4.2  Environmental Information

One key lever for climate change mitigation is reducing the Company’s own carbon emissions. To do this, United Internet has developed a Group-wide climate strategy with ambitious climate goals that is based on the 1.5°C pathway set out in the Paris Agreement on climate change. As part of this, it is focusing strongly on energy management at its own data centers and office buildings, and in the fiber-optic network. Ways in which it is doing this include using electricity from renewable sources and implementing ISO-certified energy and environmental management systems. This actively addresses efficiency enhancements and reductions in greenhouse gas emissions. For further information, see the “Climate Change” section.

United Internet is successively examining the extent to which economic activities can be assigned to the environmental objectives set out in the EU Taxonomy. The current status with respect to Taxonomy eligibility is shown in the “EU Taxonomy” section.

In addition, United Internet is concerned to conserve resources. The Company already avoids e-waste by adopting circular economy policies such as the refurbishment and professional recycling of used IT hardware, both in its own operations and at customers. One focus in fiscal year 2025 was on the standardized, Group-wide consolidation for the first time of data on resource flows and waste. This will serve as the basis for United Internet to systematically enhance its existing approaches to promote efficient resource use and waste minimization in the future. For further details, see the “Resource Use and Circular Economy” section.

EU Taxonomy

The EU Taxonomy (Regulation (EU) 2020/852) is a uniform, binding classification system for environmentally sustainable economic activities. Companies are obliged to report on the results of this classification on an annual basis. The aim is for them to provide an overview of which of their activities and investments are environmentally sustainable. Article 9 of the EU Taxonomy Regulation sets out six environmental objectives. Fiscal year 2023 saw the introduction for the first time of concrete environmental sustainability specifications ( technical screening criteria ) for all six environmental objectives (Commission Delegated Regulation (CDR) (EU) 2021/2139 and CDR (EU) 2023/2486). Pursuant to Article 4 of CDR (EU) 2026/73 (Omnibus Delegated Act), the reporting rules set out in CDRs (EU) 2021/2178, (EU) 2021/2139, and (EU) 2023/2486 in the version valid until December 31, 2025 (without the simplifications introduced in January 2026 by the Omnibus Delegated Act) were applied for fiscal year 2025. As was the case in the previous fiscal year, United Internet determined both Taxonomy eligibility and Taxonomy alignment for the following environmental objectives:

• “climate change mitigation” (CCM)


• “climate change adaptation” (CCA)


• “transition to a circular economy” (CE)

Only Taxonomy eligibility was determined in fiscal year 2025 for the three environmental objectives below. In line with the requirements of the EU Taxonomy, alignment was not determined since no Taxonomy-eligible economic activities have been found to exist.

• “sustainable use and protection of water and marine resources”


• “pollution prevention and control”


• “protection and restoration of biodiversity and ecosystems”

Taxonomy-eligible Economic Activities

United Internet reviewed and reassessed its Taxonomy-eligible economic activities for fiscal year 2025. The following turnover-generating economic activities as set out in Annex I of CDR 2021/2139 (environmental objective: “climate change mitigation”) and Annex II of CDR 2023/2486 (environmental objective: “transition to a circular economy”) were identified as Taxonomy-eligible:

With respect to the first environmental objective (“climate change mitigation”), business activities can be primarily assigned to economic activity 8.1 “Data processing, hosting, and related activities.” United Internet’s Business Applications Segment offers business customers internet applications such as domains, home pages, web hosting, servers, cloud solutions and cloud infrastructure, e-shops, group work shops, group work, and online storage (cloud storage). This segment’s international service offering is therefore responsible for the majority of the United Internet Group’s Taxonomy-eligible activities. The Consumer Applications Segment is home to United Internet’s consumer applications such as online storage and personal information management. Activities relating to activity 8.1 were also identified in this segment. To a limited extent, the Consumer Access and Business Access segments also contain Taxonomy-eligible economic activities that fall within activity 8.1, since they provide online storage and cloud telephony.

As in the previous year, United Internet identified those activities in which hosting and data storage play a key role (such as online storage) as Taxonomy-eligible activities for fiscal year 2025. No distinction was made between hosting and data storage activities using the Company’s own or third-party data centers. Other activities that only (tangentially) involve data transfer are not included under activity 8.1.

United Internet’s only turnover-generating economic activities that can be assigned to environmental objectives 3–6 currently relate to the “transition to a circular economy” objective. The Consumer Access Segment refurbishes returned smartphones and resells them to customers as reconditioned second-hand goods; this corresponds to economic activity 5.4 “Sale of second-hand goods.”

Based on our current understanding, the core business operations performed by the United Internet Group’s other subareas are not covered by the EU Taxonomy. As a result, economic activities relating to the expansion and use of telecommunications networks were classified as Taxonomy non-eligible, as was the case in the first two years’ reporting. These activities include the expansion of the public fiber-optic and mobile network and all business activities and investments associated with the expansion of the network infrastructure, including the technical locations.

In addition, material cross-divisional activities and infrastructure-related activities were identified in connection with CapEx and OpEx at United Internet:

• CCM 6.5 “Transport by motorbikes, passenger cars and light commercial vehicles,” i.e., expenditure relating to the vehicle fleet


• CCM 7.3 “Installation, maintenance, and repair of energy efficient equipment,” i.e., expenditure for energy-efficient systems and equipment in operations


• CCM 7.7 “Acquisition and ownership of buildings,” especially via IFRS 16 Leases and rights of use in assets


• CE 1.2 “Manufacture of electrical and electronic equipment,” now that the European Commission has clarified that this covers the internal IT equipment used in business operations

Activities CCM 6.5, CCM 7.3, and CCM 7.7 have been assigned exclusively to the “climate change mitigation” environmental objective, since there are currently no adaptation plans with specific actions for the activities concerned. Because of this and pursuant to Commission Notice C/2023/305 (FAQs), no CapEx or OpEx has been assigned to the “climate change adaptation” environmental objective. Since the activities concerned are also not enabling activities within the meaning of this environmental objective (i.e., activities that provide adaptation solutions that can enable another economic activity to make a substantial contribution), no turnover has been assigned to this environmental objective. This avoids double-counting.

Taxonomy-aligned Economic Activities

United Internet worked together with the departments concerned to review Taxonomy-eligible economic activities assigned to the “climate change mitigation” and “transition to a circular economy” environmental objectives for their Taxonomy alignment, based on the relevant technical screening criteria.

This analysis of the economic activities under the “climate change mitigation” and “transition to a circular economy” environmental objectives produced the results below.

Activity 8.1 “Data Processing, Hosting, and Related Activities”

United Internet operates an ISO 50001-certified energy management system for its own data centers. However, the existing measures are not sufficient to meet the EU Taxonomy’s technical screening criteria, since among other things no independent third-party verification of the criteria set out in the EU Code of Conduct on Data Centre Energy Efficiency was performed. In addition, the third-party data center operators have not confirmed that they meet the technical screening criteria set out in the EU Taxonomy. For these reasons, United Internet has not reported any Taxonomy-aligned activities under activity 8.1 for fiscal year 2025.

Activity 5.4 “Sale of Second-hand Goods”

United Internet sells refurbished smartphones to customers as second-hand goods. Despite the extensive measures taken to recycle material, the technical screening criteria could not be met since the statutory requirements for a waste management plan set out in the EU Taxonomy are not covered. As a result, United Internet has not reported any Taxonomy-aligned activities for activity 5.4 for fiscal year 2025.

Remarks on Cross-divisional and Infrastructure-related Activities

The CapEx and OpEx associated with cross-divisional and infrastructure-related activities comprise, firstly, purchases of output from Taxonomy-aligned economic activities and, secondly, individual measures enabling the target activities to become low-carbon or lead to greenhouse gas reductions. Consequently, this CapEx and OpEx is restricted to the “climate change mitigation” environmental objective (“category (c)”).

Where output from Taxonomy-aligned economic activities is purchased, proof must be provided by the partner enterprises in order for expenditures to qualify as Taxonomy-aligned. The partner enterprises were requested to provide such proof for CapEx and OpEx relating to economic activities CCM 6.5, CCM 7.3, CCM 7.7, and CE 1.2. At present, no sufficient proof demonstrating that the criteria required have been met is available. As a result, this expenditure has been reported as Taxonomy non-aligned for fiscal year 2025.

Remark on the KPIs

In line with Commission Notice C/2023/305 (FAQs), United Internet did not perform a Taxonomy alignment assessment for activities that are not material to its business operations due to the lack of data and proof of compliance with the technical screening criteria.

