Sustainability Report_2023 KTM SX-E 2 MY24 ©Michael Groessinger 2

Sustainability Report_2023 Key Figures Highlights 195 €M INVESTED in product development 11.3 LOST TIME FREQUENCY INJURY RATE3) 99.7% 80.1 G/KM FLEET EMISSIONS1) 84% Procurement volume WITHIN EUROPE for series production 82% RENEWABLE ENERGY SHARE4) SUPPLIERS REVIEWED5) Values rounded. 1) Reduction in energy demand for products (motorcycles, excl. e-bicycles): Ø Emission in g/km. 2) Calculated from the units of motorcycles, e-bicycles and electric balance bikes sold (number of units). 4

Sustainability Report_2023 Introduction by the Executive Board Our employees are a key factor in making us successful. We employ a number of measures to continuously improve working conditions and the level of employee satisfaction and take action to counter the shortage of skilled workers. On the one hand, we offer attractive pay and flexible working hours. On the other hand, we offer an extensive apprenticeship program and dual training. This allows us to attract a relatively high number of apprentices and we are continuing to increase the numbers we recruit. In addition to improvements in occupational safety and health protection, we also focus on delivering targeted training and education for our employees. In 2023, we invested around € 3.9 million in the training program to help our employees develop the skills they need for their job. AMONG THE BEST IN THE INDUSTRY FOR ESG RISK RATING Our range of commitments also scores well in industry-wide sustai- nability ratings. In January 2024, PIERER Mobility AG received its new ESG risk rating from Sustainalytics1. The company was rated as having a low risk of material financial impacts from ESG factors (value: 10.0). This ESG risk rating means that we came 1st in the Sustainalytics ranking of the automotive sector. In addition, we were once again recognized by Sustainalytics as an “ESG Regional Top Rated” and “ESG Industry Top Rated” company in 2024. 2023 was a year marked by geopolitical challenges as well as a series of different challenges within society as a whole. The supply chain (especially for semiconductors) was greatly affected in the first half of the year, and the logistics situation was made difficult by the various lockdowns within Asia. The impact of high energy costs and the high rate of inflation continued to be felt and adversely affected the company’s competitiveness in Central Europe. Nevertheless, we have shown ourselves to be a growing company because, despite the various crises and the current trend in the market, we increased our revenue by 9.2 % in the 2023 financial year to a new record revenue of € 2,661.2 million. The preliminary operating result (EBIT) decreased by around 32.0 % to € 160.0 million, which equates to an EBIT margin of 6.0 %. As well as the high energy and labor costs, this result was negatively affected by the restructuring in the bicycle segment. KEY DEVELOPMENTS IN THE AREA OF SUSTAINABILITY In our seventh sustainability report, we can report numerous areas of progress and developments in the area of ESG. The main topics in the 2023 financial year were the comprehensive revision of the materiality analysis, which resulted in a fundamental restructuring of this report as well as the implementation of the requirements set out in the EU Taxonomy Regulation and the associated reporting of taxonomy-eligible and taxonomy-compliant shares of the KPIs for revenue, CapEx and OpEx. In operational terms, we very much focused on all three pillars of sustainability and we are striving to make improvements in the areas of social and environmental sustainability as well as in our performance when it comes to governance. A key element for improving our environmental performance is to conduct intensive research and development to produce innovative components and products that deliver a viable future. In 2023, our investments in research and development were € 195 million, with around € 27 million of this being invested in alternative drive technologies. We are aiming to exceed the legal requirements by helping to decarbonize transport and by conducting research into alternative drive systems that embrace new technology. In addition, we are constantly taking measures to reduce greenhouse gas emissions, such as reducing packaging, shortening transport routes, and modernizing engines. In 2023, an energy ring that connects a number of the group’s buildings and helps to ensure the company uses a high proportion of the solar energy that it produced itself was set up at the sites in Munderfing. 1 https://www.sustainalytics.com/esg-ratings (retrieved, or “last full update” received, on January 23, 2024) 6

Sustainability Report_2023 Content G A y t i l i I b o M R E R E P _ t r o p e R y t i l i i b a n a t s u S 8 Key Sustainability Goals for 2024 and beyond Key Figures Highlights Introduction by the Executive Board I. GENERAL INFORMATION About PIERER Mobility Group structure Value chain Management structure and composition Corporate culture and business ethics Sustainability management 1. Management system and scope of certification 2. Sustainability process 3. Key sustainability topics 4. ESG stakeholder dialog II. ENVIRONMENTAL ASPECTS – CLIMATE CHANGE 1. Disclosures according to the Taxonomy Regulation for the 2023 financial year 2. Climate change adaptation 3. Climate change mitigation 4. Energy III. ENVIRONMENTAL ASPECT S – USE OF RESOURCES AND CIRCUL AR ECONOMY Inflow of resources 5. 6. Waste IV. SOCIAL SUSTAINABILITY ASPECTS – OWN EMPLOYEES 7. Working conditions 8. Occupational safety and health protection 9. Training and education 10. Diversity and equal opportunities 3 4 6 11 11 12 13 14 15 17 17 17 18 19 20 20 27 30 34 36 36 38 40 40 43 45 47

Sustainability Report_2023 Husqvarna Vitpilen 401 / Svartpilen 401 ©Alessio Barbanti 10

Sustainability Report_2023 Group structure SIMPLIFIED PRESENTATION BY ARE A AND BR AND OVERVIE W, DECEMBER 31, 2023 *) Motorcycles E-Mobility Design, R&D Digital Transformation, IT Motorsport 100 % shareholdings: KTM AG, Husqvarna Motorcycles GmbH, GASGAS Motorcycles GmbH, CFMOTO Motorcycles Distribution GmbH (with the brand Zeeho), WP Suspension GmbH; PIERER New Mobility GmbH (with the brands Husqvarna and GASGAS E-Bicycles); PIERER Innovation GmbH, Avocodo GmbH; KTM Forschungs & Entwicklungs GmbH; KTM Informatics GmbH; KTM Racing GmbH; 74 % shareholdings: LX media GmbH; 50 % shareholdings: KISKA GmbH; CERO Design Studio S.L.; 25.1 % shareholding: MV Agusta Motor S.p.A.; Other shareholdings: ACstyria Mobilitätscluster GmbH 12.3 %; Platin 1483. GmbH 100 %, Pierer E-Commerce GmbH 100 %. Zeeho is a CFMOTO brand distributed by CFMOTO Motorcycles Distribution GmbH. *) In this presentation stands for KTM AG, which, as the owner of the KTM brand, manufactures and/or distributes motorbikes and motorbike accessories under this brand. To be distin- guished from this is KTM Fahrrad GmbH, which, as the exclusive licensee, manufactures and/or sells bicycles and bicycle accessories under the KTM brand. KTM AG and KTM Fahrrad GmbH are neither affiliated with each other under corporate law nor intertwined with each other in terms of capital or otherwise. Consequently, PIERER Mobility Group, does not produce or distribute bicycles and bicycle accessories under the KTM brand but under brands such as Husqvarna or GASGAS. 12

