ESRS S1 – Own workforce of the KION Group

Human rights due diligence and the material topic ‘Own workforce of the KION Group’ are managed in the context of the ‘Occupational health and safety’ action field in the sustainability strategy (see ‘Strategy targets and target achievement in 2025’).

Material impacts and their interaction with strategy and business model in relation to own workforce (S1 SBM-3)

In the context of the ‘Working conditions’ sub-topic, work-related accidents and injuries among the KION Group’s own workforce continued to be deemed a negative material impact in the double materiality analysis.

In the ‘Occupational health and safety’ action field, skills training, continuing professional development, and support for employees’ mental health are an integral part of the KION Group’s business processes and are the fundamental basis of a safe and sustainable working environment. Nevertheless, work-related accidents and injuries do occur at the Group’s own production, service, and logistics sites due to the multifaceted, technical workflows. The KION Group’s aim is therefore to prevent work-related accidents and injuries by ensuring a high standard of workplace safety and protection for the workforce.

The central HSE function plays a key role in the development of the ‘Occupational health and safety’ action field (see ‘Processes for engaging with own workforce and workers’ representatives about impacts’).

It is highly unlikely that there is a significant risk of forced labor or child labor within the KION Group’s workforce, including its trainees. This is set out in the document ‘Group internal human rights assessment & due diligence 2024/2025’, which is available on the KION Group website at www.kiongroup.com/en/About-us/Management. Implementation of, and adherence to, these policies is the responsibility of the CPSO.

Occupational accidents and injuries (negative impact)

Despite the high level of occupational health and safety, the nature of the activities in the manufacturing industry means that there is an inherent risk of occupational accidents and injuries that can have potentially significant negative impacts. Although all employees of the KION Group could potentially be affected, the material negative impacts are primarily on people working directly in production, the foundries, sales, service, and logistics. This includes non-employees as well as workers engaged by third parties, such as contractors and temporary agency workers.

The actual impacts on employees and non-employees depend on the tasks assigned to them in the working environment and on the associated working conditions. Through risk assessments, audits, and site inspections, the sections of the workforce that are at particular risk are systematically identified at the individual sites in order to introduce preventive and protective actions in a targeted and effective manner. The outcomes of risk assessments and incident analysis therefore make a material contribution to prevention and to the strategic focus of the KION Group.

Employees and their interests are disclosed as one of the KION Group’s material stakeholder groups under ESRS 2 SBM-2 (see ‘Interests and views of stakeholders’).

Processes for engaging with own workforce and workers’ representatives about impacts (S1-2)

The following subchapters deal with the KION Group’s processes for engaging with its own workforce and workers’ representatives about impacts.

Investigation of work-related accidents and injuries

The HSE Standard requires all local entities to have an incident investigation procedure in place for all types of accident. According to the HSE Standard, the investigation must be carried out by the line management, with the participation of the employees involved in the accident. In case of a fatality or further accidents, local entities are responsible for the accident investigation. The central HSE function carries out a post-fatality audit focused on management responsibility. It also supports the local investigation of serious incidents, which are classified in accordance with the KION Group process for serious incidents and fatalities. On this basis, fatalities are the result of work-related accidents or illnesses, while serious incidents are categorized as personal injury, environmental incident, or property damage. The findings of the incident investigation are used to identify precautionary measures to avoid similar incidents in the future and are shared in HSE meetings at local and central level. How often the Company’s own workforce participates in such investigations depends on the frequency of accidents and injuries.

Regular central HSE meetings

In addition to the workforce’s involvement in incident investigations, the central HSE function organizes various virtual HSE meetings with the HSE heads of the Operating Units and the regional HSE representatives of the Operating Units, as well as the wider HSE network. The HSE heads are responsible for all activities related to occupational health and safety in their respective Operating Units and ensure the indirect involvement of the workforce across the group of companies.

A monthly HSE leadership meeting is held with the HSE heads of the Operating Units, chaired by the Corporate Sustainability & HSE team. The meeting focuses on strategic topics and involves target setting, a performance review of HSE metrics, and discussion of the findings of incident investigations. A dedicated time slot is reserved at the end of the meeting for participants to raise any concerns or relevant discussion points, which can be used to assess the effectiveness of this engagement process.

