GC Rieber AS

Sustainability Report

2025

Prepared in accordance with the Voluntary Sustainability Reporting Standard for small and medium-sized undertakings (VSME), released by the European Commission on 30 July 2025.

Document Information

Entity Name: GC Rieber AS
Entity Identifier: NO 915383416
Entity Identifier Scheme: https://euid.eu/
Report currency: NOK
Report period: 2025-01-01 – 2025-12-31
Decimal separator: . (FULL STOP)
Report generated: 2026-05-13 10:45:34 +0000

All disclosures are related to the reporting period above unless specified otherwise.

[B01.000] - General information - Basis for Preparation
[B01.100] - General information - List of subsidiaries
[B01.200] - General information - List of sites
[B02.000] - General information - Practices, policies and/or future initiatives for transitioning towards a more sustainable economy
[B03.000] - Environment - Total Energy Consumption
[B03.100] - Environment - Breakdown of energy consumption
[B03.200] - Environment - Estimated Greenhouse Gas Emissions
[B03.300] - Environment - Greenhouse Gas Emissions intensity
[B06.000] - Environment - Water Withdrawal
[B07.000] - Environment - Description of circular economy principles
[B07.100] - Environment - Breakdown of waste by type
[B07.200] - Environment - Total Hazardous and Non-Hazardous waste
[B08.000] - Social - Workforce - General characteristics: type of contract
[B08.100] - Social - Workforce - General characteristics: gender
[B08.200] - Social - Workforce - General characteristics: country of employment
[B08.300] - Social - Workforce - General characteristics: turnover rate
[B09.000] - Social - Workforce - Health and safety
[B10.000] - Social - Workforce - Remuneration, collective bargaining and training
[C01.000] - General information - Strategy: Business Model and Sustainability – Related Initiatives
[C02.000] - General information - Description of practices, policies and/or future initiatives for transitioning towards a more sustainable economy
[C03.000] - Environment - Greenhouse Gas Emissions Reduction Baseline and Target Year
[C03.100] - Environment - Greenhouse Gas Emission Reduction Targets
[C03.200] - Environment - Disclosure of list of main actions the entity seeks to achieve its targets
[C03.300] - Environment - Transition plan for undertakings operating in high climate impact sectors
[C04.000] - Environment - Climate risks
[C05.000] - Social - Additional (general) workforce characteristics
[C06.000] - Social - Additional own workforce information - Human rights policies and processes
[C07.000] - Social - Severe negative human rights incidents
[C08.100] - Governance - Exclusion from EU benchmarks
[C09.000] - Governance - Gender diversity ratio in the governance body
[D99.000] - Other and/or entity specific information

[B01.000] - General information - Basis for Preparation ⮌

Option B (Basic Module and Comprehensive Module): Basis for preparation (Basic Module Only or Basic & Comprehensive Module)

Sustainability report prepared on a consolidated basis: Basis for reporting (consolidated or individual basis)

False: Report contains disclosures from the previous reporting period that remain unchanged

B10 - Workforce - Remuneration and collective bargaining: List of omitted disclosures deemed to be classified or sensitive information

private limited liability undertaking: Undertakings legal form

NACE C - 10.41 Manufacture of oils and fats NACE L - 64.21 Activities of holding companies: NACE sector classification codes

kr 13,679,482,852.00: Size of balance sheet (total assets)