Sustainability Report_2023 Management structure and composition The Executive Board of the PIERER Mobility Group ensures proper corporate governance, taking account of aspects of sustainability (for example, sustainability strategy, sustainability goals) to ensure the future viability of the business model. This is the only way to ensure that the company’s continued existence is secured at a time of geopolitical, economic and social change. The rules for proper corporate governance are set out in, among other things, the Austrian Corporate Governance Code (ÖCGK), to which PIERER Mobility AG is committed. As an Austrian company listed in Switzerland, PIERER Mobility AG is also subject to the rules of the Swiss Directive on Information Relating to Corporate Governance of the SIX Swiss Exchange (“Swiss Directive on Corporate Governance”). OPERATIONAL MANAGEMENT The Executive Board of the PIERER Mobility Group is structured according to functional and business responsibilities. The different areas of the business have been managed by seven members of the Executive Board since the 2023 financial year. The following areas of responsibility focus on the group functions and business-related responsibilities: • Chairman of the Executive Board / Strategic Overall Management, Research and Development, Product Management; • Deputy Chairman of the Executive Board, Brand Management, Motorsports, X-BOW, Joint Ventures, Investor Relations; • Finance / Tax and Legal Affairs, Human Resources, IT, Risk Management, Real Estate; • Motorcycles and New Mobility / Sales, Customer Service, Marketing, PG&A; • Digital Transformation, PIERER Innovation, Avocodo; The activities performed in the 2023 reporting year as well as detailed information about the members of the Executive Board and their areas of responsibility are described in the Corporate Governance Report 2023 starting on page 71. Information about how the company tackles corruption can be found in the “Management of prevention and investigation of corruption and bribery” chapter. The ESG team is made up at group level of employees from ESG Management, Legal, Purchasing, Risk Management, Quality Management – this department also encompasses Environmental Management – and Investor Relations, which consults regularly with the ESG officers/managers from all specialist departments. The ESG team is responsible for coordinating and overseeing the group-wide ESG management. In addition, this steering committee coordinates the sustainability strategy with the corporate strategy. The ESG team is responsible for reporting all sustainability issues and constantly engages with relevant stakeholder groups. At a local level, the general managers/divisional heads of the respective business units/ divisions are responsible for implementing the ESG process and for creating and achieving the ESG targets. The targets are regularly monitored and approved by the Executive Board. Overall responsi- bility rests with the Executive Board. THE SUPERVISORY BOARD AND ITS COMMITTEES The Supervisory Board, which currently has six members, advises the Executive Board at regular intervals and, in its capacity as a control and steering body, bears some of the corporate responsibility for the company and its employees. The Supervisory Board is supported by three committees3: the Audit Committee, the Remuneration Committee and the Committee for Compliance, Investor Relations (IR) and Sustainability (ESG), which convened for one meeting in the 2023 reporting year. In addition, its members are in regular contact (usually every two weeks) with the ESG steering team at group level. The Committee for Compliance, IR and ESG focuses among other things on the issues from the sustainability and TCFD reports and regularly reviews whether the compliance, IR and ESG objectives pursued by PIERER Mobility AG are being met. For this purpose, the committee monitors the measures being taken to achieve these objectives and supports the implementation of such measures in all divisions of PIERER Mobility AG. In addition, the committee regularly evaluates the pursued objectives. 3 Further information about the committees can be found in the Corporate Governance Report 2023 in chapter “02 Members of the corporate bodies” / in the “Committees of the Supervi- sory Board and their members” section 14

Sustainability Report_2023 CONTRIBUTING TO THE GLOBAL SUSTAINABLE DEVELOPMENT GOALS PIERER Mobility wants to help achieve the global Sustainable Development Goals (SDGs) with its business activities and ensure that these activities do not have any detrimental impact on the material issues and objectives. To this end, it has compared the measures it has implemented and planned with the SDGs and identified common areas. Each of the related sub-goals can be found in the “Strategy” section. Husqvarna TE 300 / FE 350 Pro MY24 ©Philip Platzer 16

Sustainability Report_2023 3 . KE Y SUSTAINABILIT Y TOPIC S Environmental aspects – use of resources and circular economy A double materiality analysis was carried out in 2023 to identify the key topics. The materiality analysis was carried out in two main steps: (environmental issues) • Inflow of resources • Waste 1. Identification and description of the impacts along the key value chains and divisions of the company. Social sustainability aspects – own employees (social and 2. Assessment of the impacts identified using defined scales agreed employee issues) with risk management. In addition, the materiality analysis was split into the inside-out and the outside-in perspective. The inside-out perspective looks at the influence the PIERER Mobility Group has on its environment. The analysis of the inside-out perspective was based on an impact assessment carried out by ESG management. The outside-in perspective describes the influence of the topics on the group. The focus here was on financial risks and opportunities that could arise from the topics. They were identified and evaluated by risk management. To get a comprehensive picture of the key topics, numerous representatives of various interest groups (e.g., Purchasing, Human Resources) were consulted in the form of focus interviews and technical discussions as part of the impact and risk assessments. The second step involved assessing the materiality of the impact. To do this, an overview which took account of the criteria of extent, scope, reversibility and probability was prepared. If there was a positive impact, the reversibility criterion was omitted without being replaced. Furthermore, a materiality limit was incorporated. This allowed the impacts to be categorized into material and non-material impacts. To be classified as a key topic, it was sufficient for the topic from the inside-out or outside-in perspective to exceed the threshold for materiality. Based on the analysis, the following topics were identified as material and they are described in more detail in this report: Environmental aspects – climate change (environmental issues) • Climate change adaptation • Climate change mitigation • Energy • Working conditions • Occupational safety and health protection • Training and education • Diversity and equal opportunities Social sustainability aspects – consumers and end users (social issues) • Product safety • Data protection and cyber security Governance aspects (respect for human rights, fight against corruption and bribery) • Management of supplier relationships • Management of prevention and investigation of corruption and bribery Compared to the previous reporting period, there were changes to the key topics, in respect of the number and methodology. These are attributable to a closer affiliation with the new EU standards in relation to sustainability reporting (European Sustainability Reporting Standards, ESRS) when carrying out the materiality analysis, and also restructuring and summarizing of the topics. In the area of environmental aspects in particular, key topics were aggregated and combined at a higher level. The materiality analysis is reviewed annually with the targeted involvement of various stakeholders and adjusted as required. This ensures that all material topics correspond to the risks, opportunities and impacts that arise. 18