Notes on the KPIs

The key performance indicators (KPIs) reported pursuant to the EU Taxonomy Regulation requirements – turnover, CapEx (capital expenditures), and OpEx (operational expenditures) – are based on the figures given in United Internet AG’s consolidated financial statements. The latter were prepared in accordance with the International Financial Reporting Standards (IFRSs) as adopted by the European Union and the relevant supplementary regulations set out in section 315e(1) of the German Commercial Code (Handelsgesetzbuch – HGB).

The turnover, CapEx, and OpEx associated with Taxonomy-eligible activities that were identified and the total amounts used were reconciled with the relevant population at Group level. This allowed potential double-counting to be checked and prevented.

Turnover

The Disclosures Delegated Act on reporting requirements defines turnover as the revenue recognized pursuant to IAS 1.82(a). The turnover KPI disclosed for the United Internet Group represents the ratio of the turnover from Taxonomy-aligned economic activities to total revenue. Total revenue can be taken from the statement of net income in United Internet AG’s consolidated financial statements (see the note entitled “Explanations of items in the income statement – 5. Sales/segment reporting”). The denominator of the turnover KPI is based on the consolidated net revenue.

The numerator of the turnover KPI is that proportion of turnover products or services associated with Taxonomy-aligned economic activities. United Internet’s data center products and sale of refurbished devices are currently the only turnover-generating activities that are Taxonomy-eligible. The turnover from products and rate plans associated with activity 8.1 “Data processing, hosting, and related activities” and activity 5.4 “Sale of second-hand goods” was assigned to these in the segments concerned. Taxonomy-eligible turnover accounted for 24.0% of total revenue for fiscal year 2025. No Taxonomy-aligned turnover can be disclosed.

CapEx

The CapEx KPI is based on the additions to property, plant, and equipment and intangible assets in the fiscal year under review before depreciation, amortization, and any remeasurements for the fiscal year in question; equally, no adjustments were made to the fair values (in particular application of IAS 16, IAS 38, and IFRS 16 Leases with rights of use in lease assets). The overall figure for capital expenditure used for the EU’s Taxonomy is disclosed in the consolidated financial statements under the note entitled “Explanations of items in the income statement – 5. “Sales revenue/segment reporting;” see the last column (“United Internet Group”) of the “Investments in intangible assets and property, plant, and equipment (without goodwill)” line item. This capital expenditure represents the denominator for the CapEx KPI.

The numerator of the CapEx KPI corresponds to those proportions of the denominator

• relating to assets or processes associated with Taxonomy-aligned economic activities (“category (a)”) or


• relating to the purchase of output from Taxonomy-aligned economic activities and individual measures enabling the target activities to become low-carbon or to lead to greenhouse gas reductions (“category (c)”).

The investments were assigned to the various Taxonomy activities using the asset classes concerned. In addition, a distinction was made in the case of the “IFRS 16 leases” asset class between buildings and data centers. Capital expenditure on these asset classes was generally assigned to activity 7.7 “Acquisition and ownership of buildings.” However, where this capital expenditure relates to data centers, it was assigned to activity 8.1 “Data processing, hosting, and related activities.” The share of Taxonomy-eligible capital expenditure in fiscal year 2025 was 24.0%. No Taxonomy-aligned CapEx can be disclosed.

OpEx

The OpEx KPI is based on the direct, noncapitalized costs that relate to research and development (R&D), building renovation measures, short-term leases, and the maintenance and repair by the Company or third parties of property, plant, and equipment that are necessary to ensure the continued functioning of such assets. Commission Delegated Regulation (EU) 2021/2178 requires training costs to be included in the numerator. Consequently, these cost centers must also be included in the denominator.

At United Internet, the OpEx KPI represents that part of operating expenses as defined by the EU Taxonomy that

• is associated with a Taxonomy-aligned economic activity (“category (a)”) or


• relates to the purchase of output and individual measures enabling the target activities to become low-carbon or to lead to greenhouse gas reductions, and to specific building renovation measures (“category (c)”).

United Internet’s Taxonomy-eligible share of operating expenditure was determined by analyzing the cost centers for building renovation measures and short-term leases, plus its expenditure on maintenance and repair. The share of Taxonomy-eligible operating expenditure in fiscal year 2025 was 21.2%. No Taxonomy-aligned OpEx can be disclosed.

Key Figures According to EU Taxonomy

In September 2025, IONOS Group SE’s Management Board resolved to put Sedo GmbH and its subsidiaries (“Sedo”), and hence the AdTech business area, up for sale. Pursuant to the FAQs (Commission Notice C/2023/305, published in the European Union’s Official Journal on October 20, 2023), the turnover for Sedo GmbH should not be included in the turnover KPIs for 2025 for the purposes of EU Taxonomy reporting. Sedo GmbH’s operating expenditure is included in full in the OpEx KPI for 2025. The OpEx denominator for the EU Taxonomy is based on an independent definition in accordance with CDR 2021/2178 and is not directly derived from the IFRS statement of net income. Sedo GmbH’s capital expenditure for the period from January 1, 2025, to September 30, 2025, is included in the CapEx KPI.

⁽¹⁾ CE = Circular Economy

⁽²⁾ CCM = Climate Change Mitigation

The EU Taxonomy KPIs are shown in the Annex. United Internet is not affected by any economic activity in connection with electricity generation from fossil gaseous fuels or nuclear energy. Therefore, Templates 2–5 under this regulation have not been disclosed.

Climate Change

Material Impacts, Risks, and Opportunities

United Internet’s double materiality assessment identified a material impact in relation to climate change:

The energy requirements and greenhouse gas emissions arising from United Internet’s business model impact its strategy. For this reason, United Internet has integrated climate change mitigation in its business processes as an important element of its operational management. Energy-efficient operations are a key focus here. United Internet already uses renewable energy in its data centers and offices, enhances data center efficiency through virtualization, and is keeping further efficiency increases in its sights during the expansion of its 5G network. The impacts of greenhouse gas emissions and energy requirements are also relevant to, and considered in, United Internet’s business relationships. At the moment, the impacts identified in the double materiality assessment do not result in any financial impacts. All other information describing the material IROs is reported in the “General Disclosures” chapter.

Identification and Assessment of Material Climate-related Impacts, Risks, and Opportunities

The climate-related impacts, risks, and opportunities were identified in the course of the regular double materiality assessment process (see the “General Disclosures – Impact, Risk, and Opportunity Management” section). Internal experts, and particularly the segments’ sustainability managers, and relevant specialist departments such as Technical Operations were consulted on the capture and evaluation of the climate-related IROs.

In fiscal year 2024, United Internet performed a scenario-based climate risk analysis of physical risks and transition risks in its own operations and along the value chain. This served as the basis for updating the double materiality assessment in fiscal year 2025.

Scenario Analysis for Physical Risks from Changes in the Climate

The physical risk analysis identified a total of 27 relevant sites and examined them for their hazard exposure. This included 12 office locations in which a total of 70% of employees work. In the case of the technical locations, the focus was on the four main data centers. Although these are protected by a redundancy policy, simultaneous outages could critically impact business operations. The data centers operated by United Internet, an R&D location, and two logistics sites were also included. Sites with only a small number of employees and sites with adequate back-ups – such as a redundancy policy in the case of small data centers or a national roaming back-up in the case of antenna locations – were not included in the analysis. Equally, the downstream value chain was not analyzed, since for example the use of digital services is not location-specific.

The assessment was performed with the help of Munich Re’s Location Risk Intelligence Platform and data from the Intergovernmental Panel on Climate Change (IPCC). The IPCC is an international United Nations body that assesses scientific insights on climate change. A variety of different future scenarios for climate change progression was used to identify the various locations’ potential climate-related hazards. The main focus of United Internet’s analysis was on the SSP5/RCP8.5 scenario. This future scenario, also known as a “high-carbon scenario,” assumes a global temperature increase of 4.4°C by 2100. It forecasts high global emissions in the coming years and decades, and hence permits a detailed assessment of, and stress test for, physical climate risks. The 28 climate-related hazards defined by the EU Taxonomy and the CSRD were projected using specific indicators for each location and normalized on a scale from one (very low) to five (very high). The Company focused on three core periods for this analysis: the present, the medium-term future (2030), and the long-term future (2050).

The net climate risks were derived from the climate hazards by specifying that a hazard exists in all cases of high (4) or very high (5) hazard exposures, regardless of the period in which it is forecast to occur. A per-hazard assessment was made for each location to determine whether an exposure exists in principle – i.e., whether the Company's resources at the location could be exposed to a hazard – and how sensitive these resources are to the hazard concerned. The following gross hazards were identified for office and technical locations in Germany:

• frost
• temperature changes
• subsidence
• water scarcity
• soil erosion
• drought
• floods

Additional gross risks were identified for locations abroad above and beyond the hazards already mentioned:

• heat waves
• heat stress
• heavy precipitation
• saline intrusions
• tornadoes

These hazards were then investigated in more detail. No additional assessment of the climate hazard was performed in those cases in which sufficient adaptation options and precautions already exist, since no net climate risk was identified.

