption in integrated stores

3 141 MWh electricity consumption in integrated stores

96% of integrated stores now operating in LED in France, and 83% in Belgium, with the goal to reach 100% by end of 2027. The timeline has been adjusted vs last report to reflect resources allocation

By 2027, all integrated stores’ heating will be managed centrally. Similarly, the initial target for this objective was end of 2026

ENERGY MANAGEMENT IROS ESRS

Sub- topic

Location

Impact, Risk or Opportunity Description

ESRS E1 – Climate Change

Energy management

Own operations

Potential positive impact

Few integrated stores are currently equipped with renewable electricity generation facilities. The installation of photovoltaic systems would contribute to production capacity in Belgium and France. In addition, Tom&Co plans to install electric terminals in its parking lots.

Opportunity

Lower energy costs if Tom&Co is more autonomous and less dependent on the grid and price variations

Opportunity

Self-generated energy via PV panels reduces dependence on the grid, resulting in lower costs

Risk

Risk of increased fuel prices for import transportation.

Risk

Rising costs for the company in case of rising cost of energy

STRATEGY OF RISK MITIGATION Given their potential impact, the two energy management risks identified merit particular attention. For each identified risk, mitigation measures have been considered to limit exposure or reduce consequences.

ESG Topic

Risk description

Mitigation strategy

Energy management

Risk of increased fuel prices for import transportation.

Tom&Co aims to source its materials increasingly from the European Union, with large food product suppliers namely based in Belgium and the North of France.

Rising costs for the company in case of rising cost of energy

Ongoing project to improve facility efficiency, implemented gradually rather than across all stores simultaneously.

GOVERNANCE

ESG STRATEGY

POLICIES The company is committed to managing energy responsibly across all its operations by reducing energy consumption, improving efficiency, and utilizing renewable energy sources where feasible. Through this commitment, Tom&Co aims to minimize its carbon footprint, contribute to global sustainability goals, and enhance operational performance. By optimizing energy use, the company not only reduces costs and environmental impact but also ensures long-term resilience in the face of evolving climate regulations and energy market fluctuations.

ACTIONS & TARGETS In Belgium, all integrated stores use green electricity contracts with Engie, a requirement that also applies to new franchised stores, with existing franchisees encouraged to follow. 2 integrated stores in Belgium and 1 in France are equipped with photovoltaic panels, and discussions with landlords have been started to install more in integrated stores in Belgium and France. However, many of the stores’ configuration will not allow for the placement of panels and different energy initiatives will have to be undertaken. The Pharmapets HQ located in Waregem and containing Tom&Co’s eCommerce warehouse is also equipped with photovoltaic panels. 96% of integrated stores in France and 83% in Belgium already operate on LED lighting. In Belgium, single-tariff meters are being replaced by digital meters, allowing automatic management of the dual tariff. The aim is to finalize this switch by end of 2026. At the same time, the last seven integrated stores in France still on the yellow tariff are being switched to the blue tariff, a more economical electricity tariff. The aim is to transfer all stores that can be transferred by end of 2026. 2-3 stores will remain on the yellow tariff given higher power requirements. To reduce energy consumption, franchisees have been informed about energy-saving solutions, including their implementation and cost benefits. Tom&Co has also reduced the number of live animal installations in new store openings. The number of installations per store has been reduced to two, compared to three to five in the past. In addition, the central plant islands have been replaced by more energy-efficient wall displays.

ENVIRONMENT

SOCIAL

IN THE FUTURE

Tom&Co is studying remote-controlled heating systems for better temperature management, with tests starting in French integrated stores. By 2027, the heating of all integrated stores will be managed centrally from the head office, ensuring greater efficiency and lower energy consumption. In terms of electricity, all integrated stores will switch to LED lighting by end of 2027, which requires a modification in 5 stores. Franchisees in Belgium will also benefit from attractive pricing options for LED installations. In addition, Tom&Co will offer solutions for remaining integrated stores heated with gas (5) to switch to electric climatization. Both the LED lighting and the central heating ambitions were initially set for end of 2026 but were delayed for budget reasons.

GOVERNANCE

APPENDIX

METRICS The table below outlines the metrics that Tom&Co aims to track in the future regarding energy issue.

KPI

Unit

2023

2024 2025

In integrated stores : Electricity consumption

kWh

2 111 943

3 141 099

In integrated stores : Heating consumption

kWh PCI

256 757

595 988

2 integrated stores in Belgium and 2 stores in France are under review for placement of photovoltaic panels. In addition, a test is ongoing in an integrated store to install dynamic lighting systems, decreasing the intensity of lighting to 50% when nobody is in the area. Tom&Co had plans to expand the system if successful. However, initial conclusions show the economical case is not strong enough. Finally, an audit is ongoing with 1 integrated store in Belgium to assess potential for improvement & limit energy consumption. The aim is to roll-out this audit and understand how the company can further optimize its integrated network. With regards to the company’s HQ, several initiatives are planned: ŀ

A switch is planned to LED lighting in the short term

More electric charging stations will be placed for employees’ vehicles in the short term

An investment in more efficient heating is planned by 2029

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

ESRS E2 TRANSPORT & LOGISTICS

SOCIAL

GOVERNANCE

APPENDIX

KEY FIGURES AND ENGAGEMENT

5-15% less kilometers should be traveled as of H2 2026 following warehouse move

Ongoing move to BREEAM-certified warehouse, along with a switch to a EURO6 certified fleet

Fill rate of 96% in France and 76% in Belgium

TRANSPORT AND LOGISTICS IROS ESRS

Sub- topic

Location

Impact, Risk or Opportunity Description

ESRS E2 – Pollution

Transports & Logistics

Own operations

Real negative impact

Air pollution linked to road transport has significant impacts on human health, including respiratory and cardiovascular problems and increased risk of cancer.

Value Chain

Real negative impact

In Belgium and France, the breakdown of energy used in road transport is still largely dominated by fossil fuels (around 90% in France and a similar proportion in Belgium), and the same applies to Tom&Co's logistics (store supplies and e-commerce). Gasoline and diesel-powered vehicles are a major source of air pollution.

Risk

Three types of transportation must be distinguished: import transportation, transportation between stores, and e-commerce transportation. In the event of significant air and water pollution, the company may face legal restrictions or be required to pay fines.

STRATEGY OF RISK MITIGATION Given its potential impact, the transport & logistics risk identified merit particular attention. For each identified risk, mitigation measures have been considered to limit exposure or reduce consequences.

ESG Topic

Risk description

Mitigation strategy

Transport & Logistics

The company is currently in the process of optimizing its supply chain with a focus on warehouse to store (where it has highest level of control), which will limit kilometers traveled and limit impact of such restrictions. Selected future partner has shown strong sustainability initiatives, including BREEAM certified warehouse and EURO-6 fleet.

GOVERNANCE

ESG STRATEGY

POLICIES Tom&Co is dedicated to minimizing the environmental impact of its transport and logistics operations while remaining efficient. Efficient transportation is crucial for Tom&Co, as it ensures timely store deliveries and product availability.

ENVIRONMENT

SOCIAL

GOVERNANCE

In addition, Tom&Co is exploring the possibility to reduce CO2 emissions through (semi-)exclusive utilization of HVO diesel or electric vehicles with its logistics service providers. The aim is to monitor new technologies and test where relevant to ensure a swift move once these technologies become cost-efficient.

To achieve this, Tom&Co aims to optimize delivery routes, reduce fuel consumption, and prioritize low-emissions transportation methods where possible.

Note that these objectives are dependent on new 3PL logistics provider.

ACTIONS & TARGETS

METRICS

One of the main improvements in 2024 was the switch from wooden to plastic pallets in Belgium, which reduced the weight of pallets by approximately 10 kg. This change resulted in 113,578 fewer pallets being used during that year, optimising space and reducing material waste. In 2025, Tom&Co has worked to limit unnecessary journeys to stores, namely by recommending a selection of franchised and internal stores move from 2 deliveries a week to 1. Vandepoel (the French operator) achieved a 96% fill rate, exceeding its target of 95%, while Distrilog (the Belgian operator), achieved 76% fill rate. The annual distances covered are 1 566 660 (including 121 460 exclusively for Tom&Co) for Vandepoel and 914,000 km for Distrilog in Belgium.

APPENDIX

The table below outlines the metrics that Tom&Co aims to track in the future regarding transports and logistics issue.

KPI

Unit

2024

2025

CO2 emissions per kilometer (Except eCommerce)

kgCO2e/ km

0,89 (FR) / 0,95 (BE)

0,78 (FR) / 0,99 (BE)

Percentage of vehicles operating on green energy in our supply chain (Except eCommerce)

0% (FR) / 0% (BE)

Fill rate of vehicles in our supply chain (Except eCommerce)

98,43% (FR) / 77,3% (BE)

96% (FR) / 76% (BE)

IN THE FUTURE Tom&Co is working on several initiatives to further reduce its emissions and improve efficiency. A significant step has been taken in 2025 with the decision to switch warehouse & transport provider in Belgium, working with Weerts Supply Chain. This new partner offers: (1) An optimized location to minimize km travelled, with an estimated saving of 5-15% of km travelled; (2) A BREEAM certified warehouse; (3) A recent fleet with EURO6 certified trucks. Furthermore, increased monitoring capabilities will be made available to Tom&Co, for further optimization, eg of the occupancy rate of trucks. The aim would be to reach an average of 85-90% by 2027, based on 2023 data.

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

ESRS E3 WATER MANAGEMENT The production of the raw materials used by Tom&Co (agricultural products, meat, cereals, textiles, etc.) represents a significant consumer of fresh water and a source of water pollution. The shops in the distribution chain require significant quantities of water, for example for the care of aquatic animals or for the dog wash. The products and services sold by Tom&Co have the potential to contribute to water pollution (shampoos, anti-parasites, textile care, etc.).