Sustainability Report_2023 II. ENVIRONMENTAL ASPECT S – CLIMATE CHANGE 1. DISCLO SURES ACCORDING TO THE TA XONOMY REGUL ATION FOR THE 2023 FINANCIAL YE AR Within the framework of the Action Plan on Financing Sustainable Growth (EU Action Plan on Sustainable Finance6), the redirection of capital flows into sustainable investments is a key objective. Considering this, the EU Taxonomy Regulation (Taxonomy Regulation, Regulation (EU) 2020/852) came into force in mid-2020 as a uniform and legally binding classification system that defines which economic activities are considered “environmentally sustainable” in the EU. The results of this classification are to be reported annually on a company-specific basis. Article 9 of the Taxonomy Regulation identifies the following six environmental objectives: 1 – climate change mitigation; 2 – climate change adaptation; 3 – the sustainable use and protection of water and marine resources; 4 – the transition to a circular economy; 5 – pollution prevention and control; 6 – the protection and restoration of biodiversity and ecosystems. In 2021, the EU published guidelines on sustainable economic activities within the meaning of the Taxonomy Regulation for two environmental objectives (“Climate change mitigation” and “Climate change adaptation”), and it did so for the other environmental objectives in 2023. The regulation distinguishes between taxonomy eligibility and taxonomy alignment. The former must be reported for all six environmental objectives in the 2023 financial year. Taxonomy alignment only has to be disclosed in the 2023 financial year for the environmental objectives of “Climate change mitigation” and “Climate change adaptation”. For environmental targets three to six, the reporting requirement is lower in 2023. An economic activity is taxonomy-eligible if it is listed in the catalog of the Taxonomy Regulation. For taxonomy alignment, the cumulative test and fulfillment of the three alignment conditions must be demonstrated: • substantial contribution to an environmental objective by complying with the assessment criteria formulated for the economic activity; • fulfilling the Do No Significant Harm (DNSH) criterion to prevent the impairment of one or more other environmental objectives; • complying with the minimum social protection criteria (minimum safeguards). REPORTING FOR THE 2023 FINANCIAL YEAR Based on Art. 8 (1) of the Taxonomy Regulation in conjunction with Section 243b and Section 267a of the Austrian Commercial Code (UGB), PIERER Mobility AG is obliged to apply the regulatory provisions of the Taxonomy Regulation. Pursuant to Section 245a (1) of the Austrian Commercial Code (UGB), the consolidated financial statements of PIERER Mobility AG have been prepared in accordance with IFRS as of the closing date. The amounts used to calculate the revenue, CapEx and OpEx ratios were based on the figures reported through full consolidation. Consequently, companies accounted for using the equity method are not included. The scope of consolidation is the same as that for the financial reporting (for further information, go to page 214 in the 2023 Annual Report). For the 2023 financial year, there was a complete analysis of the company’s economic activities followed by a review to establish whether they can be assigned to an economic activity as listed in the Taxonomy Regulation for all six environmental objectives. This analysis resulted in a comprehensive change to the underlying assessment methodology. The new assessment methodology includes criteria for clear assignment of an economic activity to an economic activity listed in the Taxonomy Regulation. This produces better industry comparability and greater transparency because of the change to the way that the economic activities are assigned to the relevant economic activities. The entire vehicle fleet was assigned to the economic activities for transport (6.4. – 6.6.) because an assignment to these economic activities was deemed more appropriate. No building renovations were identified for the 2023 financial year because the investments made were extensions or repairs and maintenance work on a building. Only buildings and associated developed plots of land were assigned to the economic activity “7.7. Acquisition and ownership of buildings”. Owing to their affiliation to the revenue-related economic activities, all fixtures and fittings, tools and equipment were classified as being associated with the economic activity “3.3. Manufacture of low carbon technologies for transport”. The key figures for the previous year were calculated in accordance with the new calculation method and adjusted retroac- tively so that a comparison can be made with the previous year. The requirements of the DNSH criterion for taxonomy-eligible economic activities that met the corresponding technical assessment criteria of the Taxonomy Regulation were fully reviewed in the 2023 financial year and all necessary analyses were implemented, which led to a significant change in reporting compared to the previous year. This also includes the first implementation of a climate risk and vulnerability analysis and, as this had not been carried out previously, no taxonomy-aligned shares could be reported in the 2022 financial year. 6 See more at: https://eur-lex.europa.eu/legal-content/DE/TXT/PDF/?uri=CELEX:52018DC0097, page 5 20

