NWG // SUSTAINABILITY STATEMENT
Environmental information
Disclosure in accordance with Article 8 of Regulation( EU) 2020 / 852( Taxonomy Regulation)
New Wave Group has conducted a mapping of sectors and economic activities that may fall within the scope of the EU Taxonomy Regulation and its associated Delegated Acts. The Group applies the requirements set out in Delegated Regulation( EU) 2026 / 73, published on 8 January 2026.
In addition, the Group must comply with the minimum safeguards. For the evaluation of Taxonomy alignment regarding activity 7.7 Acquisition and ownership of buildings, the Group has focused on the TSC related to the environmental objective Climate Change Mitigation( CCM).
Assessment of sectors and economic activities that are Taxonomy-eligible The processes commenced with a review of the Taxonomy Regulation and the associated delegated acts, with the purpose of identifying relevant sectors and economic activities that may contribute to climate change mitigation, climate change adaptation, or the remaining environmental objectives. Following this review, including a benchmark against comparable businesses, it was concluded that New Wave Group— within the current scope of the Taxonomy at the time of this statement— does not conduct activities within the sectors eligible for the Taxonomy.
However, certain activities related to vehicles( 6.5 Transport by motorbikes, passenger cars and light commercial vehicles) as well as buildings and real estate( 7.7 Acquisition and ownership of buildings) were identified as relevant for the Taxonomy reporting.
New Wave Group has also identified and assessed other potentially relevant activities related to the circular economy as well as climate and energy but concluded that they are either immaterial or irrelevant with regard to environmental impact, business relevance, and the Taxonomy criteria. The assessment is documented and is reassessed when necessary.
Assessment of economic activities that are Taxonomy-aligned New Wave Group currently lacks a consolidated and quality assured overview of the composition of its vehicle fleet with respect to fuel type and emission levels. As the vehicle fleet is predominantly assessed to consist of diesel and hybrid vehicles, no evaluation of Taxonomy alignment has been carried out for the reporting year. A comprehensive mapping of the vehicle fleet is planned moving forward.
Furthermore, New Wave Group has a relatively small portfolio of owned properties, consisting largely of older buildings. The majority of buildings and real estate assets are recognized as right of use assets in accordance with IFRS 16.
For an economic activity to be classified as Taxonomyaligned, it must meet the Technical Screening Criteria( TSC).
According to the TSC, an activity must make a substantial contribution to at least one environmental objective while not causing significant harm to the remaining five objectives.
Technical screening criteria According to the criteria for activity 7.7 Acquisition and ownership of buildings related to substantial contribution, a building must hold at least an Energy Performance Certificate( EPC) of class A. In addition, the criteria require that large non residential buildings are managed efficiently through monitoring and assessment of their energy performance.
New Wave Group currently lacks a consolidated and quality assured overview of the property portfolio, including its energy performance classifications as well as the monitoring and assessment of energy performance. Therefore, the Group has not been able to verify the properties against the criteria for substantial contribution.
Furthermore, expenditures related to buildings and real estate have primarily concerned the acquisition, maintenance, and adaptation of existing buildings, and have not been associated with measures that meet the criteria for substantial energy efficiency improvements or upgrades to the essential levels of energy performance.
An improved mapping of the property portfolio is planned with the aim of enabling a more detailed analysis going forward.
Do No Significant Harm According to the Do No Significant Harm( DNSH) criteria for activity 7.7 Acquisition and ownership of buildings, a thorough analysis of climate related risks and vulnerabilities must be conducted, in which the physical climate risks material to the activity are identified and assessed. To date, New Wave Group has not identified any such risks. The Group plans to update its assessment of compliance with the DNSH criteria once such an analysis has been carried out.
Minimum safeguards New Wave Group has reviewed the minimum safeguards to ensure compliance with the EU Taxonomy Regulation in the areas of human rights, bribery and corruption, taxation, and fair competition. At present, New Wave Group’ s operations are in line with these minimum safeguards.
For further information, see sections S1 Own workforce, S2 Workers in the value chain, and G1 Business conduct in this report.
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