Sartorius

Combined Group Management Report Non-financial Group Statement

Non-financial Group Statement
The following section is the Non-financial Group Statement prepared for the Sartorius Group by Sartorius AG
for fiscal year 2023 and hereinafter referred to as the “Non-financial Statement.” The submission of thisstatement exempts the Sartorius Stedim Biotech S.A. subgroup from the obligation to prepare its own nonfinancial statement.
The information presented in the Non-financial Statement did not form part of the audit of the GroupManagement Report and was subject to a separate limited assurance engagement performed by KPMG AG
Wirtschaftsprüfungsgesellschaft. The auditor’s report can be found on page 142 et seq.

Notes on Reporting
This statement was prepared in accordance with sections 315b and 315c in conjunction with 289c to 289e of
the German Commercial Code (HGB). The indicators were calculated based on international frameworks suchas the GRI and Greenhouse Gas Protocol.
The material topics subject to reporting requirements are derived from the results of a materiality analysis,
which the Executive Board has verified for fiscal year 2023. This analysis is based on the strategic sustainability
topics defined in fiscal 2022, which have been assessed with regard to their relevance for the sustainability
matters addressed in the German Commercial Code (HGB).
The policies requiring presentation under Section 289c(3) of the German Commercial Code (HGB) for thematerial topics, including due diligence processes and the outcomes of the policies, relate to the Group as
defined by the scope of consolidation for financial reporting (see page 192 et seq.), except where otherwise
indicated.
The data provided serve to quantify the Group’s performance and do not constitute performance indicators
relevant to company management within the meaning of Section 289c(3) of the German Commercial Code
(HGB).
Prior-year data was taken from the 2022 Non-financial Statement where available. Adjustments to prior-year
data were made on the basis of materiality assessment and are indicated where applicable. These relate to the
proportion of water from water stress areas (see the “Water and Wastewater” section).
Detailed explanations on greenhouse gas accounting can be found on page 139 et seq.
Sustainability reporting in this Non-financial Statement is supplemented by the Sustainability Report of theSartorius Group, which is prepared based on the GRI Standards. The Sustainability Report for the past fiscal
year will be published in the first quarter of 2024.

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Sustainability Management
Business Model
Information on the Group’s business model can be found in the section “Business Model, Strategy and Goals”
on page 28 et seq. of this Annual Report.
Sartorius operates in the life science sector – more precisely, in the field of medical biotechnology. As a partner
to the biopharmaceutical industry, the Group manufactures products and process technologies that are usedin the development and production of biological medicines and vaccines to prevent and treat diseases, someof which were previously incurable. In this context, the Group places a particular focus on innovations thatmake it possible to increase the safety, speed, and efficiency of the development and production process forsuch active ingredients. This allows new therapies to be made available earlier, at lower prices and to a larger
number of patients. The company’s purpose therefore involves contributing to people’s health and well-being
and thus to the achievement of global sustainability goals.

Sustainability Ambition and Strategy
As a signatory to the United Nations Global Compact, Sartorius is committed to complying with certain socialand environmental standards when conducting its business activities. The aim is to identify and assess adverse
impacts that are arising or may arise throughout the upstream and downstream value chain as a result of
business operations and, based on this, to prevent or mitigate significant adverse impacts and provide
remediation where they occur. The addition of sustainability aspects as a new element of corporate
management is a long-term transformation and requires ongoing dialogue, coordination and close
collaboration with relevant stakeholders along the value chain.
The company’s key stakeholders principally include customers and business partners, employees, investors
and local residents near Sartorius sites. Particularly in the case of customers, Sartorius uses a range of formats
to remain in constant dialogue regarding sustainability aspects of products, decarbonization and climate
neutrality, and other environmental and social standards. Employees, investors and suppliers are regularly
informed about relevant sustainability targets, measures and results. Sartorius was in constant discussion withanalysts and investors in the reporting year as part of its regular capital market communication and SRI
conferences. A virtual capital market tutorial also took place, focused on the company’s decarbonization
strategies and measures. The sustainability strategy was discussed with selected suppliers at a supplier day. In
addition, Sartorius is involved in industry associations such as BioPhorum, NIMBL and PSCI on sustainabilityrelated topics and actively shapes industry initiatives.
Sartorius defined the following strategic sustainability topics for the Group back in fiscal 2022, taking its key
stakeholders’ concerns into account:▪ Climate▪ Materials and circularity▪ Water and wastewater▪ Social responsibility▪ Corporate governance
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Combined Group Management Report Non-financial Group Statement▪ Sustainability in the supply chains

Organization, Management and Reporting
Sustainability at Sartorius is a topic in the responsibility of the Executive Board Chairman. The Executive Board
adopts the sustainability strategy and, together with the Supervisory Board, monitors its implementation, theachievement of targets, and the effectiveness of the company’s sustainability-related due diligence system.
The Group function Corporate Sustainability, whose management reports directly to the Executive Board
Chairman, is responsible for developing the sustainability strategy and for operational implementation of
measures to fulfill sustainability guidelines and standards in the Group. Other tasks include monitoring
regulation, overseeing adherence to corporate due diligence requirements and sustainability reporting.
Responsibility for implementing the strategy and the measures it contains lies with the divisions. Committees
to coordinate and implement sustainability measures were established in both divisions during the reportingyear.
Sustainability organization

1 Performed by the “BPS Sustainability” function
2 Performed by various individual sustainability roles

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In fiscal 2023, Sartorius began building a global reporting system, through which the required sustainability
data of the Group companies will be collected, monitored and reported via a centralized IT application. In viewof the introduction of European sustainability reporting standards, Sartorius is enhancing its reporting andinternal control system to further increase data quality.
Risks are identified through the central risk management system. Information on risks can be found in theOpportunity and Risk Report on page 73 et seq. No risks within the meaning of Section 289c(3) were identified
in fiscal year 2023.

External Sustainability Performance Ratings and Capital Market Indices
Sartorius AG and the subgroup Sartorius Stedim Biotech S.A. are regularly analyzed and evaluated with regard
to their sustainability performance. The results of these analyses feed into the development of policies for
managing material sustainability topics.
Latest Company Ratings
Company

RatingPublication

Results

Sartorius AG

CDP

14.12.2022

B

Sartorius AG

EcoVadis

31.05.2023

60/100 (77th percentile) – silver

Sartorius AG

ISS ESG

01.09.2023

C

Sartorius Stedim Biotech S.A.

ISS ESG

01.09.2023

C+ (Prime)

Sartorius AG

Morningstar | Sustainalytics

07.03.2023

17,7 (Low risk)

Sartorius Stedim Biotech S.A.

Morningstar | Sustainalytics

14.07.2023

14,9 (Low risk)

Sartorius AG

MSCI ESG

17.08.2023

AA

Sartorius Stedim Biotech S.A.

MSCI ESG

25.08.2023

BBB

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Concepts and Results for the Strategic Sustainability
TopicsClimateAmbition
Sartorius’ business activities do not belong to the greenhouse gas-intensive economic sectors. However,Sartorius regards climate change mitigation as a task for the whole of society and therefore as a material topic
for sustainability management. This also involves reducing or avoiding the potential risks of climate change forthe company itself. The company is aiming to make its business activities net climate neutral by 2045. This is
to be achieved through continuous decarbonization along the value chain and the removing of unavoidable
residual emissions in line with the Paris Agreement.
Concept and Due Diligence Processes
In fiscal 2021, the Group set itself the target of reducing CO 2eq emission intensity by an average of 10% peryear by 2030 in comparison with the base year 2019. Sartorius defines this indicator as adjusted greenhousegas (GHG) emissions by market-based calculation per net turnover in g CO2eq/€ based on the Accounting
and Reporting Standards of the GHG Protocol. It includes Scope 1, 2 and 3 under the GHG Protocol. The
adjustment means that in the “Purchased goods and services” GHG category it accounts only for the goods
and services actually consumed for the manufacture of Sartorius’ products and services sold during the fiscal
year. This indicator forms part of the long-term variable remuneration components for the Executive Boardand management.
The Group has also set a target of cutting its avoidable, energy consumption-related gross Scope 1 and 2
emissions to zero by 2030. Process emissions generated during membrane production are currently
deemed unavoidable based on the technology available at present
Overview of climate targets at Sartorius

In the reporting year, the company also committed to preparing medium-term, science-based climate targets,
which will be validated by the independent Science Based Targets Initiative (SBTi). The targets are due to besubmitted to the SBTi by October 2025.

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Sartorius already identified a range of decarbonization levers along the value chain back in 2021. These
particularly include product design, the associated energy efficiency and selection of materials, and theGroup’s transport activities. The company is currently working on a concrete transition plan. As a first step, it
was decided in the reporting year to switch all electricity consumption to renewable sources by 2030.
Results of the Concept
GHG balance sheet
Total gross GHG emissions (Scope 1, 2 and 3) according to a market-based calculation amounted to 898,898
t CO2eq in fiscal 2023 (previous year: 1,137,703 t CO 2eq; base year: 573,539 t CO2eq). This represents a
reduction of 21.2% compared with the prior year and an increase of 56.4% compared with the 2019 base year.
The bulk of the emissions (currently around 96%) result from activities associated with the upstream anddownstream value chain (Scope 3). Approximately 68% are attributable to the upstream value chain andapproximately 27% to the downstream value chain. The year-on-year reduction in gross GHG emissions wasdue in particular to purchasing- and transport-related GHG emissions (purchased goods and services,
upstream transportation and distribution and downstream transportation and distribution), which fell by 38.9%
and 42.8% respectively. This is explained by a decline in operating expenditures for production-related goods
and services as well as a more precise reporting system in fiscal year 2023.
Capital goods are one of the largest drivers of total GHG emissions. The GHG emissions resulting frominvestment in capital goods increased sharply in comparison with the prior year (approximately 76.4%) andbase year (approximately 356.7%). This was related particularly to the Group's increased construction activities.
The increase versus the prior year is also attributable to a more precise reporting system. Emissions frominvestment in capital goods have therefore developed since 2019 from the fourth-largest into the third-largest
contributor to total emissions.
Gross Scope 1 GHG emissions amounted to 13,103 t CO2eq (previous year: 17,939 t CO2eq, base year: 13,529 t
CO2eq), equal to a fall of 27.0% compared with the previous year and 3.1% compared with the base year. Gross
Scope 2 GHG emissions by market-based calculation amounted to 26,823 t CO2eq (previous year: 28,714 t
CO2eq, base year: 25,777 t CO2eq), equal to a decrease of 6.6% compared with the previous year and anincrease of 4.1% compared with the base year. The year-on-year changes were attributable in particular to theslightly reduced total energy consumption and the associated reduction in fossil fuels (see the “Energy
Consumption” section).
Total gross GHG emissions were equal to total net GHG emissions in the 2023 reporting year, as no negative
GHG emissions (carbon removal) could be offset. Carbon removal is an important GHG neutralization
measure under the Paris Agreement. It involves permanently removing GHG emissions from the atmosphereusing biological, chemical and physical methods.
GHG intensity by market-based calculation, defined as gross GHG emissions per net turnover, amounted to
0.000264 t CO2eq/€ (previous year: 0.000273 t CO2eq/€, base year: 0.000314 t CO2eq/€). This represents
a reduction of 3.3% compared with the prior year and 15.7% compared with the 2019 base year. Various factors
affected the change in intensity. Both GHG emissions and turnover were lower than in the previous year.