kr 2,167,124,409.00: Turnover

256.00: Number of employees

At the end of the reporting period: Employee counting methodology

Headcount: Type of number of employees

Norway: Country of primary operations and location of significant assets

GC Rieber AS: Eco Lighthouse Certificate Real Estate GC Rieber Eiendom AS: Eco Lighthouse Certificate GC Rieber Eiendom AS: Noll CO2 GC Rieber Eiendom AS: BREEAM-NOR GC Rieber Eiendom AS: BREEAM In Use GC Rieber Eiendom AS: BREEA In Use Minerals GC Rieber Minerals AS: ISO 9001 GC Rieber Minerals AS: ISO 14001 GC Rieber Minerals AS: GMP+ GC Rieber Minerals AS: Ecovadis Gold GC Rieber Minerals AS: CDP GC Rieber Minerals: Svanemerke Nutritions GC Rieber VivoMega AS: GMP for dietary ingredients GC Rieber VivoMega AS: SEXED/SMETA GC Rieber VivoMega AS: ISO 9001 GC Rieber VivoMega AS: FOS GC Rieber VivoMega AS: Marine Trust GC Rieber VivoMega AS: Vegan GC Rieber VivoMega AS: Halal Maritime GC Rieber Shipping AS: ISO 9001: Description of sustainability-related certification(s) or label(s) This disclosure should include, where relevant, the issuers of the certification or label, date and rating score

[B01.100] - General information - List of subsidiaries ⮌

Identifier of the subsidiary	2025-01-01 – 2025-12-31
Identifier of the subsidiary	Name of the subsidiary	Registered address of the subsidiary
1	GC Rieber Shipping Holding AS	Damgsgårdsveien 14,5058, Bergen, Norway
2	GC Rieber Vivo Mega AS	Teistholmsundet 6, 6512 Kristiansund, Norway
3	GC Rieber Eiendom AS	Damgsgårdsveien 14,5058, Bergen, Norway
4	GC Rieber Minerals AS	Cort Adlers Gate 17, 0254 Oslo, Norway
5	GC Rieber Fortuna AS	Damgsgårdsveien 14,5058, Bergen, Norway

