CTS Eventim : Non-Financial Corporate Report 2023

Contents

5.2. Relevant Economic Activities of CTS EVENTIM within the Meaning of the EU Taxonomy 13

Dear Readers:

The coronavirus pandemic is history; people have returned to festivals, concerts, theatres, and opera houses. The economic trend in the Live Entertainment industry gives every reason for an optimistic view of the future. Resilience and health protection continue to be the most important topics, but are no longer all-encom- passing. This is reason enough to step back and look at the many ways in which CTS EVENTIM fulfilled its social responsibilities in recent years - the initiatives taken and the progress made. We would like to present these topics to you in the proven format within the scope of the seventh Group non-financial report (NFR).

We live in a world that is highly networked - not only digitally through fibre optics and 5G, but also in an analogue sense through social structures and ecological systems. The principles upon which a company bases its actions have a direct influence on the environment

and society as well. Decisions made today have long- term effects on everyone's life, and not just in the context of ongoing climate change. This is all the more motivation for CTS EVENTIM to actively engage in shaping our shared future.

The customers, partners, and employees of

CTS ­EVENTIM have always relied on us to provide first-class service, unique products, and innovative tech- nologies. The claims of our stakeholders extend much farther than this, however, and include such things as values and sustainable action. These are reflected in the commitment of the Group Executive Board to continue refining its positions in the areas presented here. The Supervisory Board supports this commitment and affirms it in the context of this NFR, which has been prepared and reviewed just as carefully as in previous years.

2. Editorial Notice

With the Group non-financial report (hereinafter also 'the report'), CTS EVENTIM is in compliance with the duty to disclose nonfinancial information for fiscal year 2023 as specified by the German Commercial Code (HGB), sections 315b and 315c in conjunction with 289c to 289e. The Group non-financial report covers CTS EVENTIM AG & Co. KGaA (hereinafter: CTS ­EVENTIM) as the parent company and the significant majority equity investments mentioned in the consolidated financial statements.

TICKETING SEGMENT

The Ticketing segment is involved in the creation, sale, brokering, distribution, and marketing of admission tickets for concerts, festivals, theatrical performances, musical performances, tradeshows, art events, cinema shows, exhibitions, entertainment events, sporting events, and others, as well as ticketing for domestic and foreign event venues. In addition to ongoing ticket distribution, the CTS EVENTIM Group is also regularly a ticketing partner for national and international major sporting events.

LIVE ENTERTAINMENT SEGMENT

Business operations in the Live Entertainment segment are directed at the planning, preparing, and execution of tours, events, and festivals, particularly music events and concerts, as well as the marketing of domestic and foreign music productions. In addition, CTS EVENTIM operates some of Europe's best-known event venues.

Due to the resumption of events following the lifting of pandemic-related restrictions, a materiality analysis was once again performed for the previous Group non-financial report in 2022. In doing so, the overview of topics from the impending CSRD (Corporate Sustainability Reporting Directive) / ESRS (European Sustainability Reporting Standard) was integrated as a starting point.

The nonfinancial report did not use a recognized framework such as the GRI, but instead selected a specific approach that covers all material aspects based upon the CTS EVENTIM business model in order to allow concentrated, yet transparent reporting. The materiality analysis from the previous year was validated for fiscal year 2023. Following a careful review and monitoring of business processes, it was determined that no material topics were added or removed in fiscal year 2023 relative to the materiality analysis from 2022.

The material nonfinancial aspects according to CSR- RUG (Corporate Social Responsibility Directive Implementation Act) / NFRD (Non-Financial Reporting Direc- tive) are the following, which are relevant for the CTS EVENTIM Group:

• Data protection (point 3)
• Consumers and end-users, information security (point 6 Customer focus and customer service)
• Governance and ethical business practices (point 8 Compliance management)

For each of the topics, the report covers the material content needed for understanding the concepts, goals, measures, due diligence processes, and results of the topic areas for the aforementioned aspects. The present report focuses on these topics because re-sources are being specifically targeted at the most important challenges and opportunities for long-term sustainability. The report also covers the topics of

• Environmental and climate protection (point 4),
• EU Taxonomy (point 5 Reporting in accordance with the EU Taxonomy Regulation),
• Safety concepts for events (point 7), and
• Responsibility as an employer (point 9 Responsibility as an employer and career development).