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GHG Balance Sheet 1,2

Gross GHG emissions - scope 1 in t CO2eq5, 6
Share of Scope 1 GHG emissions under regulated emission trading
schemes in %

2023

2022

Base year:2019

13,103 3

17,939 4

13,529 4000Gross GHG emissions - scope 2 - location-based calculationin t CO2eq

48,388 3

53,886 4

30,689 4Gross GHG emissions - scope 2 - market-based calculationin t CO2eq726,823 328,714 425,777 4Gross GHG emissions - scope 3 in t CO2eq

856,972

1,091,050

534,233

318,901

521,912238,446

168,488 8

95,49236,892Category 3: Fuel- and energy-related activities (not included in scope
1 and 2) in t CO2eq

7,297 3

11,323 4

6,553 4

Category 4: Upstream transportation and distribution in t CO2eq

73,625

128,734

57,426

Category 5: Waste generated in operations in t CO2eq

5,699

9,235

4

4,021 4

Category 6: Business travel in t CO2eq

21,06521,06726,093Category 7: Employee commuting in t CO2eq 918,02722,05315,019Category 8: Upstream leased assets in t CO2eq

0

0

0

6,258

10,942

4,881

Category 1: Purchased goods and services in t CO2eq
Category 2: Capital goods in t CO2eq

Category 9: Downstream transportation and distribution in t CO2eq
Category 10: Processing of sold products in t CO2eq 10

3

0

0

0

Category 11: Use of sold products in t CO2eq 11

185,564

222,138

108,626

Category 12: End-of-life treatment of sold products in t CO2eq

52,04948,15336,276

Category 13: Downstream leased assets in t CO2eq

0

0

0

Category 14: Franchises in t CO2eq

0

0

0

0

0

0

Total gross GHG emissions (scope 1, 2 and 3) - location-based
calculation in t CO2eq

Category 15: Investments in t CO2eq

918,463

1,162,875

578,451

Total gross GHG emissions (scope 1, 2 and 3) - market-based
calculation in t CO2eq7896,898

1,137,703

573,539000

Total net GHG emissions (scope 1, 2 and 3) - location-based
calculation in t CO2eq

918,463

1,162,875

578,451

Total net GHG emissions (scope 1, 2 and 3) - market-based
calculation in t CO2eq7896,898

1,137,703

573,539

Gross GHG intensity - location-based calculation per net turnoverin t CO2eq / €0.000270

0.000279

0.000317

Gross GHG intensity - market-based calculation per net turnoverin t CO2eq / €70.000264

0.000273

0.000314

12

Total GHG removals in t CO2eq

1 The data presented contain uncertainties. The data, and particularly the figures for individual categories, should currently be seen
merely as an indication with respect to Scope 3 emissions. Explanations on greenhouse gas accounting, including the data concepts
and calculation methods applied, can be found on page 139 et seq. of the Non-financial Statement.
2 Preparation based on GHG Protocol (Corporate Accounting and Reporting Standard 2004 and Corporate Value Chain (Scope 3)
Accounting and Reporting Standard 2011).
3 Excluding the Polyplus companies newly acquired in the reporting year.
4 Based on data reported by production sites and some administrative sites; excluding companies newly acquired in the reportingyear.
5 Excluding GHG emissions from fleet fuel consumption.
6 Fugitive emissions data currently only collected in Göttingen and Yauco.
7 If a contract-specific emission factor was not available for the market-based calculation method, the location-based emission factor
was used in accordance with the GHG Protocol.

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8 The figure for 2023 is not fully comparable with the prior-year figures, since the basis for calculation was expanded for 2023 andnow extends to total capital expenditures. As a result of materiality analyses for total GHG emissions, the prior-year figures have notbeen adjusted.
9 Excluding GHG emissions from commuting by trainees, interns and contingent workers.
10 In accordance with the GHG Protocol, this category is reported with 0 t CO2eq because Sartorius cannot currently account for it
appropriately given the wide range of potential options available for further processing the Group’s products, each of which has its
own specific GHG profile, and because, according to an estimate, it is also not material to the Group’s overall GHG accounting.
11 GHG accounting currently covers only products that require electricity to use.
12 This category is reported with 0 t CO2eq, as the most relevant shareholding from a GHG perspective has been classified as notmaterial in the financial reporting for fiscal 2023, and the GHG emissions related to this shareholding have also been assessed as notmaterial to the Group’s overall GHG accounting, according to an estimate.

CO2 Emission Intensity
In fiscal year 2023, CO2 emission intensity, defined as adjusted GHG intensity (i.e. gross GHG emissions per
net turnover – market-based calculation), amounted to 272 g CO2eq/€ (previous year: 256 g CO2eq/€; baseyear: 308 g CO2eq/€). This represents a 6.3% increase over the prior year and an 11.4% reduction from the baseyear. The changes were due to stock movements. The average annual reduction in CO 2eq emission intensityfrom the base year therefore amounted to 3.1% in the reporting year.
CO2 -Emission Intensity
2023

2022

Base year:
2019

Adjusted gross GHG intensity - market-based calculation per net
turnover in g CO2eq / €1

272

256

308

Average annual reduction compared to the base year 2019 in %(strategic consideration)

3.1

6.0

n. r.

1 For “adjusted GHG intensity: gross GHG emissions per net turnover – market-based calculation,” the GHG category “Purchased
goods and services” accounts only for the goods and services actually consumed for the manufacture of Sartorius’ products andservices sold during the fiscal year. The data are therefore adjusted for inventories.

Energy Consumption
Total energy consumption fell by 2.2% to 196,403 MWh in fiscal 2023 (previous year: 200,715 MWh) and wastherefore on a level with the prior year. The share of renewable energy increased by just under four percentage
points to 35.5% (previous year: 31.7%). This is explained particularly by the lower total energy consumption andassociated reduction in fossil fuels. Two locations switched to renewable energy. The Bangalore site now draws
electricity from renewable sources, and the Göttingen site uses geothermal heating. The Group-wide degreeof coverage with certified energy management systems in accordance with ISO 50001 as of December 31,
measured against the number of employees, stood at 27.0% (previous year: 27.1%), putting it on a level with theprior year. Within the scope of the site-specific energy management systems in accordance with ISO 50001,
energy flows such as the energy sources used and energy consumers as well as the energy efficiency status of
the largest energy-consuming systems/facilities and processes/activities are systematically identified andevaluated. The data collected can then be used to develop measures that support the reduction of Scope 1
and Scope 2 GHG emissions and to measure their success.

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Indicators Energy 1,2
20233

20224

196,403

200,715

69,71263,546

Purchased certified renewable electricity in MWh

65,59462,256

Self-generated solar energy in MWh

2,089

697

Total energy consumption in MWh
Renewable energy consumption in MWh

Purchased geothermal energy in MWh
Self-generated geothermal energy in MWh
Other renewable energy in MWh
Non-renewable energy consumption in MWh

441

594

1,589

n. a.

0

0

126,691

137,169

Purchased natural gas in MWh

53,88460,774Purchased non-renewable electricity in MWh

57,59953,422

Purchased district heating in MWh

8,925

10,653Purchased diesel in MWh

4,459

8,797

Purchased heating oil in MWh

1,199

2,490

Purchased district cooling in MWh

625

815

Purchased LPG in MWh0218

Total share of renewable energy in %

35.5

31.7

Certified management systems according to ISO 50001 Employee coverage as of 31.12. in %

27.0

27.1

1 Preparation of the indicators was based on the GRI Standards.
2 Excluding fleet fuel consumption
3 Excluding the Polyplus companies newly acquired in the reporting year.
4 The data for fiscal 2022 were taken from the 2022 Non-financial Statement.

Materials and Circularity
Ambition
Sartorius sources a wide range of raw materials, consumables and supplies in order to manufacture its products
and product packaging. This includes, in particular, plastic, metal and electronic components as well as
chemicals. The aim of a circular economy is to decouple economic growth from environmental impacts byrecycling materials, i.e. not only reducing the consumption of resources but also simultaneously reducing thegeneration of waste, pollution and greenhouse gas emissions. The company’s aspiration formulated in 2023 is
to minimize the disposal of recyclable waste and optimize resource use along the value chain.
Concept and Due Diligence Processes
Given their advantages for efficiency, flexibility and patient safety, single-use products made from plastic
based primarily on fossil resources have become established in the biopharmaceutical industry. Examples
include sterile filters, bags and tubes. Single-use products currently contribute around 60 -70% of Group sales
revenue and are the focus of the current business strategy. By law, these products normally have to beincinerated as contaminated waste at the end of their life. For this reason, and given the high quality standards
for medical products, closed-loop operations pose significant challenges to the industry and to Sartorius.
To achieve the best-possible market acceptance for a circular portfolio, Sartorius is in dialogue with its
customers and is involved in industry associations such as BioPhorum and BPSA. Compared with otherindustries, the plastic waste generated by biopharmaceutical products has a lower volume, meaning that theeconomic and environmental aspects of a disposal infrastructure need to be balanced.
Despite the challenges that exist, Sartorius sees potential to improve resource use along the value chain. In
the reporting year, the Executive Board therefore set the Group target for 2030 of generating at least 75% of
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the Group’s sales revenue with products designed according to principles of circularity. This includes productand transport packaging. The principles of circular design include promoting longer durability, reusability,
repairability, disassembly, (re)processing, recycling, the return of materials to the biological cycle, and otherways of improving the use of the product or material based on the circular economy.
A detailed implementation plan is currently being worked out. The company will start by driving the creationof Group-wide data transparency around resource flows. A multi-year master data program was launched in
the reporting year to initiate the first steps toward accounting for the inflow and outflow of resources at thecompany.
Creating Data Transparency – Accounting for the Inflow and Outflow of Resources in the Group

Conducting life cycle assessments is another key measure for quantifying the environmental impacts ofproducts, packaging and processes and identifying potential for improvement. Sustainability experts in theoperating divisions began these analyses in the reporting year, focusing on particularly relevant products andproduct groups.
Operational waste is to be avoided right from the production process by reducing or reusing scraps. This
primarily applies to bag, membrane and filter cartridge production. The relevant sites have established an
operational waste management system for this purpose. The Executive Board adopted a target in thereporting year of sending zero operational waste to landfill by 2030.