[B01.200] - General information - List of sites ⮌

Identifier of site	2025-01-01 – 2025-12-31
Identifier of site	Address of site	Postal code of site	City of site	Country of site	GPS Location of site
GC Rieber AS / Main Office	Damsgårdsveien 14	5058	Bergen	Norway
GC Rieber Eiendom/1912 Parkering	Damsgårdsveien 62-65	5058	Bergen	Norway	0
GC Rieber Eiendom/Administrasjonsbygget	Solheimsgaten 16	5058	Bergen	Norway	60.3769878,5.3370792
GC Rieber Eiendom/Basen	Thormøhlens gate 49 A	5006	Bergen	Norway	0
GC Rieber Eiendom/Beddingen	Solheimsgaten 15	5058	Bergen	Norway	60.3770470,5.3359640
GC Rieber Eiendom/Bontelabo 2-4-8	Bontelabo 2, 4 and 8	5035	Bergen	Norway	0
GC Rieber Eiendom/Cornerteateret	Kong Christian Frederiks plass 4	5006	Bergen	Norway	0
GC Rieber Eiendom/Fenderen	Solheimsgaten 5B	5058	Bergen	Norway	60.3785270,5.3335740
GC Rieber Eiendom/Garvergaten	Garvergaten 15	5054	Bergen	Norway	0
GC Rieber Eiendom/Helsehuset	Solheimsgaten 9	5058	Bergen	Norway	60.3774598,5.3362871
GC Rieber Eiendom/Høyteknologisenteret 13-15	Thormøhlens gate 55	5006	Bergen	Norway	0
GC Rieber Eiendom/Kranen	Solheimsgaten 9B	5058	Bergen	Norway
GC Rieber Eiendom/Krohnen	Damsgårdsveien 14	5058	Bergen	Norway
GC Rieber Eiendom/Lanternen	Thormøhlens gate 51 B	5006	Bergen	Norway	0
GC Rieber Eiendom/Magasinet	Thormøhlens gate 53 E	5006	Bergen	Norway	0
GC Rieber Eiendom/Marineholmen Ocean Energy	Kong Christian Frederiksplass 1	5006	Bergen	Norway	0
GC Rieber Eiendom/Merkantilen	Thormøhlens gate 53 C and D	5006	Bergen	Norway	0
GC Rieber Eiendom/Motorhallen	Solheimsgaten 13	5058	Bergen	Norway	60.3763510,5.3364600
GC Rieber Eiendom/Nye Administrasjonsbygget	Solheimsgaten 18	5058	Bergen	Norway	60.3765465,5.3373646
GC Rieber Eiendom/Riggen	Kong Christian Frederiks plass 6	5006	Bergen	Norway
GC Rieber Eiendom/Skipet	Solheimsgaten 5	5058	Bergen	Norway	60.3786490,5.3350410
GC Rieber Eiendom/Skipsbyggerhallen	Solheiheimsgaten 11	5058	Bergen	Norway
GC Rieber Eiendom/Skuteviksboder 1-2	Skuteviksbodene 1 and 2	5035	Bergen	Norway	0
GC Rieber Eiendom/SlippenBI	Kong Christian Frederiks plass 3 and 5	5006	Bergen	Norway	0
GC Rieber Eiendom/Stationen	Thormøhlens gate 47	5006	Bergen	Norway
GC Rieber Eiendom/T41/Marinehagen	Thormøhlens gate 41	5006	Bergen	Norway
GC Rieber Eiendom/Viken Amfi Parkering	Damsgårdsveien 33	5058	Bergen	Norway	0
GC Rieber Eiendom/Viken Brygge	Solheimsgaten 3	5058	Bergen	Norway	60.3790230,5.3336160
GC Rieber Eiendom/Vitensenteret	Thormøhlens gate 51	5006	Bergen	Norway	0
GC Rieber Fortuna / Main Office	Damsgårdsveien 14	5058	Bergen	Norway
GC Rieber Minerals/Bergen	Laksevågneset 10	5160	Bergen	Norway
GC Rieber Minerals/Fredericia	Vesthavnsvej 26	7000	Fredericia	Denmark	55.5607070,9.7467830
GC Rieber Minerals/Hafnarfjörður	Cuxhavengata 1	IS-220	Hafnarfjörður	Iceland
GC Rieber Minerals/Main Office	Cort Adelers Gate 17	0254	Oslo	Norway	59.9135680,10.7221900
GC Rieber Minerals/Saltangará	Heiðavegur 25	FO-600	Saltangará	Faroe Islands
GC Rieber Minerals/Sjursøya	Sjursøya 15, Skur 86	0193	Oslo	Norway
GC Rieber Minerals/Södertälje	Björkuddsvägen 6,	151 38	Södertälje	Sweden
GC Rieber Minerals/Trondheim	Nedre Ila 30	7018	Trondheim	Norway	63.4318524,10.3691620
GC Rieber Minerals/Ålesund	Flatholmen Havn 81B	6002	Ålesund	Norway
GC Rieber Shipping AS/ Main Office	Damsgårdsveien 14	5058	Bergen	Norway

[B02.000] - General information - Practices, policies and/or future initiatives for transitioning towards a more sustainable economy ⮌

Climate change Pollution Water and marine resources Biodiversity and ecosystems Circular economy Own workforce Workers in the value chain Business conduct: Sustainability issues addressed by practice, policy and/or future initiative

True: Practice, policy and/or future initiative is publicly available

True: Undertaking has set a target which is related to a policy

[B03.000] - Environment - Total Energy Consumption ⮌

56,595.00 MWh: Total energy consumption

[B03.100] - Environment - Breakdown of energy consumption ⮌

	2025-01-01 – 2025-12-31
	MWh
	Total renewable and non-renewable energy	Renewable energy	Non-renewable energy
Energy consumption from electricity	56,595.00	38,890.00	17,705.00