United Internet has already taken extensive precautions. For example, the internal cover day rule allows business operations to be maintained despite adverse climate-related effects such as frost, subsidence, or water scarcity. This rule allows employees to work remotely up to two days per week, enabling business operations to continue outside the office location as well. Since all offices are leased, the leasing companies concerned are responsible in the first instance for building maintenance and financial risks from climate-related building damage. Since the locations are fitted with heating and air conditioning systems, the potential impacts of heat events and temperature changes on employees are effectively limited.

Foreign locations also deploy such measures. For example, the Lenexa site was built to be especially flat and massive, and to include a protection zone so as to minimize the impact of extreme weather events such as tornadoes.

The extensive precautions taken meant that no net climate risks were identified for United Internet during the climate risk analysis.

Scenario Analysis for Transition Risks from Climate Change Mitigation Actions

Transition risks and opportunities were analyzed using a scenario-based analysis that assumes global warming will be successfully capped at 1.5°C. This scenario takes factors such as regulatory developments, economic trends, technological advances, and changing consumer behavior into account. It is suitable for use as a stress test for transition risks. Where available and necessary, data from1.5°C and net zero scenarios from sources such as the International Energy Agency (IEA) and the Network for Greening the Financial System (NGFS) were used. A comprehensive list was drawn up for use in identifying transition risks and opportunities; this was based on industry standards, best practices, and research, and was adapted to United Internet’s specific business model. The risks were broken down into four main categories: political and legal, technology, market, and reputational risks.

Following the identification of the risks and opportunities, the Company’s exposure and sensitivity to these gross risks and opportunities were assessed by Corporate Sustainability and the segment sustainability managers. The exposure to the risks was rated on a five-point scale (ranging from “no exposure” to “very high exposure”). The magnitude of the exposure was assessed on the basis of how much United Internet is affected by the risk or opportunity, measured in terms of the value creation for the Company as a whole. Among other things, this was evaluated by analyzing how many of the Company’s segments are exposed to the risk. In addition to looking at the exposure, the sensitivity to the risk or opportunity was analyzed. This step assessed how strong the potential impacts on the Company would be if the risk or the opportunity were to materialize. Where possible, forecasts of the financial impacts (measured in terms of EBIT) were already used so as to provide a more robust estimate of the sensitivity. Transition risks and opportunities were assessed using timelines in line with the materiality assessment: less than two years (short-term), two to five years (medium-term), and more than five years (long-term).

If the assessments of the exposure or sensitivity factors exceeded a given threshold, the risk or opportunity was classified as a material gross risk or opportunity. Going forward, the results will be included in the Company’s strategic planning so as to develop robust measures to minimize the risks and leverage the opportunities presented by climate change.

To date, United Internet’s financial reporting has addressed location-based critical climate-related assumptions, including natural disasters and physical climate risks. These are partly compatible with those used in the physical climate risk analysis. Although the climate risk analysis makes more extreme assumptions in the SSP5/RCP8.5 scenario, the outcomes differ only marginally. Transition risks resulting from climate change mitigation actions in a 1.5°C scenario are only examined in the climate risk analysis performed for the sustainability statement, not in the financial reporting.

Resilience Analysis

United Internet’s resilience analysis took into account material gross risks resulting from the climate risk analysis. These risks cover all material parts of the upstream value chain, the Company’s own value chain, and the downstream value chain. The physical climate risk analysis for location-based climate risks revealed that United Internet’s material locations are not currently exposed to any net climate risks. The analysis of the transition risks resulting from climate change mitigation actions based on the 1.5°C scenario determined three material transition risks.

The material transition risks were as follows:

• increased procurement costs for hardware, etc. due to rising raw materials prices caused by sustainability regulations and emissions costs
• loss of customers due to insufficient sustainability initiatives, the failure to reach climate goals, more environmentally friendly alternative providers, and accusations of greenwashing based on nontransparent reporting, and
• supply chain restrictions due to sustainability regulations. >

These risks were transferred to the double materiality assessment.

Climate Strategy and Transition Plan for Climate Change Mitigation

The climate transition plan combines both existing and planned activities, defines reduction targets, and hence creates a strategic framework for reducing greenhouse gas emissions (GHG emissions).

In fiscal year 2025 , United Internet focused in detail on developing the climate transition plan. This led to the successful development of a Group-wide climate strategy for emissions from own operations , i.e., Scope 1 and 2 emissions. With it, United Internet is helping to transition to a sustainable economy and to limit global warming to 1.5 °C. In this context, United Internet has undertaken to achieve net zero emissions by 2045 in line with the Paris Agreement on climate change and the requirements of Regulation (EU) 2021/1119. Interim targets for reducing GHG emissions in operations were also defined so as to ensure the Company reaches the net zero emissions target for Scope 1 and 2 emissions by 2045. Details on this are found in the “Targets” section. In addition, the trajectory has been aligned with Germany’s national reduction target, which also prescribes net zero emissions by 2045.

United Internet plans to meet its climate targets by using renewable energy sources and lower-emission alternative fuels, and by enhancing energy efficiency in its own operations. These measures are described in the “Actions” section.

“Locked-in emissions”, i.e., future emissions that cannot be avoided due to existing or planned property, plant, and equipment and infrastructures, have not yet been determined for United Internet’s material assets. This is due to the fact that data collection is highly complex and calculation methods do not exist. The process of closing these data gaps will start in fiscal year 2026, so as to provide stakeholders with a comprehensive overview of these locked-in emissions going forward and to estimate the effect that they will have on the emissions reduction targets.

It is expected that investments in the mid-single-digit million range will be needed to reach the climate targets that have been set by 2045. No significant CapEx relating to investments in coal-, oil-, and gas-related economic activities was incurred in fiscal year 2025. The costs of decarbonization actions, and especially for measures with an implementation horizon in the more distant future, have only been roughly estimated to date and will be specified in greater detail over time.

As is outlined in the “Material Impacts, Risks, and Opportunities” section, integrating sustainability and climate change mitigation with United Internet’s business processes is a key component of the Company’s operational management. This alignment serves as the foundation for designing sustainable, low-carbon business operations in the future.

The most senior level in the organization that is accountable for all climate change mitigation strategies and actions is United Internet’s CFO. The climate strategy was officially resolved by the Management Board and Supervisory Board. Additional information can be found in the “General Disclosures – Requirements for the Composition of the Body as a Whole” section.

The foundations for the climate transition plan were laid in fiscal year 2025. The focus In the coming fiscal years will be on implementing the defined actions and on systematically recording and tracking progress. The data will be updated and quantified on an annual basis.

Since the emissions across the value chain account for a material proportion of total emissions, United Internet is also preparing a Group-wide climate strategy for Scope 3, including climate goals and decarbonization actions. The segments have different maturity levels for their Scope 3 climate strategies, which will be pooled and consolidated in the coming fiscal year. The plan is for this to serve as the basis for finalizing and publishing the overarching climate transition plan in fiscal year 2026.

Policies and Guidelines

Travel Policy

United Internet resolved a Group-wide change to its Travel Policy in fiscal year 2025. The policy includes a general prohibition on domestic flights in Germany and is implemented using the SAP Concur booking system. Domestic flights cannot be booked using the software; exceptions can only be made if there is a reason for an exemption. In this case the Fleet & Travel unit must review the plans, and these must be approved by the employee’s superior and the head of department. The revised policy aims to reduce greenhouse gas emissions in the upstream value chain. As a result, this action directly contributes to climate change mitigation.

Company Car Policy

The Company Car Policy provides for the vehicle fleet to be successively electrified in the period up to 2030. Its implementation is managed and monitored using the internal company car configurator. With effect from 2025, only electric vehicles can be ordered as company cars; exceptions must be explicitly justified and approved. Promoting e-mobility contributes directly to climate change mitigation. Electrifying the vehicle fleet reduces Scope 1 emissions, whereas electricity consumption and hence Scope 2 emissions increase. However, the greater efficiency offered by electric vehicles results in emissions savings overall. The policy is designed to also reduce Scope 2 emissions in the long term, since United Internet is aiming for the comprehensive use of renewable energies. The policy applies to all employees with access to company cars. It does not apply to foreign companies. To support the smooth transition from ICE vehicles to electric vehicles, subsidies are being provided for employees who install charging infrastructure at home.