Sustainability Report_2023 All products of PIERER Mobility AG that are purchased exclusively for retail purposes were classified as being not directly attributable to an economic activity. These include PG&A items. Furthermore, direct sales (aftermarket) of chassis components and their technical accessories, sold under the WP brand, were excluded as there is no improvement in environmental performance. In addition, the product range comprises activities in the areas of digitalization and research and development. Services from these activities are utilized almost exclusively for internal purposes and were therefore not included in the analysis. Services provided to third parties in the area of software development were analyzed, but could not be assigned to any economic activity and were therefore reported as not being taxonomy-eligible. For the 2023 financial year, the following substantial revenue-related economic activities were therefore analyzed in relation to the Taxonomy Regulation: ECONOMIC ACTIVITY DESCRIPTION 3.3. Manufacture of low carbon technologies for transport Assembly and sale of motor vehicles ENVIRONMENTAL OBJECTIVE Climate change mitigation (CCM) Non-revenue-related economic activities The analysis of non-revenue-related economic activities was based on discussions with the specialist departments. For the further analysis, the clear assignability of costs to the respective economic activity was verified in order to rule out double counting in the calculation. For the 2023 financial year, the following substantial non-revenue-related economic activities were analyzed in relation to the Taxonomy Regulation: ECONOMIC ACTIVITY DESCRIPTION 6.4. Operation of personal mobility devices, cycle Company bicycle logistics 6.5. Transport by motorbikes, passenger cars and light Company vehicles (passenger cars) commercial vehicles 6.6. Freight transport services by road Heavy goods vehicles (HGVs) 7.4. Installation, maintenance and repair of charging Electric charging station stations for electric vehicles 7.6. Installation, maintenance and repair of renewable energy technologies Energy ring to increase the proportion of electricity generated by photovoltaic installations that the company uses itself 7.7. Acquisition and ownership of buildings Purchase, rental and leasing of buildings 4.1. Provision of IT/OT data-driven solutions Digitalization software for the management and administration of real estate and its fixtures and fittings over the entire life cycle ENVIRONMENTAL OBJECTIVE Climate change mitigation (CCM) Climate change mitigation (CCM) Climate change mitigation (CCM) Climate change mitigation (CCM) Climate change mitigation (CCM) Climate change mitigation (CCM) Circular economy (CE) 22

Sustainability Report_2023 The PIERER Mobility Group is thus ensuring the introduction of, and compliance with, a thorough due-diligence process and regularly examines all the relevant risks in great depth including core issues such as human rights (including child labor and forced labor, employment rights and consumer rights), bribery, attempted bribery and extortion, taxation and fair competition. These efforts extend across all company locations and supply chains to identify and address potential impacts on these areas. The basis for this is a new abstract risk analysis at a country level that was established in the 2023 financial year. This considers the countries in which the group operates. The next step will be to expand this by incorporating industry risks and a specific risk analysis. The ratings (country rating) are based on publicly available (country-specific) indices, such as the Global Gender Gap Index, the Corruption Perception Index, and the Environmental Performance Index, which are reviewed and updated annually. Detailed information about the Code of Conduct can be found in the “Corporate culture and business ethics” section. KEY RATIOS The share of taxonomy-eligible and/or taxonomy-aligned revenues, capital expenditure (CapEx) and operating expenditure (OpEx) in the respective totals according to the Taxonomy Regulation of PIERER Mobility AG for the 2023 financial year was reported based on a complete analysis of the economic activities. In principle, all fully consolidated companies are included in this analysis with regard to their revenues, capital and operating expenditures. Double counting was avoided because it could either be assigned directly to an economic activity or broken down based on the number of taxonomy-aligned products in the total number of units produced at each production site. The amounts reported for 2022 are the values calculated using the new calculation method. Revenue ratios The revenue ratios are the ratio of revenues from taxonomy-eligible and taxonomy-aligned economic activities in a financial year to total revenues in this financial year. The amounts reported under this item in the income statement represent the basic measure of revenue. 24 REVENUES IN EURk 2023 2022 From customer contracts 2,647,853 2,433,683 Other revenues Total 13,357 3,517 2,661,210 2,437,200 According to the Taxonomy Regulation, the total revenues for the 2023 financial year of € 2,661 million (page 115 in the 2023 Annual Report) is the denominator of the revenue ratio. A detailed analysis of the revenues was used to allocate the respective revenue to the taxonomy-eligible economic activities. The relevant allocated percentages form the numerator of the revenues from the taxonomy- eligible economic activities for the 2023 financial year. All two-wheeled and four-wheeled vehicles were assigned to the economic activity “3.3. Manufacture of low carbon technologies for transport” and reported as taxonomy-eligible, regardless of their drive technology. The calculation of taxonomy-eligible revenue does not include economic activities that relate to outsourced production (e.g. bicycles, Skutta, products under the MV Agusta brand) or the trade in PG&A products. In the 2023 financial year, cargo bikes were assessed as being non-taxonomy-eligible because it is too complicated to separate them into those produced externally and in-house. The revenue percentages for products produced externally, in particular for bicycles, have a significant impact on the level of the respective key ratios. Taxonomy alignment for the economic activity “3.3. Manufacture of low carbon technologies for transport” could not then be determined because the alignment conditions were not fully met. Compared to the 2022 financial year, there were no material changes in the taxonomy-eligible revenue (+4 % YoY). CapEx ratios The taxonomy-aligned CapEx indicates the proportion of capital expenditure (CapEx) that is either associated with a taxonomy- aligned economic activity or with the acquisition of products and services from a taxonomy-aligned economic activity. The basis for capital expenditure for calculating the taxonomy eligibility is additions to property, plant and equipment and intangible assets during the financial year under review, before depreciation, amortization and any revaluations for the financial year in question and excluding changes in fair value. It also includes additions to property, plant and equipment and intangible assets resulting from business combinations (application of IFRS (IAS 16, 38, 40, 41, IFRS 16); and national accounting policies if IFRS are not applied). Additions to goodwill are not to be included in the calculation.