[B03.200] - Environment - Estimated Greenhouse Gas Emissions ⮌

	2025-01-01 – 2025-12-31
	tCO2e
	Currently stated
Gross Scope 1 greenhouse gas emissions	374.00
Gross location-based Scope 2 greenhouse gas emissions	346.00
Gross market-based Scope 2 greenhouse gas emissions	8,410.00
Total (gross) location-based Scope 1 and Scope 2 GHG emissions	720.00
Total (gross) market-based Scope 1 and Scope 2 GHG emissions	8,784.00
Gross Scope 3 greenhouse gas emissions	77,349.00
Total (gross) location-based GHG emissions	78,069.00
Total (gross) market-based GHG emissions	86,133.00

[B03.300] - Environment - Greenhouse Gas Emissions intensity ⮌

0.0000360 tCO2e per kr: Total location-based Greenhouse Gas Emissions intensity Calculation: (Scope 1 + Scope 2 + Scope 3 GHG emissions location-based) / turnover

0.0000397 tCO2e per kr: Total market-based Greenhouse Gas Emissions intensity Calculation: (Scope 1 + Scope 2 + Scope 3 GHG emissions market-based) / turnover

[B06.000] - Environment - Water Withdrawal ⮌

0.00 m³: Total amount of water withdrawn from all sites

0.00 m³: Amount of water withdrawn at sites located in areas of high water-stress

[B07.000] - Environment - Description of circular economy principles ⮌

YES: Undertaking applies circular economy principles

GC Rieber Group uses a procurement process based on circular-economy principles, with each segment applying its own specific guidelines. Real Estate GC Rieber Eiendom has established circular economy principles for its new-builds and re-builds. Additionally, the company has clear policies and procedures for responsible procurement, material use and waste management. Minerals GC Rieber Minerals has launched its “Ash-to-Salt” initiative where salt is extracted from fly-ash in Sweden. Nutritions GC Rieber VivoMega has established its initiative to further optimize waste management by utilizing a greater share of side streams into higher-value applications. Maritime GC Rieber Shipping follows the Hong Kong Convention for the Safe and Environmentally Sound Recycling of Ships and EU’s Ship Recycling Regulations. Additionally, the company has applied DNV Clean Design for its newbuild vessels.: Description of how circular economy principles are applied

[B07.100] - Environment - Breakdown of waste by type ⮌

Type of waste	2025-01-01 – 2025-12-31
	kg
	Waste diverted to recycle or reuse (volume)	Waste diverted to recycle or reuse (mass)	Waste directed to disposal (volume)	Waste directed to disposal (mass)	Total waste recycled, reused and directed to disposal (volume)	Total waste recycled, reused and directed to disposal (mass)
20 03 01 - Non-Hazardous - Mixed municipal waste		444,300.09		537,678.32		981,978.41

[B07.200] - Environment - Total Hazardous and Non-Hazardous waste ⮌

0.00 kg: Total Hazardous waste generated (mass)

981,978.41 kg: Total Non-Hazardous waste generated (mass)

981,978.41 kg: Total waste generated (mass) Calculation: total Hazardous waste generated + total Non-Hazardous waste generated (mass)

0.00 m³: Total Hazardous waste generated (volume)

0.00 m³: Total Non-Hazardous waste generated (volume)

0.00 m³: Total waste generated (volume) total Hazardous waste generated + total Non-Hazardous waste generated (volume)

[B08.000] - Social - Workforce - General characteristics: type of contract ⮌

231.00: Number of permanent contact employees

25.00: Number of temporary contract employees

[B08.100] - Social - Workforce - General characteristics: gender ⮌

160.00: Number of male employees

94.00: Number of female employees

2.00: Number of other gender employees

[B08.200] - Social - Workforce - General characteristics: country of employment ⮌

Country of employment contract	2025-01-01 – 2025-12-31
Country of employment contract	Number of employees for country of employment contract
Australia	1.00
Denmark	5.00
Faroe Islands	1.00
Iceland	5.00
Norway	244.00

[B08.300] - Social - Workforce - General characteristics: turnover rate ⮌

0.39 %: Employee turnover rate Calculation: (number of employees who left during the reporting period / average number of employees during the reporting period) * 100