SOCIAL

GOVERNANCE

APPENDIX

KEY FIGURES AND ENGAGEMENT ŀ

100% of alerts regarding excessive water consumption in 2025 have been resolved

Water consumption survey sent to 8 suppliers in 2025, with 5 responses

All French integrated stores equipped with Aquabion® systems in 2025, ambition to do the same in Belgium by 2027

WATER MANAGEMENT IROS ESRS

Sub- topic

Location

Impact, Risk or Opportunity Description

ESRS E3 – Water and Marine Resources

Water management

Own operations

Real negative impact

Wastewater from grooming services (dogwash) and in-store aquarium maintenance is discharged into the sewer and can be source of water pollution.

Value Chain

Potential negative impact

The pet care products sold (shampoos, etc.) can be sources of water pollution. Tom&Co also sells aquarium animals, and the water resulting from the maintenance of aquariums by private individuals can be a source of pollution, as it is generally discharged into the sewer without precaution.

Value Chain

Real negative impact

The care of textile products for animals (e.g. pet bedding) via the washing machine is a source of microplastics, as the fabrics are mainly synthetic.

Own operations

Real negative impact

Stores equipped with aquariums consume large quantities of fresh water.

Value Chain

Real negative impact

The production of animal feed products (especially meat and cereals) requires large amounts of freshwater, whether for cultivation, breeding or processing. Industry is also a major consumer, notably the textile and steel industries, and to a lesser extent plastics production.

Value Chain

Potential negative impact

Tom&Co uses products from aquaculture and/or fishing and cannot guarantee that these products do not come from unsustainable practices that cause pollution, depletion of fish stocks and degradation of marine ecosystems.

Risk

Low availability of products and raw materials in the event of drought (particularly cereals and meat), leading to higher prices.

STRATEGY OF RISK MITIGATION Given its potential impact, the water management risk identified merit particular attention. For each identified risk, mitigation measures have been considered to limit exposure or reduce consequences.

ESG Topic

Risk description

Mitigation strategy

Water management

Low availability of products and raw materials in the event of drought (particularly cereals and meat), leading to higher prices.

Tom&Co works with a set of different suppliers for its own brands products, with multiple options to supply the same product.

GOVERNANCE

ESG STRATEGY

POLICIES The company is committed to responsible water management. It works to reduce water consumption, prevent waste, and protect water quality across all operations. Water is essential for Tom&Co’s food products, stores and services, particularly Dog Wash stations and animal care areas. Tom&Co is implementing water-saving practices and technologies. The company ensures full compliance with regulations to promote the sustainable use of this vital resource. These efforts support both environmental responsibility and high-quality pet care.

ACTIONS AND TARGETS Tom&Co has taken steps to monitor and improve water efficiency in its stores. As many sites are in older buildings, the company has inspected the facilities to detect and resolve potential issues. 100% of alerts regarding excessive water consumption in 2025 have been investigated and resolved in Belgium and France. To avoid unnecessary water loss, “high-risk” products are checked regularly. These include dog shower heads and water valves in aquariums. Properly functioning systems reduce waste and improve water use. Tom&Co has also started doing regular maintenance of the dog wash facilities to ensure no unnoticed water loss. In France, Tom&Co has started to phase out osmosis systems used to filter aquarium water. These systems are expensive and waste large amounts of water. They will no longer be installed in new stores and will be phased out in existing stores. Stores without osmosis systems now recover 4 m³ of water every three days compared to stores with osmosis systems. In Belgium, no osmosis systems are used. The French integrated stores have also been equipped with Aquabion® systems in 2025. These systems combat limescale & corrosion, both of which are large contributors to water over-consumption.

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

Finally, in 2025, Tom&Co has expanded its water management efforts beyond its own operations by collaborating with its suppliers. A survey has been sent to Tom&Co’s top 8 suppliers. 5 responses were received mostly highlighting a limited water usage and water concern amongst our key suppliers (own brand). None of the suppliers who provided an answer have a specific water management policy as they all have limited water needs (mostly dry product manufacturing. Water is used for cleaning materials or for minor components of the manufactured products). When possible, they make use of natural water (river or bottom water) or water coming from rains. Main use for water is happening further downstream, at production level. Given this limited relevancy to Tom&Co’s direct suppliers and the limited potential impact the company can have on suppliers further downstream, Tom&Co will not send again this questionnaire in 2026, enabling the company to focus on more material matters.

IN THE FUTURE Tom&Co aims to equip all Belgian integrated stores with Aquabion® systems by 2027, following the successful implementation in France in 2025.

METRICS The table below outlines the metrics that Tom&Co aims to track in the future regarding water management issue.

KPI

Unit

Number of suppliers surveyed about their water management policy

Number

In integrated stores: building water consumption

2023

6 244

2024

2025

8 (5 responses)

8 035

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

ESRS E4 IMPACT ON NATURE AND BIODIVERSITY

SOCIAL

GOVERNANCE

APPENDIX

KEY FIGURES AND ENGAGEMENT

In the context of an unsustainable supply chain, the majority of raw materials (agricultural products, meat, cereals, textiles, etc.) used to manufacture Tom&Co products have an adverse impact on the environment, contributing additionally to biodiversity loss. At the operational level, Tom&Co’s business model is based on a large logistics network and a significant number of points of sale, which has resulted in the artificialization of land and thus on biodiversity loss.

Tom&Co wants to increase its commitment to sustainability certifications, exploring options for certified raw materials

IMPACT ON NATURE AND BIODIVERSITY IROS ESRS

Sub- topic

Location

Impact, Risk or Opportunity

Description

ESRS E4 – Biodiversity and Ecosystems

Impacts on nature and biodiversity

Value Chain

Real negative impact

The breeding of land and sea animals, as well as the production of animal feedstuffs (mainly cereals, meat and fish) involves intensive farming and breeding practices. These practices can lead to the destruction of biodiversity and the loss of habitats useful for the development of other species.

Own operations

Real negative impact

The urbanization caused by the construction of new commercial or logistics sites results in the destruction of habitats and biodiversity useful to the survival and development of other species.

Value Chain

Real negative impact

Farming and livestock breeding, particularly intensive farming, are sources of significant air pollution linked to animal manure and the spreading of slurry and manure, the use of fertilizers, particularly nitrogen-based, the use of pesticides and the use of aggressive farming techniques (ploughing, use of farm machinery, etc.).

Value Chain

Real negative impact

Intensive farming and livestock practices lead to soil erosion. This degradation of agricultural land leads to a reduction in water and nutrients in the soil.

Risk

Additional investments expected in new stores (construction and renovation) to meet biodiversity conservation and protection criteria.

STRATEGY OF RISK MITIGATION Given its potential impact, the nature and biodiversity risk identified merit particular attention. For each identified risk, mitigation measures have been considered to limit exposure or reduce consequences.

ESG Topic

Risk description

Mitigation strategy

Impact on nature and biodiversity

Additional investments expected in new stores (construction and renovation) to meet biodiversity conservation and protection criteria.

Ongoing programme of store renovation across all geographies

GOVERNANCE

ESG STRATEGY

POLICIES Tom&Co is committed to minimizing its impact on nature and protecting biodiversity. As a pet care brand, Tom&Co understands that healthy ecosystems are essential for both animals and humans. Protecting biodiversity is directly linked to animal welfare, which is at the heart of its mission.

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

KPI

Unit

2024

2025

Share of certified raw materials used in own brands products.

Tom&Co aims to source products sustainably and reduce habitat disruption across its operations. Many pet products rely on natural resources, making responsible sourcing a priority.

ACTIONS AND TARGETS – GRI 304.2 Tom&Co recognises the importance of protecting biodiversity and natural ecosystems and is constantly working to improve its assortment to cater to local biodiversity, with specific products namely for wild birds, insects, hedgehogs, etc.

IN THE FUTURE Tom&Co wants to increase its commitment to sustainability certifications. The company is exploring options for certified cardboard, palm oil and sustainable fishing practices, with the long-term goal of working exclusively with certified raw materials. In addition, Tom&Co is looking into wood (FSC) and organic cotton certification, ensuring that products comply with responsible sourcing standards.

METRICS The table below outlines the metrics that Tom&Co aims to track in the future regarding impacts on nature and biodiversity issue. The KPI is not available today, and may be reviewed in the future as the company defines more precisely the levers they can act on regarding nature and biodiversity.

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

ESRS E5 PRODUCT LIFECYCLE MANAGEMENT

SOCIAL

GOVERNANCE

APPENDIX

KEY FIGURES AND ENGAGEMENT

100% of stores offer bulk products

Tom&Co aims to establish a sourcing specification document by 2027 for its food products, defining criteria for certified raw materials. The timeline for this document has been revised vs previous report to reflect team capacity challenges

621 tons of bulk products were sold in 2025, for 54 products offered centrally

PRODUCT LIFECYCLE MANAGEMENT IROS ESRS

Sub- topic

Location

Impact, Risk or Opportunity Description

ESRS E5 – Resource use and circular economy

Product lifecycle management

Value Chain

Potential positive impact

The manufacture and purchase of recycled products reduces the use of raw materials. The process of recycling materials reduces the intensity of resource extraction. Recycling logistics combined with delivery services optimize transport.

Risk

If legislation imposes a percentage of recycled materials in raw materials, purchasing costs will be higher and margins lower for Tom&Co. If legislation requires packaging or products to be recycled, additional costs will be incurred.

STRATEGY OF RISK MITIGATION Given its potential impact, the product lifecycle management risk identified merit particular attention. For each identified risk, mitigation measures have been considered to limit exposure or reduce consequences.

ESG Topic

Risk description

Mitigation strategy

Product lifecycle management

If legislation mandates a certain percentage of recycled materials in raw materials, purchasing costs will increase and margins will decrease for Tom&Co. Similarly, if legislation requires the recovery of packaging or products, additional costs will have to be absorbed.

Packaging of Tom&Co’s own brands product being reviewed ahead of regulation changes, namely on the “GOOD” range with 100% recyclable packaging for its dog and cat kibbles ranges launched in 2025.

GOVERNANCE

ESG STRATEGY

POLICIES The company is committed to managing the entire life cycle of its products responsibly, from design and sourcing to production, distribution, and end-of-life. Many pet products, from food packaging to accessories and care items, have a direct impact on resource consumption and waste generation. Managing their life cycle responsibly helps reduce landfill waste, lower carbon emissions, and promote a circular economy. To achieve this, Tom&Co aims to minimize environmental impact by prioritizing sustainable materials, reducing waste, and encouraging recycling or reuse wherever possible.