Sustainability Report_2023 OpEx ratios The taxonomy-aligned OpEx ratio indicates the proportion of operating expenditure, within the meaning of the Taxonomy Regulation, associated with taxonomy-aligned economic activities or with the acquisition of products from a taxonomy-aligned economic activity. The basis for calculating the operating expenses according to the Taxonomy Regulation was the direct, non-capitalized costs of research and development, building renovation measures, short-term leases (short-term leasing), service and repair, and all other direct expenses for the ongoing maintenance of property, plant and equipment by the company or by third parties that are necessary to ensure the ongoing and effective functioning of these assets (e.g., costs of cleaning). OPERATING EXPENDITURE IN EURk 2023 2022 Short-term leasing Maintenance and repair All other direct expenditure related to the daily maintenance of fixed property, plant, and equipment 25,986 21,082 2,689 21,926 16,343 2,093 Total 49,757 40,362 For the calculation of the denominator of PIERER Mobility AG according to the Taxonomy Regulation, operating expenses for short-term rent and short-term leasing, maintenance and repair expenses and all cleaning costs were included as other direct expenses associated with the daily maintenance of fixed property, plant, and equipment. Operating expenses in the denominator amount to around € 49.8 million. The numerator was derived from the analysis of the expenses from the above-mentioned accounts and their assignment to a revenue-related or non-revenue-related economic activity. Taxonomy-eligible operating expenses are either directly related to a taxonomy-eligible economic activity or are associated with the purchase of products from a taxonomy-aligned economic activity. Costs for which assignment to a non-revenue-related economic activity was not possible, and which were directly associated with the “Motorsport” or “PG&A” profit centers, were again classified as non-taxonomy-eligible. The largest share of taxonomy-eligible operating expenses is directly related to the economic activity “3.3. Manufacture of low carbon technologies for transport” as these costs safeguard the ongoing functioning of the company. Furthermore, costs for short-term leasing in the area of transport (economic activities “6.5. Transport by motorbikes, passenger cars and light commercial vehicles” and “6.6. Freight transport services by road”) were classified as taxonomy-eligible along with costs linked to servicing the associated vehicles. Costs arising from the acquisition of company bicycles are a low-value asset and were therefore reported as taxonomy-eligible operating costs (economic activity “6.4. Operation of personal mobility devices, cycle logistics”). It was not possible to determine whether the alignment conditions for the taxonomy-eligible economic activities had been met, either because the relevant evidence had not been provided or because the substantial contribution to an environmental objective had not been met. There are no significant changes in the amounts. The economic activity “6.4. Operation of personal mobility devices, cycle logistics” was newly added in the 2023 financial year because of the offer of a company bicycle for employees. The detailed notification forms in accordance with the delegated regulations 2023/2486 (KPIs on revenue, CapEx, OpEx) and 2022/1214 (information on activities relating to nuclear energy and fossil gas) can be found in Annex VII. KTM ©FelixSteinreiberProductions 26

Sustainability Report_2023 All physical climate risks identified were assigned impacts and corrective measures. The corrective measures will significantly reduce the impacts of the climate risks so there is no need for any further action for the time being. An overview of the physical climate risks identified can be found in the table below. Information on the classification of the risk is not to be understood to constitute the level of financial loss, but instead depicts the intensity or change in the intensity of the individual risks, as specified in the software solution that is used. The analysis was also used in an adapted form in the context of the Taxonomy Regulation. TYPE MANIFESTATION POTENTIAL IMPACT CORRECTIVE MEASURE UP TO 2030 UP TO 2060 Heat wave Falling productivity Heavy precipi- tation (e.g., rain, hail, snow) River floods Changes to precipitation patterns (winter, summer) Disruption of journeys to work, the supply chain, and production; disruption of the energy supply Disruption of journeys to work, the supply chain, and production; disruption of the energy supply Disruption of journeys to work, the supply chain, and production; increased demand due to shorter winter Heat stress Falling productivity e t u c A i c n o r h C Installation of air-conditioning systems (completed); option to expand the capacities of air-conditioning systems if necessary External factors on routes to work cannot be influenced; electricity: installation of emergency power generators for controlled shutdown of IT systems and production (completed) Flood retention basin in Teichstätt (completed); relocation of IT servers to higher floors to avoid a system failure (completed) Flood retention basin in Teichstätt (completed); relocation of IT servers to higher floors to avoid a system failure (completed) Installation of air-conditioning systems (completed); option to expand the capacities of air-conditioning systems if necessary SSP1-2.6 SSP2-4.5 SSP5-8.5 SSP1-2.6 SSP2-4.5 SSP5-8.5 Very high Very high Very high Very high Very high Very high Very high High Very high Very high High Very high High High High High High High Very high High Very high Very high High Very high High High High High High High Multiple-sourcing strategy Expansion of photovoltaic capacities As the number of hours of sunshine increases, photovoltaic and solar systems are becoming increasingly efficient. The group is endeavoring to exploit this by operating photovoltaic systems on its roofs. More information about the expansion of capacities can be found in Chapter 4. Energy. As part of its multiple-sourcing strategy, the PIERER Mobility Group is looking to diversify its supply chain. The aim is to have at least one supplier for all its product groups that is located outside of Germany, Austria, Switzerland and Italy. This will make the company more resilient to fluctuations or delays in delivery in the relevant economic area that may also be caused by climatic or regulatory developments. At the same time, the group is pursuing a local procurement strategy. In the 2023 financial year, 84 % of the volume of components purchased for series production of motorcycles came from Europe. This prevents long delivery routes and reduces the company’s susceptibility to climate risks. 28