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Overview of Circularity Targets at Sartorius

Results of the Concept
The total volume of waste generated fell by 46.2% to 10,003 t (previous year: 18,581 t). This was due to aparticular effect at the Yauco site in Puerto Rico. In the previous year, the site arranged for the disposal of large
volumes of stored wastewater, which therefore no longer counted toward the reporting year figure. The
volume of waste classified as hazardous under local legislation fell by 40.9% to 2,121 t (previous year: 3,593 t).
Hazardous waste is primarily generated in membrane production due to the use of solvents. The change in thisfigure was primarily attributable to a production-related decrease in Yauco and in Göttingen, Germany. In
Yauco, hazardous waste was also reduced by expanding the operation of the distillation plant. The proportionof non-recycled waste was 53.8% (previous year: n.a.). The total waste recycling rate therefore came to 46.2%(previous year: 28.8%), representing a year-on-year increase. This development was also related to theparticular effect in Yauco mentioned above, which resulted in an increased total waste volume and therefore
a lower recycling rate in the previous year.
Plastic waste represents 12% of the total waste volume. It declined by 43.8% to 1,188 t (previous year: 2,113 t).
The plastic recycling rate fell by 6.5 percentage points to 68.9% (previous year: 75.4%). This trend resulted fromlower production and therefore a reduced volume of plastic waste. The Aubagne site in France accounted forthe largest share of the reduction.

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Indicators Waste Generated 1
Total waste generated in t
Waste diverted from disposal
Hazardous waste

20232

20223

10,003

18,581

4,625

n. a.

409

3,593

0

n. a.

409

456

0

n. a.

4,216

14,988Preparation for reuse
Recycling4
Other recovery processes
Non-hazardous waste
Preparation for reuse
Recycling4

0

n. a.

4,216

4,894

Other recovery processes

0

n. a.

5,377

n. a.

Hazardous waste 5

1,712

n. a.

Incineration

1,363

n. a.

0

n. a.

Waste for disposal

Landfill
Other recovery processes
Non-hazardous waste

350

n. a.

3,665

n. a.

741

n. a.

1,465

n. a.

Incineration
Landfill
Other recovery processes
Proportion of non-recycled waste in %

1,459

n. a.

53.8%

n. a.

2023

2022

n. a.

n. a.

1 Preparation of the indicators was based on the GRI Standards.
2 Excluding the Polyplus companies newly acquired in the reporting year.
3 The data for fiscal 2022 were taken from the 2022 Non-financial Statement.
4 Recycling is defined as the processing of products, components and materials for reuse.
5 Waste is classified as hazardous in accordance with the respective local legislation.
Group Sales Revenue from Circular ProductsGroup Sales Revenue from Circular ProductsGroup sales with products designed for circularity, € in millions

A data concept to determine Group sales revenue from products whose design is based on circularity iscurrently being worked on. Sartorius introduced this new indicator in fiscal year 2023 to measure theachievement of the 2030 Group targets described above. Therefore, no figure is yet available for the reportingyear.
Landfill Rate
Landfill Rate1
Operational waste for landfill in %

2023

2022

14.6

n. a.

1 Excluding the Polyplus companies newly acquired in the reporting year.

The landfill rate in fiscal year 2023 was 14.6% (previous year: n.a.). Sartorius introduced this indicator in fiscal
year 2023 to measure the achievement of the 2030 Group targets described above.

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Water and Wastewater
Ambition
At Sartorius, water is primarily used in the Bioprocess Solutions Division for membrane production andmodification. The manufacturing processes for membranes and membrane products are optimized tominimize the use of rinsing water. Organic solvents are processed and for the most part, recycled. The goal isto ensure compliance with applicable regulations during the use and handling of hazardous materials and tocontinuously improve recycling rates and the management of solvent residues in wastewater. The company
aims to avoid the use of critical substances when developing new products.
Concept and Due Diligence Processes
At the membrane-production sites in Göttingen, Germany, and Yauco, Puerto Rico, distillation plants areoperated that enable almost full recycling of solvents from the production process for own reuse. For solvents
not recycled in this process, the disposal by external service providers is arranged. Production wastewater is
pre-treated in line with legal thresholds and discharged into the sewage system or processed further byexternal service providers.
EHS managers at the sites are responsible for local environmental management. Within the framework of thelocal environmental management systems, the company regularly identifies and analyzes environmental
aspects in order to draw up improvement measures.
Results of the Concept
Water withdrawals for fiscal 2023 totaled 699,562 m3 (previous year: 701,568 m3) and therefore remained
steady with the prior year. There were multiple contributory effects, resulting for example from newacquisitions, declines in production and increased reporting, which canceled each other out. The bulk of total
water withdrawal (96.0%) came from public water supplies (previous year: 95.9%). A steady share of 12.9% of
total water withdrawal came from water stress areas (previous year: 12.7%). The prior-year figure has beenadjusted from 67.6% down to 12.7% due to new classifications by the World Resources Institute.
As of December 31, the degree of coverage with certified environmental management systems in accordancewith ISO 14001, measured against the number of employees, stood at 50.6% (previous year: 53.6%). The
reduction was due to the lower total number of employees.
Indicators Water 1
20232

20223

Total water withdrawal in m3

699,562

701,568

Third-party water in m3

671,825

672,630Ground water in m3

15,973

19,119Surface water in m3

11,764

9,820

Total water withdrawal from water stress areas in % 4

12.9

12.7 5

Certified management systems according to ISO 14001 Employee coverage as of 31.12. in %

50.6

53.6

1 Preparation of the indicators was based on the GRI Standards.
2 Excluding the Polyplus companies newly acquired in the reporting year.
3 The data for fiscal 2022 were taken from the 2022 Non-financial Statement.
4 Water withdrawals from areas under water stress are defined as those from areas where the level of water stress has been classified
as “high” (40 – 80%) or “very high” (> 80%) according to the Aqueduct Water Risk Atlas published by the World Resources Institute(WRI).
5 The prior-year figure was adjusted from 67.7% to 12.7% due to the use of the updated World Resources Institute (WRI) “Aqueduct
Water Risk Atlas” (Version 4.0).

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Social Responsibility
Ambition
In light of the Group's intended development and in the context of demographic change, Sartorius needs torecruit and retain talented employees. To this end, creating an attractive, fair and safe working environment iskey. As a signatory to the UN Global Compact, the Group is committed to respecting fundamental humanrights within its own sphere of influence.
Concept and Due Diligence Processes
Human Rights and Labor Standards
The Group has made a policy statement on respect for human rights and a position statement on labor andsocial standards and occupational health and safety available to all employees worldwide on the intranet.
Sartorius is committed to upholding human rights and labor standards that include the UN Guiding Principles
on Business and Human Rights, the International Bill of Human Rights, in particular the Universal Declarationof Human Rights, the UN International Covenant on Civil and Political Rights and the UN International
Covenant on Economic, Social and Cultural Rights, the International Labor Organization (ILO) Declaration on
Fundamental Principles and Rights at Work, and the OECD Guidelines for Multinational Enterprises. The
Sartorius Code of Conduct sets binding minimum standards for law-abiding and ethical conduct throughout
the Group, which also include Group-wide labor standards.
Implementation of these labor standards is overseen by various functions at different levels at Sartorius. For
example, the Environment, Health, and Safety (EHS) Department coordinates the global concepts in the fieldof occupational health and safety. Individual sites have also introduced specific management systems inaccordance with ISO 45001.
The company monitors compliance with the provisions of the Code as part of its compliance management
system, for example through regular internal audits by the Group Auditing Department. Once a year, a report
is submitted to the responsible Supervisory Board committee. Further information on the compliancemanagement system can be found in the corporate governance statement on page 96 et seq. of this annual
report.
Compliance with the human rights requirements set out in the Sartorius Code of Conduct is also verified byexternal audits performed by an accredited organization in accordance with the standards of thePharmaceutical Supply Chain Initiative (PSCI). The PSCI has established itself as an initiative in thepharmaceutical industry to promote sustainability throughout the value chain. In a rolling process, five sites
selected on the basis of risk are chosen for audit each year.
Employees also have the ability to report human rights and labor standards violations at any time to theappropriate manager, employee representatives, compliance officer, or via the compliance or whistleblower
hotline as well as anonymously via the whistleblower portal.
Diversity
As a signatory to the Diversity Charter, Sartorius is committed to promoting workforce diversity beyond thesebasic labor standards. Company-wide networks have been established in this context, such as an LGBTQ
Alliance and the Sartorius Business Women Association (SBWA) to achieve gender parity in management
positions.

