Better Health for All

The company's core business involves providing equipment and services for the cement, minerals processing, and coal industries.

These products and services do not have a direct positive or negative health impact on the general population, nor do they involve health-related products or services that would require considerations for price accessibility, vulnerable reach, or risk transparency regarding user health. The company is not involved in the pharmaceutical, food, or clinical trial industries, and its products do not have addiction potential. There is no evidence of the company collecting or managing health-related data, engaging in global health crisis response, or having mental health initiatives for the general public. While the company has an HSE policy for employee health and safety, and offers individualized guidelines for employee health check-ups and vaccination programs, these fall under workplace safety and are not applicable to the 'Better Health for All' value, which focuses on the general population.

Fair Money & Economic Opportunity

KWG.XETRA (KHD Humboldt Wedag) is an engineering company specializing in equipment and services for the cement, minerals processing, and coal industries.

The provided articles, including annual and half-year financial reports, compensation reports, and a general company overview, focus on the company's financial performance, operational metrics, and executive compensation. There is no evidence that KWG.XETRA offers lending or deposit services to consumers, manages customer financial data, or engages in financial inclusion initiatives. Therefore, all KPIs related to fair money and economic opportunity are not applicable to the company's core business as evidenced by the articles.

Fair Pay & Worker Respect

The CEO compensation to employee compensation ratio for 2024 was 3.98:1.

Approximately 75% of employees at the Humboldt Wedag GmbH subsidiary in Cologne are covered by a collective bargaining agreement, and the company ensures compliance with trade union rights and employee participation through works councils and an economic committee. The company states a principle of "equal pay for equal work," strictly rejecting compensation differences based on gender or origin. No reports of labor-law or human-rights violations were received through the whistleblower system. For safety, formalized requirements for protective measures, health assessments, and workplace safety are implemented based on local standards, with annual workplace safety training documented for the Cologne site since 2024. Industrial employees on temporary contracts constituted 25% of the total workforce in 2024. The company also provides individualized guidelines for health check-ups, vaccination programs, and initial medical treatment by a company physician, and has digital emergency management for employees working abroad.

Fair Trade & Ethical Sourcing

No specific, quantitative data was provided across the articles to assess KWG.XETRA against the Fair Trade & Ethical Sourcing KPIs. While a Supplier Code of Conduct has been introduced,

and commitments to preventing child and forced labor are mentioned, there is no information on the percentage of spend covered by fair-trade certifications, supplier audit frequency, the number of forced or child labor incidents, traceability coverage, remediation speed, the percentage of contracts with enforceable ethical clauses, the share of spend on high-risk materials, or supplier diversity spend.

Honest & Fair Business

The company has reported no specific regulatory actions, violations, or ethics-related fines in its financial reports for H1 2024, 2024, and 2023.

A formal whistleblower policy is in place, with internal and external reporting offices established, and legal requirements for whistleblower protection law implemented for Humboldt Wedag GmbH in December 2023. The policy includes protection from retaliation and allows for anonymous reporting. No reports were received through the system in 2024 or 2021. The company has a Code of Conduct and Code of Ethics that include anti-corruption and anti-bribery principles. Annual confirmation of compliance is required for senior management and high-risk departments, and risk assessments for corruption and bribery are conducted for each project. A strategic risk register monitors fraud risks, including corruption, with mandatory mitigation strategies. Suppliers are audited by internal specialists before initial purchase orders and are subject to subsequent certifications, with regular communication to identify risks. However, non-financial aspects are considered in supplier assessments but not explicitly in checklists.

No War, No Weapons

KHD Humboldt Wedag's core business is in the cement, minerals, and coal industries, with no evidence of revenue from arms or defense contracts, nor the development or sale of dual-use technologies.

However, the company engages in business, primarily providing spare parts, with companies located in Iran, a sanctioned regime. In 2024, the KHD entity in India donated €100 thousand to the 'Prime Minister National Relief Fund' for people affected by natural and human-caused disasters. This donation represents approximately 1.75% of the company's total R&D expenses of €5.7 million in 2024, but the rubric tiers are based on revenue, which is not provided. A Supplier Code of Conduct was introduced across the Group in 2024, explicitly obligating business partners to respect and comply with human rights. All employees in senior management and high-risk departments are required to provide annual written confirmation of compliance with the Code of Conduct. KHD joined the UN Global Compact Initiative in 2023, indicating support for its principles. While a Code of Conduct defines ethical conduct, there is no evidence of codified 'red lines' banning specific weapons categories. All employees addressed in writing in the 2024 financial year confirmed their compliance with the Code of Conduct.

Planet-Friendly Business

In 2024, KWG.XETRA's capital expenditure (CapEx) of €2,209 thousand was 0% aligned with the EU Sustainable Taxonomy.

Multiple reports from 2024 and H1 2024 consistently state that no specific regulatory actions, violations, fines, or compliance issues were mentioned.

Respect for Cultures & Communities

The provided articles do not contain specific, quantifiable data points for any of the KPIs related to 'Respect for Cultures & Communities'. While some articles mention general corporate social responsibility activities, such as donations by the KHD entity in India to the Prime Minister National Relief Fund (€100 thousand in 2024, €106 thousand in 2020),

these are absolute amounts and not presented as a percentage of company revenue reinvested in local community development, nor are they specifically for cultural heritage organizations. Information on formal partnerships, cultural appropriation incidents, impact assessment protocols, local employment ratios, community grievance mechanisms, FPIC participation, or cultural preservation investments is not provided in a quantifiable manner that aligns with the rubric's thresholds. Grievance mechanisms are mentioned for employees, but not for community concerns.

Safe & Smart Tech

The company prepares its annual financial statements in accordance with the German Commercial Code (HGB) and the German Stock Corporation Act (AktG).

It discusses a separate non-financial Group report for 2023 and 2024. The legal requirements of the whistleblower protection law were implemented for the subsidiary Humboldt Wedag GmbH, Cologne, in December 2023. The company joined the UN Global Compact Initiative in 2023. KHD operates in countries that enacted minimum tax laws in accordance with OECD requirements by the reporting date, which came into force on December 28, 2023. The Management Board and Supervisory Board issued the annual declaration of compliance pursuant to Section 161 of the German Stock Corporation Act (AktG) in February 2025.