Annex to Purchasing Policy for 1&1 Mobilfunk GmbH

1&1 Mobilfunk GmbH, which is part of the Consumer Access Segment, and its subsidiaries cover all activities in connection with the construction and operation of 1&1’s own mobile network. The company operates a DIN EN ISO 50001:2018-compliant energy management system. The Annex to the Purchasing Policy for 1&1 Mobilfunk GmbH supplements United Internet’s existing Purchasing Policy and applies exclusively to 1&1 Mobilfunk GmbH. It aims to actively lever the procurement of goods and services via United Internet’s Central Purchasing function so as to achieve the Group-wide sustainability and energy goals. Systematically including energy efficiency criteria in all phases of the procurement process is designed to conserve resources in future and reduce energy consumption, to permit transparent, traceable purchasing decisions and to enable energy efficiency to be given more weight in supplier relationships. Compliance with the supplementary policy will be ensured by making it a binding component of procurement processes. Relevant energy-related criteria will be taken into account in appropriate procurement decisions. The internal Energy Management unit provides support for implementing and documenting the policy.

Integrated Management System Policy for the Business Applications Segment

The Business Applications Segment operates an energy and environmental management system that complies with ISO 50001 and ISO 14001 for its own data centers, the principles for which are set out in an integrated management system policy.

The policy’s overarching goal with respect to energy management is to continuously improve energy efficiency at data centers. Subordinate goals are also set for this, such as minimizing the power usage effectiveness (PUE) metric, which expresses energy efficiency as the ratio of total energy consumption to the energy consumed exclusively by the IT hardware.

As regards environmental management, the policy aims to permanently minimize or avoid negative impacts from operations. Among other things, this includes greenhouse gas emissions, minimization of which is measured using the carbon usage effectiveness (CUE) ratio.

Annual management reports are prepared for the energy management system and the environmental management system so as to monitor the extent to which the systems have met the goals set. As a result, the policy promotes reducing in-house energy consumption and greenhouse gas emissions, and hence positively impacts climate change mitigation.

Actions

Actions Relating to the “Energy Requirements and Greenhouse Gas Emissions for United Internet’s Business Model” Impact

A number of decarbonization actions were identified in connection with the climate strategy. These can be classified using the following decarbonization levers:

• use of renewable energy
• energy efficiency
• fuel switching

These levers aim to reduce Scope 1 and Scope 2 emissions. When developing the actions, an explicit link was created to the material impacts of United Internet’s business operations that were identified during the double materiality assessment. Corporate management is involved in a uniform manner; this is documented in the “General Disclosures – Due Diligence at United Internet” section. The potential carbon savings from the actions, the targets and the carbon accounting are all expressed in tonnes of CO ₂ equivalents (t CO ₂ e).

Reduction in Carbon Emissions through Electrification of the Vehicle Fleet

Vehicle fleet emissions represent a significant proportion of Scope 1 emissions. The Company Car Policy provides for the vehicle fleet to be successively electrified in the period up to 2030. In addition, United Internet provides an extensive charging station infrastructure at its locations.

A CapEx budget of € 1.2 million has been approved for this. Initial investments of € 250,000 were made in fiscal year 2025. This action is expected to lead to a reduction in GHG emissions of approximately 3,000 t CO ₂ e in the medium term.

Reduction in Carbon Emissions through Use of Renewable Energy

Since 2018, United Internet has relied on using electricity generated from renewable energy sources at almost all its German locations to reduce Scope 2 emissions. Renewable energy certificates from two different providers were used for this until the end of 2024. Starting in 2025, Group-wide electricity supplies were pooled. The majority of green electricity certificates come from renewable sources based on hydropower. The supply contracts were entered into for a minimum of three years, and in individual segments for an unlimited period, so as to send a long-term signal.

The remaining gray power sourced for foreign locations, data center co-locations, and the vehicle fleet is being successively switched to electricity from renewable energy sources so as to further reduce Scope 2 emissions. Emissions reductions of approximately 1,200 tCO ₂ e are expected from this. The plan is to complete the switch by 2030; this is associated with ongoing operating costs only and no significant capital expenditure is planned.

United Internet is planning to use electricity from its own renewably generated sources to further optimize the quality of the overall electricity sourced. In the period up to 2025, the Business Applications Segment installed photovoltaic systems for three data centers. In addition, a photovoltaic system was installed in a pilot project at the Montabaur site in fiscal year 2025; this will be included in electricity generation from 2026 onwards.

Reduction in Carbon Emissions through Switch to More Emissions-friendly Fuels for Emergency Generator Sets at Data Centers and Technical Locations

Emergency generator sets are needed to operate data centers and technical locations so as to ensure a stable network and stable server connections in the case of power outages. These sets currently run on fossil fuels. Switching to biofuels represents a material decarbonization lever for the Business Applications and Consumer Access segments and hence for United Internet as a whole. It is planned to successively switch over from diesel/heating oil to biodiesel or hydrotreated vegetable oil (HVO) in the period up to 2030. This action can reduce Scope 1 emissions by a further 800 tCO ₂ e or so.

The Business Applications Segment began implementing the action back in fiscal year 2024, when it converted one data center. Substantial progress was achieved in fiscal year 2025, with six of its nine own data centers now having been migrated to biofuels. The switch from fossil fuels to biofuels is being achieved by successively replenishing the tanks, meaning that no technical modifications are required. As a result, no CapEx or significant additional OpEx costs are being incurred.

Reduction in Carbon Emissions through Market-driven Emissions Trends in District Heating

United Internet uses district heating to supply heat at roughly one-third of its locations. This means that the future trend in the emissions associated with district heating is relevant for the Company. Since Germany has set itself the goal of achieving net zero emissions by 2045, many district heating providers are already driving forward with reducing their emissions and increasing the share of renewable energy in their district heating supplies. Direct discussions with the providers in question permitted a reduction in the emissions from district heating consumption at United Internet’s office buildings by 2045 to be estimated. According to this information, Scope 2 emissions will fall by approximately 1,450 tCO ₂ e in the period between 2023 and 2045. As this trend is largely market-driven, no additional CapEx or increased OpEx will be incurred. Since the share of district heating accounted for by renewables is expected to increase to 100% by 2045, this action has been assigned to the “use of renewable energy” decarbonization lever.

Reduction in Carbon Emissions through Improvements Relating to Refrigerant Leakage

Another approach being taken by United Internet is to systematically reduce refrigerant leakage. To identify such leaks at the German sites, a third-party service provider was commissioned to significantly improve the data quality for the leaks recorded. In addition, environmental management systems designed to monitor and reduce refrigerant leakage have been installed at technical locations and data centers. This can reduce Scope 1 emissions. The expected savings amount to approximately 640 tCO ₂ e, although the limited data available at present means that this is a rough estimate. This action does not entail either significant CapEx or additional OpEx.

Outlook: Additional Planned Decarbonization Levers

Additional actions are planned to reduce greenhouse gas emissions as comprehensively as possible by 2045; these are currently in the early planning phase. Among other things, United Internet is planning to use heat pumps to replace its current natural gas-based heating. This action requires structural modifications and must be assessed individually for each office location so as to permit reliable estimates of the necessary CapEx and potential reductions. Another planned action requiring structural modifications is to replace existing cooling systems with emissions-friendlier variants. This will permit refrigerants with substantially lower emission factors to be used at the sites. Here, too, this action is being evaluated on a site-by-site basis so as to be able to make reliable statements about costs and potential emissions savings.

Actions to Enhance Energy Efficiency

Increasing energy efficiency is another core lever for progressing the decarbonization of own operations, in addition to using renewable energy. Energy and environmental management systems are ways of systematically increasing energy efficiency.

United Internet has implemented ISO 50001- and ISO 14001-compliant management systems for energy-intensive areas of the Company, with a particular focus on its own data centers. The Integrated Management Systems Policy is used to manage these systems (see the “Policies and Guidelines” section). Using these management systems permits reliable statements to be made regarding changes in energy efficiency, for example via the core PUE KPI. This metric can then be used to derive and prioritize specific actions. The systems that have been implemented are expected to result in emissions savings in own operations and in the upstream value chain. However, it will only be possible to quantify the exact potential more precisely in the coming fiscal years.

Another lever for increasing energy efficiency is optimizing the IT infrastructure used. The use of efficient servers reduces the number required despite the growth in data volumes, while relocations to more energy-efficient data centers are promoted.

Climate-focused Sustainability Training for Employees

United Internet developed a mandatory sustainability training course that focuses on the climate in fiscal year 2025. The Business Applications Segment, which pursues its own learning strategy, did not take part in this action. The course content was designed in close cooperation with the segments involved and with an external provider. The goal of the training is to inform all employees about climate change and its consequences, to enhance their understanding of United Internet’s strategic sustainability focus, and to show how everyone can actively contribute to climate change mitigation. The course content was developed in full in fiscal year 2025 and successfully implemented in a pilot test. In fiscal year 2026, the sustainability training will be made available to everyone involved on a mandatory basis. It is expected that the training will help to enhance awareness of environmentally friendly behavior and that this will result in potential positive impacts on emissions reduction along the entire value chain and in own operations.