[B09.000] - Social - Workforce - Health and safety ⮌

6.00: Number of recordable work related accidents in the reporting period

2.81: Rate of recordable work related accidents in the reporting period Calculation: (number of recordable work-related accidents in the reporting year / total number of hours worked in a year by all employees) * 200000. The amount of 200000 hours represents the total annual working hours of 100 employees (40 hours per week for 50 weeks per year) and serves as the standard base for calculating the incidence rate over a year, applicable to undertakings with up to 250 employees

0.00: Number of fatalities as a result of work-related injuries and work-related ill health

[B10.000] - Social - Workforce - Remuneration, collective bargaining and training ⮌

25.00: Average number of annual training hours per male employee

24.00: Average number of annual training hours per female employee

[C01.000] - General information - Strategy: Business Model and Sustainability – Related Initiatives ⮌

The GC Rieber Group is compromised by multiple subsidiaries operating within real estate, minerals, nutrition, and maritime industries. In addition, the Group maintains GC Rieber Fortuna, an investment company dedicated to identifying and developing new investment opportunities. Real Estate GC Rieber Eiendom develops, operates, and manages commercial properties in the Bergen region of Norway, as well as in the development and construction of residential properties for resale. Minerals GC Rieber Minerals is a leading distributor of salt and industrial minerals in the Nordic countries . Nutritions GC Rieber VivoMega is recognized as a prominent manufacturer of highly concentrated omega-3 products. Maritime GC Rieber Shipping is a forward-thinking maritime company specializing in niche markets and the development of complex maritime projects.: Description of significant groups of products and/or services offered

The GC Rieber Group delivers products and services to clients globally, focusing primarily on business-to-business transactions. The Group’s investment company, GC Rieber Fortuna, aims to invest primarily within the Nordic market. Real Estate GC Rieber Eiendom is a real estate company mainly active in the Bergen region of Norway. Its customer base includes the commercial, private, public, and residential sectors. Minerals GC Rieber Minerals supplies salt and minerals mainly to businesses throughout the Nordic region. Nutritions GC Rieber VivoMega supplies premium omega-3 products to businesses globally, with North America and Europe serving as the largest and most significant markets. Maritime GC Rieber Shipping delivers maritime solutions for offshore wind initiatives, polar research and ice operations, as well as energy transition projects.: Description of significant market(s) the undertaking operates in e.g. B2B, wholesale, retail, countries

The GC Rieber Group’s main business relationships are on a global basis. Real Estate GC Rieber Eiendom primarily engages with Norwegian suppliers, financial service providers, educational institutions, investors, and entrepreneurs. Furthermore, the company partners with its local communities in the Bergen region of Norway, including the business sector, municipal authorities, cultural and social stakeholders, as well as innovation environments and incubators. Minerals GC Rieber Minerals maintains key business relationships with producers of salt and minerals in Europe and Africa. Furthermore, suppliers of logistics services, including ship owners and trucking companies, play a significant role in supporting the company's operations. Nutritions GC Rieber VivoMega sustains essential business partnerships with its fish oil suppliers, primarily operating within the markets of Peru, Oman, and Morocco. Maritime GC Rieber Shipping primarily operates internationally, with its key business partners being a Turkish shipyard and a Norwegian ship manager.: Description of main business relationships (e.g. key suppliers, customers distribution channels) e.g. key suppliers, customers distribution channels and consumers

Achieve ambitious climate targets while boosting GC Rieber Group’s competitiveness - Reduce Greenhouse Gas Emissions - Reducing Climate Impact - Sustainable Value Chain Enhance GC Rieber Group’s organisational culture and attractiveness as an employer - Safety Culture - Good Health and Wellbeing - Positive Work Environment - Gender Balance - Competence Optimize GC Rieber Group’s ESG initiatives while maintaining financial stability - Whistleblowing - Good Relationships - Anti-Corruption and Anti-Bribery: Description of key elements of strategy that relates to or affects sustainability issues