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Employability
Sartorius is committed to promoting its employees’ ongoing personal and professional development and has
also enshrined this in its management guidelines.
Annual performance reviews between employees and their managers provide a forum for discussing
performance, targets and individual development opportunities. The company offers a wide range of training
opportunities across the Group, such as management development and mentoring programs, self-learning
opportunities, and also opportunities to work abroad.
Satisfaction
Within the framework of a global employee survey conducted twice a year, the Group regularly determines its
employees’ overall opinion of the company and its leadership culture, the workplace, and job satisfaction in
general, for example.
The employee net promoter score, which measures the extent to which employees would recommend
Sartorius as an employer, forms part of the short-term variable remuneration components for the Executive
Board and management. Sartorius has set itself the goal of achieving an average annual score of 35.
Results of the Concept
In fiscal 2023, Sartorius had a total of 14,614 employees, 8.3% fewer than in the previous year (15,942). Sartorius
had increased headcount in previous years in connection with the significant growth in sales revenue.
However, it adjusted the size of the workforce during the reporting period in response to the changing
demand levels and reduced capacity requirement. Similarly to the prior year, 38.7% of the workforce were
women (previous year: 38.9%) and the majority of employees were between the ages of 30 and 49, accountingfor 61.7% of the workforce (previous year: 58.8%). The average age and length of employment were almost
unchanged from the previous year, at 40.2 years (previous year: 39.2) and 7.5 years (previous year: 6.6),
respectively. A total of 4.7% of employees worked part-time, a similar figure to the previous year (5.6%).
In fiscal 2023, five external sustainability-related site audits were carried out in accordance with PSCI
standards. The percentage of employees covered by these site audits stood at 17.1% (previous year: 38.5%).
Four of the audits assessed compliance with human rights aspects. This corresponded to a coverage of 10.4%.
In both cases, the lower percentage of total employees covered was due to the fact that three sites belonging
to a single company were audited. In the previous year, the audits took place at different companies.
Certified occupational safety management systems covered 6.6% of employees (previous year: 6.9%). Acrossthe Group, 4.5 work-related injuries occurred per million hours worked (previous year: 5.8). This means that 1.3
fewer injuries occurred per million hours worked than in the previous year. The number of work-related injuries
is subject to normal variation and partly outside of Sartorius’ control. Three work-related injuries with serious
consequences were documented in fiscal 2023 (previous year: 3). These are defined as work-related injuries
that cause, or are likely to cause, more than six months of lost time. As in the prior year, none of the work-related
injuries were fatal (previous year: 0).
Training hours totaled 276,758 hours (previous year: 232,699), an increase of 18.9%. This equated to an averageof 19.4 training hours per employee, which was also higher than the previous year’s figure (14.8 hours).
Increased use of digital training opportunities contributed to this.
The fluctuation rate increased to 14.0% (previous year: 9.2%), and the new hires rate decreased to 5.9%
(previous year: 22.9%). The higher fluctuation rate was due to targeted programs to adjust the personnel
requirements to changing demand. The reduced capacity requirement resulted in a lower rate of new hires.

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The employee net promoter score for the year stood at 3.1 on average, a significant drop from the previous
year (29.2). The annual target of 35, which is relevant for remuneration purposes, was therefore not achieved.
Various human resources measures had to be taken in 2023 (see also the explanations below regarding thefluctuation rate and rate of new hires) in response to the changed market dynamics. Designed to ensure thecompany’s long-term profitability, these measures are having a short-term impact on the main drivers of theemployee net promoter score.
Indicators Social Responsibility
Total employees as of 31.12.

2023

20221

14,614

15,942

Women in %

38.7

38.9

Age group ≤ 29 years in %

16.4

20.8

Age group 30 -49 years in %

61.7

58.8

Age group ≥ 50 years in %

21.9

20.4

2

Part-time in %

4.7

5.6

Average age

40.2

39.2

Women in management positions in %

32.3

32.9

7.5

6.6

7.1

6.1

Average years of tenure as of 31.12.2
Women
Men

7.8

6.8

< 5 years in %

55.1

61.1

5 -15 years in %

30.3

25.5

> 15 years in %

14.7

13.4

External sustainability-related site audits (PSCI audits)

5

5

17.1

38.5

- Employee coverage as of 31.12. in %

6.6

6.9

Work-related injuries 3, 4, 5

122

159

Work-related injuries per million hours worked 3, 4, 5, 6

4.5

5.8

Employee coverage in %Certified management systems according to ISO 45001

Work-related injuries with a serious outcome 3, 4, 5, 7

3

3

Fatal work-related injuries 3, 4, 5

00

27,758

232,699

19.4

14.8

18.8

15.2

Total training hours 8
Total average training hours per employee 8
Women
Men

19.7

14.5

14.0

9.2

Women

15.3

10.1

Men

13.2

8.5

Age group ≤ 29 years in %

23.9

13.3

Total fluctuation rate in %9

Age group 30 -49 years in %

11.9

7.8

Age group ≥ 50 years in %

12.4

8.9

Total new hires rate in % 10

5.9

22.9

Women

6.4

24.2

Men

5.6

22.1

Age group ≤ 29 years in %

14.1

44.2

Age group 30 - 49 years in %

4.7

20.1

Age group ≥ 50 years in %

3.0

9.4

Employee Net Promoter Score

3.1

29.2

1 The data for fiscal 2022 were taken from the 2022 Non-financial Statement.
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2 Refers to all active employees excluding vocational trainees, interns, contingent workers and inactive employees.
3 Preparation of the indicators was based on the GRI Standards.
4 This figure includes all work-related injuries that go beyond requiring basic first aid, i.e., requiring a visit to the doctor. It does notinclude commuting injuries. The figure relates to all employees who have an employment contract with Sartorius.
5 Excluding the Polyplus companies newly acquired in the reporting year
6 Hours worked relate to all active employees excluding vocational trainees, interns and contingent workers
7 Serious work-related injuries are those that have caused or will cause more than 6 months of lost time.
8 Relates only to companies that were fully consolidated for the full year.
9 The fluctuation includes voluntary, neutral and involuntary departures from the Group. It does not include exits due to temporary
contracts or moves to other parts of the Group.
10 The figures for new hires solely include the hiring of employees who did not previously have a contract with a Sartorius company aswell as the conversion of contracts of trainees and contingent workers to permanent employment.

Corporate Governance
Ambition
Corporate governance aligned with the interests of stakeholders, lawful and responsible conduct, andconstructive collaboration between the managerial bodies and within the company in a spirit of mutual trust
constitute the essential cornerstones of Sartorius’ corporate culture.
Concept and Due Diligence Processes
Corporate governance is based on the requirements defined in the German Stock Corporation Act(“Aktiengesetz”) and the recommendations of the Corporate Governance Code. The corporate governancestatement and declaration of compliance can be found on page 96 et seq. of this Annual Report.
Through its Group-wide compliance management system, Sartorius aims to ensure that board members,
executives and employees comply with all legal regulations and codes and perform their activities inaccordance with the company’s internal guidelines. A Compliance Management Manual was introduced in
the reporting year, summarizing the responsibilities and authority of individual functions and setting out theprocesses for efficient collaboration between them. The basic principles of the compliance management
system are explained in the corporate governance statement on page 96 et seq.
The issue of anti-corruption is also a central component of the compliance management system. The related
requirements employees must comply with are laid out in a dedicated Anti-Corruption Code, and employees
regularly receive training focused specifically on the Code’s contents.
Results of the Concept
In fiscal 2023, 11,570 employees (previous year: 11,883 employees) completed the Code of Conduct training
and 11,490 employees (previous year: 12,154 employees) completed the Anti-Corruption Code training. This
represents 81.1% and 80.5% of the total employees, respectively (previous year: 75.6% and 77.4%). The higher
percentage is due to the lower total number of employees.
Indicators corporate governance
Employees who completed training on Code of Conduct
Employee coverage in %Employees who completed training on anti-corruption code
Employee coverage in %

20231

20222

11,57011,883

81.1

75.6

11,49012,15480.5

77.4

1 Excluding the companies newly acquired or founded in the reporting year.
2 The data for fiscal 2022 were taken from the 2022 Non-financial Statement.

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Sustainability in the Supply Chain
Ambition
Sartorius expects its suppliers to follow and promote sustainability standards and to require the same of theirown suppliers.
Concept and Due Diligence Processes
Our fundamental sustainability requirements were laid out in our Code of Conduct for Business Partners,
which was updated in September 2022 with respect to some human rights issues in the context of theimplementation of Germany’s Supply Chain Due Diligence Act (LkSG) and published in a new version.
This Code of Conduct has been binding for new suppliers since 2022 and should also be signed by existing
suppliers.
A standardized, multi-stage process is in place to assess supplier sustainability. This is based on internal andexternal information and requires corrective measures to be taken in the event of non-compliance. In the
Bioprocess Solutions Division, a risk committee has been set up, which receives regular reports on the results
and decides on the action to be taken.
The supplier evaluation process involves reviewing compliance with sustainability requirements using selfassessments based on standardized questionnaires via recognized providers. For selected suppliers, Sartorius
engages external, independent on-site sustainability audits by external third parties. Furthermore,sustainability aspects form part of the on-site quality audits conducted by Sartorius itself.
The purchasing departments are responsible for ensuring that the Code of Conduct for Suppliers is binding
and for verifying compliance with the requirements. The quality departments are responsible for carrying out
the quality audits.
In addition, Sartorius maintains a continuous dialogue with suppliers to promote their commitment tosustainability issues.
Results of the Concept
In November 2023, the Bioprocess Solutions Division held a workshop with almost 20 selected international
suppliers at its main site in Göttingen. Among other issues, the participants discussed the topics of climatechange mitigation and the implementation of Germany’s Supply Chain Due Diligence Act (LkSG) so as tomake further progress in these areas.
As of December 31, 2023, 2,675 suppliers had signed the Sartorius Code of Conduct (previous year: 441). This
number includes all documents newly signed since October 1, 2022, which largely relate to the updated Codeof Conduct from 2022 and in some cases to the previous Code of Conduct from 2019 and mutual recognitionof equivalent codes of conduct. This equated to a 45% coverage of the purchasing volume (previous year: 12%).
Signing of the Code of Conduct was accelerated in the reporting year. In addition, the company has received
a total of 1,779 valid sustainability-related supplier self-assessments (previous year: 654). This equated to 51%
coverage of the purchasing volume, a similar figure to the previous year (49%).
Furthermore, the company carried out 62 of its own quality-related supplier audits, which included
sustainability aspects (previous year: 125). This was 50% fewer than in the previous year, since the suppliers
undergoing an audit were selected for the first time via a risk-based method using the results of thesustainability assessment process described above. In the reporting year, as in the previous year, no externalsustainability audits were yet carried out at any suppliers’ sites. The initial focus was instead on other aspectsof the due diligence system described above.
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Indicators Supply Chain
Suppliers having signed the Code of Conduct for Business Partners 2023 2
Coverage purchasing volume in %Sustainability-related supplier self-assessments as of 31.12.2,3Coverage purchasing volume as of 31.12. in %3
External sustainability-related supplier audits
Coverage purchasing volume in %Own quality-related supplier audits, which include sustainability aspects