ACTIONS AND TARGETS Bulk sales are key, with 100% of stores offering them. Most of the time, these bulk foods are wild bird food, rodent food or dog treats (100% of stores sell them). In total, the number of bulk references offered by Tom&Co per type of animal is: birds, 16; rodents, 4; dogs, 34 snacks. Individual stores may take the initiative to sell additional references of bulk

ENVIRONMENT

SOCIAL

products that are not managed centrally. These values as well as the kilos sold in KPI’s represent therefore the value tracked centrally only. For non-food products, Tom&Co has identified that the main raw materials used are metal, fabric/textile, cardboard, wood and plastic, often combined in different ways. However, no data is currently available on the percentage of certified raw materials. While it is not always possible to use 100% recycled raw materials in its products, the company wants to set future targets for responsible sourcing.

IN THE FUTURE For each of its own-brand food products, Tom&Co aims to establish a sourcing specification document by 2027. This will define the criteria for raw material certification, focusing mainly on proteins and oils, and possibly extending to fish and meat sourcing. The company will use this document to determine the % of certified raw materials in its own brand food products.

GOVERNANCE

APPENDIX

For its own-brand non-food products, Tom&Co will request technical data sheets from suppliers to determine the percentage of recycled content in materials such as cotton and plastic. Based on this information, the company will set specific targets by 2027 to increase the recycled content of its products and will introduce a performance indicator that measures the percentage of certified raw materials in its own-brand products. However, the company acknowledges that achieving 100% certification is not realistic, as some non-recyclable raw materials are used in very small quantities. The timeline for this document & targets has been revised vs previous report to reflect team capacity challenges. In the medium term, Tom&Co also aims to continue to increase its bulk product offering and the space in store dedicated to it.

METRICS The table below outlines the metrics that Tom&Co aims to track in the future regarding impacts on product lifecycle management issue. Most KPIs are unavailable this year. The sourcing specification document to be launched in 2027 will support giving a view on these KPIs.

KPI

Unit

2024

2025

Percentage of certified raw materials used to manufacture the organization's main products and services

Percentage of fish and meat certified by type of food product in own brands

Percentage of raw materials certified and recycled in total in all non-food own brand products. This KPI will be given by type of raw material (textile, metal, plastic, cardboard/paper, wood, rubber etc.)

Tons of bulk sold (central references only)

tons

621

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

ESRS E5 WASTE MANAGEMENT Tom&Co’s operations result in waste, primarily associated with logistics and in-store sales. It is essential that the company takes action to reduce waste at the source, as well as to sort it as selectively as possible. The reduction of waste, particularly residual waste, will also result in a reduction of associated costs.

SOCIAL

GOVERNANCE

APPENDIX

KEY FIGURES AND ENGAGEMENT ŀ

99% of expired products are reused

100% of Belgian logistics waste retrieved by the logistics service provider

Tom&Co has stopped distributing paper folders in 2025, switching entirely to digital communication and reducing paper waste by ~150 tons per year

60.5 tons of product were donated to shelters and therefore saved from destruction; this metric was not measurable last year

WASTE MANAGEMENT IROS ESRS

Sub- topic

Location

Impact, Risk or Opportunity

Description

ESRS E5 – Resource use and circular economy

Waste management

Own operations

Real negative impact

Waste generation linked to the logistics and distribution of products sold, and generation of in-store waste (litter).

Value chain

Real negative impact

Waste generation linked to the end-of-life of products sold (toys, accessories, bedding, etc.), particularly plastic waste, which is difficult to recycle and generally ends up in residual waste without being sorted.

Value chain

Potential positive impact

Cost reduction linked to waste tonnage if the volume of waste is reduced either by simple reduction or by sorting.

Opportunity

Relocating production to European countries enables us to control production and the associated waste. Waste can then be processed by a more developed sorting and recycling system.

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

POLICIES

IN THE FUTURE

Tom&Co is committed to minimizing waste generation and promoting responsible waste management practices across all operations. The company prioritizes waste reduction, reuse, and recycling to divert materials from landfills and reduce environmental impact.

At the new warehouse, a procedure will be put in place to monitor expired products, ensuring that they are identified and managed efficiently before the expire.

ACTIONS AND TARGETS Tom&Co is committed to reducing waste and reusing expired products across its operations. In warehouses, 99% of expired products are reused or repurposed. To avoid waste, Tom&Co first offers discounts on almost expired products to stores. If the stores no longer want these items, they are donated to shelters, ensuring that food and animal supplies are not wasted but used where they are needed (see partnerships section for more details).

GOVERNANCE

APPENDIX

METRICS The table below outlines the metrics that Tom&Co aims to track in the future regarding waste management issue. Two KPIs are unavailable this year.

The company is increasing the share of dedicated trips in France, therefore aiming for higher share of logistics waste retrieval and treatment in that country. The share of dedicated trips already increased from 2% in 2024 to 19% in 2025.

KPI

Unit

2024

2025

Total non-hazardous waste diverted from disposal in stores, including: - Reuse preparation; - Recycling; - Other recovery methods.

tons

4 645 (FR); TBD (BE)

3 805 (FR); TBD (BE)

Total tons of product saved from destruction in warehouses (donation to shelters)

tons

60.5

In addition, logistics waste collection and treatment is managed by Distrilog and Vandepoel. These partners collect cardboard and plastic waste from stores and warehouses, process it and reuse it. This operation is only valid if the entire truck load is dedicated to Tom&Co, which is the case for 100% of the Distrilog (Belgium) trips. In 2025, Tom&Co has stopped with the distribution of paper folders, switching entirely to digital marketing. This will save ~146t of paper folders being distributed and thrown away every year.

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

ESRS E5 SUSTAINABLE PACKAGING The retail sector is a significant consumer of materials, particularly plastics, for packaging purposes. Tom&Co can contribute to decreasing this impact by identifying and eliminating any overpackaging practices that may contribute to environmental impact, as well as developing packaging solutions with a reduced environmental footprint.

SOCIAL

GOVERNANCE

APPENDIX

KEY FIGURES AND ENGAGEMENT ŀ

69% of Tom&Co’s own brand food packaging is recyclable and 80% for its own brand non-food packaging

In 2025, 15% of food product references have been converted to recyclable plastic packaging

By 2029, 100% of its own-brand packaging (food and non-food) will be recyclable and all cardboard used will be FSC certified.

THE SUSTAINABLE PACKAGING IROS ESRS

Sub- topic

Location

Impact, Risk or Opportunity Description

ESRS E5 – Resource use and circular economy

Sustainable packaging

Value Chain

Potential positive impact

The manufacture and purchase of recycled packaging reduces the use of raw materials. The process of recycling materials reduces the intensity of resource extraction.

Risk

High prices for recycled packaging due to supply outstripping demand.

STRATEGY OF RISK MITIGATION Given its potential impact, the sustainable packaging risk identified merit particular attention. For each identified risk, mitigation measures have been considered to limit exposure or reduce consequences.

ESG Topic

Risk description

Mitigation strategy

Sustainable packaging

High prices for recycled packaging due to supply outstripping demand.

Tom&Co is actively managing its cost base beyond raw materials (eg optimizing logistics) to facilitate absorption of such events

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

POLICIES

IN THE FUTURE

Tom&Co is committed to reducing the environmental impact of its own-brand packaging by prioritizing sustainable materials and designs. To address this, Tom&Co aims to minimize waste, use recycled and recyclable materials whenever possible, and reduce overall packaging volume. The company is also committed to influencing the broader industry, encouraging national brands to follow the same sustainability guidelines.

Tom&Co has set clear sustainability targets for the coming years. By 2029, 100% of its own-brand packaging (food and non-food) will be recyclable and all cardboard used will be FSC certified.

ACTIONS AND TARGETS

By 2026 also, Tom&Co will review the content of FSC certified cardboard in its own brand packaging.

Tom&Co has made significant progress in analyzing and improving its own brand packaging. A detailed internal study was conducted in 2024 to assess the recyclability of food packaging, and followed with a detailed study of the nonfood packaging in 2025, giving a full picture of the own brand packaging. The study also examined product data sheets to determine the percentage of recyclable materials used. Currently, 69% of Tom&Co’s own-brand food packaging is recyclable. Materials such as 100% virgin cardboard, plastic (PE/PP), metal, aluminum and tetra packs are used. However, only 6% of its own-brand food packaging is made from recycled materials. In metal-based packaging (e.g. cat and dog food cans & aluminium), this number goes up to 25%. Over the whole of 2025, 15% of food product references have been converted to recyclable packaging, namely driven by the launch of GOOD dog & cat kibbles. No survey has yet been conducted on the recyclability of national brand packaging. In 2025, the company has started identifying the percentage of recyclable and recycled packaging in its own brand nonfood categories. The results of this exercise show 80% of recyclable materials (for plastic packaging, this is 99%) and 18% of recycled materials.

By 2026, the company aims to conduct an assessment of the share of national brands food products that use recycled or recyclable to better understand their impact.

METRICS The table below outlines the metrics that Tom&Co aims to track in the future regarding sustainable packaging issue. Note: ~10% of references are excluded due to lack of information.

KPI

Unit 2024 2025

Percentage of own brand product packaging made from recycled materials (paper/cardboard)

0% (food)

21% (food) 20% (non-food)

Percentage of own brand product packaging made from recycled materials (plastic)

1% (food)

3% (food) 9% (non-food)

Percentage of own brand product packaging made from recycled materials (metal – incl. aluminum)

27% (food)

25% (food) N/A non-food

Percentage of plastic packaging for own brand products that could be reusable, recyclable

54% (food)

70% (food) 99% (non-food)

Percentage of paper and cardboard certified under FSC label

n.d.