[C02.000] - General information - Description of practices, policies and/or future initiatives for transitioning towards a more sustainable economy ⮌

CLIMATE CHANGE The GC Rieber Group has established an extensive plan to reduce emissions in response to climate change. The targeted reductions in emissions for the GC Rieber Group are set in accordance with national targets aiming to support the Paris Agreement. Furthermore, each Group company pursues its own specific objectives within its sector. POLLUTION The GC Rieber Group firmly expects its business operations not to cause dangerous environmental effects, whether through emissions into the air, water, or soil. The Group and its companies comply with strict regulations to prevent and reduce pollution in all their activities. WATER AND MARINE RESOURCES The GC Rieber Group is committed to protecting the environment. The Group companies that may affect water and marine resources follow strict policies, procedures, and internal controls to reduce risks of negative impact. CIRCULAR ECONOMY The GC Rieber Group acknowledges its responsibility for its business activities and the material flow it creates. The Group has established a procurement procedure based on circular-economy principles. Furthermore, the Group companies have specific procedures covering their respective segment enabling them to make use of circular-economy principles, responsible procurement and resource use, and sustainable waste management. OWN WORKFORCE The GC Rieber Group is committed to maintaining a safe and responsible workplace for all employees within the Group. Through national legislation and the Groups internal employee handbook, the GC Rieber Group clearly outlines both its expectations of its employees, and their rights. Furthermore, the GC Rieber Group has set explicit standards for conduct through its Code of Ethics. WORKERS IN THE VALUE CHAIN The GC Rieber Group maintains rigorous standards regarding human rights and appropriate working conditions throughout its value chain. The Group participates in the UN Global Compact and adheres systematically to the Norwegian Transparency Act, aiming to promote engagement and prevent human rights violations. Additionally, the Group has implemented a code of ethics for stakeholders, which all primary suppliers and business partners are required to sign. BUSINESS CONDUCT The GC Rieber Group is dedicated to conducting business in a responsible and ethical way. The Group expects all associates to maintain exemplary standards of business ethics and actively work to prevent corruption and bribery.: Description of practices, policies and/or future initiatives

The Board of Directors of the GC Rieber Group is responsible for approving and implementing all policies applicable to the GC Rieber Group.: Most senior level within its employees that is accountable for policies

The GC Rieber Group sets specific targets for each material sustainability area, detailed in its annual report.: Description of the target of practices, policies or future initiatives

[C03.000] - Environment - Greenhouse Gas Emissions Reduction Baseline and Target Year ⮌

2023: Greenhouse gas emission reduction target base year

2030: Greenhouse gas emission reduction target year

[C03.100] - Environment - Greenhouse Gas Emission Reduction Targets ⮌

	tCO2e
	Baseline year	Target year
	2023	2030
Gross Scope 1 greenhouse gas emissions	7,514.00	3,381.00
Gross location-based Scope 2 greenhouse gas emissions	438.00	197.00
Gross market-based Scope 2 greenhouse gas emissions	8,973.00	4,038.00
Total (gross) location-based Scope 1 and Scope 2 GHG emissions	7,952.00	3,578.00
Total (gross) market-based Scope 1 and Scope 2 GHG emissions	16,487.00	7,419.00
Gross Scope 3 greenhouse gas emissions	98,885.00	69,219.00
Total (gross) location-based GHG emissions	106,837.00	72,797.00
Total (gross) market-based GHG emissions	115,372.00	76,638.00

[C03.200] - Environment - Disclosure of list of main actions the entity seeks to achieve its targets ⮌

