EXMAR report 2025

3.5 APPENDIX 128 3.5 3.5.1 Appendix 1: Explanation of non-material topics 3.5.1.1 E2 – POLLUTION ESRS E2 is non-material for EXMAR, based on the following considerations:  Low actual severity in case of accidents: In the unlikely event of an accidental pollution incident, the severity would be minimal due to the comprehensive safety protocols in place. These measures significantly mitigate potential impacts on the environment.  Strict safety regulations and oversight : All our vessels operate under stringent safety regulations mandated by international maritime laws and audited regularly by flag state and clients. This significantly reduces the risk of accidental water or air pollution.    Prohibition of waste disposal overboard: EXMAR strictly prohibits the disposal of non-food waste overboard on all vessels, following MARPOL regulations. This policy prevents microplastic release into the ocean, safeguarding marine ecosystems.    Irrelevance of specific pollution categories: The pollution of living organisms, food resources, or soil is not applicable to EXMAR’s operations, as its activities do not intersect with these domains.    No substances of concerns: We don’t carry any substances classified as substances of (very) high concern. This further minimizes the potential environmental impact of its operations.   In conclusion, due to our stringent measures and the nature of our operations, pollution risks are effectively managed and controlled, rendering E2 Pollution non-material for EXMAR.  3.5.1.2 E3 – WATER AND MARINE RESOURCES ESRS E3 is non-material for EXMAR, based on the following considerations:   Negligible water extraction and discharge:  The total amount of water extracted and discharged by our vessels from the ocean is negligible, minimizing the impact on water and marine ecosystems.     Ballast water treatment systems : The largest volume of water used in its operations is treated through advanced ballast water treatment systems. These systems ensure that discharged water has a very limited effect on water quality and marine resources.   In conclusion, due to the minimal water extraction and discharge volumes and the effective treatment measure sin place, the impact on water and marine resources is negligible, rendering E3 Water and Marine Resources non-material for EXMAR.  3.5.1.3 E4 – BIODIVERSITY AND ECOSYSTEMS ESRS E4 is non-material for EXMAR, based on the following considerations:   Limited impact on drivers of biodiversity loss: Operations do not directly influence the primary drivers of biodiversity loss, such as land-use changes, freshwater use, sea-use or climate change.    Minimal impact on species and habitats : Our activities have a negligible impact on the state of species, including population sizes and risks of extinction. We don’t operate in high-risk areas known for significant biodiversity concerns.    Strict environmental regulations in international waters: Operating in international waters, EXMAR adheres to rigorous environmental regulations. Our measures include robust onboard protocols designed to prevent the introduction of invasive species, ensuring minimal ecological disturbance.    Non-dependence on ecosystem services: EXMAR’s business model is not reliant on ecosystem services, further reducing its direct or indirect impact on biodiversity.   Given these factors, E4 is determined not to be a material aspect of our sustainability reporting, as our business activities inherently have limited relevance to this domain.   APPENDIX