An HSE communication meeting, led by the central HSE function, is held every two months. The regional HSE representatives of the Operating Units and the wider HSE network are invited to take part. Its focus is on operational activities, discussing the findings of incident investigations, and sharing examples of initiatives and best practice.

Local HSE meetings and consultations

The HSE Standard requires all entities within the KION Group to conduct at least one quarterly HSE meeting on relevant HSE subjects at site level. These HSE meetings have to be chaired by an executive within the entity and must include a workforce representative.

The HSE Standard also requires all subsidiaries to establish a documented HSE consultation process for their own workforce. The process must ensure that the workforce can raise concerns on HSE issues and that these concerns will be addressed by management.

How effectively the Company’s workforce is involved at a local level is measured using a groupwide HSE assessment, which includes a specific question to evaluate this aspect (see ‘Taking action on material impacts on own workforce and effectiveness of those actions’).

Engagement through workers’ representatives

Regular employee engagement based on participation rights, along with the formation of workers’ representative bodies at workplace and at Group level, follows the relevant national regulations. In several European countries, workers’ representatives are organized at local level. In Germany, the Group Works Council consists of representatives from local works councils from across the Group. The European Works Council represents the interests of employees in the European Union in international matters. The workers’ representative bodies present and discuss the interests, concerns, and views of the workforce at regular meetings with the Executive Board of KION GROUP AG.

The employees of the KION Group can express their interests and views to the workers’ representatives, who deal with them in regular and ad hoc meetings. These meetings also address occupational health and safety issues.

Feedback from meetings with workers’ representatives is systematically recorded. Management decisions and corrective action are documented, tracked, and, where necessary, communicated to the workforce.

The workforce and its representatives are involved in health and safety matters through the codetermination structures that are in place (local works councils, Group Works Council, European Works Council) and by way of the consultation processes set forth in the HSE Standard; the HSE targets and programs are communicated in line with the requirements of ISO 45001. This process also provides the framework for monitoring the effectiveness of the collaboration. HSE management did not identify any impacts in relation to the climate targets and the associated actions of the KION Group.

Processes to remediate negative impacts and channels for own workforce to raise concerns (S1-3)

The following subchapters deal with the KION Group’s processes to remediate negative impacts and channels for its own workforce to raise concerns.

KION Group whistleblowing system

A key component of the KION Group’s compliance management system is the whistleblowing system, which employees and third parties can use to confidentially report actual or suspected cases of unlawful or inappropriate conduct. This includes concerns about negative impacts on human rights, working conditions, equal treatment, and other work-related rights. The primary avenues for reporting are the whistleblowing tool and hotline, which enable anonymous submissions in writing or by phone. Reports can be made via the KION Group’s website at www.kiongroup.com/whistleblowing. Employees can also contact the Compliance, Legal, or Internal Audit departments or members of the KION Group Compliance Committee directly. Some entities offer additional local reporting channels, such as compliance committees or ethics committees. Reports made through other channels are documented and managed in the compliance case management system.

The whistleblowing tool is operated by an external provider in order to ensure reports and complaints are kept confidential.

The whistleblowing system is designed to be global but addresses local needs to the greatest possible extent. Anyone should be able to access the system and use it in their own language via their preferred communication channel. To encourage use of the system and promote a culture of speaking up, the reporting channels are communicated via the intranet, in mandatory e-learning courses (e.g. on the KION Group Code of Compliance (KGCC), on the ‘speak-up culture’, and on minimum employment standards), and in classroom-based training.

The integrated compliance case management system is designed to ensure that all reports received are reviewed and that each case is processed systematically and in compliance with the EU Whistleblowing Directive. Depending on the nature of the report, responsibility for managing the investigation, as well as for completing the process and carrying out the follow-up, either falls to a Compliance Officer or a representative of another central department. Embedded processes and policies are in place to reinforce confidentiality and protection against retaliation.

The function of human rights officer described in LkSG is performed by the Human Rights Committee. The committee handles complaints and reports, monitors remedial measures, and reports directly to the Executive Board of KION GROUP AG.