2023

20221

2,675

441

45

12

1,779

654

51

49

0

0

0

0

62

125

1 The data for fiscal 2022 were taken from the 2022 Non-financial Statement.
2 Figures take account of all suppliers entered in the ERP system on the purchasing side. Subsidiaries are covered by the parent
company. This number includes all documents newly signed since October 1, 2022, which largely relate to the updated Code of
Conduct from 2022 and in some cases to the previous Code of Conduct from 2019 and mutual recognition of equivalent codes ofconduct.
3 Includes available sustainability-related self-assessments via recognized providers that, according to the platform, are valid as of thereporting date or whose validity date is not older than two years, provided a defined minimum score was achieved across all topics

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Combined Group Management Report Non-financial Group Statement

Disclosures Pursuant to the EU Taxonomy Regulation
The following disclosures constitute the disclosures required of the Sartorius Group in accordance with Article
8 of Regulation (EU) 2020/852 (“EU Taxonomy Regulation”) for fiscal 2023.
The EU taxonomy is a classification system for determining environmentally sustainable economic activities in
the real economy, combined with specific disclosure requirements for companies. These relate to taxonomyaligned turnover, capital expenditures and operating expenditures with respect to the EU’s six environmental
objectives: climate change mitigation, climate change adaptation, the sustainable use and protection of waterand marine resources, the transition to a circular economy, pollution prevention and control, and theprotection and restoration of biodiversity and ecosystems.
For the first time, companies are required for fiscal year 2023 to disclose taxonomy-eligible turnover, capital
expenditures and operating expenditures for all environmental objectives. In this context, the economic
activities described in the Delegated Acts are considered to be taxonomy-eligible, as they make a substantial
contribution to the achievement of the EU’s environmental objectives. In accordance with the simplified
procedure, taxonomy alignment continues to be disclosed only for the environmental objectives of climatechange mitigation and climate change adaptation. Economic activities that meet the technical screening
criteria and the minimum safeguards criteria are considered to be taxonomy-aligned.

Special Notes on Reporting
Legal Framework
Preparation of the required disclosures was associated with uncertainties for Sartorius, in particular because anumber of unanswered questions currently still exist regarding the definition of taxonomy-eligible economic
activities and the interpretation of the technical screening criteria and minimum safeguard criteria, which have
not yet been conclusively answered by the European Commission. The company has taken information into
account that was available through January 31, 2024.
Materiality approach
Capital expenditures and operating expenditures in category c were reported on the basis of materiality
thresholds. Economic activities comprising less than 1% of the total taxonomy-eligible capital and operating
expenditures were reported as non-taxonomy-eligible and therefore not assessed for taxonomy alignment.
Since Sartorius did not recognize any capital expenditures and only immaterial operating expenditures for theactivities in the nuclear energy and fossil gas sectors described in Delegated Regulation (EU) 2022/1214, thereporting pursuant to Annex II of Commission Delegated Regulation (EU) 2021/2178 does not apply. The
corresponding template can be found in the “Annex to the Key Performance Indicators under the EU
Taxonomy Regulation” section.
Procedure for Determining Taxonomy Alignment (“Compliance Assessment”)
Sartorius used a three-step process to determine which turnover, capital expenditures, and operating
expenditures were taxonomy-aligned:▪ Determination of Generally Taxonomy-Eligible Economic Activities: The process ofdetermining the Group’s economic activities that are generally taxonomy-eligible was carried out
separately for the breakdown of turnover as well as capital expenditures and operating
expenditures. The results are each described in the following sections on taxonomy-aligned
turnover, capital expenditures, and operating expenditures, respectively.

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Combined Group Management Report Non-financial Group Statement▪ Assessment of Compliance with the Technical Screening Criteria: Compliance with thetechnical screening criteria, which include assessing whether the contribution to an EU
environmental objective is substantial (“Substantial contribution” – SC) and whether the other EU
environmental objectives are not significantly harmed (“Do no significant harm” – DNSH), wasdetermined by means of a survey of the relevant Group companies. The results are described ineach of the following sections.
▪ Assessment of Compliance with the Minimum Safeguards: Sartorius assessed and determined
compliance with the minimum safeguards criteria based on the recommendations contained in
the Final Report on Minimum Safeguards published by the European Platform on Sustainable
Finance in October 2022 for the following four topics as follows:▪ Taxes: In this regard, the Group refers in particular to the existing Group-wide risk management
system, which is described in the “Opportunity and Risk Report” section of this Annual Report
starting on page 73 et seq. Responsibility for tax compliance generally lies with the local
management of the individual Group companies. These are supported by both local tax
consulting firms and the central Group Tax Department. A system of various measures, such as
monitoring local regulations (filing deadlines, tax rates, etc.) and tax risks, ensures that informationis collected within the Group and reported to the Executive Board accordingly.
▪ Corruption and Bribery: The Group refers to the existing Group-wide compliance management
system, which is described in the “Corporate Governance Report” section of this Annual Report
starting on page 96 et seq.
▪ Fair Competition: The Group refers to the existing Group-wide compliance management system,
which is described in the “Corporate Governance Report” section of this Annual Report startingon page 96 et seq.
▪ Human Rights: With respect to the required human rights due diligence system in accordancewith the UN Guiding Principles on Business and Human Rights and the OECD Guidelines forMultinational Enterprises, the Group refers to the existing measures for its own sites and direct
and indirect suppliers described in this Non-financial Statement, which can be found in the “Social
Responsibility” and “Sustainability in the Supply Chain” sections, respectively. Sartorius’ humanrights due diligence system does not extend to customer relationships, as the Group has not
identified any relevant areas of risk stemming from its products and services. Since the taxonomyaligned capital expenditures and operating expenditures reported below for fiscal 2023 relate toGermany, Sartorius has assessed and determined the effectiveness of the system exclusively
within this framework.
Avoiding Double Counting
With legislation having expanded the list of taxonomy-eligible economic activities, Sartorius is required toreport on taxonomy-eligible turnover for the first time in fiscal year 2023. Since this relates exclusively to asingle environmental objective – transition to a circular economy – rather than to multiple environmental
objectives, the possibility of double counting in turnover reporting is ruled out.
In the reporting year, capital and operating expenditures included, for the first time, expenditures related totaxonomy-aligned economic activities (category a capital and operating expenditures). These expenditures at
Sartorius are contributing to the transition to a circular economy. Capital and operating expenditures in thereporting year also included spending related to the acquisition of products from taxonomy-eligible economic
activities (category c). Data collection was therefore designed to distinguish between the two types of
expenditure and avoid double counting in expenditure reporting.
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Key Performance Indicators under the EU Taxonomy Regulation
In the following tables, Sartorius summarizes the proportion of its turnover, capital expenditures and operating
expenditures attributable to taxonomy-eligible and taxonomy-aligned economic activities in fiscal year 2023.
Turnover, capital expenditures and operating expenditures attributable to EU Taxonomy Regulation in FY 2023
Indicator/
Environmental
targetTaxonomyeligible and aligned

Taxonomyeligible, but
not -aligned

Taxonomy
non-eligible

Turnovern. a. 1

39%

61%

Circular economy

Manufacture of electronic equipment

n. a. 129%

Circular economy

Repair services

n. a. 1

7%

Circular economy

Spare parts sales

n. a. 1

1%

Circular economy

Provision of IT data-driven solutions

n. a.

1

1%

5%

22%

5%

12%

Activity

Capitalexpenditures
Climate protection

Acquisition and ownership of buildings

Climate protection

Vehicle leasing

0%

1%

Circular economy

Manufacture of electronic equipment

n. a. 1

8%

Circular economy

Repair services

n. a. 1

1%

Provision of IT data-driven solutions

n. a. 1

1%

2%

40%

Circular economy

73%

Operatingexpenditures
Climate protection

Acquisition and ownership of buildings

2%

17%

Climate protection

Vehicle leasing

0%

2%
11%
11%

Circular economy

Manufacture of electronic equipment

n. a. 1

Circular economy

Provision of IT data-driven solutions

n. a. 158%

1 As it was not yet mandatory to assess the taxonomy alignment of these activities for fiscal year 2023, no data are yet available.

Detailed information on the individual key performance indicators including the relevant economic activities
can be found in the section “Notes of the Key Performance Indicators under the EU Taxonomy Regulation”
and the official templates in the section “Annex to the Key Performance Indicators under the EU Taxonomy
Regulation.”

