Appendices to sustainability report

Energy consumption is DELA Group's total consumption of energy measured in MWh. The basis for consolidation follows the approach chosen within the GHG Protocol as detailed under E1-6. Our energy consumption stems from our own activities and is determined based on the actual consumption of fuel, heat, and energy purchased from external suppliers and self-generated renewable electricity. Below is a detailed breakdown of the sources and business activities contributing to each energy component.

This comprises the total consumption of energy from fossil sources. In relation to GHG Scope 1 emissions, this comprises natural gas and fuel oil usage in buildings and cremators plus the use of petrol, diesel and CNG for company-owned vehicles. The GHG Scope 2 emissions comprise the use of electricity for vehicles and the use of self-generated heat. All amounts measured are converted into units of energy (MWh) using the recognised conversion factors from www.co2emissiefactoren.nl.

DELA does not use nuclear sources.

DELA does not use fuel from renewable sources, including biomass, biofuels, biogas or renewable hydrogen.

This comprises the purchase of green electricity, with a Guarantee of Origin, for buildings and cremators in the Netherlands and Belgium and for charging electric vehicles in Belgium. The basis is units measured via the certified metering service. For the Netherlands, we have used data from December 2024 to November 2025. For Belgium and Germany, we use data measured according to the energy supplier's period, which has been extrapolated to annual consumption based on the number of days.

This comprises solar energy generated via rooftop PV systems in the Netherlands and Belgium. The basis in the Netherlands is units measured. The figures for Belgium are estimated based on the installed capacity (kWp) and an average of 850 sunlight hours per year.

Greenhouse gas (GHG) emissions in this report are calculated in line with the GHG Protocol – Corporate Standard and the Scope 3 Value Chain Accounting and Reporting Standard. This protocol sets out an internationally recognised step-by-step approach to calculating GHS emissions, also known as a carbon footprint.

DELA applies the operational control approach from the GHG Protocol, whereby carbon emissions from entities over which DELA has operational control are consolidated. This means that consolidation for E1-6 and E1-5 varies from the rest of the sustainability report but is consistent with ESRS E1. The energy usage and carbon emissions from Crematorium La Grande Suisse, Begraafplaatsen & Crematorium Almere B.V. and Uitvaartcentrum Zwolle B.V. are not consolidated: although DELA holds a 50 per cent stake in these entities, we do not have operational control.

The carbon emissions have been calculated based on data from various sources. Both the data provided and the calculation have been assessed for plausibility. The calculation for carbon emissions in Scope 3 has been reviewed by an external adviser (Scopes 3.1 to 3.14) and the calculation for carbon emissions in Scope 3.15 has been prepared in cooperation with an external adviser. As a precaution, we disclose that the percentage of emissions in Scope 3 that is calculated based on primary data is 0 per cent.

The emissions are indicated in metric tonnes of carbon dioxide equivalents and therefore include various greenhouse gases. Emission factors from the following sources were used to take stock of DELA's carbon emissions during 2025: www.co2emissiefactoren.nl, www.co2emissiefactoren.be, EcoInvent3.11 IPPC2021GWP100a, IDEMAT2026 and CE Delft 2021. Measured emissions have not been externally validated for ISO 14064.

DELA does not use carbon credits to compensate for carbon emissions. At present, carbon credits and removals are not included in our disclosure of carbon emissions from the investment portfolio. Any GHG removal or compensation via projects such as afforestation or certified offset programmes is therefore not disclosed separately. We are following the developments in quality standards and disclosure requirements and exploring how we can include carbon credits and removals transparently in the future. Until that time, we will disclose only the gross emissions from our investments.

This includes the total direct emissions resulting from the combustion of fossil fuels (as indicated under E1-5 total energy consumption from fossil sources related to GHG Scope 1 emissions), supplemented by the use of refrigerants in buildings and installations. DELA does not participate in regulated emissions trading systems (EU ETS). The basis for the majority of Scope 1 emissions is described under E1-5.
The basis for emissions resulting from refrigerants is determined based on measured values of refills.

This includes the total indirect emissions resulting from the purchase of electricity and district heating (as indicated under E1-5 Total energy consumption from fossil sources related to GHG Scope 2 emissions, Consumption of purchased or acquired electricity, steam, heat, and cooling from renewable sources, and Consumption of self-generated renewable energy). Gross location-based Scope 2 emissions are the emissions (tCO2eq) calculated using location-based conversion factors, i.e. country-specific averages. Gross market-based Scope 2 emissions are the emissions (tCO2eq) calculated using market-based conversion factors, i.e. based on actual purchasing contracts that DELA has concluded with suppliers. DELA applies the market-based method for its own calculations. The basis for Scope 2 emissions is described under E1-5.

Scope 3 emissions refer to the indirect GHG emissions from the upstream and downstream value chain, in accordance with the Scope 3 Value Chain Accounting and Reporting Standard of the GHG Protocol. Emissions screening has been conducted for the Scope 3 emission categories, as shown in the table below. The determination of materiality was based on the criteria outlined in the GHG Protocol concerning relevance, significance and influence (Table 6.1 from the standard). DFW’s activities that lead to Scope 3 emissions have not yet been included for 2025.

For calculating the emissions from our investments, we follow the GHG protocol, Corporate Value Chain (Scope 3) Accounting and Reporting Standard, and the internationally recognised PCAF method (Partnership for Carbon Accounting Financials) that is aimed specifically at financial institutions. We apply the required attribution factors per asset class. DELA is working on a consistent and transparent calculation for financed emissions comparable to that used by other insurers.

