DIGI: Digi Communications N : Environmental and Social Responsibility Report 2023

Environmental and Social Responsibility Social and environmental responsibility Introduction For over 28 years, DIGI Group has contributed to the increase of the digitization and development of the markets where it operates, by providing accessible connectivity to European consumers. During this period, DIGI Group, with its subsidiaries from Romania, Spain, Italy, and Portugal, have established, with responsibility, a sustainable vision of the future of connectivity, expressed by constant investment in infrastructure and the latest technologies, by people empowerment, the best quality of services, provided at the most accessible prices on the market, as well as in customer care. Because we are aware of the consequences of our actions and have a bold vision for the future, we are committed to creating an organizational culture based on trust, integrity and transparency to employees, customers, partners, communities, and society, as a whole. DIGI Group is defined by leadership, flexibility, efficiency, innovation, and team spirit, characteristics that ensure our sustainable growth and the development of the aspirations of our teams, regardless of the place where they operate - either rural or urban areas, small or big city. Responsibility, care, forward-looking, trust, diversity, team spirit - these are not just magic words, but core values for DIGI Group. During difficult times, we consider that it is most important to strengthen the values that drive our corporate culture. By acting proactively, we contribute, together with all stakeholders, to the development of a sustainable and confident future. During 2023, we continued to be one of the key drivers of the economy, as a telecommunications operator, and an accelerator of well-being in communities. This non-financial section of DIGI's Annual Report will provide information about the way we create value for consumers, shareholders, employees, partners, and communities, for both the present and future generations, even in difficult times. This report has been prepared with reference to the GRI Standards 2021. The material topics and specific disclosures included in the non-financial statement are also referenced at the end of this report, in the GRI content index. ABOUT THE NON-FINANCIAL STATEMENT Digi Communications N.V.'s (the "Company") non-financial statement covers the period 01st of January 2023 to 31st December 2023. The report has been developed with reference to the newest version of the Global Reporting Initiative("GRI") Standard 2021, the most used and internationally recognized standard for sustainability reporting. At the same time, the non-financial statement complies with the requirements of Directive 2014/95/EU. Thus, the content of the report provides information on environmental, social, and employee-specific indicators, respect for human rights, prevention of bribery, and corruption, alongside other indicators that are specific to our operations as identified in the materiality analysis performed in January- February 2023. This non-financial statement is published with an annual frequency. Also, the non-financial statement complies with the requirements stipulated in Article 8 of Regulation (EU) 2020/852 of the European Parliament and the Council for establishing a framework to facilitate sustainable investments. The non-financial statement provides information about the activity of Digi Communications N.V. and its subsidiaries (hereinafter referred to as the "Group", "Digi" or the Digi "Group"): RCS & RDS S.A., the Romanian subsidiaries of RCS & RDS S.A. (INTEGRASOFT SRL, TOPO NETWORK & DESIGN SRL, DIGI INFRASTRUCTURA SRL, FOTO DISTRIBUTIE SRL, ENERGIA FOTO SRL, DELALINA SRL, NOVITAS ELECTRO SRL, CFO INTEGRATOR SRL, CAMPUS MEDIA SRL, PROFIMUSIC SRL, DIGISOFT IT SRL, U.C.R. SRL), Digi Italy Srl, Digi Spain Telecom SLU, Digi Spain Call Center S.L.U., Digi Spain Sale Force S.L.U. Primafaty SLU, Douafaty SLU, Patrafaty SLU, Cinceafaty SLU, Saseafaty SLU, Digi Portugal LDA., CITIMESH MOBILE NV, INSKY NV. As the companies established in Belgium had no operations during 2023, the reporting will not include information on the activity of these companies. Where the information pertains to a specific company within the Group, it has been specified as such in the corresponding section. Where the information refers to Romania, Spain, or Italy, it describes the activity of the companies in that specific country, and where no specific reference to a particular company is made, the information disclosed is applicable to the entire Group. For questions or suggestions regarding the content of this report, please use the following e-mail address: investor.relations@digi-communcations.ro . ANNUAL REPORT 2023 | Environmental and Social Responsibility pag. 2 OUR BUSINESS MODEL An overview of our business model, as well as a description of the services we provide and countries where we operate, can be found under section