6 Our sustainability indicators Sustainability Key Performance Indicators Fiscal Year/ (KPIs) September 30th Unit FY 2023 FY 2022 +/– Standards Rate of sites with implemented water strategy Total Sept. 30th % of sites 96% 93% 3.8% GRI 303-1, WEF Atmospheric pollutant emissions Volatile Organic Compounds Total Fiscal Year metric tons 249.7 274.4 −9.0% GRI 305-7 metric tons 9 Ozone-depleting substances Total Fiscal Year (R11 equivalent) 0.044 0.036 22.3% GRI 305-6 Nitrogen oxides Total Fiscal Year metric tons 53.5 57.6 −7.1% GRI 305-7 Sulphur oxides Total Fiscal Year metric tons 1.18 0.94 25.5% GRI 305-7 Respirable dust Total Fiscal Year metric tons 0.23 0.08 186.7% GRI 305-7 Additional environmental topics Environment-related incidents with GRI 307-1, SASB significant fines Total Fiscal Year No. 0 n.a.10 RT-EE-150a2 GRI 307-1, SASB Amount of significant fines Total Fiscal Year € 0 n.a.10 RT-EE-150a2 GRI 307-1, SASB Total Fiscal Year No. 14 7 100.0% RT-EE-150a2 Reportable spills Quantity reportable GRI 307-1, SASB spills Fiscal Year kg 3,319 2,562 29.5% RT-EE-150a2 Quantity recovered GRI 307-1, SASB spills Fiscal Year kg 2,079 342 507.7% RT-EE-150a2 Sites with energy management system ISO 50001 certification Total Sept. 30th No. 45 38 18.4% Sites in or adjacent to protected areas Total Sept. 30th No. 25 20 25.0% WEF Area of sites in or adjacent to protected areas Total Sept. 30th Hectare 29011 184 57.2% WEF Product Stewardship Lifecycle assessment (LCA)12 Total Sept. 30th No. 334 92 263.0% Environmental Product Declarations (EPD) Total Sept. 30th No. 1,540 1,346 14.4% Share of lifecycle assessment (LCA) 13 14 8 revenue Total (w/o SHS) Fiscal Year % of total revenue 39% 27% 45.8% Share of Environmental Product 13 14 8 Declarations (EPD) revenue Total (w/o SHS) Fiscal Year % of total revenue 36% 22% 64.1% Rate of products by revenue that contain IEC 62474-declarable SASB RT-EE- 14 substances Total (w/o SHS) Fiscal Year % of total revenue 50% 49% 2.2% 410a1 8 Change in last year data caused by new calculation method. 9 R11 equivalent measures ozone depletion potential. 10 Change in last year data caused by new definition with threshold. 11 Therein 49 hectare of an office location without production in Erlangen/Germany. 12 Full-scale. 13 Based on 3rd party revenue with products. 14 Siemens without SHS. SIEMENS SUSTAINABILITY REPORT 2023 114