(ESRS G1-2, S1-1, S2-1)
SUPPLY CHAIN MANAGEMENT
We consider the implementation of environmental and ethical standards across our supply chain to be one of our key priorities.
At Akçansa, we approach our value chain with a holistic perspective and believe that transformation in this area is made possible through strong and aligned collaborations with our suppliers and subcontractors. Within the framework of our Sustainable Supply Chain Policy, we manage our procurement and sourcing processes with an approach that aims to reduce environmental and social risks while maximizing positive impacts.
Our Commitments in the Supply Chain
We regularly evaluate our suppliers for compliance with Akçansa policies, the Akçansa Supplier Code of Conduct, and the Heidelberg Materials Supplier Code of Conduct.
We develop proactive solutions to address environmental and social risks.
We prioritize local suppliers and implement initiatives that support greater inclusion of women, youth, and disadvantaged groups.
We provide regular information sessions and training programs (primarily focused on OHS) to increase our suppliers’ sustainability awareness.
We regularly review our policies and procedures to ensure continuous improvement in procurement processes.
We consider the implementation of environmental and ethical standards across our supply chain to be one of our key priorities. In this context, we expect our suppliers to adopt a responsible resource management approach and to regularly monitor and effectively manage their carbon emissions and other air emissions. Our expectations also include the adoption of environmentally friendly production and distribution methods, as well as prioritizing energy and resource efficiency. In addition, we require our suppliers to take measures to prevent the release of chemicals into the environment and to manage hazardous waste in accordance with international environmental protection standards.
Supplier ESG Assessment
In 2025, suppliers were also included in the initiatives we carried out to collect sustainability data within the organization and benchmark sustainability performance against industry averages. Within the scope of these sustainability assessments, we first identified our critical suppliers in the areas of raw materials, energy, and services. To monitor the evaluation of these critical suppliers online, we began using an internationally recognized digital ESG (Environmental, Social, and Governance) assessment platform.
Suppliers are evaluated on the platform through ESG questionnaires that vary depending on the sector. These assessments include multiple sets of questions organized under the main categories outlined below.
* In 2025, suppliers with no activity over the past few years were removed.
Main Assessment Areas for Our Suppliers:
Corporate operations
Environmental aspects, including water, energy, waste, and environmental certifications
Social aspects, including certifications and regulatory compliance, stakeholder relations, and public relations
Governance aspects, including management structure and composition, as well as certifications and regulatory compliance
The questionnaires request a wide range of information, including compliance with ISO 45001, ISO 14001, and ISO 50001 standards, the presence of sustainability specialists, emission levels, water consumption, the existence of electricity generation facilities, the amount of waste generated, as well as labor policies and the number of female employees.
Suppliers are also evaluated through sector-specific questions. Examples for certain sectors are provided below:
For mining, oil, and gas suppliers, question categories include R&D and innovation; health, safety, and labor rights; social aspects; and environmental parameters such as water, waste, and energy.
For energy sector suppliers, differentiated questions focus on occupational health and safety; environment and climate change; water and energy; R&D and innovation; and stakeholder relations.
Corporate operations, distribution activities, packaging, supplier relations, energy, and scrap and waste management are among the parameters used as question categories for suppliers in the wholesale trade sector.
For our suppliers, ESG assessments are conducted through an independent international digital third-party platform. In this context, we have reached agreements with 40 suppliers. By the end of 2025, the rate of critical suppliers subject to sustainability assessment and audit reached 4%. According to the results, all suppliers that completed data entry carry out waste segregation at their facilities and conduct OHS training. In addition, based on the responses provided through the platform, an action plan is developed for each supplier. This allows areas requiring improvement in sustainability performance to be identified on a supplier-specific basis. In cases where non-compliance is identified, suppliers are given up to 12 months to take corrective action. If compliance is not achieved by the end of this period, the business relationship is reassessed. Within this framework, we provide our suppliers with secure communication channels to report non-compliance.
Looking ahead, we aim to increase the share of critical suppliers undergoing sustainability assessment to 50% next year. By 2030, our goal is for all critical suppliers to complete their ESG assessments.
* As of 2025, the ESG assessments of our suppliers have started to be conducted through an independent digital platform, and the definition of the relevant performance indicator has been revised as critical suppliers evaluated through this platform. Therefore, differences may be observed in the related data compared with previous years.
Human Rights
We view our commitment to human rights as both a corporate obligation and a fundamental responsibility to society. In line with this understanding, we commit to integrating the Human Rights Policy we published in 2025 into our business strategies, sharing it with all our business partners and suppliers, and effectively implementing it at every stage of our operations.
Our Human Rights Approach in the Supply Chain
At the center of the transformation of our value chain is mutual trust-based collaboration with our suppliers and subcontractors. We adopt an approach throughout our supply chain that is built on respect for human rights. Through our Supplier Code of Conduct, developed in line with the standards of the International Labor Organization (ILO) and the conventions of the United Nations (UN), we monitor our suppliers’ compliance with ethical principles, environmental and social standards, and applicable legal regulations.
Within this framework, we expect our suppliers to:
Avoid the use of child labor, prevent forced labor practices, and protect young workers from hazardous work;
Respect employee rights, including freedom of association and fair compensation principles;
Avoid discrimination and provide safe working conditions; and
Offer a respectful, dignified, and healthy working environment that upholds human rights.
Human Rights in the Workplace
At Akçansa, we adopt as a core principle the creation of a workplace where the dignity and respect of every individual are valued. We remain firmly committed to practices that provide our employees with a healthy, safe, and inclusive working environment. In this context:
We oppose all forms of workplace discrimination and provide equal opportunities for all employees.
We support our employees’ freedom of association and collective bargaining rights.
We adopt a zero-tolerance approach toward all forms of violence, harassment, and bullying.
We regularly review our working conditions in line with national legislation and the standards of the International Labor Organization (ILO).
To strengthen the effectiveness of our Human Rights Policy, we conduct periodic risk analyses and impact assessments. During this process, we consider feedback from both internal and external stakeholders, integrate it into our policies, and identify areas for continuous improvement. In addition, through a transparent and accessible grievance mechanism, we effectively evaluate the opinions and feedback of our employees and all stakeholders.