In 2025, the KION Group looked into all cases reported through the whistleblowing system and investigated all credible allegations of potential violations. Reports are considered credible if they include sufficiently concrete facts that can be verified with reasonable effort. Disciplinary action is taken in any identified cases of misconduct. If necessary, the compliance management system is modified to counter future violations.

The KION Group uses feedback from reporting parties and users of the system to continuously improve the whistleblowing system. Anyone is entitled to suggest improvements. These will be discussed by Corporate Compliance, the Compliance Committee, and other stakeholders as appropriate. Questions concerning the whistleblowing system are included in the annual compliance risk assessment questionnaires that are completed by the KION Group entities.

The KION Group prohibits any retaliation against whistleblowers. Whistleblower protection is codified in the KGCC and in the internal investigation policy. There is no compensation system in place to manage compensation for workers in the value chain if they were or are affected by negative impacts. Compensation is considered on a case-by-case basis. The effectiveness of the whistleblowing system is monitored by the Compliance Committee and the Human Rights Committee.

Reporting channels and processes in respect of work-related accidents and injuries

All KION Group employees, non-permanent members of staff, and other workers and/or visitors are mandated to immediately report accidents and incidents that occur while they are working for the KION Group, or on a KION Group site, to their supervisor or contact person in the KION Group.

The KION Group offers its own workforce various reporting channels to raise concerns and grievances in respect of work-related accidents and injuries, for example the Group’s anonymous whistleblowing system, operated by an external provider. Other reporting channels include the local ideas management, near-miss management, and meetings between individual employees and their line manager or supervisor, as well as safety walks and behavior-based safety observations carried out at the workplace.

In addition to the groupwide whistleblowing system and local HSE reporting channels, employees and their representatives have access to company-specific grievance mechanisms, such as works councils, labor unions, and local HR processes. These mechanisms complement the global system and ensure that all significant concerns are comprehensively addressed. The availability of these channels is communicated to new employees during the HSE induction training at local level, while existing employees are reminded as part of HSE refresher courses. In addition to the groupwide whistleblowing system, local HSE representatives report employee concerns and grievances, including accidents, incidents, and near misses, using an internal reporting system, which is monitored by the Corporate Sustainability & HSE department. The effectiveness of this reporting procedure is reviewed on a monthly basis in terms of data completeness, and annually for data validity.

Actions associated with concerns and grievances must be monitored until their implementation is completed at the local sites.

In the event of negative impacts resulting from a work-related accident or injury, the affected employees receive compensation in accordance with national legal requirements. HSE representatives at the local sites are responsible for ensuring the effectiveness and adequacy of remediation measures.

The reporting channels and employees’ commitment to reporting work-related accidents and incidents are assessed as part of the central HSE audits, the HSE assessment, and the local ISO 45001 certification (see ‘Taking action on material impacts on own workforce and effectiveness of those actions’).

Policies related to own workforce (S1-1)

The following subchapters deal with the KION Group’s material policies related to its own workforce.

KION Group Code of Compliance

The KION Group Code of Compliance (KGCC) is based on the three principles of human dignity, human rights, and no discrimination, among others. In particular, this includes zero tolerance for child labor, any harmful employment of young people, and any form of forced labor.

The KGCC prohibits all forms of discrimination – whether it be on the grounds of nationality, ethnic origin, religion, age, disability, color, sexual identity, political belief, or gender – and harassment, including sexual harassment, with the aim of ensuring protection against discrimination. The KION Group is committed to complying with the following state-level international agreements, which provide important guidance: The United Nations’ Universal Declaration of Human Rights, the European Convention for the Protection of Human Rights and Fundamental Freedoms, and the fundamental conventions of the International Labour Organization (ILO), as documented in the ILO Declaration on Fundamental Principles and Rights at Work.

With respect to particularly vulnerable employees, the KGCC includes legal provisions regarding the protection of young people, pregnant women, and people with disabilities. Additional policies, such as agreements on the inclusion of people with disabilities at local level, emphasize the KION Group’s commitment to improving reintegration into work and to enabling people with physical disabilities to remain in employment.