Targets

Targets Relating to the “Energy Requirements and Greenhouse Gas Emissions from United Internet’s Business Model” Impact

United Internet’s climate strategy revolves around reducing greenhouse gas emissions. By defining science-based targets, the Company is pursuing the overarching goal of contributing to a lower-carbon economy. The climate targets reflect its strategic focus.

Reduction in Scope 1 and Scope 2 Emissions

As part of its climate strategy, United Internet has defined climate targets for emissions from own operations (Scopes 1 and 2) based on the current scientific and regulatory framework. The targets are aligned with the 1.5°C goal under the Paris Agreement on climate change and the recommendations of the Intergovernmental Panel on Climate Change (IPCC), and are based on the Science Based Targets Initiative (SBTi) methodology. They therefore also meet the requirements of the European Climate Act (Regulation (EU) 2021/1119) and the German climate goals.

No sector-specific emissions pathway exists. The SBTi methodology is based on climate scenarios from the Integrated Assessment Modeling Consortium (IAMC) and the International Energy Agency (IEA). The IAMC pools more than 400 reviewed emissions pathways that were assessed in the IPCC’s Special Report on Global Warming of 1.5°C. The IEA has supplemented these with detailed sector-specific scenarios. The SBTi uses these inputs to derive concrete emission budgets and emissions pathways, taking plausibility, consistency, and responsibility into account. Future developments such as changes in sales volumes, customer preferences, regulatory factors, new technologies and their carbon impacts, and energy price trends were taken into account during target-setting. The Group-specific growth rate was incorporated in the climate strategy so as to realistically model future business activities and sales markets.

The reduction targets cover all relevant Scope 1 and 2 emission categories and take the following greenhouse gases into account for emission calculations: carbon dioxide (CO ₂ ), methane (CH ₄ ), nitrous oxide (N ₂ O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur hexafluoride (SF ₆ ), and nitrogen trifluoride (NF ₃ ).Group-wide emissions in the 2023 base year totaled 9,347 tCO ₂ e, of which 6,241 tCO ₂ e were attributable to Scope 1 and 3,106 tCO ₂ e to Scope 2. These emissions are to be reduced by 90% long-term in the period up to 2045 compared to the base year, an absolute reduction of 8,412 tCO ₂ e. Based on the actions currently planned, this will result in a reduction of approximately 5,449 tCO ₂ e in Scope 1 and approximately 2,963 tCO ₂ e in Scope 2. Progress towards achieving the target will be reviewed annually by calculating the carbon footprint for the entire Group. A reduction of 55% (5,141 tCO ₂ e) in Scope 1 and Scope 2 emissions is planned as an interim target for the period up to the end of 2030. The Science Based Targets Initiative’s tools were used to set the targets so as to ensure compliance with the 1.5°C goal and contribute effectively to climate change mitigation. The climate targets have already been officially resolved by the Management Board and Supervisory Board.

The market-based method was used when setting the Scope 2 target. The targets apply to all locations that are under United Internet’s operational control according to the defined system boundaries. Most locations are in Germany, with a few exceptions in the U.S.A. or the Philippines, for example.

Only minor modifications were made to the GHG footprint between 2023 and fiscal year 2025. Consequently, the base year can be considered to be representative and can be used as a basis for the climate strategy. The targets are aligned with the boundaries of the GHG inventory.

The policies described ensure that the climate targets will be reached. They guarantee the consistent implementation of the actions described in the “actions” section.

The effectiveness of strategies and actions is monitored by continuously tracking emissions. United Internet’s carbon footprint is updated every year and compared with the climate strategy so that the effectiveness of the actions can be checked over time.

Outlook: Reduction in Scope 3 Emissions

The segments have achieved different maturity levels when it comes to reducing Scope 3 emissions. For example, the Consumer Access and Business Applications segments have already developed their own Scope 3 climate strategies, which can be consulted in the segment-specific sustainability statements. By contrast, a Group-wide Scope 3 strategy has not yet been produced. Nevertheless, initial policies and guidelines and actions aimed at decarbonizing the value chain exist (see the “Policies and Guidelines” and “Actions” sections). Additional actions will be developed and quantified as part of the Group-wide strategy. The final Group-wide climate targets and the associated decarbonization actions for Scope 3 emissions are to be finalized in fiscal year 2026.

Metrics

Metrics for the “Energy Requirements and Greenhouse Gas Emissions from United Internet’s Business Model” Impact

Energy Consumption and Mix

The energy consumption figures disclosed cover all amounts of energy used in United Internet’s business activities.

Total fossil energy consumption comprises the fuel consumed by the emergency generator sets at technical locations and data centers, and by the Company’s own vehicle fleet. In addition, it covers the use of natural gas and heating oil for heating. The consumption of renewable energy can be broken down into purchased electricity from renewable sources, self-generated electricity from photovoltaic systems, and the biodiesel and HVO used at technical locations and data centers.

The following table summarizes the Group’s energy consumption by energy sources. Energy consumption was originally measured in kilowatt hours (kWh) and liters (l) and was converted into megawatt-hours (MWh) during consolidation.

In the case of electricity and heating consumption at United Internet’s office locations, the primary data provided by the electricity and gas suppliers and landlords’ consumption data was used. Where no current consumption data was available for office, technical, or data center locations, evidence from the 2024 or 2023 financial years was used. This mainly concerns data on heat consumption, but also individual locations with regard to electricity consumption. A United Internet-specific consumption factor was calculated using the documented data for those locations for which no reliable consumption data was available. Consumption levels were then estimated on the basis of this factor plus the leased space and the number of employees at the location concerned. A distinction was made here as far as possible between pure office locations and locations with logistics or technical space.

Consolidation of the energy consumption figures for purely technical locations used both primary data provided by business partners, electricity providers, and diesel suppliers, and the data from the Company’s own energy management and tracking systems. This was supplemented by cost- and energy-based estimates so as to be able to calculate the total energy consumption.

Conventional energy sources were assumed since United Internet did not have access to detailed information on the energy mix for all office and technical locations, or for the entire vehicle fleet, from the electricity providers at the time this statement was prepared. Consumption was broken down into consumption from nuclear power and from fossil sources using data from the IEA and the Arbeitsgemeinschaft Energiebilanzen e. V. The purchased district heating is accounted for as energy from fossil sources.

The consumption data for the Group’s own vehicle fleet is based on the number of refueling procedures identified by the vehicle leasing partners. A maximum figure of 100 kWh per charge was assumed for an average electric vehicle.

Photovoltaic systems are already being used to generate electricity in the data centers in Niederlauterbach, Lenexa, and Worcester. Additionally, a photovoltaic system was installed to generate electricity at the Montabaur location in fiscal year 2025, and will be used for this purpose as from 2026. Metrics for quantifying the energy generated are included in this year’s carbon footprint calculation for United Internet.

Gross Scopes 1, 2, 3 and Total GHG Emissions

A Group-wide CO ₂ e footprint has been prepared in accordance with the Greenhouse Gas Protocol (GHG Protocol) since fiscal year 2023, so as to obtain an overview of the emissions caused by United Internet. In some cases, this work had already been done at segment level since fiscal year 2022.

United Internet uses the operational control approach pursuant to the GHG Protocol. Under this, all locations and companies over which it has operational control are consolidated in its GHG footprint. Minority interests in companies over which no operational control is exercised are taken into account pro rata in the Scope 3.15 category; this is relevant for the Group’s Business Applications Segment and for Corporate.

All United Internet segments performed a Scope 3 materiality assessment so as to identify the material relevant and nonrelevant Scope 3 categories. The assessment was based on the GHG Protocol requirements. The likely amount of emissions and their influenceability were estimated for each Scope 3 category, and the categories were grouped into three clusters.

• The first cluster comprises material Scope 3 categories that are assumed to be emissions hot spots. These categories were calculated in detail.


• The second cluster comprises relevant Scope 3 categories that do not represent emissions hot spots. Emissions were calculated for relevant categories using suitable methodologies and/or estimates.


• The third cluster groups together nonrelevant Scope 3 categories; no activities are performed here and hence they were neither calculated nor estimated.

The reporting boundaries for estimating Scope 3 emissions at United Internet comprise the Scope 3 emissions categories shown in the following table. A distinction is made here between categories that were addressed at cross-segment and at segment-specific level.

The Group-wide GHG footprint is the sum of the segment-specific GHG footprints. Intragroup services are deducted so as to prevent double counting. For example, some segments use data center services (Scope 3.1) supplied by internal providers (Scopes 1 and 2).