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

ESRS S1 SAFETY, HEALTH AND WELL-BEING

GOVERNANCE

APPENDIX

KEY FIGURES AND ENGAGEMENT ŀ

Tom&Co promotes the Dog Policy @Work, within the company and more broadly

Company NPS at -18% in 2025, ambition to reach 0 in 2026

SAFETY, HEALTH AND WELL-BEING IROS

ESRS

Sub- topic

Location

Impact, Risk or Opportunity Description

ESRS S1 – Own workforce

Safety, health and well-being

Value Chain

Potential negative impact

Risk of attempts at collusion between suppliers and Tom&Co employees. Conflict of interest self-declaration made in 2026.

Own operations

Real positive impact

The company guarantees a work-life balance for its head office employees.

Own operations

Real positive impact

The company encourages its employees to organize their private lives in such a way as to optimize their time and divide it efficiently between work and personal life.

Own operations

Real negative impact

Store working hours interfere with family life (e.g. evenings and weekends)

Own operations

Real positive impact

The company is committed to the personal fulfillment of its employees, and offers career development opportunities.

Own operations

Real negative impact

The intensity of work (logistics, transport, warehousing) can lead to physical exhaustion. The company ensures ergonomic practices at work (bending knees when carrying heavy objects, adapting office chairs, etc.).

Own operations

Potential negative impact

Physical damage was caused by accidents mainly related to logistics (pallet trucks, heavy loads, etc.).

Own operations

Real negative impact

Commercial activity and the lack of store staff lead to stressful situations and a feeling of loneliness on the part of employees.

Own operations

Potential negative impact

Contact with customers, and the aggressive behavior of some of them, creates stress for employees.

Own operations

Potential negative impact

A robbery incident in one of the chain's stores can lead to trauma and PTSD (Post-Traumatic Stress Disorder) among the employees concerned.

Risk

In the event of a scandal within a store or franchise, the company's image can be affected, with a direct impact on its results.

Risk

Managerial responsibility for burn-out

Risk

Absenteeism

Risk

Recruitment difficulties

Risk

Complaints, fines and legal proceedings

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

STRATEGY OF RISK MITIGATION Given their potential impact, four safety, health and well-being risks identified merit particular attention. For each identified risk, mitigation measures have been considered to limit exposure or reduce consequences.

POLICIES Tom&Co is committed to providing a safe, healthy and supportive work environment for all its employees. As a trusted leader in the pet care industry, Tom&Co recognizes that its success is built on the well-being of its people, store associates and logistics teams. Ensuring a positive and safe workplace is not only essential to employee satisfaction, but also to maintaining high service quality.

ACTIONS AND TARGETS One of the main initiatives implemented is the Dog Policy @Work, which aligns with Tom&Co’s values by allowing employees to bring their dogs at work. The presence of dogs in the workplace indeed helps to reduce stress, improves morale and creates a more engaging work atmosphere. In addition, Tom&Co promotes flexibility in working arrangements, including a remote working policy and flexible hours, ensuring that employees can better manage their professional and personal responsibilities. In 2025, Tom&Co launched an employee satisfaction survey to assess into details well-being and identify areas for improvement. Opportunities for improvement were clearly identified and the company aims to implement new initiatives as of 2026. Key initiatives include employee discounts and more flexible compensation structures.

ESG Topic

Risk description

Mitigation strategy

Safety, health, and well-being

Managerial responsibility for burnout

Tom&Co surveyed its employees in 2025 to understand the level of risk and possible actions

Absenteeism

Tom&Co surveyed its employees in 2025 to understand the level of risk and possible actions

Recruitment difficulties

The company is working on employer branding, namely through the development of an L&D platform, the rebranding of the chain, its expansion plans etc.

Complaints, fines, and legal proceedings

The company has relevant insurance for employee health & safety issues

IN THE FUTURE Tom&Co will continue using a yearly employee satisfaction survey to assess the needs of its staff. Based on employee feedback, the company will adjust and refine its wellness programs to ensure they continue to meet the needs of its workforce (GRI 403.4). To strengthen its safety culture, the company aims to launch a training and awareness program in the medium term to help employees identify and mitigate occupational risks, particularly in stores and logistics operations, where proper product handling and compliance with safety protocols are essential.

METRICS The table below outlines the metrics that Tom&Co aims to track in the future regarding safety, health and well-being issue.

KPI

Unit

2024

2025

Number of accidents related to work

Number

Evaluation of work-life balance based on employee survey

Score out of 10

7,04

Percentage of employees having followed a training on safety, health & wellbeing

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

ESRS S4 ACCESSIBILITY OF PRODUCTS AND SERVICES Tom&Co wants to guarantee geographical accessibility, which means having outlets that are well located and, where possible, accessible by low-carbon transport. The shops and website should also be accessible to people with handicap. Finally, improving the affordability of products and services will enable more vulnerable pet owners to benefit from quality products and provide adequate care for their pets.

SOCIAL

KEY FIGURES AND ENGAGEMENT ŀ

In 2025, ~8 500 products were available online on T&C.com

9 new stores were opened in 2025 (1 in France and 8 in Belgium)

Tom&Co has always welcomed pets into its stores

ACCESSIBILITY OF PRODUCTS AND SERVICES IROS ESRS

Sub- topic

Location

Impact, Risk or Opportunity Description

ESRS S4 – Consumers and end-users

Accessibility of products and services

Own operations

Real positive impact

In the event of a lawsuit relating to damages caused to the consumer and/or user, the company will cover the costs of damages and interest.

Opportunity

Retention of customers, stability of the average basket and sustainability of sales thanks to affordable prices.

Risk

In the event of legal action related to harm caused to consumers and/or users, the company will have to cover damages and compensation costs.

STRATEGY OF RISK MITIGATION Given its potential impact, the accessibility of products and services risk identified merit particular attention. For each identified risk, mitigation measures have been considered to limit exposure or reduce consequences.

GOVERNANCE

ESG Topic

Risk description

Mitigation strategy

Accessibility of products and services

In the event of legal action related to harm caused to consumers and/or users, the company will have to cover damages and compensation costs.

Tom&Co tracks closely events of quality issues and has an emergency procedure in place to limit the impact of such events

APPENDIX

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

POLICIES As a trusted pet care provider, Tom&Co recognizes the importance of making high-quality pet products available to every pet owner, ensuring that all animals receive the care they need. Accessibility is particularly crucial in rural areas and for customers with mobility challenges. To uphold this commitment, Tom&Co strives to design and distribute products that are inclusive, affordable, and easy to use.

ACTIONS AND TARGETS In 2025, Tom&Co continues to develop and improve its services to improve accessibility for pet owners. 8 new stores were opened in Belgium and 1 in France. ~66% of stores now offers a Dog Wash, +20 stores vs 2024, a service that has grown in popularity. Tom&Co has always welcomed all animals into its stores, reinforcing its commitment to creating a pet-friendly environment. In addition, the company offers home deliveries to improve product accessibility, particularly for elderly customers or those with reduced mobility. While this initiative is not exclusively aimed at seniors, it offers a practical solution for those who may have difficulty getting to the store. Some franchisees have also set up direct home deliveries, and Tom&Co continues to assess the viability of expanding this service.

IN THE FUTURE Over the next 3 years, Tom&Co aims to have every store offer a Dog Wash, ensuring customers have convenient and affordable grooming options for their pets. The company is developing its e-Commerce presence across its geographies namely through: Pharmapets in Belgium and the Netherlands, Vetostore in France and the Tomandco.com website in Belgium, Luxembourg & France. eCommerce has grown by 9% in 2025, with Tomandco.com almost tripling in 1 year.

METRICS The table below outlines the metrics that Tom&Co aims to track in the future regarding accessibility of products and services issue.

KPI

Unit

2024

2025

Number of products available online

Number

4 423 – 4 547 (depending on site language)

~8 500 (T&C) ~5 900 (Vetostore) ~7 100 (Pharmapets)

Number of stores per ‘000 km2 per country

Number

FR: 0,1 / BE: 4,3 / LUX: 0,8

FR: 0,1 / BE: 4,5 / LUX: 0,8

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

GOVERNANCE

ESRS G1 - ANIMAL WELFARE As a pet specialty retailer, Tom&Co has a duty to promote and improve practices relating to the welfare and respect of animals, both in its own activities and upstream, in its supply chain, and downstream, among pet parents. The benefits of companion animals for mental, social and physical health, as well as emotional and psychological development, have been proven. In response, Tom&Co wants to contribute to a better understanding of animal welfare and to promote better practices in society. The fight against the abandonment of pets is also a key issue for a pet specialty retailer. To this end, the company positions itself as a privileged partner of the authorities on issues of animal welfare and respect and works with associations.

SOCIAL

GOVERNANCE

APPENDIX

KEY FIGURES AND ENGAGEMENT ŀ

100% of company-owned stores have participated in a donation drive for shelters

Across stores and warehouse donations to shelters, a total of 60.5t of animal food has been donated

52% of Belgian integrated stores has at least one person trained in the recognized Tom&Co pet certification, an increase from 44% in 2024

Tom&Co always applies the strictest regional regulations on animal welfare in-store when there are regional discrepancies

Since 2021, a transfer certificate has been introduced to ensure that customers who purchase an animal have the necessary equipment to care for it. In 2025, 100% of animals sold (except fish) leave the store with this certificate

ANIMAL WELFARE IROS ESRS

Sub- topic

Location

Impact, Risk or Opportunity Description

ESRS G1 - Business Conduct

Animal Welfare

Own operations

Potential negative impact

While many initiatives are put in place to ensure flawless treatment of live animals in store, the company cannot guarantee 0 incidents.

Value Chain

Potential negative impact

While Tom&Co regularly audits its largest live animals suppliers, it cannot guarantee flawless treatment throughout the value chain.

Value Chain

Real negative impact

Intensive farming can include animal abuse.

Value Chain

Real positive impact

Compliance with welfare legislation in stores and for customers in Wallonia, an adoption certificate is needed. In France, a cooling-off period was introduced for rabbits (to combat animal abandonment) in accordance with local legislation.

Value Chain

Potential positive impact

The company is committed to training its staff and customers in animal welfare, both in the store and in the customer's home.

Value Chain

Potential positive impact

The company is committed to raising awareness and educating owners about pet adoption.