All KION Group employees must abide by the KGCC. The KGCC also covers non-employees as part of the own workforce, because business partners are expected to comply with all applicable laws. These include laws to prevent child labor, to respect human rights, to not engage in modern slavery (including forced labor and human trafficking), and to take responsibility for the health and safety of their workers. Any misconduct, concerns, or contraventions can be reported via the whistleblowing system (see ‘Processes to remediate negative impacts and channels for own workforce to raise concerns’). Further information on the KGCC can be found in the ‘Policies related to pollution’ chapter.

International minimum employment standards in the KION Group

In addition to the KION Group’s positioning on human rights as outlined in the KGCC, including related principles and expectations toward employees and business partners, the Group is committed to meeting uniform minimum employment standards across the organization. These are laid down in the ‘International minimum employment standards in the KION Group’ corporate policy. The international minimum employment standards apply to all employees of the KION Group, including executives, members of the Executive Board, and members of the management boards of the Group companies. Furthermore, this policy applies to all entities in which KION GROUP AG has a direct or indirect majority stake or over which it has direct or indirect control. The standards do not apply to employees in the value chain.

The minimum employment standards are based on the UN Guiding Principles on Business and Human Rights and on the principles and rights at work prescribed in the, to date, ten fundamental conventions of the International Labour Organization (ILO). The KION Group is committed to treating all employees with equal respect, regardless of personal characteristics such as gender, skin color, ethnic or social origin, political opinion, age, or religious beliefs. The minimum employment standards also prohibit human trafficking, forced labor, and child labor.

To avoid any discrimination, the standards also require special attention to be paid to relevant regional minorities (for example indigenous people, migrants, or religious minorities) and to the protection of female employees. Protection against discrimination does not mean that certain groups of people must be given preferential treatment. Skills and performance are always the key criteria for all personnel decisions.

The KION Group conducts a regular review of the implementation and application of the minimum employment standards. As part of the groupwide compliance risk assessment, the Company conducts an annual local survey via the entities to identify any potential breaches. It is initiated at Group level and covers all KION Group entities within the scope of the corporate policy. The results of the assessment indicate areas that require improvement or special attention in order to reduce and/or eliminate the potential risk of human rights violations.

Compliance with, and the proper application of, the standards was also part of internal audits at selected subsidiaries in 2025. The selection of standards and procedures to be audited is based on a risk assessment process that is used to determine the overall risks to the KION Group.

As part of the annual compliance risk assessment, the KION Group also considers the topic of discrimination and collects information locally on preventive and remedial action taken by the individual entities and at Operating Unit level. If a reported incident of discrimination is verified, remedial action must be taken. A dedicated training course was rolled out to selected functions in 2024 to raise awareness of the international minimum employment standards, including the prevention of discrimination, that apply in the KION Group. It must be completed at regular intervals. Additionally, voluntary training is offered and carried out for all other sections of the workforce in order to ensure implementation of, and compliance with, the aforementioned principles.

All members of the workforce, especially managers and the members of the subsidiaries’ management teams, must base their actions and decisions in their area of responsibility on these principles. The management teams of each local entity and of the Operating Units are responsible for implementing the minimum employment standards and for monitoring and enforcing compliance, including prevention, risk mitigation, and remediation. The management teams of the Operating Units in each region must follow up this action in an appropriate manner. As the minimum employment standards affect all employees, they were indirectly involved in the standards’ development through the chairman of the European Works Council.

The KION Group’s international minimum employment standards are available to the public on the Group’s website at www.kiongroup.com/en/About-us/Management. The international minimum employment standards are also communicated to the employees via the intranet, through training courses, and by the HR department. Members of the workforce can access the policy internally in all nine standard languages of the KION Group.

Health, Safety, and Environment Statement of Intent

In the context of occupational health and safety, the HSE Statement of Intent highlights the Group’s commitment to protecting the health and safety of its employees, temporary employees, agency workers, and contractors. In order to meet this commitment, each entity of the KION Group is locally responsible for supporting a range of actions. These include, but are not limited to, maintaining occupational health and safety standards in accordance with the applicable requirements of the ISO 45001 standard and national legislation, setting targets and defining reporting structures, including incident investigation processes and corrective actions, providing OHS training, and engaging in regular consultations with relevant stakeholders. Although forced labor, child labor and human trafficking are not within the scope of this policy, the KION Group demonstrates its commitment to maintaining a responsible and ethical work environment by referencing the ILO Occupational Health and Safety Conventions while also endeavoring to comply with international labor standards. This link increases the KION Group’s focus on promoting a culture of safety and sustainability across its worldwide operations through the HSE Statement of Intent.