The following Scope 3 categories were classified as nonrelevant and excluded when calculating the footprint because no activities were performed in relation to them:

The Consumer Applications Segment sold its Energy Trading and Distribution division in fiscal year 2025 with beneficial ownership being transferred as of August 1. As a result, the category 3.3 and 3.11 greenhouse gas emissions reported in United Internet’s current carbon footprint have declined. Since Energy Trading’s influence on the Group-wide carbon footprint is significantly less than 5%, the base year did not need to be recalculated.

As in the previous year, United Internet accounted for its greenhouse gas emissions in accordance with the GHG Protocol, including the Corporate Accounting and Reporting Standards and the Technical Guidance for Calculating Scope 3 Emissions. In addition, the sector-specific guidance for telecommunications operators published by the Groupe Spéciale Mobile Association (GSMA) was taken into account.

When calculating emissions, United Internet uses the recognized methodologies and standards described to ensure precise, transparent reporting.

Supplier-specific primary data expressed in CO ₂ e was used as far as possible so as to ensure maximum data quality when calculating the greenhouse gas emissions. This supplier-specific primary data was audited independently in some cases by the suppliers (e.g., logistics emissions by DHL).

Where no supplier-specific primary data was available, the emissions were calculated on the basis of volumes or weights using emission factors from secondary sources. In those cases in which volumes or weights were not available, United Internet used financial data or expenditures plus spend-based emission factors to calculate the emissions. Where no detailed evaluations of the activity data were available, the emissions were extrapolated using studies. Data gaps that existed in the case of individual sources of emissions were closed using extrapolations on the basis of reasonable assumptions; this was the case, for example, when estimating relevant but nonmaterial Scope 3 categories such as the waste generated at international locations.

As a matter of principle, this results in a hybrid calculation methodology. The calculations were performed on the basis of spending, volumes, distances, or specific suppliers.

The key assumptions made for Scope 1 and 2 relate to energy consumption and refrigerant consumption at the office locations. Since measurements were not available for all energy sources at all office locations, these data gaps were filled by assuming that all United Internet locations have comparable energy intensities. In these cases, the data gaps were estimated using the number of square meters or employees per segment.

For Scope 3, material assumptions relate to the extrapolation of emissions from purchasing, for which no suitable emission factors existed. For example, emissions from purchased wholesale services were extrapolated using studies on GHG intensities during network expansion. In addition, OpEx and CapEx lists were used throughout the Group to calculate emissions from purchasing and capital expenditure. Expenditures were classified as relevant or nonrelevant at account level. The classification was performed in some cases on the basis of assumptions, always in close coordination with the departments concerned. In cases of doubt, the more conservative assumption was adopted and the accounts concerned were classified as relevant. In addition, United Internet currently does not have sufficient information on upstream logistics. Consequently, it assumes that suppliers of goods add a percentage to their sales price for logistics costs. This percentage was used to calculate the emissions from upstream logistics (Scope 3.4).

In the case of Scope 3.7 (Employee commuting), employee surveys were conducted for part of the United Internet workforce. The results served as the basis for extrapolating the remaining emissions data for this category. Higher survey response rates were achieved in 2025 compared to 2024, enhancing data quality.

In the case of the downstream Scope 3 categories, assumptions were made as to the service life of devices in coordination with the departments concerned. Where no product carbon footprints (PCFs) were available, assumptions as to the devices’ electricity consumption were also used in the calculation.

Scope 3.15 emissions (Investments) for Corporate were calculated in the same way as in the previous years. The calculation was based on the carbon footprints for the investees, where available, and otherwise on sales figures. The data quality for two investees was enhanced by using carbon footprints in this year’s calculation. Prior-year data was used since up-to-date reports for fiscal year 2025 were not available, and was extrapolated in line with the change in sales from fiscal year 2023 to fiscal year 2024. The same methodology was also used for the Business Applications Segment.

Inflation-adjusted emission factors commonly used in the sector served to calculate the carbon footprint. These included factors from ecoinvent, the Life Cycle Assessment database, the Association of Issuing Bodies (AIB, the organization that administers the European Energy Certificate System), Ember, and the UK’s Department for Business, Energy & Industrial Strategy (DBEIS). These are secondary sources and depict the CO ₂ e intensities for a variety of sectors. This means that they are subject to statistical uncertainties. Average values for emission factors were calculated where there were data gaps. This approach was used, for example, to estimate Scope 3.4 emissions (Upstream transportation) for which no information on the means of transportation was available. Average values across the emission factors for different product groups were also calculated for Scope 3.1, 3.2, 3.11, and 3.12 emissions so as to plug gaps in activity data or emission factors.

The following table provides an overview of all emission factor sources used.

Summing up, the following Group-wide greenhouse gas emissions were calculated for fiscal year 2025:

⁽¹⁾ Purchased goods and services (category 1): The figure for fiscal year 2024 has changed from 996,805 tCO ₂ e to 723,943 tCO ₂ e.

⁽²⁾ Upstream transportation and distribution (category 4): The figure for fiscal year 2024 has changed from 31,550 tCO ₂ e to 51,792 tCO ₂ e.

⁽³⁾ Investments (category 15): The figure for fiscal year 2024 has changed from 15,001 tCO ₂ e to 8,511 tCO ₂ e.

United Internet’s biogenic emissions total 97 tCO ₂ e and are minor in comparison to its total emissions.

A uniform methodology was used in all categories, where possible, so as to ensure comparability of the results across the three fiscal years. With this in mind, the 2024 carbon footprint was also modified accordingly. Changes compared to the prior-year sustainability statement are flagged. In the Consumer Access Segment, the carbon footprint was modified retroactively in line with GHG Protocol requirements after methodological errors were discovered, and the relevant emissions in Scope 3 categories 3.1 and 3.4 were corrected in line with this. In addition, changes were made in Scope 3.15 for Corporate and the Business Applications Segment, since Corporate changed the methodology used to calculate the base year.

Contractual Instruments in GHG Emissions Accounting

Contractual instruments are certificates that enable undertakings to transparently track the origin and environmental impacts of their energy sources when calculating their GHG footprints.

Green electricity contracts from contract partners and providers were used to quality-assure Scope 2 emissions accounting. Conventional energy was assumed for those locations or suppliers that could not furnish the relevant documentation.

The difference between bundled and unbundled contractual instruments relates to the method of purchase. In the case of bundled contractual instruments, electricity is purchased together with guarantees of origin or energy attribute certificates (EACs). In the case of unbundled contractual instruments, guarantees of origin or EACs are acquired independently of the electricity purchased.

GHG Removals and GHG Mitigation Projects Financed through Carbon Credits

Electricity consumption and the associated environmental impacts during fiber-optic network operations are also to be reduced. The most important action here is the use of green electricity at the Company’s own technical locations. Where the Business Access Segment uses third-party fiber-optic networks (city carriers, Deutsche Telekom, etc.), it does not manage electricity procurement for these itself. In such cases, electricity consumption is paid for via usage fees. For technical locations in which the segment cannot influence electricity sourcing, it aims to use validated credits to offset emissions for the fiscal year in question in the course of the following fiscal year, once the current consumption invoices have been received and checked.

In fiscal year 2025, the Business Access Segment retired credits in the amount of 4,713 tCO ₂ e. The volume is based on the carbon footprint for 2023. The credits concerned are verified emission reductions (VERs). Retiring VERs means that these carbon credits are permanently withdrawn from trading. All credits used for offsetting related to projects that comply with the renowned Gold Standard. Projects can only be certified as complying with the Gold Standard if they are registered with the program’s Marketplace. In addition, all Gold Standard projects must make a measurable contribution to at least three of the United Nation’s Sustainable Development Goals (SDGs). The Gold Standard is supported by a broad network of nongovernmental organizations and is the only climate-related standard that complies with the International Social and Environmental Accreditation and Labelling Alliance (ISEAL) Code of Good Practice in Standards-Setting, Assurance, and Impacts.

The Business Access Segment is planning to offset the residual emissions resulting from the energy consumed during fiber-optic network operations using verified credits until further notice. The volume of carbon credits to be retired outside the Company’s value chain in future is not based on existing contractual agreements.

Internal Carbon Pricing

Since United Internet does not use an internal carbon pricing system, no further disclosures relating to this have been made.

Resource Use and Circular Economy

Material Impacts, Risks, and Opportunities

The following impacts and risks for United Internet were identified as being material in the “resource use and circular economy” topic in the course of the double materiality assessment.

Resource Inflows

The following section presents the material resource inflows across the value chain as these are described in the “General Disclosures – Value Chain and Business Model” section. It also describes the material critical raw materials.

• The material resource inflow for hardware purchasing and trading relates to merchandise, and particularly smartphones, routers, laptops, and other IT devices. In addition, consumables used for marketing and shipping these products are sourced.