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Notes of the Key Performance Indicators under the EU Taxonomy
Regulation
Turnover from Taxonomy-Eligible and Taxonomy-Aligned Economic Activities
The turnover pursuant to the EU Taxonomy Regulation corresponds to the figure reported in the Statementof Profit or Loss for the fiscal year in question on page 177 of this Annual Report, which was determined on thebasis of the International Financial Reporting Standards (IFRS) applicable to the consolidated financial
statements.
The legislation expanded the list of taxonomy-eligible economic activities in the reporting year. Based on thislist, the Sartorius Group generates turnover from the following taxonomy-eligible economic activities set out
in the Delegated Act on the transition to a circular economy:▪ Activity 1.2: Manufacture of electrical and electronic equipment▪ Activity 5.1: Repair, refurbishment and remanufacturing▪ Activity 5.2: Sale of spare parts▪ Activity 4.1: Provision of IT/OT data-driven solutions and software
In accordance with the applicable simplified procedure, the presentation of taxonomy-aligned turnover infiscal year 2023 continues to relate only to the environmental objectives of climate change mitigation andclimate change adaptation. Accordingly, taxonomy-aligned turnover accounted for 0% of total consolidated
turnover in fiscal 2023 (previous year: 0%). The Delegated Acts on climate change mitigation and climatechange adaptation applicable to these objectives currently address only particularly climate-relevant
economic activities, with which the Group does not generate any sales revenue.
Capital Expenditures for Taxonomy-Eligible and Taxonomy-Aligned Economic Activities
Capital expenditures in accordance with the EU Taxonomy Regulation consisted of gross additions to tangible
and intangible fixed assets in the reporting year, including additions from business acquisitions. In this context,
goodwill is not taken into account. Capital expenditures were measured on the basis of the International
Financial Reporting Standards (IFRS) applicable to the consolidated financial statements. Capital
expenditures correspond to the sum of the amounts recognized in the notes to the consolidated financial
statements from investment and additions from acquisitions which are presented in the sections “15. Other
intangible assets” on page 206, “16. Property, plant and equipment” on page 209 et seq., and “17. Leases” onpage 210 et seq.
In relation to taxonomy-eligible turnover, Sartorius calculated category a capital expenditures in thereporting year for the first time. There are currently no category b capital expenditures – i.e. that are part of aplan to expand taxonomy-aligned economic activities or to transform taxonomy-eligible into taxonomyaligned economic activities (“CapEx plan”). As in the previous year, the company has also recognizedcategory c capital expenditures for the acquisition of products and services relating to taxonomy-eligible
economic activities from the Delegated Act on climate change mitigation and climate change adaptation:▪ Activity 6.5: Transport by motorbikes, passenger cars and light commercial vehicles▪ Activity 7.7: Acquisition and ownership of buildings
In accordance with the applicable simplified procedure, the presentation of taxonomy-aligned capital
expenditures in fiscal year 2023 continues to relate only to the environmental objectives of climate change
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mitigation and climate change adaptation. Accordingly, there was no assessment of compliance with thetechnical screening criteria for category a capital expenditures in fiscal 2023.
Sartorius’ assessment of compliance with the technical screening criteria for acquired taxonomy-eligible
economic activities (category c) resulted in the conclusion that the taxonomy-eligible amounts for Activity 6.5
cannot be designated as taxonomy-aligned due to a lack of information supporting compliance with the
DNSH criteria for the EU environmental objective “pollution prevention and control.” Capital expenditures on
vehicles already include numerous electric cars. This means that the company has met key EU taxonomy
criteria, for example with regard to CO2 emissions. Sartorius could not, however, provide full evidence that
other requirements, including the mandatory EU tire labels, had been met.
With respect to Activity 7.7, compliance with the technical screening criteria could only be determined for thecompany’s buildings in Germany. This assessment was carried out on the basis of existing and planned
certifications by the German Sustainable Building Council (DGNB) and energy performance certificates,
among other data. Sartorius was able to successfully evaluate the SC and DNSH criteria for most of thebuildings in Germany.
As such, taxonomy-aligned capital expenditures accounted for 5% of all capital expenditures in fiscal 2023
(previous year: 13%) and have therefore fallen year on year. This was attributable in particular to the acquisitionof Polyplus (see the Business Combinations section on pages 197), which significantly increased total capital
expenditures as the denominator and therefore reduced the relative share of the taxonomy-aligned
expenditure. Lower investment in buildings compared with the previous year also played a role.
Operating expenditures for Taxonomy-Eligible and Taxonomy-Aligned Economic Activities
Operating expenditures as defined in the EU Taxonomy Regulation include all direct, non-capitalized costs
associated with research and development, renovation measures, short-term leases, and maintenance andrepair.
In relation to taxonomy-eligible turnover, Sartorius calculated category a operating expenditures in thereporting year for the first time. There are currently no category b operating expenditures. As in the previous
year, the company has also recognized category c operating expenditures for the acquisition of products andservices relating to taxonomy-eligible economic activities from the Delegated Act on climate change
mitigation and climate change adaptation:▪ Activity 6.5: Transport by motorbikes, passenger cars and light commercial vehicles▪ Activity 7.7: Acquisition and ownership of buildings
The associated operating expenditures were allocated based on the capital expenditures determined to betaxonomy-aligned. At Sartorius, these only include the costs associated with renovating and maintaining
buildings.
As such, taxonomy-aligned operating expenditures accounted for 2% of all operating expenditures in fiscal
2023 (previous year: 1%).

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Annex to the Key Performance Indicators under the EU Taxonomy
Regulation
Templates in accordance with Annex I to Delegated Regulation (EU) 2021/2178
Proportion of turnover from products or services associated with taxonomy-aligned economic activities
FY 2023

Substantial contribution criteria
Climate change
mitigation (5)Climate change
adaption (6)Water (7)Pollution (8)Circular
Economy (9)Biodiversity (10)Proportion of
turnover (4)Turnover (3)Economic
activities (1)A. TAXONOMY-ELIGIBLE ACTIVITIES

2

A.1. Environmentally sustainable activities (taxonomy-aligned)

3

Turnover of environmentally
sustainable activities(taxonomy-aligned) (A.1)

0 € in mill.

0%

n.r.

n.r.

n.r.

n.r.

n.r.

n.r.

4

of which enabling0 € in mill.

0%

n.r.

n.r.

n.r.

n.r.

n.r.

n.r.

5

of which transitional0 € in mill.

0%

6

A.2 Taxonomy-eligible but not environmentally sustainable activities (not taxonomy-aligned activities)

7

Manufacture ofelectrical andelectronic equipment

CE 1.2994,0€ in mill.

29%

N/EL

N/EL

N/EL

N/EL

EL

N/EL

8

Provision of IT/OT
data-driven solutions

CE 4.1

44,4€ in mill.

1%

N/EL

N/EL

N/EL

N/EL

EL

N/EL

9

Repair, refurbishment
and remanufacturing CE 5.1

229,4€ in mill.

7%

N/EL

N/EL

N/EL

N/EL

EL

N/EL

CE 5.2

50,1€ in mill.

1%

N/EL

N/EL

N/EL

N/EL

EL

N/EL

Turnover of taxonomy-eligible
but not environmentally
sustainable activities(not taxonomy-aligned
11 activities) (A.2)

1.318€ in mill.

39%

0%

39%

0%

0%

0%

0%

A. Turnover of taxonomy12 eligible activities (A.1 + A.2)

1.318
€ in mill.

39%

0%

39%

0%

0%

0%

0%

10 Sale of spare parts

Code (2)Row number
1

13 B. TAXONOMY-NON-ELIGIBLE ACTIVITIES
Turnover of Taxonomy14 non-eligible activities

2.078€ in mill.

61%

15 Total

3.396€ in mill.

100%

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Combined Group Management Report Non-financial Group Statement

DNSH-criteria ("Does Not Significantly Harm")
Water (13)Pollution (14)Circulareconomy (15)Biodiversity (16)Minimum safeguards (17)Proportion oftaxonomy-aligned(A.1) or -eligible (A.2)
turnover, year 2022
(18)

n.r.

n.r.

n.r.

n.r.

n.r.

n.r.

0%

n.r.

n.r.

n.r.

n.r.

n.r.

n.r.

n.r.

0%

Category transitional activity (20)

Climate change
adaption (12)

n.r.

4

Category enabling
activity (19)

Climate change
mitigation (11)Row number
3

1
2

5

0%

E
T

6

7

n.r.

8

n.r.

9

n.r.

10

n.r.

11

n.r.

12

n.r.

Y – Yes, taxonomy-eligible activity and taxonomy-aligned with the relevant environmental objective
N – No, taxonomy-eligible activity but not taxonomy-aligned with the relevant environmental objective
N/EL – ‘Not eligible’, activity not taxonomy-eligible for the relevant environmental objective
CE – Circular economy

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Combined Group Management Report Non-financial Group Statement

Proportion of CapEx from products or services associated with taxonomy-aligned economic activities

FY 2023

Substantial contribution criteria
Climate change
mitigation (5)Climate change
adaption (6)Water (7)Pollution (8)Circular
Economy (9)Biodiversity (10)3Acquisition and ownership of buildings
CCM 7.7

77.9€ in mill.

5%

Y

N

N/EL

N/EL

N/EL

N/EL

4

CapEx of environmentally
sustainable activities(taxonomy-aligned) (A.1)

77.9€ in mill.

5%

5%

0%

0%

0%

0%

0%

of which enabling

77.9€ in mill.

5%

5%

0%

0%

0%

0%

0%

6

of which transitional0€ in mill.

0%

7

A.2 Taxonomy-eligible but not environmentally sustainable activities (not taxonomy-aligned activities)

8

Transport by
motorbikes, passenger
cars and lightcommercial vehicles
CCM 6.5

12.4€ in mill.

1%

EL

N/EL

N/EL

N/EL

N/EL

N/EL

9

Acquisition andownership of buildings CCM 7.7

194.5€ in mill.

12%

EL

N/EL

N/EL

N/EL

N/EL

N/EL

CE 1.2119.0€ in mill.

8%

N/EL

N/EL

N/EL

N/EL

EL

N/EL

CE 4.1

16.4€ in mill.

1%

N/EL

N/EL

N/EL

N/EL

EL

N/EL

Repair, refurbishment
12 and remanufacturing CE 5.1

9.4€ in mill.

1%

N/EL

N/EL

N/EL

N/EL

EL

N/EL

CapEx of taxonomy-eligible but
not environmentally sustainable
activities (not taxonomy-aligned
13 activities) (A.2)

351.6€ in mill.

22%

13%

0%

0%

0%

10%

0%

A. CapEx of taxonomy14 eligible activities (A.1 + A.2)

429.6
€ in mill.

27%

18%

0%

0%

0%

10%

0%

Provision of IT/OT
11 data-driven solutions

Proportion of
CapEx (4)A.1. Environmentally sustainable activities (taxonomy-aligned)

Manufacture ofelectrical and
10 electronic equipment

CapEx (3)Economic
activities (1)A. TAXONOMY-ELIGIBLE ACTIVITIES

2

5Code (2)Row number
1

15 B. TAXONOMY-NON-ELIGIBLE ACTIVITIESCapEx of Taxonomy16 non-eligible activities

1,133.6€ in mill.

73%

17 Total

1,563.1€ in mill.

