TCFD Index (Not Audited)


Topic	Recommended disclosure	Annual Report 2023 – section/note	Other publicly accessible information

Governance	Oversight of the Supervisory Board regarding climate-related risks and opportunities	For Our Shareholders – Executive Board and Report of the Supervisory Board	CDP questionnaire – Climate Change 2023, see sections C1.1a, C1.1b, C1.3a
Corporate management disclosure of climate-related risks and opportunities	Role of the Executive Board and senior executives in assessing and managing climate-related risks and opportunities	Management Report – Goals and Strategies Non-Financial Report – Management (Sustainability Strategy and Goals)	CDP questionnaire – Climate Change 2023, see sections C1.2, C1.3a CDP questionnaire – Water Security 2023, see section W6 WACKER’s Strategy fact sheet WACKER’s Climate Protection/CO₂ fact sheet

Strategy	Short-, medium- and long-term climate-related risks and opportunities for the company	Management Report – Goals and Strategies Management Report – Risk Management Report Non-Financial Report – Management (Sustainability Strategy and Goals) Non-Financial Report – Organization (Risk and Compliance Management) Non-Financial Report – Production Non-Financial Report – Products	CDP questionnaire – Climate Change 2023, see sections C2.1a, C2.2a, C2.3, C2.3a, C2.4, C2.4a CDP questionnaire – Water Security 2023, see sections W4, W7 WACKER’s Strategy fact sheet WACKER’s Climate Protection/CO₂ fact sheet
Disclosure of actual and potential effects of climate-related risks and opportunities on strategy, business operations and financial planning	Effects of climate-related risks and opportunities on strategy, business operations and financial planning	Management Report – Goals and Strategies Management Report – Risk Management Report Non-Financial Report – Management (Sustainability Strategy and Goals) Non-Financial Report – Organization (Risk and Compliance Management) Non-Financial Report – Production Non-Financial Report – Products	CDP questionnaire – Climate Change 2023, see sections C2.3a, C2.4a, C3.1, C3.2a/b, C3.3, C3.4 CDP questionnaire – Water Security 2022, see sections W7.1, W7.3 WACKER’s Sustainable Products fact sheet
	Resilience of the company’s strategy in the face of different climate scenarios (including a 2°C increase or more ambitious scenarios)	Management Report – Goals and Strategies Management Report – Risk Management Report Non-Financial Report – Management (Sustainability Strategy and Goals) Non-Financial Report – Organization (Risk and Compliance Management)	CDP questionnaire – Climate Change 2023, see section C3.1

Risk management	Processes for identifying and assessing climate-related risks	Management Report – Risk Management Report Non-Financial Report – Organization (Risk and Compliance Management) Non-Financial Report – Production	CDP questionnaire – Climate Change 2023, see sections C2.1, C2.1a, C2.2, C2.2a CDP questionnaire – Water Security 2023, see section W3.3a/b
Disclosure of processes for identifying, assessing and managing climate-related risks	Processes for managing climate-related risks	Management Report – Risk Management Report Non-Financial Report – Management (Sustainability Strategy and Goals) Non-Financial Report – Organization (Risk and Compliance Management) Non-Financial Report – Production	CDP questionnaire – Climate Change 2023, see sections C2.2, C2.2a CDP questionnaire – Water Security 2023, see section W3.3a/b
	How processes for identifying, assessing and managing climate-related risks are integrated into the general risk management process	Management Report – Risk Management Report Non-Financial Report – Management (Sustainability Strategy and Goals) Non-Financial Report – Organization (Risk and Compliance Management) Non-Financial Report – Production	CDP questionnaire – Climate Change 2023, see section C2.2 CDP questionnaire – Water Security 2023, see section W3.3a/b

KPIs and goals	KPIs for assessing climate-related risks and opportunities in accordance with the risk management strategy/processes	Management Report – Risk Management Report Non-Financial Report – Management (Sustainability Strategy and Goals) Non-Financial Report – Organization (Risk and Compliance Management) Non-Financial Report – Production Non-Financial Report – Products	CDP questionnaire – Climate Change 2023, see sections C2.1a, C2.1b, C2.3a, C2.4a WACKER’s Climate Protection/CO₂ fact sheet CDP questionnaire – Water Security 2023, see sections W4.1, W4.2, W4.3 WACKER’s Water Stewardship fact sheet WACKER’s Sustainable Products fact sheet
Disclosure of KPIs and goals for assessing climate-related risks and opportunities	Scope-1, Scope-2 and Scope-3 greenhouse gas emissions and related risks	Management Report – Risk Management Report Non-Financial Report – Management (Sustainability Strategy and Goals) Non-Financial Report – Organization (Risk and Compliance Management) Non-Financial Report – Production Non-Financial Report – Products	CDP questionnaire – Climate Change 2023, see sections C6, C7 WACKER’s Climate Protection/CO₂ fact sheet WACKER’s Energy Management fact sheet
	Goals for managing climate-related risks and opportunities, including level of goal achievement	Management Report – Risk Management Report Non-Financial Report – Management (Sustainability Strategy and Goals) Non-Financial Report – Organization (Risk and Compliance Management) Non-Financial Report – Production Non-Financial Report – Products	WACKER’s Strategy sheet CDP questionnaire – Climate Change 2023, see sections C4, C8 WACKER’s Climate Protection/CO₂ fact sheet CDP questionnaire – Water Security 2023, see section W.8 WACKER’s Water Steward fact sheet WACKER Sustainable Products fact sheet

TCFD Index (Not Audited)

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