• Data center equipment is a material inflow for data center operation and maintenance. This includes servers and server racks, among other things. Battery energy storage systems, diesel, and biofuels are also needed to operate standby power systems. Although refrigerants are immaterial in terms of volume, they are critical to data center operations. It can be assumed that the material resource inflows also correspond to those for the co-location data centers in the upstream value chain. Additionally, construction materials may also be needed for data center conversions and new builds.


• Construction and infrastructure elements such as concrete and asphalt, electronic components


• such as fiber-optic modules and transceivers, and network technology, fiber-optic cables, and ducts are all material for expanding the fiber-optic network. Compact points of presence (PoPs) are purchased to construct technical locations, which serve as fiber-optic network hubs. These are containers – generally made of steel framing and paneling – housing the necessary technical infrastructure. Equally, customer premises equipment (CPE) and routers that are needed to use the fiber-optic connections are acquired so as to pass them on to customers.


• Antenna systems, transportation equipment, and an extensive server infrastructure in the central and edge data centers are needed to expand the mobile network. Where wholesalers are used, it can be assumed that their material resource inflows are comparable.


• Another material inflow is represented by the workplace equipment for employees at office locations, including laptops and tables, among other things.

Waste

At United Internet, waste is basically generated at data centers, fiber-optic construction sites, the logistics center, and office locations. The waste streams that are relevant for United Internet can be broken down as follows:

• Data centers primarily generate waste in the form of scrap metal and waste electrical and electronic equipment; in addition, scrap cables, waste paper, and residual waste are produced.


• Waste generated during fiber-optic construction activities is the contractual responsibility of the construction services company entrusted with the work, and hence must be allocated to the upstream value chain. It is disposed of by the contractor concerned in line with the statutory requirements.


• Municipal waste and waste paper account for a large proportion of the waste generated. They are produced both at the office locations and in the logistics center.


• Only small amounts of waste were generated from dismantling or converting technical locations or data centers in fiscal year 2025.

A large proportion of the IT equipment is sent for refurbishment, allowing it to be reused. This equipment is not classified as United Internet waste by definition, since the sole purpose of passing the equipment on is to enable its reuse.

Policies and Guidelines

United Internet’s resource management activities are currently largely segment-driven, due to the segments’ heterogeneous business models and the resulting differences in the flows of resources.

Data on the weight of the material resource inflows and the total weight of waste generated was collected throughout the Group for the first time in fiscal year 2025. This work serves as the basis for creating transparency on the technical locations. The insights gained will be used as far as possible in the coming fiscal year to evaluate potential Group-wide targets and to develop initial overarching guidelines and management approaches for the area of resource use and circular economy.

United Internet aims to conserve resources, minimize waste, and achieve a high level of reuse and recycling by ensuring that usage is as efficient as possible. The main way of implementing this target at present is by using segment-specific policies and guidelines, and actions that reflect the individual business models and resource flows.

Policy for Usage of End Devices

This policy sets out the requirements for dealing with devices for business and personal use. The goal is to ensure that the devices provided are dealt with responsibly and in a manner that preserves their value. In particular, the rules facilitate device reuse and are a material precondition for a successful refurbishment process.

Supplier Code of Conduct

United Internet’s Supplier Code of Conduct obliges its business partners, suppliers, and service providers to comply with all applicable environmental legislation and to implement internationally recognized corporate environmental protection standards as intended. This includes complying with social and environmental due diligence obligations. Business partners with significant impacts on the environment should have effective environmental management practices in place. The aims here are to help protect the environment and to reduce negative impacts on the environment. For further information on the Supplier Code of Conduct, see the “Workers in the Value Chain” section.

Refurbishment Process P3-AP2.4.3.3

The Business Access Segment’s P3-AP2.4.3.3 process sets out the procedure applied once CPE has been returned by customers after its use phase. CPE is defined as all equipment located at customers that is used to access the fiber-optic network, such as routers. The process defines the pathway and criteria used to assign CPE for refurbishment, if appropriate, or to reintroduce it into the life cycle so as to conserve resources and reduce waste and the need for new equipment.

RL 1151 Scrapping Guidelines

The Business Access Segment’s Scrapping Guidelines regulate the internal process used for dismantling, selling, or scrapping assets. The guidelines enable assets (such as electronics) that are still usable from a technical and qualitative perspective to be dismantled for further use or sold to third parties. All assets (e.g. hardware, software, furniture, etc.) have to undergo the decision-making process set out in the guidelines, with the exception of technical material included in the CPE negative list. Dismantling, reuse, or resale prolongs the assets’ life cycle and reduces both the need to manufacture new equipment and the volume of waste generated.

RL 7111 Supplier Management

The Business Access Segment’s Supplier Management Guidelines (RL 7111) set out the supplier management process that serves to select service providers and suppliers and to ensure that the terms and conditions, responsibilities, agreements, and objectives set out in the contracts with them are met. The risk-based approach to supplier management defines relevant actions to reduce the supply chain default risk caused by e.g., geopolitical conflicts, natural disasters, and increasing raw materials shortages.

Actions

The following section describes United Internet’s actions in relation to resources and the circular economy. As is the case for the policies and guidelines, the segments’ heterogeneous business models and the different flows of resources resulting from this mean that the actions are also largely segment-driven. For example, the Business Applications Segment was the first segment to implement an ISO 14001-certified environmental management system that is a core tool for managing resource efficiency. The Business Access Segment also achieved ISO 14001 certification for its environmental management in fiscal year 2025.

The material efficiency and circular economy actions being taken focus both on dealing with customer devices and on the Company’s own internal IT hardware. Unless otherwise stated, the actions described are ongoing.

Actions Relating to the “Resource Inflows for Sold Products” and “E-waste at Customers” Impacts

Reuse of Customer Hardware at the Consumer Access Segment

The Consumer Access Segment implements the principle of the circular economy both in its internal business processes and along its entire value chain. A key focus is on the repair, refurbishing, reuse, and recycling of sold products.

The segment has been offering refurbished devices since 2019. The Reverse Logistics and Refurbishment team examines in detail all returned devices in the tablets, mobile devices, and laptops product groups and tests them for reusability. Devices that meet all relevant quality criteria at the end of this process – especially with respect to working order and data privacy – are supplemented by the necessary accessories and can then be made available again on the market with a 24-month guarantee. Recoverable devices that cannot be refurbished by Consumer Access are passed on to an external service provider for repair. Devices that cannot be refurbished, or cannot be refurbished economically, are sold on to third-party recyclers.

In addition, the segment offers customers a process for returning used smartphones, tablets, and notebooks. In fiscal year 2025, Consumer Access took back over 35,000 old devices, which were then transferred to a refurbishment process. The segment obtains information about the number of old devices returned from the external service provider that collects them and that systematically records their receipt.

Where hardware is defective, customers can have the devices repaired and receive a loaner a device for the duration of the repair. Alternatively, they can receive a new device directly from an exchange service. The defective device is returned to the Company or a certified repair service provider. Its functionality is tested and any defects repaired as far as possible, after which the device may be refurbished. This prolongs the device’s life and delays disposal for as long as possible.

This process led to a total of 28,654 mobile devices, tablets, and laptops and 115,762 DSL routers being returned to United Internet or a certified repair service provider in fiscal year 2025. The Consumer Access Segment obtains information about the number of mobile devices, tablets, and laptops that have been returned from the external service provider that collects them and that systematically records their receipt. Information about the number of DSL routers that are returned is collected by the internal Logistics function, which also systematically documents incoming devices.

Handling Subscriber Devices in the Business Access Segment

A number of services offered by the Business Access Segment involve installing subscriber devices on site or supplying devices to business customers for their use. These technical devices and equipment generally remain United Internet’s property. They are either deinstalled by the Company at the end of the contract or handed back/returned independently by the business customers concerned. United Internet offers customers free returns for this. CPE that is returned is transferred to the refurbishment process. Devices whose product life cycles mean they can still be used are refurbished after testing. If it no longer makes sense to refurbish and redeploy them, the components are sent for professional waste disposal. This helps to prevent e-waste being generated at customers.

Actions Relating to the “Resource Inflows for Information and Telecommunications Technology” Impact

Starting in fiscal year 2026, the Group-wide selection process for new suppliers will systematically examine whether their business operations are associated with significant environmental impacts. If this is the case, information will also be collected as to whether effective environmental management practices exist, e.g., in the form of an environmental management system that has been certified as complying with DIN ISO 14001 or a comparable standard. The introduction of this check is designed to ensure that suppliers monitor and minimize their negative environmental impacts, e.g., through their use of resources. United Internet is planning to perform a review of all direct suppliers with an annual purchasing volume in excess of € 1.5 million without geographical restriction.