BUSINESS Overview of this report. Economic impact DIGI, as a group of telecommunications companies, plays an important role in the economic and social landscape of the regions it operates in. DIGI's operations have a considerable impact on other economic sectors that rely on communication services, such as internet connections and telephony. Thus, DIGI has a key role to play in supporting the activities of other economic operators and indirectly contributing to job creation along the economic chain. Description 2022 (in thousands of Euros) 2023 (in thousands of Euros) Consolidated, at Group level Consolidated, at Group level Direct economic value 1,516.9 1,706.6 generated: Revenues 1,516.9 1,706.6 Economic value distributed 1,127.0 1,240.7 Operating costs 1,127.0 1,240.7 Employee wages and benefits 240.3 288.6 Payments to shareholders 10.9 21.6 Payments to government/state 5.6 6.4 budget* Community investments 9.8 10.2 Economic value retained 389.9 464.6 *includes only the income tax paid EU TAXONOMY This report has been drawn up to describe the information presented pursuant to Article 8 of the Taxonomy Regulation (Regulation (EU) 2020/852) to be included in the Non-Financial Statement of DIGI Communications N.V. (hereinafter 'DIGI') , for financial year 2023. The information complies with the simplified reporting requirements under art. 8 of the Regulation on taxonomy and art. 10 para. (2) of art. 8 of the Delegated Act (Commission Delegated Regulation (EU) 2021/2178) and subsequent amending acts, Delegated Regulation (EU) 2021/2139 and Delegated Regulation (EU) 2022/1214, Delegated Regulation (EU) 2023/2485 and Delegated Regulation (EU) 2023/2486. Article 8 Regulation on Taxonomy The Taxonomy regulation is a key component of the European Commission's action plan to redirect capital flows towards a more sustainable economy. It represents an important step towards achieving carbon neutrality by 2050, in line with EU targets, as Taxonomy is a classification system for sustainable economic activities. In the following section, we, as a non-financial enterprise, present the share of turnover, capital expenditure (CAPEX) and operational expenditure (OPEX) for the reporting period 2023, which are associated with the taxonomy-aligned economic activities of the first two environmental objectives (mitigation of climate change and adaptation to climate change) and taxonomy-eligible economic activities of the 6 environmental objectives in accordance with art. 8 of the Regulation on taxonomy and art. 10 para. (2) of art. 8 of the Delegated Act. Following the internal evaluation, three main activities and four secondary activities, identified as being possible eligible according to the Regulation on Taxonomy for which the alignment with the first two environmental objectives - climate change mitigation and adaptation - was carried out. An economic activity is considered Taxonomy eligible if it is described in delegated acts adopted pursuant to Article 10(3), Article 11(3), Article 12(2), Article 13(2), of Article 14 paragraph (2) and Article 15 paragraph (2) ANNUAL REPORT 2023 | Environmental and Social Responsibility pag. 3 of Regulation (EU) 2020/852, regardless of whether or not the respective economic activity meets all the technical screening criteria provided for in the respective delegated acts. General presentation Art. 8 (2) Regulation on taxonomy in conjunction with art. 10 para. (2) of art. 8 Delegated Act Proportion of taxonomy-eligible, aligned, and non-eligible economic activities in total turnover, CapEx and OpEx - Financial Year 2023 Consolidated Amounts Total Proportion of eligible Proportion of aligned Proportion of non- (m EUR) economic activities economic activities eligible economic (%) activities (%) (in %) Turnover 1,704.6 0.12 0.00 99.88 Capital expenditure 920.0 6.61 0.00 94.76 (CapEx) Operational expenses 909.6 2.19 0.00 97.81 (OpEx) Description of activity For over 28 years, at Group level, DIGI has contributed to the increase of the digitalization and development of the markets where it operates, by providing accessible connectivity to the European consumers. During this period, DIGI, with its subsidiaries from Romania, Spain, Italy, and Portugal, have established a sustainable vision on the future of connectivity, expressed by constant investment in infrastructure and in the latest technologies, by people empowerment, best quality of services, provided at the most accessible prices on the market, as well as in customer care and citizenship. Decisions in determining eligibility of the economic activities In order to identify eligible activities performed by DIGI, we carried out a full assessment of eligible activities and compared these activities with the description of economic activities/products listed in Annexes I or II of the Climate Delegated Act and the activities listed in Annexes I, II, III and IV of the Environmental Delegated Act. The sections below indicate what are the economic activities we identified as eligible