GC Rieber Group aims to reduce Scope 1 and 2 GHG emissions by 55% and Scope 3 emissions by 30% by 2030. The following outlines how each segment will reach these targets. Real Estate - Reduce Scope 1 by replacing refrigerant-based-chillers with free cooling. - Lower Scope 2 emissions by expanding renewable energy utilization, in addition to minimizing energy consumption through increasing the proportion of buildings with energy ratings from A to D. - Optimize operations to lower Scope 3 emissions from new builds by meeting BREEAM standards, raise sustainability-certified suppliers by 5% each year through 2030, reduce procurement, achieve waste sorting rates of 95% for new builds, 85% for refurbishments, and 50% for operations, and cut waste volume by 25% by 2030. Minerals - Reduce Scope 1 by investing and using electrical machines. - Reduce Scope 2 by increasing use of renewable energy with guarantees of origins. - Reduce Scope 3 by collaboration with suppliers and by optimizing procurement routines. Nutritions - Reduce Scope 2 by using electric boiler. - Reduce Scope 3 by active selection of suppliers with lower GHG footprints. Maritime - Reduce Scope 1 by investing in advanced vessel technology and enabling vessels to operate entirely on electricity and alternative fuels. - Reduce Scope 3 by developing maritime projects with material efficient design and conduct life cycle screening of all new maritime projects.: Disclosure of list of main actions the entity seeks in order to achieve its targets

[C03.300] - Environment - Transition plan for undertakings operating in high climate impact sectors ⮌

Referring to disclosure C3 and the main actions identified to achieve its objectives, the GC Rieber Group has set targets to reduce its greenhouse gas emissions and address climate change. The Group’s subsidiaries have also established sector-specific goals to tackle issues relevant to their particular areas of business.: Description of a transition plan for climate change mitigation, including an explanation of how it is contributing to reduce GHG emissions

[C04.000] - Environment - Climate risks ⮌

The GC Rieber Group faces a range of climate-change impacts, including more frequent and more severe extreme weather events, rising sea levels, evolving regulatory requirements, and shifting market dynamics. While the degree of exposure to climate-related hazards and transition events varies across different business segments, these challenges are consistently relevant throughout the Group’s operations.: Description of climate-related hazards and climate-related transition events

The GC Riber Group and its subsidiaries regularly evaluate their risk exposure, as well as the sensitivity of its activities and value chain. Potential future climate-related events may affect the Group's business operations, asset portfolio, cost management, and long-term strategic planning.: Disclosure of how it has assessed the exposure and sensitivity of its assets, activities and value chain to these hazards and transition events

Exposure to climate-related events is currently assessed as low in the short term, however, it may increase over time.: Time horizons of any climate-related hazards and transition events identified

YES: Disclosure of whether it has undertaken climate change adaptation actions for any climate related hazards and transition events

The GC Rieber Group has not identified any climate-related risks that would have a material impact on this year’s financial statements.: Potential adverse effects of climate risks that may affect its financial performance or business operations in the short-, medium- or long-term, indicating whether it assesses the risks to be high, medium or low

[C05.000] - Social - Additional (general) workforce characteristics ⮌

0.39: Female-to-male ratio at management level for the reporting period Calculation: number of female employees at management level / number of male employees at management level

0.00: Total number of self-employed workers without personnel that are working exclusively for the undertaking

0.00: Total number of temporary-workers provided by undertakings primarily engaged in employment activities

[C06.000] - Social - Additional own workforce information - Human rights policies and processes ⮌

YES: Undertaking has a code of conduct or human rights policy for its own workforce

Child labour Forced labour Human trafficking Discrimination Accident prevention: Type of content covered by the code of conduct or human rights policy for its own workforce

YES: Undertaking has a complaint handling mechanism for its own workforce

[C07.000] - Social - Severe negative human rights incidents ⮌

NO: Undertaking has confirmed human rights incidents in its own workforce

NO: Undertaking aware of any confirmed incidents involving workers in the value chain, affected communities, consumers and end-users

[C08.100] - Governance - Exclusion from EU benchmarks ⮌

NO: Undertakings are excluded from any EU reference benchmarks that are aligned with the Paris Agreement

[C09.000] - Governance - Gender diversity ratio in the governance body ⮌

0.83: Gender diversity ratio in governance body Calculation: number of female board members / number of male board members