Further information on the HSE Statement of Intent is available in the chapter ‘Policies related to climate change mitigation and adaptation’.

Health, Safety, and Environment Standard

The KION Group HSE Standard defines minimum requirements for all KION Group locations and entities with regard to HSE matters, in addition to local regulations and the requirements of relevant ISO standards, such as ISO 45001 Occupational Health and Safety. With respect to the identified OHS-related material impacts, the HSE Standard provides guidelines regarding risk assessments and risk management, employee consultation and HSE meetings, training programs, accident management and measurement, and other relevant control systems for occupational health and safety.

The HSE Standard constitutes the groupwide management system for occupational health and safety. It is designed to prevent work-related accidents and is certified according to ISO 45001.

Further information on this policy can be found in the ‘Policies related to pollution’ chapter.

Taking action on material impacts on own workforce and effectiveness of those actions (S1-4)

The established HSE Standard serves as the foundation for a consistently high level of occupational health and safety in the Group and the source of preventive and remedial actions to address potential or actual negative impacts. Work-related accidents and injuries are analyzed and documented by the HSE team during the regular HSE meetings, which are also held at local-entity level. In the event of serious accidents, the HSE team conducts immediate on-site inspections. The actions presented below are aimed at reducing the risk and likelihood of incidents at work, fostering an HSE culture, and raising awareness of HSE matters.

The actions’ effectiveness is monitored and assessed using occupational health and safety targets and metrics, such as LTIFR, which provide insights into the efficacy of the OHS programs (see ‘Targets related to own workforce’ and ‘Health and safety metrics’).

The HSE network supplies the necessary resources to implement the identified actions, which mainly consist of data collection systems, personnel, and relevant training at central and local level.

The network’s governance structure enables the efficient allocation and use of these resources. Financial resources are provided locally by the individual Operating Units. Employees and HSE managers are freed up to participate in training, audits, and HSE meetings during their working hours.

HSE assessment 

The HSE assessment is a self-evaluation tool that helps local teams to set up and improve their HSE management systems based on the KION Group HSE Standard. The tool is available to all of the KION Group’s local entities on an ongoing basis. It helps to evaluate performance and identify gaps and relevant actions. The latest HSE assessment began in August 2025 and was completed in November 2025.

Effectiveness is monitored and assessed by the central HSE function, and progress is measured via an annual groupwide target within the ‘Occupational health and safety’ action field in the sustainability strategy, which is broken down into internal targets for the Operating Units (see ‘Targets related to own workforce’).

Although specific KPIs are not yet available in full, the initial results – such as participation rates, the evaluation of feedback, and reductions in accidents – provide a solid basis for assessing effectiveness.

Central HSE audit 

The central HSE audit is a continuous health and safety improvement scheme based on the KION Group’s HSE Standard, and the KION Group regards it as an effective and proactive HSE tool. The central HSE audit influences HSE culture within the Group and drives it forward, allowing the central HSE function to share internal experience with local sites while identifying strengths, weaknesses, opportunities, and threats. The scope of the central HSE audit includes employees, contractors, agency workers, and visitors, as well as suppliers, vendors, and customers. The result is a comprehensive audit report that is delivered to local management teams and to the Executive Board of KION GROUP AG. The audit has been a recurring event since 2010. The central HSE audit program began in January 2025 and was completed in December 2025. Following each central HSE audit program, the effectiveness of the HSE audits is assessed on the basis of a survey. In this survey, the responsible local teams participating in an HSE audit have the opportunity to give feedback on the overall process.

KION Board OHS Award 

The KION Board OHS Award is designed to recognize and reward local entities that demonstrate outstanding achievements in the area of health and safety management. All entities in the KION Group can submit a project application, which is reviewed by a dedicated committee and assessed against a catalog of criteria. The award process began in September 2025 and is expected to be completed in the first quarter of 2026. The aim of the program is to foster an HSE culture of best practice and continuous improvement and to raise awareness of health and safety matters throughout the entire KION Group. 