Own operations

Real positive impact

The company offers training in animal welfare, recognized in the 3 Belgian regions. 179 employees have graduated from this training and ~40% of all staff (including HQ) have at least passed the first module.

Own operations

Potential positive impact

The company is committed to raising awareness and educating owners about pet adoption.

Opportunity

Improved animal health means longer life and greater customer satisfaction. All this can lead to increased sales.

Opportunity

Increased sales by attracting new customers

Opportunity

Increased sales due to higher customer retention rate

Opportunity

Increased sales due to higher shopping baskets

Risk

Risk of fines, lawsuits, scandals, animal turnover

Risk

Reduced sales: if customers don't have an adoption certificate, they can't adopt an animal.

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

STRATEGY OF RISK MITIGATION Given their potential impact, the animal welfare risks identified merit particular attention. For each identified risk, mitigation measures have been considered to limit exposure or reduce consequences.

ESG Topic

Risk description

Mitigation strategy

Animal Welfare

Risks of fines, lawsuits, scandals, and animal turnover.

Tom&Co holds the highest standard in terms of animal welfare in-store, ensuring all stores comply with the strictest regional or national regulations. Tom&Co offers advanced & officially recognized animal welfare training to limit this risk.

Reduced sales: if customers don't have an adoption certificate, they can't adopt an animal.

Tom&Co has proactively set up separate requirements on animal adoption (e.g., need to fill in forms, right for store staff to refuse selling animals if they judge the living situation will not be appropriate), limiting the impact of additional regulations going in that direction

POLICIES Since Tom&Co sells animals as well as food and non-food products for them, animal welfare is at the heart of its concerns. That is why Tom&Co supports pet parents with practical advice to ensure animal well-being at every stage of life. This commitment extends across the company’s value chain, promoting responsible and sustainable practices downstream and supporting animal shelters and pet wellbeing overall.

ACTION AND TARGETS In 2025, Tom&Co has continued implementing and developing several actions in its stores, with its employees, suppliers and with shelters to act on animal welfare.

Tom&Co is committed to keeping animals in stores for as little time as possible, avoiding overcrowding and ensuring good living conditions. From a legal point of view, all stores adhere to quarterly veterinary visits (except if the store has only fish, an annual check is then foreseen). When an animal is sick, a veterinarian is called immediately. In addition, 100% of the animals sold, with the exception of fish, come from BENELUX or neighboring countries. Audits are made in-store regularly to ensure conditions are respected. In 2025, all Belgian stores were audited, a

significant jump from 2024. In France, these audits will be put in place by 2026 for integrated stores first. Since 2021, a transfer certificate has been introduced to ensure that customers who purchase an animal have the necessary equipment to care for it. In 2025, 100% of animals sold (except fish) leave the store with this certificate. If a Tom&Co employee considers that the well-being of an animal is threatened, he has the right to refuse the sale. Concerning fish, the certificate is not systematic, but the seller can request it if he has doubts about the future conditions of keeping the fish.

In stores

Aware of the differences in animal welfare legislation depending on the regions of Belgium, Tom&Co has chosen to apply the strictest standards in all its stores since 2023. For example, rabbits are now kept in closed adapted parks instead of cages and betta fish receive 10 L of water, even in regions where only 5 L is required. Additionally, as certain animals may or may not be sold depending on the region (e.g. certain type of turtles), Tom&Co has developed its own «Positive Animal List» (see annexes B), identifying species that they believe can live in captivity. The condition for an animal not on this list to be sold in a designated store is that a recognized expert on that animal is employed in the store. Tom&Co has also taken steps to improve the selection of animal welfare products. For example, they stopped selling cages deemed too small (based on scientific research) and removed electric anti-bark collars from their product line before legislation banned it.

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

At suppliers

In order to maintain high standards, the largest suppliers are visited each year to verify compliance with specifications, particularly in terms of traceability and animal care conditions.

Certified training in animal welfare

To guarantee high standards of care, Tom&Co has developed a certified training, recognized by Flanders, Brussels and Wallonia. There are also two days of face-to-face training (after the 5th and 9th modules) and a final exam in an open course format. The complete training includes 50 hours of e-learning, and the diploma, once obtained, is valid for life. In 2025, 21 additional people obtained their certification, for a total of 179 certified employees. As a result, 52% of Belgian integrated stores have at least one person that has the certification (vs 44% in 2024). Since 2024, Tom&Co has decided to make module 1 (“Ethics, responsibility and commitment of Tom&Co”) compulsory for all employees. This module covers key topics such as animal welfare principles, commitment to animals and responsible communication (e.g. no posting photos of animals in store on social media in order to avoid impulsive purchases and thus reduce abandonment; train them to educate clients with the «pet parent guide”). The aim was for 100% of Tom&Co staff to be trained in this module by the end of 2025. However, the length of the training has made this challenging. Tom&Co is now working on a more dedicated module that is relevant for each person’s responsibilities, with the objective that 90% of staff is trained by end of 2026.

Supporting animal shelters

IN THE FUTURE

Tom&Co also contributes to animal welfare beyond its stores. Each year, the company hosts “Ecuelles du Cœur,” a nationwide fundraising campaign where customers can donate money or pet supplies. Shelters can then use these funds to purchase necessary materials from Tom&Co stores. 100% of Tom&Co stores, including franchises, actively participate in this initiative. In addition to the national “Ecuelles du Coeur” initiative, all integrated stores (and the large majority of franchisees) have partnered with one or more shelters and proactively donate unsold items or support them in another way (for example through in-store communication) – See list of partner shelters in Appendix C. At the Tom&Co warehouses as well, unsold food articles are donated before they expire. Across stores and warehouse donations to shelters, a total of 60.5t of animal food has been donated.

In the future, Tom&Co is committed to continuously push animal welfare as a key value among its employees, customers and broader society. In H1 2026, the company has namely signed the new code of conduct for Invasive Alien Species. Tom&Co is developing an entirely new training platform for its employees to support: ŀ

Ease of use and memorability, increasing the share of staff that is able to follow the training

Expand the training to include knowledge on all product categories sold at Tom&Co and how best to advice customers for their pet’s wellbeing

Expand general pet wellbeing knowledge.

This platform has become available to store staff in the first half of 2026.

METRICS The table below outlines the metrics that Tom&Co aims to track in the future regarding animal welfare issue.

KPI

Unit

Percentage of Belgian integrated stores with at least one person trained in the Tom&Co pet certification (for stores that sell animals).

2023 2024 44%

52%

2025

2026

2027

2028 2029

2030

Percentage of company-owned stores that have participated in a donation drive for shelters at least once during the year.

100%

Percentage of stores (company-owned and franchised / Belgium and France) that have been audited this year for animal welfare, ensuring compliance with Tom&Co standards

72%

100%

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

ESRS G1 – ETHICS AND GOVERNANCE

SOCIAL

GOVERNANCE

APPENDIX

KEY FIGURES AND ENGAGEMENT

100% of Tom&Co employees working in the purchasing department will receive training on conflict of interest by 2026

NPS: 68,5 of customer satisfaction

ETHICS AND GOVERNANCE IROS ESRS

Sub- topic

Location

Impact, Risk or Opportunity Description

ESRS G1 - Business Conduct

Ethics and Governance

Value Chain

Potential positive impact

The company works closely with suppliers to ensure the respect of animal wellbeing practices

Risk

Risks of hacking or cyber-attacks; it is essential to have a solid and audited financial plan, along with insurance protection.

STRATEGY OF RISK MITIGATION Given its potential impact, the ethics and governance risk identified merit particular attention. For each identified risk, mitigation measures have been considered to limit exposure or reduce consequences.

ESG Topic

Risk description

Mitigation strategy

Ethics and Governance

Risks of hacking or cyber-attacks; it is essential to have a solid and audited financial plan, along with insurance protection.

Tom&Co has implemented essential security measures such as anti-virus and anti-spam filtering, firewall protection, secure VPN connections, multi-factor authentication (MFA) and regular server updates. To further strengthen cybersecurity, Tom&Co has started implementing a SIEM/SOC environment in 2025 (ready by May 2026), enabling 24/7 proactive monitoring of suspicious activity, with automated alerts and response actions to protect sensitive information.

GOVERNANCE

ESG STRATEGY

POLICIES

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

Tom&Co operates in a sector that requires high ethical standards, particularly in areas such as animal welfare, consumer protection, and franchise management. By reinforcing governance practices, the company ensures consistency across all stores, both company-owned and franchised, while also meeting regulatory requirements and reinforcing customer confidence. This approach not only safeguards the company’s reputation but also strengthens its relationships with partners, suppliers, and consumers.

Senior management as well as all staff in the purchasing department signed a declaration on conflict of interest prevention, highlighting the company’s commitment to transparency and integrity.

In addition, Tom&Co is also working on embedding the newly formalized governance in its processes, therefore ensuring the new principles are respected.

In 2025, a company-wide employee survey was conducted to assess engagement and gather insights, where strong opportunities for improvements were identified.

The table below outlines the metrics that Tom&Co aims to track in the future regarding ethics and governance issues. One KPI is unavailable this year.

ACTION AND TARGETS

By 2026, 100% of Tom&Co employees in the purchasing department will receive training on conflict of interest prevention and compliance, ensuring ethical decisionmaking throughout the organization.

In 2023 & 2024, Tom&Co has started its path towards a more transparent and safe governance. An specific hacking / cyber-attack insurance was namely contracted in 2023. In addition, Tom&Co has started formalizing its internal governance, defining clearly the rights and responsibilities of its Exco members and employees.

IN THE FUTURE

In 2026, senior management will be required to take a training on hacking and cyber-attack, including a mock attack.

METRICS

KPI

Unit

2023

2024

2025

Net Promoter Score (NPS) – Customer Satisfaction

Score

66,94

67,95

68,49

Number of formal complaints linked to behavior within the company GRI 419.1

Number

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

ESRS G1 – PARTNERSHIPS Tom&Co’s ecosystem is made up of many partnerships, whether in terms of supply, logistics, distribution of products and services or its role in promoting animal welfare. Maintaining its current partnerships through transparency and enhanced dialogue, and forging new ones, means improving the company’s resilience and ability to fully implement its strategy. These partnerships will facilitate industry-wide changes, driving the adoption of more sustainable practices.