Sustainability Report_2023 3 . CLIMATE CHANGE MITIG ATION • Acceptance of motorcycles with internal combustion engines MATERIAL IMPACTS, RISKS AND OPPORTUNITIES Impacts Global climate change is being caused by the increasing concen- tration of greenhouse gases in the Earth’s atmosphere. The activities of the PIERER Mobility Group contribute to climate change by emitting greenhouse gases. Greenhouse gases are generated throughout the entire value chain, with emissions during the use phase of combustion engine vehicles clearly making up the largest share. Greenhouse gases are also emitted in the production processes or in the upstream supply chain. On the other hand, PTWs are a low-emission alternative to other forms of individual transport and can thus contribute to a future with lower levels of greenhouse gases. The group’s motorcycles that are powered by electric battery or alternative fuels, as well as the entire bicycle segment, produce particularly low emissions. Risks & opportunities • Product & technology development The PIERER Mobility Group conducts in-depth research into various technologies and products. Product and technology development entails both risks and opportunities. Developments that focus on the future may expand the company’s market shares, but the misdirected developments may also cause the company to lose market share. This has an influence on the group’s production activities and the use phase among users. • New regulations In light of climate change, the regulatory environment that the PIERER Mobility Group has to contend with is very dynamic. New or revised regulations that may be legally binding for the upstream and downstream value chain as well as for the PIERER Mobility Group are being published all the time. These may lead to increased costs and expenses both in product development and in processes and beyond. Increasing restrictions and a change of attitude in society may make people less accepting of internal combustion engines (ICEs). This may reduce the market for motorcycles with internal combustion engines and lead to increased demand for alternatives. CLIMATE PROTECTION STRATEGIES As greenhouse gas emissions increase in the Earth’s atmosphere and climate change advances at pace, the PIERER Mobility Group is well aware of its responsibility to contribute to decarbonization. The group’s strategy covers all three scopes of the Greenhouse Gas Protocol (GHG Protocol) and sets out measures for reducing direct and indirect greenhouse gas emissions. The group is committed to embracing new technology and is conducting research to develop its existing and new systems with lower greenhouse gas emissions. One of the key pillars of the sustainability strategy is the decarbonization of transport. As well as incorporating the legal requirements and comparative figures, the PIERER Mobility Group is endeavoring to provide powertrain solutions for PTWs that champion this approach and will help to achieve the EU target of net zero emissions by 2050. At the level of KTM AG as an ACEM member, the group therefore shares its strategy for decarbonization10, which is aligned with the objectives of the European Green Deal and the Climate Change Act, as well as the Sustainable and Smart Mobility Strategy of the European Commission. A key component of the group’s strategy is to use e-fuels to decarbonize market segments that are difficult to electrify. KTM F&E GmbH is a founding member of the eFuel Alliance Austria and thus promotes the use of e-fuels in various markets. The whole group is conducting in-depth research into more sustainable components and technologies in order to reduce greenhouse gas emissions throughout the entire product life cycle of PTWs and to comply with new regulatory requirements. In 2024, the intention is to develop a decarbonization strategy for the PIERER Mobility Group which, in addition to the emissions that can be influenced directly in scopes 1 and 2 of the GHG Protocol, also includes scope 3 emissions. 10 Decarbonization strategy for Powered Two-Wheelers (PTWs) by 2050: https://www.pierermobility.com/wp-content/uploads/2021/10/ACEM_Position_Paper_2021_Decarbonisation_V7.pdf 30

Sustainability Report_2023 • Distribution center in the Netherlands: There are currently plans Activities in the area of battery-powered vehicles Battery development: As part of the PIERER Mobility Group, KTM F&E GmbH continues its commitment as a founding member of the Swappable Batteries Motorcycle Consortium (SBMC). The consortium aims to make it easier to use L-category lightweight electric vehicles with swappable batteries and to promote the development and use of the charging infrastructure required for this. Common battery specifications facilitate the introduction of swappable battery stations. This is seen as key to the development of low-voltage electric mobility. Whereas activities in 2022 focused mainly on the definition of uniform technical specifications for the battery system within the member base, activities in 2023 included the development of battery prototypes by selected suppliers. The main objective of the first phase of prototyping is to validate and refine the specifications. As SBMC is now completing this phase and gaining valuable insights, the second phase, planned for 2024, will focus on conducting field tests in collaboration with battery manufac- turers, providers of swap stations, and OEMs. “EMotion” research project in pilot phase: As part of the Austrian “EMotion” funded project, a low-cost, energy-efficient and lightweight electric two-wheeler platform for urban mobility (class A1, 125 cc) is in an advanced development phase. The pilot phase ran from April to November 2023, and the project will end in the first quarter of 2024. The know-how and all the insights gained from the four years of research working on this innovative project will be used for further development work on series vehicles and in various work processes, including connectivity with the eco-coaching assistant or recuperation strategies. Further information on the research and development of environmen- tally friendly, resource-saving PTWs can be found in Chapter 5. Inflow of resources. to use another distribution center in the Netherlands for joint products. The aim is to be able to deliver finished vehicles directly from the Netherlands to the dealers, thereby reducing delivery times, transport costs and associated greenhouse gas emissions. The distribution center is scheduled to start operating in 2024. Research and development to produce environmentally friendly PTWs Activities in the field of vehicles with combustion engines In the year under review, work began to develop a new generation of power packs (performance class 110 – 170 kW) for the 2029 model year. The aim of the project is to reduce CO2 emissions in the WMTC cycle (further explanations in the section: Method for calculating emissions and energy requirements of the products) by 20-35 % compared to the previous model. A top-down strategy is to be devised for series use of the new power packs. The first step will be to equip the premium models with this powertrain starting in 2029. In subsequent model years, the intention will be to use this power pack generation in other segments as well. Depending on the market development, the motorcycle/vehicle manufacturer expects around 20,000–30,000 vehicles per year in the first few model years. The core elements of this in-house development are alternative combustion processes with greater efficiency, downsizing and turbo- charging. The project also incorporates external service providers working in the areas of design and simulation, for example. KTM F&E GmbH is responsible for the conceptual design and overall project management. Further developments in the area of noise and pollutant emissions KTM F&E GmbH is an active partner in the research project LENS4 funded under the Horizon EU research and innovation program. It is a three-year research project that will help authorities, cities and legislators to develop appropriate measures to reduce the contribution L-category vehicles make to noise and air pollution. Interventions and best practices to combat noise and pollutant emissions from lightweight vehicles are developed and promoted. In addition, proposals are being developed for regulations to improve the performance of future vehicles, including emission control under real driving conditions and regulatory enforcement of measures to improve manipulation safety. The contribution made by KTM F&E GmbH in the past year comprised the provision of eight test motorcycles and the provision of its expertise to the project partners from research and science. 32

