12. the company shall disclose the policies it uses to manage its Material Impacts, Risks and Opportunities related to resource use and the Circular economy.

(13) The objective of this disclosure requirement is to provide an understanding of the extent to which the company has policies in place to address the identification, assessment, management and/or improvement of its Material Impacts, Risks and Opportunities related to resource use and the Circular economy.

14. the disclosures required under paragraph 12 shall include information on the policies the company has in place to manage its Material Impacts, Risks and Opportunities related to Resource Use and Circular economy in accordance with ESRS 2 MDR-P Approaches to Managing Material Sustainability Aspects.

15 The company discloses in the executive summary whether and to what extent its policies address the following (where material):

16. with its policies, the company addresses material impacts, risks and opportunities in the context of its own activities and along its upstream and downstream Value chain.

AR 8 The policies described in this disclosure requirement can be integrated into broader environmental or sustainability policies that cover multiple subtopics.

AR 9 When providing information about its policies, the company shall indicate whether and how its policies take into account the following:

AR 10. When defining its policies, the company may consider the paper "Categorization system for the circular economy", which describes Circular design and production models, Circular use models, Circular Recovery models and Circular support in line with the nine "R" Circular economy principles or strategies: "Refuse, Rethink, Reduce, Reuse, Repair, Refurbish, Remanufacture and Repurpose, Recycle".

Waste management strategy

Our waste management is based on company-wide guidelines that were first introduced in 2020 and have been continuously developed since then. The systematic collection and evaluation of waste data is now established throughout the Group. The waste strategy is an integral part of our environmental management system.

All waste management activities, including the collection, separation, storage, transportation and treatment of waste, are carefully planned. In doing so, we take into account the opportunities for recycling as well as the potential environmental impacts and Risks. Site-specific waste management systems provide detailed guidelines and also include external service providers.

Group-wide environmental standard

Without exception, our production sites meet the applicable legal requirements and are certified in accordance with ISO 14001. This environmental standard forms the basis for our environmental management system and the development of environmental programs and medium to long-term environmental targets.

The environmental standard was developed taking into account industry standards, market requirements and the expectations of our stakeholders. Through these structured actions, we minimize environmental impacts, promote resource efficiency and establish sustainable practices in all our fields of activity.

Requirements for suppliers

In our Code of Conduct for Suppliers, we require them to comply with all applicable laws and regulations. Suppliers must handle hazardous and non-hazardous waste responsibly. This includes safe storage, handling, transportation and proper disposal in order to protect both employees and the environment.

Upon request, Suppliers must provide records documenting how, where, to what extent and by whom Waste is treated. They are also required to identify and implement opportunities for the repair, reduction, Reuse and Recycling of Waste.

To ensure that these requirements are implemented sustainably, ISO 14001 certification is mandatory for our most important suppliers.