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Contents 5 Summary 8 Introduction to the Report 8 About the Report 10 Message from Kronospan S.L. 12 About Kronospan S.L. 14 Kronospan S.L. at a Glance 16 Our Values 17 Our Product Portfolio 20 We Empower with Positive Governance 20 Our Organisational Structure 22 Highlights in 2022–2023 24 Sectoral and Global Trends 24 Sectoral Outlook 27 Regional Outlook 30 Risk Management 34 Internal Audit Progress 34 Business Ethics 36 Data Privacy 37 Kronospan S.L. Building Blocks 37 Value Chain 40 Sustainability Management 41 Our Understanding of Sustainability and Stakeholder Expectations 41 Our Sustainability Strategy 42 Materiality and Stakeholder Analysis 42 Material Issues for Kronospan S.L. and Its Stakeholders 44 Our Contributions to Sustainable Development and Our Targets 46 Our Targets 48 Communication with Stakeholders 49 Responsible Growth Strategy 2

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52 We Aim for Carbon Negative Production 52 Environmentally Responsible Production Processes 54 Sustainable Production Cycle 56 Sustainable Forest Management 58 Product Quality 58 R&D Activities 59 Emission Management 60 Life Cycle Assessment 60 Corporate Footprint 64 We Produce by Adding Positive Value to the Environment 64 Environmental Management Approach 68 Energy Management 72 Waste Management 76 Water Management 80 We Make Progress by Contributing to Our Stakeholders 80 We Care About Our Employees 82 Human Rights 84 Employee Training and Development 86 Employee Development and Career Journey 88 Equal Opportunity and Diversity 90 Contribution to the Community 90 Social Responsibility Projects 91 Let's Plant the Future Together 92 Customer Management 94 Supply Chain 96 Occupational Health and Safety 99 Appendix 100 Kronospan S.L. - Environmental Performance Indicators 102 Kronospan S.L. Social Performance Indicators 105 Kronotex - Social Performance Indicators 108 Kronospan S.L. GRI Index 3

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