Sustainability Report_2023 4 . ENERGY MATERIAL IMPACTS, RISKS AND OPPORTUNITIES Impacts Energy consumption occurs throughout the entire life cycle of PTWs. A large part of this consumption is generated during the use phase of the PTWs, but energy is also required for manufacturing the vehicles. With further development and research into various drive technologies, materials and components, the PIERER Mobility Group aims to reduce the energy requirements of its PTWs throughout the value chain and thus reduce the consumption of natural resources. At the same time, PIERER Mobility promotes the generation and use of renewable energies. The group has contracts with energy suppliers that provide electricity from renewable sources, for example. The photovoltaic systems on the roofs of the company’s buildings in Mattighofen and Munderfing are operated by Pierer Green Energy GmbH. itself. A large part of the impact on the climate and environment is caused by greenhouse gas emissions from burning fossil fuels. The aim is to save fossil energies and also increase energy efficiency at the company’s sites indoors and outdoors. Smart meters and corresponding IT-assisted monitoring are used to monitor energy in a way that is easy to track. Using renewable energies is an essential component of the strategy. The percentage of renewable energies in the district heating and electricity consumption at the main company sites and production sites is already around 99.7 %. The production buildings in Austria are built in accordance with the specifications of OIB Guideline 6 (energy performance certificate for non-residential buildings, or energy performance certificate for other buildings). An energy performance certificate is only available for newer buildings from 2013 onward. There are currently no plans for any systematic replacement of existing heating systems. However, when major renovations or new construction projects take place, environmental aspects and applicable technical standards will be taken into account in examining, from a financial point of view, what options are available for switching to alternative energy systems. Risks & opportunities Related SDGs: A reliable supply of energy is essential for the production activities of the PIERER Mobility Group. It is required for vital production processes and system availability. This is why a stable energy supply is essential. Gaps in supply may cause production to be shut down. 7.2 Increase the global share of renewable energy 7.3 Double the rate of improvement in energy efficiency TAKING ACTION AND FURTHER EXPLANATIONS ENERGY SAVING AND ENERGY EFFICIENCY STRATEGIES Switching to LED lighting The PIERER Mobility Group also endeavors to record and minimize the impacts on the climate and environment from other operating activities beyond its production, procurement and the product To save energy, the PIERER Mobility Group is fitting various sites with LED lighting. Fluorescent tubes will be replaced by energy-efficient LEDs at all production and storage facilities at the company’s sites in Mattighofen and Munderfing. 34

Sustainability Report_2023 III. ENVIRONMENTAL ASPECTS – USE OF RESOURCES AND CIRCUL AR ECONOMY 5 . INFLOW OF RESOURCES Related SDGs: MATERIAL IMPACTS, RISKS AND OPPORTUNITIES Impacts Resources such as energy and metals (e.g., aluminum, steel) are used to manufacture motorcycle components and assemble motorcycles. Resources are also required in the upstream value chain, such as for the production of bicycles or PG&A items. These processes utilize both renewable and/or recycled and non-renewable materials. Using non-renewable primary materials in particular can put a strain on natural ecosystems and value chains. The reason for this is firstly the exploitation of natural resources and secondly greenhouse gas emissions and waste products generated in the process of producing the primary materials. Risks & opportunities Raw material and material prices may fluctuate with macroeconomic trends and when there are resource shortages. This can result in increased costs. Making efficient use of resources in the production process can firstly have a positive financial effect, but also a positive impact on people and the environment. Care is also taken to ensure packaging can be reused, which also reduces waste and costs. STRATEGIES FOR IMPROVING THE INFLOW OF RESOURCES The PIERER Mobility Group endeavors to consider the impact of its products on the climate and environment at the design stage and throughout their life cycle. This means it creates more durable, easily repairable products that can be broken down into reusable or recyclable parts and materials at the end of their useful life. In addition, in this early phase, rather than focusing on conventional materials (e.g., CO2-intensive primary aluminum), the group seeks to focus on more sustainable materials (e.g., recycled metal, more energy-efficient substances, natural fibers, materials from socially acceptable sources) and thus contribute to the sustainable use of resources. 9.5 Enhance research and upgrade industrial technologies 12.2 Sustainable management and use of natural resources TAKING ACTION AND FURTHER EXPLANATIONS Packaging and containers • Recyclable containers: In order to achieve positive effects in the packaging sector in the areas of standardization, waste prevention, handling and cost reduction, increasingly reusable packaging is being developed and is currently used by approx. 60 suppliers (correct as of January 1, 2024). Of these, 17 suppliers offer the use of pool containers, which are used for delivering small, non-critical components and can also be reused multiple times. Almost 27 % of all standard products assembled in Mattighofen and Munderfing are now delivered in various small and large load carriers. In order to continuously increase the percentage of recyclable containers used, a further 15 reusable packaging projects have been earmarked for the 2024 financial year. These include planning the containers to be used for new products and expanding the use of standardized container solutions by existing series suppliers. • Reducing packaging, promoting the circular economy: Packaging management pursues the principle of “as simple as possible”. The chosen packaging should reduce the amount of waste produced as much as possible, using as few consumables as possible, but at the same time still fulfill its protective function. The use of reusable packaging is a key pillar when it comes to preventing waste because the containers are designed to have a service life of up to ten years, depending on the duration of the project. However, reusable packaging can usually be used for even longer because, once a project comes to an end, a new purpose can usually be found for small and large load carriers. To make a contribution to the circular economy, the company is examining possible cooperations with service providers that process reusable packaging made of plastic that is no longer required and turn it back into plastic pellets. However, these 36