GOVERNANCE

APPENDIX

KEY FIGURES AND ENGAGEMENT ŀ

100% of integrated stores have a partnership in place with at least one shelter

A partnership was built with the BADF (Belgian Assistance Dogs Federation), supporting the positive bond between humans and animals

PARTNERSHIPS IROS ESRS

Sub- topic

Location

Impact, Risk or Opportunity Description

ESRS G1 - Business Conduct

Partnership

Own operations

Real positive impact

Support for animal protection and welfare initiatives thanks to a whistle-blowing system.

Own operations

Real positive impact

The company supports animal shelters and NGO’s focusing on the link between animals and humans

POLICIES As a market leader, Tom&Co recognizes its responsibility to society and the unique bond between humans and animals. It is well established that animals provide valuable support to humans, just as humans have a duty to care for and protect them. With this in mind, Tom&Co is committed to promoting this relationship, raising awareness, and ensuring that its partnerships reflect these values. Tom&Co collaborates only with organizations that share its commitment to animal welfare, ethical business practices, and social responsibility. Every strategic partnership must deliver real value, support long-term goals, and adhere to the highest ethical, environmental, and social standards.

ACTION AND TARGETS In 2024, Tom&Co strengthened its commitment to animal welfare and community support by expanding its partnerships with shelters and organizations. Currently, 100% of integrated stores have a partnership in place, while the majority of franchise stores also contribute, although Tom&Co does not have the exact percentage. A set of concrete initiatives are set up with these shelters: ŀ

Donation bins in which customers can leave used pet items for shelters, providing direct support to animals in need.

Écuelles du Cœur is a program allowing customers to purchase a voucher (2,5€ / 5€ or 10€), which shelters can then exchange for essential pet supplies. This system ensures that donations are tailored to the specific needs of each shelter, maximizing their impact.

Donations directly from the warehouse (see section on Waste Management)

In 2025, Tom&Co worked on the fquality of its partnerships by taking stock of existing collaborations and selecting those that have the most impact. This evolution allows the company to focus its resources on quality partnerships, in line with its values. Beyond its support for animal welfare, Tom&Co recognizes the essential role that animals play in human well-being and is committed to highlighting this connection. The company launched a partnership with the Belgian Assistance Dogs Federation in 2025. This association is focused on finding host families to train assistance dogs for people in need, providing these trained dogs for free. The Belgian Assistance Dogs Federation supports all sorts of assistance dogs, for a broad range of conditions such as blindness, motor handicaps, autism, Epilepsia (alert dogs) or even simply social support for the elderly. Through this collaboration, Tom&Co hopes to highlight the positive impact animals have on human life.

In 2025, Tom&Co’s store and franchisees’ staff has also been offered a training on first aid for animals by Anicura, a network of veterinarian clinics. The purpose is for them to be able to react in case of emergency in store.

IN THE FUTURE Tom&Co also aims to find a national organization to support in France, BADF being focused on Belgium. In 2026, Tom&Co will also partner with Youca, an organization that places young talent in stores for a day. The proceeds of this day will support young changemakers in Galicia, the Philippines and Brazil, who work every day towards a more equitable economy.

METRICS The table below outlines the metrics that Tom&Co aims to track in the future regarding partnerships issue.

KPI

Unit

2024

2025

Number of joint projects completed by each partner

Number

NatuurPunt : 1 Ecuelle du cœur : 1 Refuges intégrés : ND

Refuges : 173 BADF : 1 Ecuelle du cœur : 1 Anicura : 1

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

ESRS G1 – RESPONSIBLE MARKETING

SOCIAL

To curb impulse purchases and reduce pet abandonment, the company has implemented a strict policy prohibiting the publication of photos of animals for sale in store on social media, excluding all live animals promotion and actively promoting adoption

0 substantiated complaints about customer privacy

RESPONSIBLE MARKETING IROS ESRS

Sub- topic Location

Impact, Risk or Opportunity Description

ESRS G1 - Business Conduct

Responsible marketing

Real positive impact

The company is committed to raising awareness and educating owners about pet adoption.

Opportunity

An increase in sales thanks to the company's commitment as a positive player in the field of animal welfare, in particular by raising owners' awareness of the benefits of adopting a pet.

POLICIES As a market leader in pet care, Tom&Co is committed to delivering truthful, transparent, and responsible marketing of its products and services while prioritizing animal welfare, consumer education, environmental sustainability, and data protection. Given its commitment to animal well-being and ethical business practices, all promotional materials will reflect the company’s values of care, accuracy, and social responsibility, avoiding any messaging that could encourage impulse purchases or misinformation about pet care. Additionally, as digital interactions increase, protecting customer data is essential to maintaining security and upholding privacy standards.

ACTIONS AND TARGETS To curb impulse purchases and reduce pet abandonment, the company has implemented a strict policy prohibiting the publication of photos of animals for sale in store on social media, excluding all live animals promotion and actively promoting adoption. Beyond impulse purchases, Tom&Co also avoids any communication material that would show: (1) “hypertype” animals, animals that were selectively bred to emphasize certain characteristics to an excess; (2) dogs with a collar and

APPENDIX

KEY FIGURES AND ENGAGEMENT

Value Chain

GOVERNANCE

a leash; (3) animals being “used” or “ridiculed” for human purposes; (4) animals under stress or being treated in a way that does not guarantee their wellbeing. With these restrictions, the company uses its market leader position to promote a healthy pet-human relationship in the broader society. Data protection remains a priority for Tom&Co. The company has implemented essential security measures such as antivirus and anti-spam filtering, firewall protection, secure VPN connections, multi-factor authentication (MFA) and regular server updates. Tom&Co is in the process of reviewing the GDPR compliance of its main consumer data providers (Y2 for the in-store check-out, Magento for eCommerce and Segment for CDP). Segment has already been confirmed to be GDPR compliant, while the other 2 are awaiting confirmation. To further strengthen cybersecurity, Tom&Co started implementing a SIEM/SOC environment in 2025 (implemented as of June 1st 2026), enabling 24/7 proactive monitoring of suspicious activity, with automated alerts and response actions to protect sensitive information.

IN THE FUTURE Moving forward, Tom&Co is exploring ways to improve consumer information about its own brand products. The company will explore how to provide clearer information on ingredient sourcing, such as the origin of ingredients, and the best choices for specific animal breeds (GRI 417.1). Tom&Co will also add to its e-Commerce platforms decision support

technologies such as automated decision trees and AI-based suggestions, helping the customer to make the best choice for their pet. Additionally, Tom&Co is committed to strengthening its support for shelter partners by improving their in-store visibility. The aim is to display in-store signage promoting shelters (shorter term), as well as provide a dedicated communication platform (longer term) where customers can learn more about the animals available for adoption. This initiative is part of the company’s broader mission of responsible pet ownership and animal welfare advocacy.

METRICS The table below outlines the metrics that Tom&Co aims to track in the future regarding responsible marketing issue. One KPI is unavailable this year but will be available next year.

KPI

Unit

2024

2025

Total substantiated complaints about customer privacy

Number

Number of incidents that potentially compromised employee or customer personal data

Number

1 (breach in September after tests, it was confirmed it did not compromise any data)

1 (breach in August of an employee Microsoft account)

Time between the detection of an incident involving customer data and the notification of the incident (not yet available but will be for 2025)

Number

Percentage of products for which traceability information is available to customers

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

APPENDIX A : COMPOSITION AND PRESENCE OF THE WORKING GROUP Name

Title

Workshop Impact, Risks, Opportunities (Environment & Governance)

Workshop Workshop Impact, Risks & Listing Stakeholder Opportunities (Social)

Workshop Workshop KPI Risks and Opportunites Scoring

Workshop Actions

Interviews about current politics, actions and targets for each material topic

Jean Richard de Latour

Chief executive officer (CEO)

Juliette Hamer

Chief of Staff

Thierry le Grelle

Board member – Ex CEO

Jonathan Beckers-Vieujant

Ex-Tom&Co membre

Hilde Decadt

Chief Operating Officer (COO) – Belgium

Wouter Lefevere

Chief Commercial Officer

Herbert Delahaije

Group Legal Counsel

Charlotte Binst

Ex-Tom&Co membre

Vanessa Nicolai

Ex-Tom&Co membre

Sven De Waele

Chief E-Commerce & Digital Officer

x x

Philippe De Moor

Ex-Tom&Co membre

Samuel Jodeau

Chief Operating Officer (COO) – France

Elodie Bodin

Packaging manager

Luc De Praet

Market Expert Petfood

Alexandra Van Eecke

Ex-Tom&Co membre

x x

Emilie Willemarck

Animal Well-being expert

Michael Verstappen

Director Store Format – Technical Support & B2B Customer Service

Marvin Vanparys

Supply Chain Coordinator

Peter Coppens

IT Director

Cleo De Vits

Responsable Qualité

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

APPENDIX B : STAKEHOLDER CONSULTATION Here are the more detailed results of the stakeholder consultation. Of the 180 comments, 105 concerns internal stakeholders and 75 concerns external stakeholders. More details on the completion rate are provided in the following table.