Actions Relating to the “E-waste at the Company” Impact

Handling Own Hardware

These device handling guidelines, which address the careful and responsible handling of devices that have been made available internally, apply to all United Internet employees with the exception of those in the Business Access Segment. The guidelines aim to facilitate the long-term use, refurbishment, and recycling of the Group’s internal hardware. Minimum utilization periods are specified for the different groups of devices, and can only be deviated from in exceptional cases. For example, the minimum useful life of a laptop is 48 months. At the end of their useful life, the devices are returned to Office IT. This department then ensures that they are refurbished, otherwise reused, or disposed of in a safe and environmentally friendly manner.

Refurbishment and Recycling of Own Hardware

IT and mobile equipment such as laptops, smartphones, and servers are kept in circulation internally at United Internet for as long as possible. Repairs are performed internally if possible. The internal Refurbishment department restores the usability of mobile devices, with employees being provided with used smartphones if possible.

At the end of the device’s use phase, Corporate IT examines whether it can still be used internally by student workers, for example.

United Internet donates and sells devices from German locations that have reached the end of their service life to refurbishment specialists so as to ensure that internally used equipment that cannot be used any longer is recycled in an environmentally friendly manner. AfB gGmbH is one of the main partner companies for refurbishing old devices. AfB gGmbH alone received 195.5 tonnes of IT and mobile devices from United Internet in fiscal year 2025, 37% of which could be reused. Devices that cannot be reused are sent to specialists for professional recycling.

Reusing old devices and returning them to the raw materials life cycle not only conserves resources but also makes a positive contribution to promoting the circular economy.

The Business Applications Segment assembles its own servers in its data centers, a process that enhances control of the design and component selection, as well as reuse and exchange. Regular monitoring and maintenance further optimize performance and energy efficiency and prolong the servers’ lives.

E-waste that is not sent to refurbishers and other data center waste from the Business Applications Segment is documented in a waste register as part of the environmental management system. This makes disposal processes transparent and verifiable, avoiding potential incidents avoiding hazardous waste.

Dismantling and Reusing Technical Equipment in the Business Access Segment

The Scrapping Guidelines (RL 1151) cover the dismantling of assets such as technical infrastructure equipment and offers opportunities for resale or reuse, returning resources to the life cycle and reducing waste. Technical equipment that cannot be reused or resold is sent to a certified waste management company that offers professional recycling services and that can reintroduce the resources into economic circulation and hence prevent resources being disposed of at the end of the equipment’s life. Exceptions to dismantling exist in the case of technical material that can no longer be used in the Company and for which no market price can be obtained due to its age and/or technical characteristics. Any technical equipment is added to a negative list by Technical and Logistics Solutions.

Actions Relating to the “Increasing Resource and Material Shortages in the Information and Telecommunications Infrastructure Sector” Risk

Resource-efficient Network Infrastructure in the Consumer Access Segment

Full virtualization of the cloud architecture for the 1&1 O RAN permits standardized hardware (commercial off-the-shelf – COTS) to be used and accelerates innovation cycles by facilitating efficient, resource-conserving, cost-effective software updates. This means that laborious base station updates and conversions are no longer required. The use of standardized hardware makes it easier to reintroduce it into the recycling loop once it is no longer used. Existing antenna locations are also being used when expanding the mobile network. To do this, the Consumer Access Segment is working together with radio mast companies that allow high-performance antennas to be erected at their antenna locations for the long term. This efficiently conserves valuable resources.

Actions Relating to the Business Access Segment

The Business Access Segment has taken a number of actions such as building up inventories and entering into long-term contracts so as to reduce supply chain risk caused by e.g., geopolitical conflicts, natural disasters, and increasing raw materials shortages. Hardware and input materials for expanding the fiber-optic network can be stored and are therefore planned and procured far in advance. One positive factor is that no dependencies on specific manufacturers exist e.g., for data center hardware, fiber-optic cables, and ducts. A multivendor strategy is pursued for these goods so as to reduce dependencies on individual suppliers. In some cases, suppliers have been replaced or procurement volumes spread across multiple partners so as to enhance supply chain diversification and minimize the risk of supply outages or longer delivery times. The Business Access Segment is increasingly emphasizing German or European manufacturers e.g., when purchasing fiber-optic cables and the ducts needed for their installation; these are purchased from a number of German and European manufacturers and are produced almost exclusively in Europe. Supplier Management detects risks in the supply process at an early stage by examining and providing information on any changes in good time and by maintaining information about the suppliers used. Relevant changes are communicated to the business owners that use the goods or services provided.

Actions Relating to the Business Applications Segment

The Business Applications Segment uses a supplier life cycle process to examine how critical suppliers are for its data centers. The first step in the process is to assess the relevance of the availability of the goods and services provided by the suppliers. If a supplier is classified as critical, the assessment process may result in more far-reaching analyses and audits up to and including determining a minimum maturity level for the supplier concerned. In this way, the process reviews and safeguards the goods and services provided by the suppliers on the basis of individual assessments.

The use of a flexible architecture and modular server designs at the Business Applications Segment’s data centers offers additional protection against delivery problems. This approach allows hardware from different manufacturers to be used, reducing dependencies. Alternative suppliers are being investigated in isolated areas in which certain suppliers have an extremely dominant position so as to prevent dependencies or minimize them as far as possible. Long-term planning for hardware purchases and the Company’s own logistics location with storage facilities further minimize the negative impacts of disruptions to the supply chain.

Targets

As of the time of reporting, United Internet had no Group-wide targets in relation to resource use and the circular economy. At present, resource management is largely segment-driven due to the segments’ heterogeneous business models and the different resource inflows and outflows associated with them.

Consolidated data on the weight of material resource inflows and the total weight of waste was collected throughout the Group for the first time in fiscal year 2025. United Internet will use this data in the coming fiscal year as the basis for examining whether to introduce Group-wide, measurable targets.

Regardless of the fact that Group-wide targets have not been defined, United Internet is pursing the effectiveness of existing policies, guidelines, and actions in relation to resource use and waste avoidance. These are currently tracked at the decentralized segment level, especially by documenting reuse, refurbishment, and recycling processes.

Metrics

Metrics Relating to the “Resource Inflows for the Information and Telecommunications Technology” and “Resource Inflows for Sold Products” Impacts

The total weight of material resource inflows for the products used in the reporting period and for technical and biological materials was 6,866 tonnes. The total weight comprises all material resource inflows that were used to provide United Internet’s services in fiscal year 2025. Merchandise is not included when quantifying the total weight of resource inflows.

Where possible, the data sources already listed in the “Climate Change – Metrics” section, and especially purchasing data, were used to capture the volumes of resource inflows. The quantities of purchased IT hardware and office furniture were taken from the purchasing data. The weight was calculated by multiplying these by the average weight per product group. ecoinvent was used as the main source for determining the average weights and as the source for emission factors. The quantities were then used to calculate the weights of the goods, which account for 80% of the purchasing volume. The remaining 20% was extrapolated.

The resources needed for constructing fiber-optic cables were calculated by multiplying the total length of the cables laid by an average weight per unit of length. In addition, compact points of presence (PoPs) that serve as local hubs were used in the expansion of the fiber-optic network. The relevant resource inflows were calculated on the basis of the number of compact PoPs erected multiplied by the weight per compact PoP.

Steel and concrete are the main inflows of materials needed to build new antenna locations. The amounts required were supplied by the relevant construction partners. The total resources required were then calculated by consolidating and adding together the individual volumes reported by the construction partners.

The weight of the refurbished proportion of resource inflows was assessed at device level. This proportion was reported as 0%, since United Internet only purchases new goods and primarily supports the circular economy by refurbishing old devices. In line with this, the total weight of reused or recycled secondary components, interim products, or materials used to produce the goods and services was 0 tonnes.

Metrics Relating to the “E-waste at the Company” and “E-waste at Customers” Impacts

The following table shows the total waste generated in United Internet’s own operations in fiscal year 2025:

Waste from data centers, the logistics center, and technical locations was largely estimated on the basis of the existing master contracts with waste disposal services. In some cases, the waste disposal services also provided concrete information on weights.

The Business Access Segment determines the volumes of waste for e.g., battery energy storage systems, left-over cables, racks and casings, routers, server hardware, and other IT equipment based on the data in the environmental footprint.

The waste volumes at the office locations were extrapolated to the remaining office locations on the basis of the existing data for the Montabaur site, with the number of employees being used as the basis for the extrapolation. Waste includes residual waste, canteen waste, and waste paper.

Where no information on the type of disposal could be provided by the waste disposal services as at the time of reporting, this was estimated on the basis of suitable published sources such as the website for Germany’s Federal Ministry for the Environment. In line with this, residual waste was assigned to the waste incineration category.

No radioactive waste was generated in fiscal year 2025.