100%

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Combined Group Management Report Non-financial Group Statement

DNSH-criteria ("Does Not Significantly Harm")
Climate change
adaption (12)Water (13)Pollution (14)Circulareconomy (15)Biodiversity (16)Minimum safeguards (17)Proportion oftaxonomy-aligned(A.1) or -eligible (A.2)
CapEx, year 2022 (18)Category enabling
activity (19)

Y

Y

Y

Y

Y

Y

Y

13%

E

4

Y

Y

Y

Y

Y

Y

Y

13%

5

Y

Y

Y

Y

Y

Y

Y

13%

Category transitional activity (20)

Climate change
mitigation (11)Row number
3

1
2

6

0%

E
T

7

8

1%

9

21%

10

0%

11

0%

12

0%

13

22%

14

35%

Y – Yes, taxonomy-eligible activity and taxonomy-aligned with the relevant environmental objective
N – No, taxonomy-eligible activity but not taxonomy-aligned with the relevant environmental objective
N/EL – ‘Not eligible’, activity not taxonomy-eligible for the relevant environmental objective
CE – Circular economy

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Combined Group Management Report Non-financial Group Statement

Proportion of OpEx from products or services associated with taxonomy-aligned economic activities
FY 2023

Substantial contribution criteria
Climate change
mitigation (5)Climate change
adaption (6)Water (7)Pollution (8)Circular
Economy (9)Biodiversity (10)Proportion of
OpEx (4)OpEx (3)Economic
activities (1)Code (2)Row number
1

A. TAXONOMY-ELIGIBLE ACTIVITIES

2

A.1. Environmentally sustainable activities (taxonomy-aligned)

3

Acquisition and ownership of buildings
CCM 7.7

2.9€ in mill.

2%

Y

N

N/EL

N/EL

N/EL

N/EL

4

CapEx of environmentally
sustainable activities(taxonomy-aligned) (A.1)

2.9€ in mill.

2%

2%

0%

0%

0%

0%

0%

5

of which enabling

2.9€ in mill.

2%

2%

0%

0%

0%

0%

0%

6

of which transitional0€ in mill.

0%

7

A.2 Taxonomy-eligible but not environmentally sustainable activities (not taxonomy-aligned activities)

8

Transport by
motorbikes, passenger
cars and lightcommercial vehicles
CCM 6.5

3.7€ in mill.

2%

EL

N/EL

N/EL

N/EL

N/EL

N/EL

9

Acquisition andownership of buildings CCM 7.7

26.5€ in mill.

17%

EL

N/EL

N/EL

N/EL

N/EL

N/EL

Manufacture ofelectrical and
10 electronic equipment

CE 1.2

17.3€ in mill.

11%

N/EL

N/EL

N/EL

N/EL

EL

N/EL

Provision of IT/OT
11 data-driven solutions

CE 4.1

17.0€ in mill.

11%

N/EL

N/EL

N/EL

N/EL

EL

N/EL

OpEx of taxonomy-eligible but
not environmentally sustainable
activities (not taxonomy-aligned
12 activities) (A.2)

64.5€ in mill.

40%

19%

0%

0%

0%

22%

0%

A. OpEx of taxonomy13 eligible activities (A.1 + A.2)

67.4
€ in mill.

42%

21%

0%

0%

0%

22%

0%

14 B. TAXONOMY-NON-ELIGIBLE ACTIVITIESOpEx of Taxonomy15 non-eligible activities

92.5€ in mill.

58%

16 Total

159.9€ in mill.

100%

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Combined Group Management Report Non-financial Group Statement

DNSH-criteria ("Does Not Significantly Harm")
Climate change
adaption (12)Water (13)Pollution (14)Circulareconomy (15)Biodiversity (16)Minimum safeguards (17)Proportion oftaxonomy-aligned(A.1) or -eligible (A.2)
OpEx, year 2022 (18)Category enabling
activity (19)

Y

Y

Y

Y

Y

Y

Y

1%

E

4

Y

Y

Y

Y

Y

Y

Y

1%

5

Y

Y

Y

Y

Y

Y

Y

1%

Category transitional activity (20)

Climate change
mitigation (11)Row number
3

1
2

6

0%

E
T

7

8

2%

9

16%

10

0%

11

0%

12

18%

13

19%

Y – Yes, taxonomy-eligible activity and taxonomy-aligned with the relevant environmental objective
N – No, taxonomy-eligible activity but not taxonomy-aligned with the relevant environmental objective
N/EL – ‘Not eligible’, activity not taxonomy-eligible for the relevant environmental objective
CE – Circular economy

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Sartorius

Combined Group Management Report Non-financial Group Statement

Templates in accordance with Annex XII to Delegated Regulation (EU) 2021/2178
Template 1: Activities in the nuclear energy and fossil gas sectors
Nuclear energy related activities
1.

The undertaking carries out, funds or has exposures to research, development, demonstrationand deployment of innovative electricity generation facilities that produce energy from nuclear
processes with minimal waste from the fuel cycle.

no2.

The undertaking carries out, funds or has exposures to construction and safe operation of new
nuclear installations to produce electricity or process heat, including for the purposes of district
heating or industrial processes such as hydrogen production, as well as their safety upgrades,
using best available technologies.

no3.

The undertaking carries out, funds or has exposures to safe operation of existing nuclear
installations that produce electricity or process heat, including for the purposes of district
heating or industrial processes such as hydrogen production from nuclear energy, as well as theirsafety upgrades.

noFossil gas related activities
4.

The undertaking carries out, funds or has exposures to construction or operation of electricity
generation facilities that produce electricity using fossil gaseous fuels.

no5.

The undertaking carries out, funds or has exposures to construction, refurbishment, andoperation of combined heat/cool and power generation facilities using fossil gaseous fuels.

no6.

The undertaking carries out, funds or has exposures to construction, refurbishment andoperation of heat generation facilities that produce heat/cool using fossil gaseous fuels.

noTemplates 2 -5:
not relevant

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Sartorius

Combined Group Management Report Non-financial Group Statement

Notes on the Calculation of GHG Emissions
Applied Standards
Accounting for GHG emissions is based on the GHG Protocol’s 2004 Corporate Accounting and ReportingStandard and 2011 Corporate Value Chain (Scope 3) Accounting and Reporting Standard. Reporting is basedon the mandatory disclosures set out therein. Operational control was selected as the consolidation approach.

Data Concepts
The data concepts used in fiscal 2023 are described in more detail below for each GHG category. These
concepts were unchanged from the previous year.
Scope 1
Fuel consumption and fugitive emissions for solvents and refrigerants were multiplied by a specific emission
factor.
Scope 2The consumption of electricity, heating, and cooling was multiplied by a specific emission factor.
Scope 3▪ Category 1: “Purchased goods and services”▪ The weight or grouped operating expenditures for purchased goods and services was multiplied
by a specific emission factor.
▪ The “Adjusted gross GHG intensity per net turnover – market-based calculation” (also referred toas “CO2 emission intensity,” see “Climate” section) accounts in the “Purchased goods andservices” GHG category only for the goods and services actually consumed for the manufactureof Sartorius’ products and services sold during the fiscal year. This means that the data have beenadjusted for warehouse inventories.
▪ Category 2: “Capital goods”
The grouped capital expenditures for goods and services were multiplied by a specific emission
factor.
▪ Category 3: “Fuel- and energy-related activities (not included in Scope 1 and 2)”
The fuel and energy consumption used to calculate Scope 1 and 2 GHG emissions was each
multiplied by specific emission factors.
▪ Category 4: “Upstream transportation and distribution”
GHG emissions reported by the largest carriers were accounted for and logistics expenditures
not covered by this method were multiplied by an average spend-based emission factor.

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Sartorius

Combined Group Management Report Non-financial Group Statement▪ Category 5: “Waste generated in operations”
The amount of waste generated was multiplied by emission factors specific to each material andmethod of disposal.
▪ Category 6: “Business travel”
The recorded train, airplane, and rental car routes as well as the number of nights spent in hotels
were each multiplied by specific emission factors. Routes and nights spent in hotels that were
not recorded were estimated in each case and also multiplied by a specific emission factor.
▪ Category 7: “Employee commuting”
The average distance employees commuted per day was extrapolated based on the number of
employees and scaled using on-site attendance days and estimated work weeks, and the result
was multiplied by emission factors specific to each method of transportation.
▪ Category 8: “Upstream leased assets”
No GHG emissions (0 t CO2eq) are reported in the category “Upstream leased assets” because
energy consumption is fully controlled by Sartorius and the corresponding emissions are
therefore already presented in Scope 1 and 2.
▪ Category 9: “Downstream transportation and distribution”
GHG emissions accounted for in the “Upstream transportation and distribution” category were
multiplied by an estimated factor for the ratio of paid to unpaid transportation activities tocustomers in a warehouse selected based on data availability.
▪ Category 10: “Processing of sold products”
In accordance with the GHG Protocol, no GHG emissions (0 t CO 2eq) are reported in the“Processing of sold products” category because Sartorius cannot currently account for theseemissions appropriately given the wide range of potential options available for further
processing the Group’s products, each of which has its own specific GHG profile, and because,
according to an estimate, they are also not material to the Group’s overall GHG accounting.
▪ Category 11: “Use of sold products”
Turnover generated with energy-consuming product groups was multiplied by specific energy
factors determined on the basis of representative products. The resulting total energy
consumption of the products sold was multiplied by a global emission factor for electricity.
▪ Category 12: “End-of-life treatment of sold products”
Sartorius applied the global disposal method mix to the estimated weight of products sold (seethe “What a waste 2.0” study, 2018 World Bank Report) and multiplied each by emission factors
specific to the material and the disposal method.

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Sartorius

Combined Group Management Report Non-financial Group Statement▪ Category 13: “Downstream leased assets”
No GHG emissions (0 t CO2eq) are reported in the category “Downstream leased assets”
because energy consumption is fully controlled by Sartorius and the corresponding emissions
are therefore already presented in Scope 1 and 2.
▪ Category 14: “Franchises”
No GHG emissions (0 t CO2eq) are reported in the “Franchises” category because Sartorius
does not currently distribute its products through franchises.
▪ Category 15: “Investments”
No GHG emissions (0 t CO2eq) are reported in the “Investments” category, as the relevant
shareholdings from a GHG perspective have been classified as not material in the financial
reporting for fiscal 2023, and the GHG emissions related to this shareholdings have also beenassessed as not material to the Group’s overall GHG accounting, according to an estimate.