Questionnaire

# views

# starts

# submissions

% completion

Personnel (FR)

46.8%

Personeel (NL)

35%

Board and shareholders (EN)

40%

Franchises (FR)

134

104

35.6%

Franchises (NL)

38.9%

Suppliers and partners (EN)

85.7%

Round table (EN)

63.6%

APPENDIX C : PARTNER SHELTERS Magasin

Refuge

Magasin

Refuge

Magasin

Refuge

Tom&Co Waremme

Animal sans toit

Tom&Co Auderghem

Ever'ycat

Tom&Co Relais

SRPA Veeweyde-Bruxelles

Tom&Co Waremme

Les Chat'Mi de Capsule

Tom&Co Courcelles

Caro Loves Cats Asbl

Tom&Co Roncq

Ecole du chat de Roubaix

Tom&Co Waremme

SRPA Vinalmont

Tom&Co Drogenbos

Help Animals

Tom&Co Auchy Les Mines

Tom&Co Vanderkindere

Catrescue ASBL

Tom&Co Froyennes

Toutichien

REFUGE DE VERMELLES (SPA)

Tom&Co Gembloux

La Croix Bleue De Belgique

Tom&Co Genappe

L'arche

Tom&Co Binche

PACO CAT'S&CO

Tom&Co Blois

Le refuge animalier de Sologne (SPA)

Tom&Co Genval

Everyone matters asbl

Tom&Co Binche

CAT'Z HOPE

Fanal des chats

SPA PLAISIR

Animal sans toit

Tom&Co Georges Henri

Tom&Co Coignieres

Tom&Co Hognoul

Refuge Chakalin

SRPA Veeweyde-Bruxelles

S.P.A. VALLÉE DE LA LYS

Tom&Co Hognoul

Tom&Co Georges Henri

Tom&Co Hazebrouck

Tom&Co Houba

Fanal des chats

Tom&Co Bultia

SRPA Charleroi

Tom&Co Houba

SRPA Veeweyde-Bruxelles

Tom&Co La Rochelle

ASAAM REFUGE DE FONTORBE (La Rochelle)

Tom&Co Marche

Chiens perdus sans collier

Tom&Co Molenbeek

Help Animals

Tom&Co Marche

Perle de chat

Tom&Co Virton

le Cottage de Milord

Tom&Co Morlanwelz

Cat'z Hope

Tom&Co Stockel

Ever'y Cat

Fanal des chats

Tom&Co Gozée

SAPAD de Florennes

Tom&Co Charleville

LIGUE DANS L’INTÉRÊT DE LA SOCIÉTÉ ET DE L’ANIMAL (ASSOCIATION

Tom&Co Amiens

Association 80 La Patte Dans La Main

Tom&Co Amiens

Les Sans Colliers

Tom&Co Amiens

REFUGE SPA PONTHIEU MARQUENTERRE

Tom&Co Relais

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

Magasin

Refuge

Magasin

Refuge

Magasin

Refuge

Tom&Co Leers

Ecole du chat de Roubaix

Tom&Co Calais-Coquelles

Natur'horses

Les ch'ti chats

S.P.A. DES RIVES DE L’AA ET DE LA COLME

Tom&Co Erquelinnes

Tom&Co Leers

Tom&Co Fleurus

LES AMIS DES ANIMAUX

Tom&Co Leers

Les croquettes du bonheurs

Tom&Co Fontaine L'eveque

Un coeur à prendre

Tom&Co Leers

SPA Tourcoing

Tom&Co Fontaine L'eveque

Wonder Cats

Tom&Co Braine L'Alleud

Everyone matters asbl

Tom&Co Gilly

SRPA Charleroi

Tom&Co Braine L'Alleud

Cosy Cat's asbl

Tom&Co Gosselies

New Life Forever

Tom&Co Braine L'Alleud

4 Balzanes

Tom&Co Haccourt

SRPA LIEGE - SAINT-NICOLAS

Tom&Co Braine L'Alleud

Sans Maître

Tom&Co Hannut

Animal Sans Toit

Tom&Co Ahuy

LES AMIS DES BÊTES – REFUGE DE JOUVENCE

Tom&Co Hannut

Sans Collier

Tom&Co Hannut

SOS PETITS MUSEAUX

Tom&Co Houdeng-Goegnies

Chats et Merveilles

Tom&Co Jette

Chats libres

Tom&Co Jodoigne

La Croix Bleue De Belgique

Tom&Co La-Roche-Sur-Yon

SPA – Refuge de La-Roche-Sur-Yon

Tom&Co Lanester

Unis pour l'Ukraine 56

Tom&Co Liège

Love Animals

Tom&Co Malonne

INNI

Tom&Co Malonne

La Croix Bleue De Belgique

Tom&Co Mantes / Buchelay

Association pitbulls sans toit (apst)

Tom&Co Mantes / Buchelay

Les chats'gabonds

Tom&Co Marcinelle

SRPA Charleroi

Tom&Co Marc en Baroeul

L'Espoir de vivre sauvetage chien et chat

Tom&Co Marc en Baroeul

L'orphelinat de luna

Tom&Co Ahuy

SOCIÉTÉ POUR LA DÉFENSE DES ANIMAUX DE BOURGOGNE ET DE FRA

Tom&Co Ahuy

NID D’ACCUEIL

Tom&Co Alsemberg

Les petits vieux

Tom&Co Andenne

Sans Collier

Tom&Co Arlon

SRPA Arlon

Tom&Co Arlon

Association Angels animaux en détresse En France

Tom&Co Challans

Arche de Noe

Tom&Co Chasse sur Rhône

Chats sans toit

Tom&Co Chasse sur Rhône

Sans croquetes fixes

Tom&Co Chasse sur Rhône

Refuge de Gerbey

Tom&Co Chimay

REFUGE DU BEAUSSART

Tom&Co Cholet

L'arche pour tous

Tom&Co Châtelineau

LES CHATS DE CARINE

Tom&Co Châtelineau

LIFE FOR CATS

Tom&Co Ciney

Sans famille asbl

Tom&Co Compiègne

SPA de Compiègne

Tom&Co Couvin

REFUGE DU BEAUSSART

Tom&Co Saint-Maximin

École Chat

Tom&Co Saint-Maximin

Tout ça pour chats

Tom&Co Dinan

Refuge du Penthièvre et du Mené

Tom&Co Dinan

Association les petits vagabonds

Tom&Co Athus

SRPA Arlon

Tom&Co De Wand

Chats Libres

Tom&Co Barchon

SVPA VERVIERS

Tom&Co De Wand

TWAS Animal Rescue

Tom&Co Bergues

S.P.A. DES RIVES DE L’AA ET DE LA COLME

Tom&Co Dreux

SADF Chérisy

Tom&Co Bergues

La Société Protectrice des Animaux (SPA) - Refuge de Saint-Omer

Tom&Co Dreux

SPDA Sérazereux

Tom&Co Dunkerque

S.P.A. DES RIVES DE L’AA ET DE LA COLME

Tom&Co Dunkerque

S.P.A. de la région des Flandres

Tom&Co Eghezee

La Croix Bleue De Belgique

Tom&Co Enghien

OPALE - REFUGE DES COLLINES

Tom&Co Englos

Le petit chat

Tom&Co Englos

Les croquettes du bonheurs

Tom&Co Bergues

S.P.A. DE LA RÉGION DES FLANDRES

Tom&Co Bon Secours

Arche de Noe

Tom&Co Boncelles

SAVE ME

Tom&Co Bouge

La Croix Bleue De Belgique

Tom&Co Bouge

Rosie et nous

Tom&Co Boulogne-Sur-Mer

S.P.A. DES RIVES DE L’AA ET DE LA COLME

Tom&Co Englos

SOS Chats chatons

Tom&Co Bourges

Nos amis O'Poil

Tom&Co Englos

La SPA – Maison SPA de Tourcoing

Tom&Co Bourges

S.B.P.A. – SOCIÉTÉ BERRICHONNE DE PROTECTION DES ANIMAUX

Tom&Co Erquelinnes

Cody's Ferret

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

Magasin

Refuge

Magasin

Refuge

Tom&Co Mont Sur Marchienne

SRPA Charleroi

Tom&Co Tournai

Veeveyde

Tom&Co Nimes

Association coup de coeur animal

Tom&Co Troyes

Entrechats 10

Tom&Co Nimes

Association L'Orphelichat

Tom&Co Troyes

Sauve qui puce

Tom&Co Petite-Fôret

Les loulous de Gwada

Tom&Co Troyes

Mimine et Rondoudou

Tom&Co Petite-Fôret

Arche de Noe

Tom&Co Tubize

Help Animals

Tom&Co Philippeville

REFUGE DU BEAUSSART

Tom&Co Tubize

Les amis des animaux

Tom&Co Plaisir

Fondation assistante aux animaux

Tom&Co Vanderkindere

Catrescue asbl

Tom&Co Plouzané

La patte sur le coeur BZH

Tom&Co Vert Chasseur

La Croix Bleue De Belgique

Tom&Co Plouzané

Refuge Animalier du Pays de Landerneau

Tom&Co Wavre

Sans Collier

Tom&Co Plouzané

SPA de Crozon

Tom&Co Chaudfontaine

L'assiette des 4 pattes

Tom&Co Recogne

REFUGE LES CŒURS BLESSES

Tom&Co Dour

Au bonheur animal

Tom&Co Reims

Association Une Patte Vers L'avenir

Tom&Co Hyon

L'étoile de bonté

Tom&Co Reims

Ass Remoise des amis des bêtes

Tom&Co Lens

Les given'chats

Tom&Co Ruaudin

Animacoeur

Tom&Co Lens

Pattounes en nord

Tom&Co Ruaudin

Au chat zen

Tom&Co Mouscron

Atout chat

Tom&Co Sens

Association Kitt and Cats

Tom&Co Mouscron

SPA Mouscron

Tom&Co Sens

L'école du chat de Véron

Tom&Co Rocourt

Yes We Cat

Tom&Co Saint-Nicolas-dePort

Les petites mains bénévoles

Tom&Co Ath

Les coussinets du coeur

Tom&Co Ath

Silence Animal

Tom&Co Saint-Ghislain

Cats Friends asbl

Tom&Co Genève

Ever'y Cat

Tom&Co Sambre

La patte d'Or du coeur

Tom&Co Verviers

L'asiette des 4 pattes asbl

Tom&Co Saumur

SPA Saumur

Tom&Co Bois de Breux

Un toit, une gamelle

Tom&Co Soignies

Everyone matters asbl

Tom&Co Bois de Breux

Poils et moustaches

Tom&Co Soignies

4 Balzanes

Tom&Co Erpent

Tom&Co Sprimont

Save Me

APA (Aide et Protection Animales A.S.B.L.)