Changes and adjustments to previously published figures
We remain committed to our aim to improve the quality and availability of financed emissions data and to report in line with other parties. Consequently, in 2025 we made the following changes and adjustments to the calculation and results of the carbon emissions from our investments:

• Data providers develop their own measuring methods and, in the light of their experience and through improved data quality, have adjusted their historical data;
• Errors were identified in the attribution factors that had been applied: the share of emissions previously attributed to DELA was too large;
• In 2024, the carbon emissions were extrapolated per asset class. From 2025, we extrapolate at the total level as we have seen from the financial statements of other financial institutions that this seems to be a more commonly used method;
• To calculate the emission intensity of the assets invested, we use the emissions data and the assets for which emissions data is available instead of the estimated total carbon emissions and total assets under management. Once again, this seems to be a more commonly used method.

This leads to the following adjustments to previously reported figures

Resource use refers to the use and consumption of purchased products for DELA's services to bereaved families and guests. This is equivalent to resource inflows.

Resource inflows refer to the products the company uses and consumes in its own activities, where we only present the material product flows. We measure resource inflows in total weight (metric tonnes) per material resource inflow. In addition, we present the percentage of the resources that were sustainably sourced. Since 2025, the amount of packaging material is no longer included in the results. The reason is that this concerns packaging material for purchased products where DELA has very little influence and that availability of the related data is limited. The results for 2024 have not been adjusted to reflect this because the difference is less than 1 per cent, which is not material.

Most coffins are made of wood. In addition, a coffin often has lining and handles that can be made of a variety of materials. By sustainable procurement of coffins, we mean products supplied by a provider that can demonstrably show FSC (or equivalent) certification as a company. We therefore rely on a chain of custody certification. In 2025, the percentage of sustainably sourced wood only includes the FSC chain of custody certification. There is no resource inflow of coffins with another, comparable certification (e.g. PEFC).

Our use of paper comprises printed matter for funerals, printing paper for office and funeral locations, paper used for policies and other communications with our policyholders, and different types of materials printed by suppliers for us, such as Kroniek, our magazine for members. By sustainable procurement of paper, we mean products supplied by a provider that can demonstrably show FSC certification as a company. We therefore rely on a chain of custody certification.

Our workwear consists of clothing for on-site employees and funeral directors. Sustainability certificates pertain to the type of fabric (textile) used to produce the clothing, not to the clothing as a whole. The certifications may relate to the sustainable origin of virgin resources or the demonstrable use of resources with recycled content. By sustainable procurement of textiles, we mean fabrics for which a valid sustainability certificate is demonstrably available. Our list of sustainability certificates is not exhaustive. In 2025, we present recycled PET, polyester and cotton according to the Global Recycled Standard (GRS) and organic cotton in accordance with the Organic Content Standard (OCS) as sustainably sourced textile.

We purchase flowers for the funerals that DELA provides. The vast majority of flowers for a funeral are purchased directly by bereaved families and guests themselves without DELA's involvement. These flowers are not included in our disclosed resource inflows. Funeral flowers vary in size, types of flowers and composition; they may or may not come with a foam block, wreaths, ribbon, or small vases.

Resource outflows refer to the waste we produce within our own operations. We measure waste streams in total weight (metric tonnes). The composition of our waste is as follows:

NPS

External companies (Expoints for the Netherlands, Medallia for Belgium, and Assekurata for Germany) conduct customer satisfaction surveys among our customers throughout the entire year based on customer contact (in the Netherlands and Belgium) or once a year (Germany). A large percentage of customers are asked by these companies to complete a customer satisfaction survey, the type of which is based on the nature of the contact with the customer. The reliability of Expoints and the data provided is ensured through various processing agreements, delivery agreements and a service level agreement. The fact that Expoints has ISO 9001, ISO 27001, NEN 7510 and FSQS-NL certification adds to the data reliability. Medallia provides the software that facilitates data collection and has ISO 27001, ISO 27017, ISO 27018, ISO 27701, and SOC 2 Type 2 certification, providing assurance regarding information security. Assekurata has ISO 9001 certification, giving us additional assurance in information security. No formal control is conducted internally on the data provided by these suppliers.

eNPS

We view the employee Net Promoter Score (eNPS) as a key indicator of the well-being of our employees and the degree of impact, both positive and negative, that they experience. This shows the extent to which employees would recommend DELA to others as an employer. The score is determined by subtracting the percentage of detractors from the percentage of promoters. For comparison of the results from the entire employee experience survey with the previous years, the methodology and questions are kept the same as much as possible. The assessment is conducted by an external supplier, Effectory, with whom DELA has a service level agreement.
Effectory has ISO 27001, ISO 27701, ISAE 3000, SOC Type 2, and SOC 3 certification, providing assurance on information security and the reliability of the results.

Salaried employees

The reported figures refer to salaried employees, excluding trainees and external workers, as at the end of the reporting period. One full-time equivalent (FTE) is equal to an employee working 40 hours per week for DELA. On-call workers are accounted for as 0 FTEs as they have no contractual working hours.

Gender distribution in senior management

Senior management includes directors and managers with a salary grade of HAY 18 or higher. The data comes from DELA's HR records; it has not been validated by external parties.

Workplace accidents

We define a workplace accident as an incident involving an employee that results in absence from work. Incidents are recorded by the operational departments in the administration system, and this registration is checked by the occupational health service. The majority of the data comes from DELA's HR records. For participating interests and joint ventures where the workforce is not accounted for in our systems, the data is requested from the respective organisation, assessed for plausibility, and consolidated by the Group Control department. The data has not been validated by an external party.

The standard metric requires reporting the number of days of absence due to injury and fatalities resulting from workplace accidents, work-related diseases, and deaths due to work-related disease. Since work-related diseases and fatalities are not common in our sectors, we do not consider this a material data point. Due to the material impacts on health and safety, particularly the work-life balance and the physically and mentally demanding nature of the work, we report absence due to sickness, personal reasons, and other causes as a company-specific data point.