Health, safety, and environment training

The KION Group’s HSE Standard requires all of the KION Group’s local entities to provide HSE induction training covering a set list of relevant HSE topics. The standard stipulates that training be provided to all new employees and non-employees in the Group’s own workforce, as well as to contractors at KION Group sites, on their first day of joining the local entity. In addition to this, all employees participate in an annual HSE awareness training course that covers a list of specific HSE matters. The purpose of the training courses is to raise awareness of HSE topics and to reduce the risk and likelihood of work-related accidents and injuries.

Targets related to own workforce (S1-5)

As set out in the HSE Statement of Intent, the KION Group is committed to protecting the health and safety of its own workforce. In order to implement this commitment, it is necessary to assess and continuously improve the HSE management systems of all local entities within the KION Group. To this end, the KION Group has defined targets to monitor groupwide occupational health and safety performance and to assess the effectiveness of action programs. The targets described below cover the KION Group’s own operations and are defined in collaboration with the HSE heads of the Operating Units. Occupational health and safety performance relative to the specified targets, including an analysis of trends, is monitored on a monthly basis using a special internal reporting tool managed by the central HSE function. Results are discussed in various settings, for example at the monthly HSE leadership meetings of the HSE heads of the Operating Units.

The HSE network and the Executive Board of KION GROUP AG are also involved in internal HSE reporting. This entails sharing examples of best practice and lessons learned and discussing general potential for improving the specified targets. Furthermore, individual improvement actions are regularly assessed in external ISO 45001 audits and central HSE audits conducted in collaboration with local HSE representatives.

Lost time injury frequency rate

The KION Group manages the work-related accident rate using an entity-specific metric, the lost time injury frequency rate (LTIFR). The LTIFR calculates the number of fatalities and injuries caused by work-related accidents resulting in a loss of one or more working days in relation to one million hours worked. The calculation uses the following formula: LTIFR = [lost time injuries x 1 million hours worked] / [actual working hours]. The KION Group aims to reduce the LTIFR by a minimum of 5 percent every year, regardless of the previous year’s performance. The specified target of an annual reduction of 5 percent from the base year (2017: 10.3), when the initial target was defined, was achieved again in 2025 with an LTIFR of 4.2 (see ‘Strategy targets and target achievement in 2025’).

Certification rate in accordance with ISO 45001

The KION Group’s sustainability strategy includes the strategic target of certifying all of the Group’s sites in accordance with ISO 45001. The ISO 45001 certification rate represents the percentage of KION Group sites that have been externally certified. In the base year of 2021, 68 percent of sites had been certified in accordance with ISO 45001. The strategic target for 2025 of 100 percent was almost achieved once again with a certification rate of 99 percent, which was unchanged compared with 2024. The KION Group will retain the certification rate as part of its sustainability strategy, checking the rate on an ongoing basis, in order to ensure consistently high health and safety standards (see ‘Strategy targets and target achievement in 2025’).

HSE assessment

Since the KION Group expected to achieve the ISO 45001 certification rate target in 2025, it defined a new strategic target to continue improving the key aspects of occupational health and safety. The metric is an important tool for ensuring and monitoring full and continuous compliance with the HSE Standard at all KION Group sites. This target is for the KION Group to achieve an average score of 100 percent for compliance with the HSE Standard throughout the KION Group sites by 2027. The scope of the target therefore covers the Group’s own operations at all of its sites. During 2025, the KION Group focused on establishing a baseline for setting the 2026 target and on further reflecting the average 2025 score (95.9 percent), as well as on achieving full participation in the HSE assessment by all sites (see ‘Strategy targets and target achievement in 2025’).

Metrics related to own workforce

Characteristics of employees (S1-6)

The KION Group collects and records employee numbers and characteristics using a groupwide HR system. Employee-specific datapoints are aggregated in accordance with the basis of consolidation for financial purposes. The KION Group reports the number of employees and apprentices based on headcount, using the actual number at the end of 2025 (December 31, 2025). The total number of employees (headcount) is cross-referenced with the number of full-time equivalents (FTEs) in the ‘Headcount’ section; ESRS 1.119 (a).