Tom&Co Saint-Gilles-CroixDe-Vie

L'arche de Noe

Tom&Co Erpent

Rosie et nous

Tom&Co Frameries

Etoile de bonté

Tom&Co Thouars

Les petits compagnons de Omega

Tom&Co Nimy

L'arche de Noe

Tom&Co Tournai

Felin pour l'autre asbl

Tom&Co Faches

Ligue Protectrice des Animaux du Nord de la France

GOVERNANCE

APPENDIX

GOVERNANCE

ESG STRATEGY

ENVIRONMENT

SOCIAL

GOVERNANCE

APPENDIX

APPENDIX D : POSITIVE ANIMAL LIST Fish

Small mammals

Birds

Reptiles and amphibians

List A: includes compatible fish for volumes from 20 l to 150L

Domestic rabbit

Cockatiel

Chéloniens (turtles)

Paracheirodon axelrodi

Guinea pig

Diamond dove

Sternotherus minor

Paracheirodon innesi

Chinese dwarf hamster

Red-collared lorikeet

Sternotherus odoratus

Paracheirodon simulans

Campbell's dwarf hamster

Gouldian finch

Pelomedusa subrufa s.l.

Hyphessobrycon Herbertaxelrodi

Roborovski dwarf hamster

Silver-beaked mannikin

Graptemys pseudogeographica

Hyphessobrycon Megalopterus

Russian dwarf hamster (Djungarian hamster)

Bronze mannikin

Mauremys reevesii

Hyphessobrycon Rosaceus ( Whitefin )

Mongolian gerbil

Java sparrow (Java finch)

Mauremys sinensis

Hyphessobrycon Flammeus

Golden hamster

Society finch (Bengalese finch, Japanese sparrow)

Testudo graeca ssp. Ibera s.l.

Hyphessobrycon Bentosi

Domestic mouse

Long-tailed finch

Testudo hermanni ssp.

Hyphessobrycon Roseus

Domestic rat

Bicheno finch (Double-barred finch)

Ophidiens (snakes)

Hyphessobrycon Pulchripinnis

Degus (Chilean degu)

Star finch

Corallus hortulanus

Hyphessobrycon Sweglesi

Domestic chinchilla

Zebra finch

Morelia spilota

Hyphessobrycon Columbianus

Canary

Morelia viridis

Hyphessobrycon Melanostichos

Chinese painted quail

Python anchietae

Hyphessobrycon Eques

Ornamental domestic chicken (rooster)

Python regius

Prionobrama Filigera

Peach-faced lovebird

Thamnophis eques

Aphyocharax Rathbuni

Fischer’s lovebird

Thamnophis proximus

Prionobrama Filigera

Masked lovebird (Black-masked lovebird)

Thamnophis sirtalis

Nannostomus beckfordi

Liliane’s lovebird (Nyasa lovebird)

Elaphe bimaculata

Nannostomus marginatus

Black-cheeked lovebird

Lampropeltis triangulum

Nannostomus unifasciatus

Barred parakeet (Lineolated parakeet)

Pantherophis guttatus

Nannostomus rubrocaudatus

Red-fronted kakariki

Pantherophis guttatus

Nannostomus eques

Pacific parrotlet (Pocket parrot, Celestial parrotlet)

Sauriens (lizards)

Hemigrammus Erythrozonus

Budgerigar (Common parakeet)

Pogona henrylawsoni

Hemigrammus Ocellifer

Bourke’s parakeet

Pogona vitticeps

Hemigrammus Pulcher

Eastern rosella

Chameleo calyptratus

Hemigrammus Bleheri

Crimson rosella (Pennant’s parakeet)

Furcifer pardalis

GOVERNANCE

Fish

ESG STRATEGY

ENVIRONMENT

Small mammals

SOCIAL

Birds

GOVERNANCE

Reptiles and amphibians

Hemigrammus Rodwayi

Pale-headed rosella

Timon pater

Aphyocharax Rathbuni

Pale-headed rosella

Correlophus ciliatus

Gasteropelecus Sternicla

Rhacodactylus auriculatus

Carnegiella Marthae

Coleonyx elegans

Hasemania Nana

Coleonyx mitratus

Gymnocorymbus Ternetzi

Coleonyx variegatus

Moenkhausia Pittieri

Eublepharis macularius

Nematobrycon Palmeri

Hemitheconyx caudicinctus

Nematobrycon Lacortei

Gekko auratus

Moenkhausia Costae

Gekko gekko

Pristella Maxilaris

Gekko vittatus

Boehlkea Fredcochui

lepidodactylus lugubris

Axelrodia Riesei

Lygodactylus picturatus

Inpaichthys Kerri

Pareodura picta

Carnegiella Strigata Strigata

Phelsuma grandis

Gasteropelecus Maculatus

Phelsuma klemmeri

Thoracocharax Stellatus

Phelsuma kochi

Phenacogrammus interruptus

Phelsuma laticauda

Astyanax Mexicanus

Phelsuma lineata

Rasbora Borapetensis

Phelsuma madagascariensis

Trigonostigma Heteromorpha

Phelsuma ornata

Tous le genre danio.

Phelsuma quadriocellata

Tanichthys Albonubes

Uroplatus fimbriatus

Pethia Gelius

Uroplatus sikorae

Puntius Titteya

Tiliqua scincoides

Desmopuntius Pentazona

Tribolonotus gracilis

Barbodes Schuberti (Barbodes semifasciolatus)

Lepidothryris fernandi

Pethia Nigrofasciata

Eutropis multifasciata

Pethia Conchonius

Crotaphytus collaris

Desmopuntius Rhomboocellatus

Crotaphytus bicinctores

Haludaria Fasciata

Anolis carolinensis

APPENDIX

GOVERNANCE

ESG STRATEGY

Fish

ENVIRONMENT

Small mammals

SOCIAL

Birds

GOVERNANCE

APPENDIX

Reptiles and amphibians

Desmopuntius Hexazona

Anolis equestris

Oliotius Oligolepis

Anolis sagrei

Notropis Chrosomus

Sceloporus malachitus

Tous les rasboras & barbus nains comme :

Amphibiens

Boraras Brigittae

Ceratophrys cranwelli

Boraras maculatus ( Merah)

Ceratophrys cornuta

Boraras urophthalmoides

Dendrobates auratus

Trigonostigma Hengeli

Dendrobates leucomelas

Toutes les espèces de Garra

Dendrobates nubeculosus

Puntigrus Tetrazona

Dendrobates tinctorius

Carassius auratus "Fantail"* voir blacklist de certaines variétés

Dendrobates truncatus

Carassius auratus (classic, comet, shubunkin, wakin, jinkin

Agalychnis callidryas

Poecilia reticulata

Theloderma corticale

Poecilia Wingei

Dryophites cinereus

Poecilia Sphenops

Bombina orientalis

Poecilia Velifera

Ambystoma mexicanum

Micropoecilia sp.

Dryopsophus caeruleus

Xiphophorus helleri

Ambystoma mexicanum

Heterandria Formosa

Dryopsophus caeruleus

Genre Limia comme : Limia Tridens Limia Islai Limia melanogaster Jordanella Floridae Aplocheilus Lineatus Nothobranchius Guentheri Betta splendens sp. Macropodus opercularis Trichogaster chuna Trichogaster lalius Trichopodus leerii Trichopodus Trichopterus

GOVERNANCE

Fish Parosphromenus deissneri Parosphromenus anjunganensis Trichopsis vittata Tateurndina ocellicauda Otocinclus vittatus Otocinclus Affinis ( Macrotocinclus affinis) Ancistrus Cf. Cirrhosus Ancistrus dolichopterus Ancistrus sp. Pangio kuhlii Pangio Oblonga Mikrogeophagus ramirezi Apistogramma Cacatuoides Tous les apistogrammas non repris en A Dicrossus filamentosus Ptérophyllum scalare Pelvicachromis taeniatus Pelvicachromis pulcher Caridina Multidentata Atyopsis moluccensis Neritina sp. Scabies crispata Beaufortia leveretti Gastromyzontidae Sewellia lineolata Gyrinocheilidae Gyrinocheilus aymonieri Hemirhamphodon sp. Redigobius Balteatus Chlamydogobius Eremius

ESG STRATEGY

ENVIRONMENT

Small mammals

SOCIAL

Birds

GOVERNANCE

APPENDIX

Reptiles and amphibians

GOVERNANCE

ESG STRATEGY

Fish

ENVIRONMENT

Small mammals

SOCIAL

Birds

GOVERNANCE

APPENDIX

Reptiles and amphibians

Stigmatogobius Sadanundio Brachygobius Doriae All pseudomugil Iriatherina werneri Marosatherina ladigesi Corydoras pygmeus Corydoras habrosus Botia striata Kryptopterus minor ( bicirrhis ) Mochokidae Synodontis nigriventris Synodontis sp. polli white Synodontis lucipinnis Centromochlus perugiae Hara jerdoni Carinotetraodon travancoricus Carinotetraodon imitator Dichotomyctere ocellatus Dario dario Dario hysginon Badis Badis List B (Confirmed): includes compatible fish up to 600 L Prionobrama Filigera Metynnis Hypsauchen Sahyadria Denisonii Epalzeorhynchos Kalopterus Epalzeorhynchos bicolor Epalzeorhynchos Frenatus All Crossocheilus All Melanotenia All Glossolepis

GOVERNANCE

Fish All Chilatherina Thorichthys Meeki Astronotus Ocellatus Symphysodon aequifasciatus Julidochromis ornatus Neolamprologus sp. Neolamprologus brichardi Neolamprologus Pulcher Daffodil Aulonocara baenschi Aulonocara baenschi Labidochromis sp. Chindongo saulosi Taiwanee Reef Melanochromis auratus Maylandia lombardoi Labidochromis Chisumulae Nimbochromis linni Cherax peknyi Cherax sp. All Caridina et Neocaridina Cambarellus patzcuarensis All Pachychilidae Anentome helena Channa andrao Channa aurantimaculata Mastacembelus erythrotaenia Mastacembelus frenatus Macrognathus pancalus All polypterus

ESG STRATEGY

ENVIRONMENT

Small mammals

SOCIAL

Birds

GOVERNANCE

APPENDIX

Reptiles and amphibians