[D99.000] - Other and/or entity specific information ⮌

B1 - List of Subsidiaries: GC Rieber Group has disclosed all groups and subsidiaries with ownership exceeding 50% in the sustainability report. A comprehensive list of subsidiaries within the Group can be found in Note 1 of the Financial Statement for GC Rieber Group. The annual report, including the financial statement, is available on GC Rieber’s website.: Disclosure of any other general and/or entity specific information on the reporting period

GC Rieber Eiendom AS has been consolidated into the Sustainability Reporting for GC Rieber Group in 2025. Therefore, C3 Disclosure "Base Year" has been revised to account for these emissions, which were previously excluded.: Disclosure of any other environmental and/or entity specific environmental disclosures

B1 and B10 – Omitted Disclosures and Workforce Remuneration and Collective Bargaining: B10 have been omitted due to the sensitive nature of the information. The GC Rieber Group and its subsidiaries employ varying pay structures depending on the nature of work and the category of employees. Consequently, reporting remuneration details within this framework may result in misrepresentation. All employees are compensated in accordance with national legislation and relevant collective bargaining agreements.: Disclosure of any other social and/or entity specific social disclosures

This report contains 299 XBRL facts (generated from 299 unique input facts).

GC Rieber AS

Sustainability Report

2025

Prepared in accordance with the Voluntary Sustainability Reporting Standard for small and medium-sized undertakings (VSME), released by the European Commission on 30 July 2025.

Document Information

Table of Contents

[B01.000] - General information - Basis for Preparation ⮌

[B01.100] - General information - List of subsidiaries ⮌

[B01.200] - General information - List of sites ⮌

[B02.000] - General information - Practices, policies and/or future initiatives for transitioning towards a more sustainable economy ⮌

[B03.000] - Environment - Total Energy Consumption ⮌

[B03.100] - Environment - Breakdown of energy consumption ⮌

[B03.200] - Environment - Estimated Greenhouse Gas Emissions ⮌

[B03.300] - Environment - Greenhouse Gas Emissions intensity ⮌

[B06.000] - Environment - Water Withdrawal ⮌

[B07.000] - Environment - Description of circular economy principles ⮌

[B07.100] - Environment - Breakdown of waste by type ⮌

[B07.200] - Environment - Total Hazardous and Non-Hazardous waste ⮌

[B08.000] - Social - Workforce - General characteristics: type of contract ⮌

[B08.100] - Social - Workforce - General characteristics: gender ⮌

[B08.200] - Social - Workforce - General characteristics: country of employment ⮌

[B08.300] - Social - Workforce - General characteristics: turnover rate ⮌

[B09.000] - Social - Workforce - Health and safety ⮌

[B10.000] - Social - Workforce - Remuneration, collective bargaining and training ⮌

[C01.000] - General information - Strategy: Business Model and Sustainability – Related Initiatives ⮌

[C02.000] - General information - Description of practices, policies and/or future initiatives for transitioning towards a more sustainable economy ⮌

[C03.000] - Environment - Greenhouse Gas Emissions Reduction Baseline and Target Year ⮌

[C03.100] - Environment - Greenhouse Gas Emission Reduction Targets ⮌

[C03.200] - Environment - Disclosure of list of main actions the entity seeks to achieve its targets ⮌

[C03.300] - Environment - Transition plan for undertakings operating in high climate impact sectors ⮌

[C04.000] - Environment - Climate risks ⮌

[C05.000] - Social - Additional (general) workforce characteristics ⮌

[C06.000] - Social - Additional own workforce information - Human rights policies and processes ⮌

[C07.000] - Social - Severe negative human rights incidents ⮌

[C08.100] - Governance - Exclusion from EU benchmarks ⮌

[C09.000] - Governance - Gender diversity ratio in the governance body ⮌

[D99.000] - Other and/or entity specific information ⮌