Emission Factors
Emission factors from various external providers and databases were used for GHG accounting, as were selfcalculated average factors. The providers, databases and self-calculated average factors were unchanged
from the previous year.
Emission factors applied in FY 2023
Scope 1
Defra (version 12, 07/2023)

X

MLC (version 16.0, 10/2023)

X

VfU (version 03/2022)

X

Scope 2

Scope 3
X

X

X

Ecoinvent (version 3,9, 2022)X

EPA (version 5.0, 05/2023)

X

EPA – spend based (2020)

X

GHG Protocol (version 19.0, 04/2023)

X

IEA (version 6, 2024)

X

Ecometrica (Version 2022)

X

Self-calculated average factors

X

Inflation was not taken into account in calculating expenditure- and turnover-based GHG emissions. This affects
the categories “Purchased goods and services,” “Capital goods,” “Upstream transportation and distribution,”“Downstream transportation and distribution,” “Use of sold products” and “End-of-life treatment of soldproducts.” The aim here is to avoid distorting the reported turnover figure used to calculate GHG intensity.

Additional Remarks
Sartorius currently treats the GHG emissions calculated using the data concepts described above as merely anindication, since they are largely based on modeling that involves various assumptions and estimates. The
accuracy of GHG accounting will be gradually improved further in the coming years so as to enable better
management of emissions. This will involve switching from the expenditure-based calculation method to a more
specific, driver-based calculation method, particularly affecting the largest GHG categories in the upstream
value chain: “Purchased goods and services” and “Upstream transportation and distribution.”
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Sartorius

Combined Group Management Report Non-financial Group Statement

Independent Assurance Practitioner´s Report1
To Sartorius AG, Göttingen
We have performed an independent limited assurance engagement on the Non-financial Group Statementof Sartorius AG, Göttingen (further “Sartorius“ or the “Group”) as well as the by reference qualified parts“Business Model, Strategy and Targets” and “Opportunities and Risks” of the group management report(further: “Non-Financial Statement“) for the business year from January 1 to December 31, 2023.
In the Non-Financial Statement Sartorius refers to the corporate governance statement and the declarationof compliance. The adequacy of these declarations and the accuracy of the conclusions drawn therefrom were
not part of our limited assurance engagement.
As presented in the non-financial Group statement, supplier audits of production facilities were carried out in
2023 as part of the quality audits by Sartorius AG to monitor compliance with environmental, social and healthstandards.
Sartorius AG and the Stedim Biotech S.A. subgroup were assessed in sustainability ratings, as presented in the
non-financial statement.
The appropriateness and accuracy of the conclusions drawn from the respective quality audit activities
performed and the appropriateness and accuracy of the analyses and assessments underlying thesustainability ratings were not part of our audit.

Responsibility of the Legal Representatives
The legal representatives of Sartorius AG are responsible for the preparation of the Non-Financial Statement
for the business year from January 1 to December 31, 2023 in accordance with Sections 315c in conjunction
with 289c to 289e HGB [Handelsgesetzbuch: German Commercial Code] and with Article 8 of REGULATION(EU) 2020/852 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of June 18, 2020 on theestablishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088(further “EU Taxonomy Regulation“) and the supplementing Delegated Acts as well as the interpretation of
the wording and terms contained in the EU Taxonomy Regulation and in the supplementing Delegated Acts
by the Company as disclosed in Section “Disclosures Pursuant to the EU Taxonomy Regulation” of the NonFinancial Statement.
This responsibility of the legal representatives includes the selection and application of appropriate methods
to prepare the Non-Financial Statement and the use of assumptions and estimates for individual disclosures
which are reasonable under the given circumstances. Furthermore, the legal representatives are responsible
for such internal control as they consider necessary to enable the preparation of the Non-Financial Statement
in a way that is free from material misstatement, whether due to fraud (manipulation of the Non-Financial
Statement) or error.
The EU Taxonomy Regulation and the supplementing Delegated Acts contain wording and terms that are still
subject to substantial uncertainties regarding their interpretation and for which not all clarifications have been
1 Our engagement applied to the German version of the Report. This text is a translation of the Independent Assurance Report issuedin German language, whereas the German text is authoritative.

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Combined Group Management Report Non-financial Group Statement

published yet. Therefore, the legal representatives have included a description of their interpretation in
Section “Disclosures Pursuant to the EU Taxonomy Regulation” of the Non-Financial Statement. They are
responsible for its tenability. Due to the immanent risk that indeterminate legal terms may be interpreted
differently; the legal conformity of the interpretation is subject to uncertainties.

Independence and Quality Assurance of the Assurance Practitioner’s
firm
We have complied with the independence and quality assurance requirements set out in the national legal
provisions and professional pronouncements, in particular the Professional Code for German Public Auditors
and Chartered Accountants (in Germany) and the quality assurance standard of the German Institute of Public
Auditors (Institut der Wirtschaftsprüfer, IDW) regarding quality assurance requirements in audit practice (IDWQMS 1).

Responsibility of the Assurance Practitioner
Our responsibility is to express a conclusion with limited assurance on the Non-Financial Statement based on
our assurance engagement.
We conducted our assurance engagement in accordance with the International Standard on Assurance
Engagements (ISAE) 3000 (Revised): “Assurance Engagements other than Audits or Reviews of Historical
Financial Information” issued by the IAASB. This standard requires that we plan and perform the assurance
engagement to obtain limited assurance about whether any matters have come to our attention that cause us
to believe, that▪

the Non-Financial Statement of the Group for the business year from January 1 to December 31,
2023 has not been prepared, in all material respects, in accordance with Sections 315c inconjunction with 289c to 289e HGB and with the EU Taxonomy Regulation and the
supplementing Delegated Acts as well as the interpretation of the wording and terms containedin the EU Taxonomy Regulation and in the supplementing Delegated Acts by the legal
representatives as disclosed in Section “Disclosures Pursuant to the EU Taxonomy▪

the Group’s non-financial disclosures for the business year from January 1 to December 31, 2023
have not been prepared, in all material respects, in accordance with the reporting criteria.

In a limited assurance engagement the procedures performed are less extensive than in a reasonableassurance engagement and accordingly, a substantially lower level of assurance is obtained. The selection of
the assurance procedures is subject to the professional judgment of the assurance practitioner.
In the course of our assurance engagement we have, among other things, performed the following assurance
procedures and other activities:▪

Obtaining an understanding of the structure of the Group's sustainability organization andstakeholder engagement.

▪

A risk assessment, including a media analysis, of relevant information about the Group's
sustainability performance during the reporting period.

▪

Inquiries of the legal representatives and relevant employees involved in the preparation of theNon-Financial Statement about the preparation process, about the internal control system
related to this process, and about disclosures in the Non-Financial Statement.
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Sartorius

Combined Group Management Report Non-financial Group Statement▪

Identification of probable risks of material misstatement in the Non-Financial Statement.

▪

Reconciliation of selected disclosures with the corresponding data in the consolidated financial
statements and the group management report.

▪

Analytical assessment of the data and trends of the quantitative disclosures reported forconsolidation at Group level by all entities included in the scope of the Non-Financial
Statement.

▪

Evaluation of local data collection, validation and reporting processes as well as the reliability ofreported data based on a sample of the sites at Sartorius Stedim Bioprocess SARL in M’Hamdia(Tunisia).

▪

Assessment of the overall presentation of the disclosures in the Non-Financial Statement.

With regard to the audit of the non-financial information on the EU Taxonomy, the following audit procedures
and other activities were performed, among others:▪

Interviewing responsible employees at the Group level to obtain an understanding of theprocedures for identifying taxonomy-eligible and -aligned economic activities in accordancewith the EU Taxonomy.

▪

Assessment of the design and implementation of systems, processes and measures for theidentification, processing and monitoring of data on sales, capital expenditures and operating
expenditures for the taxonomy-eligible and -aligned economic activities.

▪

Interviewing staff at the corporate level responsible for identifying disclosures of concepts, due
diligence processes, results, and risks, performing internal control actions, and consolidating thedisclosures.

▪

Assessing the process for identifying taxonomy-eligible and -aligned economic activities andthe corresponding disclosures in the Non-Financial Statement.

▪

Assessing the overall presentation of the EU Taxonomy disclosures

In determining the disclosures in accordance with Article 8 of the EU Taxonomy Regulation, the legal
representatives are required to interpret undefined legal terms. Due to the immanent risk that undefined legal
terms may be interpreted differently, the legal conformity of their interpretation and, accordingly, ourassurance engagement thereon are subject to uncertainties.

Assurance Opinion
Based on the assurance procedures performed and the evidence obtained, nothing has come to our attention
that causes us to believe that the Non-Financial Statement of Sartorius AG for the business year from January
1, 2023 to December 31, 2023 has not been prepared, in all material respects, in accordance with Sections 315c
in conjunction with 289c to 289e HGB and with the EU Taxonomy Regulation and the supplementing
Delegated Acts as well as the interpretation disclosed in Section “Disclosures Pursuant to the EU Taxonomy
Regulation” of the Non-Financial Statement.
We do not express an opinion on the corporate governance statement referred to in the Non-Financial
Statement or on the declaration of compliance, which were not part of our assurance engagement.
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Combined Group Management Report Non-financial Group Statement

Restriction of Use/Clause on General Engagement Terms
This assurance report is solely addressed to Sartorius AG, Göttingen.
Our assignment for the Supervisory Board of Sartorius AG, Göttingen and professional liability is governed by
the General Engagement Terms for Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften (Allgemeine
Auftragsbedingungen für Wirtschaftsprüfer und Wirtschaftsprüfungsgesellschaften) in the version dated
January 1, 2017 https://www.kpmg.de/bescheinigungen/lib/aab_english.pdf). By reading and using theinformation contained in this report, each recipient confirms notice of provisions of the General Engagement
Terms (including the limitation of our liability for negligence to EUR 4 Mio as stipulated in No. 9) and accepts
the validity of the General Engagement Terms with respect to us.

Hamburg, February 8, 2024
KPMG AG
Wirtschaftsprüfungsgesellschaft

Gerd Krauseppa. Katrin MathiasStart145