About this report

Basis for preparing the non-financial group statement

The Corporate Sustainability Reporting Directive (CSRD) came into force at European level at the beginning of 2023. This Directive amends the previous regulatory basis for reporting on non-financial issues, and every European Union member state is required to transpose it into national law. As the Directive had not been implemented in Germany by 31 December 2025, companies that are part of “wave 1” in Germany have various options for non-financial reporting. HHLA has made the decision to report “in accordance with” ESRS requirements.

This non-financial group statement comprises the non-financial group statement for Hamburger Hafen- und Logistik Group, which is combined with the non-financial group statement of Hamburger Hafen- und Logistik AG. Unless stated otherwise, all information relates to both the Group and Hamburger Hafen- und Logistik AG. Notes to the consolidated financial statements, no. 3, Composition of the Group

By publishing this non-financial group statement, HHLA also complies with the requirements set out in Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment and amending Regulation (EU) 2019/2088 (hereinafter referred to as the EU Taxonomy Regulation). EU Taxonomy

No recognised framework was applied when this non-financial group statement was prepared. Instead, it is according to the ESRS standards as follows:

• Reporting structure

• Conducting the materiality assessment, i.e. the double materiality assessment in accordance with ESRS 1; assessing actual/potential negative and positive impacts, risks and opportunities (over short-, medium- and long-term time horizons) according to the criteria set out in ESRS 1; including the value chain; engaging affected stakeholders and users of this statement; taking the due diligence procedures into account

This first alignment of reporting with the ESRS involves a change in our approach to the double materiality assessment, resulting in particular in changes to material and, consequently, reportable topics, the inclusion of new metrics and a modified reporting structure compared to previous annual reports. Materiality assessment; Material impacts, risks and opportunities

HHLA’s upstream and downstream value chain was included in the preparation of the non-financial group statement and the assessment of sustainability impacts, risks and opportunities. A detailed description of the value chain can be found in the chapter “Strategy, business model and value chain”. The impacts, risks and opportunities arising from the materiality assessment in relation to the value chain are described in Strategy, business model and value chain; Material impacts, risks and opportunities and their interaction with the company’s strategy and business model.

Non-financial performance indicators relevant to management, such as the number of employees, rail-bound container transport volumes and absolute CO₂eq emissions are described in the chapter Corporate and value management. Apart from these, no significant non-financial performance indicators apply.

The comparative figures reported in the sections “Climate Change” and “Our Workforce” were not subject to the audit of the 2025 Non-Financial Group Statement.