The metrics for the employee characteristics include active and inactive employees of the KION Group, while apprentices, interns, and working students are not included. Apprentices were excluded from the definition of ‘own workforce’, as they cannot be considered to be employees or non-employees. However, since the KION Group does consider them to be relevant internal stakeholders, data on apprentices is provided separately.

When disclosing the rate of staff turnover and the number of employees whose employment relationship ended, the KION Group takes dismissals and retirement into account, as well as other voluntary and involuntary reasons, while intercompany transfers are excluded to avoid double counting. The KION Group uses the average number of employees over a twelve-month period (as at the last day of each month, divided by the number of months) as the denominator for the rate of staff turnover.

In 2025, the majority of the KION Group’s employees were on a permanent contract. Contracts for temporary employment were in place to cover, for example, seasonal demand, time-limited project work, temporary replacements (for example during parental leave), and probation periods.

Incidents, complaints, and severe human rights impacts

The reporting and tracking of incidents, complaints, and severe human rights impacts are an integral element of groupwide compliance management. Since only occupational health and safety and work-related injuries were identified as material for the KION Group in S1, no disclosure in tabular form is required (ESRS S1-17).

Nevertheless, the sustainability strategy includes the aim of ensuring that there are no breaches of the KION Group’s minimum employment standards. It can be confirmed for 2025 that no breaches of the KION Group’s minimum employment standards were identified, and thus also no severe human rights issues in the Company’s workforce, such as child labor, forced labor, or human trafficking (see ‘Strategy targets and target achievement in 2025’). The incidents of discrimination and harassment documented in the KION Group’s whistleblowing system were followed up where they were determined to be substantiated during the reporting year, and personnel measures were initiated. However, upon thorough review, these cases were not classified as discrimination or systematic harassment within the meaning of the KION Group’s minimum employment standards and therefore did not constitute a violation of these standards.

Health and safety metrics (S1-14)

With respect to material impacts related to the health and safety of its own workforce, the KION Group discloses its 2025 health and safety metrics in line with ESRS S1.14 paragraph 88. Metrics to which the transitional provisions in ESRS S1-14 apply are not disclosed.

A groupwide reporting system collects occupational health and safety data from the KION Group’s consolidated subsidiaries, including incidents, working hours, management system certification, and other health and safety metrics. This system aggregates entity-specific datapoints in accordance with the scope of consolidated entities for financial reporting. The local accident reporting processes and the occupational health and safety management system are validated by external certification bodies as part of ISO 45001 certification audits.

In 2025, the Group placed a particular emphasis on the ‘Occupational health and safety’ action field as part of its sustainability strategy. Key metrics and targets, such as the LTIFR, the ISO 45001 certification rate at site level, and the HSE assessment score were pursued more intensely (see ‘Strategy targets and target achievement in 2025’).

With respect to the HSE assessment score, the groupwide score is equivalent to the average of the individual results of the HSE assessments for all sites. These individual scores are calculated based on the degree to which each site complies with the HSE Standard (see ‘Policies related to own workforce’).

In the reporting year, efforts focused on setting a baseline for the average score for compliance with the HSE Standard, as well as ensuring that all sites participated in the HSE assessment. In 2025, the average score for compliance with the HSE Standard was 95.9 percent. The remaining gap compared with the full compliance rate of 100 percent was mainly attributable to new sites. The metric is an important tool for ensuring and monitoring full and continuous compliance with the HSE Standard, and thus maintaining occupational health and safety, at all sites in the Group.

Changes in the calculation and preparation of the disclosed metrics compared with previous reporting periods mainly relate to different reporting scopes. The scope for the metrics for employee characteristics was modified, as it previously included apprentices but excluded inactive employees. With respect to incidents, complaints, and severe human rights impacts, the scope for incident reporting was broadened to the own workforce, which now includes additional categories of non-employees. In line with the requirements of ESRS for health and safety metrics, the breakdown for fatalities and the types of incident reported were also revised to include the Group’s own workforce and other workers on site, as well as all recordable occupational health and safety incidents.