This report is audited by the Supervisory Board and on its behalf by KPMG AG Wirtschaftsprüfungsgesellschaft in observance of the International Standard on Assurance Engagements (ISAE) 3000 with limited assurance. No non-financial risks have been identified for this Group non-financial report that are "very likely to have a serious negative impact on the identified material topics" in accordance with Section 289c (3) HGB.

For ease of reading, the text does not contain gender -related double designations and gender-specific terms. The personal designations used always apply equally to females, males, and other persons.

Personal data are extremely important for the operation and continued growth of CTS EVENTIM. The Company stores and processes personal data in order to improve existing offers and develop new offers. CTS EVENTIM bears responsibility for the proper and safe handling of these data. Under these circumstances, CTS EVENTIM is required to protect personal data against abuse and unauthorised access, while simultaneously enabling use of the data in accordance with data privacy laws.

Based upon the requirements of the European General Data Protection Regulation (GDPR), CTS EVENTIM has implemented various technical, organisational, and procedural measures.

CTS EVENTIM continuously reviews the effects of operational changes on aspects of data protection. At the same time, the fundamental principles of the GDPR serve as criteria for the specific design of business pro- cesses.

CTS EVENTIM transparently discloses to different groups of affected persons, through data protection notices and in response to queries from affected per- sons, the type and scope of the personal data processing it performs, and in doing so, adheres to operationally relevant processing purposes and legal bases.

With the data protection management system introduced in 2018, the duty of accountability required under the GDPR is now fulfilled and the compliance of relevant structures and processes with the data protection laws is ensured. This is accomplished through implementation of the group-wide data protection guideline, which is reviewed annually and updated as needed. The guideline update in 2023 has led to more stringent requirements for the data protection organization in the individual companies. For the purpose of accountability, CTS EVENTIM has established an annual reporting regime in 2023 concerning the staffing of the data protection organization. The CTS EVENTIM companies likewise maintain a record of employee training on data protection topics.

In addition, CTS EVENTIM informed employees on a regular basis about current topics related to data protec- tion, reviewed company processes related to data protection on an as-needed basis, and worked on adapting them where necessary or practical.

In the area of environmental and climate protection, CTS EVENTIM defines three areas that require particular attention, both in Ticketing and in EVENTIM Live: resource utilization and the circular economy, CO2 emissions, and energy usage.

4. 1 RESOURCE UTILIZATION AND CIRCULAR ECONOMY

This topic involves in particular the many event organizers belonging to the Group in the LIVE Entertainment segment. Event organizers have developed and implemented a number of measures in this regard in recent years, which are contributing to better resource usage and the circular economy. Examples include the use of returnable cups and drinking water stations at events, as well as waste sorting. Dry toilets were also deployed to reduce water usage.

In the LANXESS arena alone, the changeover to return- able, plastic-free, and compostable packaging saves some 1.5 million disposable plastic cups and more than 845,000 plastic items annually.

The event organizer FKP Scorpio has changed over from a refuse deposit system to the 'Trasholution' con- cept. In this concept, one euro will be donated to social

projects in the respective festival regions for each trash bag handed in. These donation levels can be monitored live during the festival.

Other strategies for avoiding trash and garbage include donation campaigns for Hanseatic Help to procure tents and sleeping mats, as well as general food-sharing concepts and donations to Die Tafel (foodbank) during the Hurricane festival.

4.2 CO2 EMISSIONS

Since 2021, CTS EVENTIM has been recording the CO2 emissions for various areas of the company in collaboration with ClimatePartner as a basis for determining specific CO2 reduction measures. The Company plans to further expand CO2 recording in its reporting under the CSRD in the coming year.

There is also an effort underway to make ticketing software contribute to CO2 reduction by improving interfaces to country-wide transportation services. The goal is to offer all business partners a technically straightforward way of enabling ticket buyers to travel to events using public transportation with the event ticket. This should increase the number of visitors who switch to public transportation.

4.3 ENERGY USE

One decisive measure related to energy usage by CTS EVENTIM lies in the service provider's use of mostly renewable energy to operate its data centres.

A new LED exterior lighting system was also installed in the LANXESS arena. This consumes only one-sixth of the energy used by the old system.