Sustainability Report_2023 6 . WASTE MATERIAL IMPACTS, RISKS AND OPPORTUNITIES Impacts Waste is generated both during the production process and in supporting processes. Furthermore, waste is generated at dealers and customers from packaging materials used by PIERER Mobility. Waste can enter environmental systems and cause damage if not handled properly. High volumes of unsorted waste materials contribute to a shortage of usable resources because they cannot be recovered and are therefore destroyed at great expense or lost. This may hamper efforts to promote the circular economy. The effectiveness of the measures defined is evaluated at regular intervals, in particular within the scope of ISO 14001, currently once a year as part of the assessment of the key environmental aspects and the definition of the environmental targets for the internal environ- mental report. Related SDGs: 6.3 Improve water quality, recycling and safe reuse 12.4 Environmentally sound handling of chemicals and waste materials 12.5 Substantially reduce waste generation TAKING ACTION AND FURTHER EXPLANATIONS Risks & opportunities E-learning course: Waste management High levels of waste and materials that are not disposed of properly can have an impact on people and the environment and cause high costs. Waste is ideally avoided or recycled and reused (example: engine oil, coolants). Particularly in the production processes, emphasis is placed on reusing and disposing of products into separate types. STRATEGIES FOR IMPROVING THE AMOUNT OF WASTE PRODUCED The PIERER Mobility Group handles the waste it produces in the legally correct manner. It wants to constantly improve its actions and make them environmentally friendly. This includes the generation and handling (collection, separation, storage) of production waste, packaging waste and other types of waste. The amount of waste is minimized, for example, by adopting recycling solutions and reusing things (recyclable packaging and reusable containers) or further recycling. Waste that cannot be avoided is properly collected, stored and prepared for external recycling. In this way, it contributes to the creation of a circular economy system that functions effectively. At the same time, the problem of raw materials being wasted can also be minimized. The company has an established working relationship with a well-known recycling company to ensure that batteries are disposed of in accordance with EU regulations. Since ISO14001:2015 certification, waste management has improved continuously. In order to continue to raise awareness of how to act sustainably in the company, an e-learning course on waste management is offered. In this interactive course, production employees get an insight into the correct approach to waste disposal and waste management in the company. Around 300 employees received training during the 2023 year under review. The course is an established part of onboarding training for employees in production and for all apprentices. The course is voluntary for white-collar employees. The course content is updated all the time to incorporate feedback from employees and respond to new requirements and improvements. Packaging for shipping PG&A • To allow the company to reduce the negative impact on the environment of the packaging used for its PG&A items, the plastic content of the packaging has been significantly reduced. On the one hand, all plastic adhesive tapes have been completely replaced by paper adhesive tapes. This resulted in a saving of around 12,000 kg of plastic. In addition, since September 2023, paper shipping bags have been used instead of plastic bags. This has saved around 1,500 kg of plastic. • Since the end of 2023, cardboard waste has been used as filler material for shipping products. For this purpose, the company has commissioned a facility in November 2023 that will shred the 38

Sustainability Report_2023 IV. SO CIAL SUSTAINABILIT Y ASPECT S – OWN EMPLOYEES 2) the Declaration on Modern Slavery and Human Trafficking, 3) the Occupational Safety and Employee Health Policy, 4) the Explanations on the implementation of the provisions of the core labor standards of the International Labour Organization (ILO) in Austria and within the PIERER Mobility Group17. In the PIERER Mobility Group, the works council of KTM AG, the works council of KTM F&E GmbH and the works council of KTM Components GmbH represent the workforce at the sites in Mattighofen, Munderfing, Schalchen, Anif, Graz and Wels as well as at the offices in Linz and Vienna. The head of the Human Resources division is responsible for drawing up the measures and achieving the targets in this ESG area of action. Related SDGs: 8.5 Full employment and decent work with equal pay 8.8 Protect labor rights and promote safe working environments TAKING ACTION AND FURTHER EXPLANATIONS Job architecture Together with an external partner, the PIERER Mobility Group is developing a standardized “job architecture” which will be based on an international standard and adapted to suit the group’s specific requirements. The aim is to use established assessment criteria to enable positions to be compared objectively. The job architecture is designed to improve career management and recruitment and help boost internal and external equity. In the 2023 financial year, after the processing of data and validation of the individual positions, the results were analyzed, discussed and allocated in two interview phases (Phase I “Nature of Work”, Phase II “Hierarchy of Work”) with the divisional managers. Following the final matching and benchmarking by the external partner, the “job architecture” concept for PIERER Mobility is now completed and is scheduled to be implemented in 2024. 7. WORKING CONDITIONS MATERIAL IMPACTS, RISKS AND OPPORTUNITIES Impacts The PIERER Mobility Group is one of the biggest employers in Upper Austria and therefore has a responsibility to many employees and their families. The group is committed to ensuring good working conditions and guaranteeing workers’ rights for all employees. If employees are satisfied, this has a positive effect on their performance at work and the group’s standing in the local region. This in turn can have a positive impact on the skilled labor market. On the other hand, a possible deterioration in working conditions can cause dissatisfaction among the workforce. Even standing still without making further improvements to working conditions should be considered a negative. The group takes numerous measures to counteract this. Risks & opportunities Demographic change is creating increasing shortages in the labor market, making it more difficult to find skilled employees. Promoting good working conditions increases the performance capability and level of satisfaction of employees, making the company more attractive as an employer. This can counteract the risk of losing good personnel. STRATEGIES FOR IMPROVING WORKING CONDITIONS The employees are a key success factor for PIERER Mobility. As one of the largest employers in the central region of Upper Austria, the group has a special responsibility to look after its employees. The focus is on creating fair and employee-friendly working conditions for the workforce and supporting decent work. Strategic personnel development is intended to promote the development of personnel at PIERER Mobility and attract new talent. Compliance with legally regulated employee rights must be ensured in all aspects of the company’s work. PIERER Mobility is committed to complying with all the applicable national and international laws, regulations and guidelines. These are supplemented by the Code of Conduct and the group’s policies and declarations that are mentioned therein, all of which can be accessed on the PIERER Mobility website. These are 1) the Diversity and Anti-Discrimination Policy, 17 See the current versions at: https://www.pierermobility.com/en/sustainability/publications 40

Sustainability Report_2023 • Shuttle bus pilot project: In order to make it easier for employees at the Munderfing site to get to work, a shuttle bus will run from Munderfing train station to the PIERER Mobility Group’s sites in Munderfing in an initial pilot phase. This will make it easier for employees to use public transport to get to work. • Support for lift sharing: The “twogo” app is an innovative mobility solution that was launched in summer 2023 as part of a comprehensive mobility concept. The app enables employees to share lifts quickly and easily by comparing proposed routes with other users and suggesting an optimum match. KEY FIGURES AND TARGETS As of December 31, 2023, the PIERER Mobility Group had 6,184 employees worldwide (previous year: 6,088). Of these, 5,020 were in Austria (around 81.0 %). 21.1 % of the total workforce worked in R&D. In 2023, the proportion of female employees was around 25.8 %. With its Mattighofen, Munderfing, Thalheim and Schalchen sites, KTM AG is one of the largest employers in the Upper Austria region. In the 2023 reporting year, 4,526 people were employed here. As of December 31, 2023, a total of 61 people with disabilities (measured by a degree of disability reported of over 50 %) were employed at the PIERER Mobility Group’s sites in Austria. Around 98.4 % of the employees in the PIERER Mobility Group are subject to collective bargaining agreements. In the region and especially in the immediate vicinity of the company’s production sites in Austria, the PIERER Mobility Group is a major employer that accounts for a high proportion of local employment. 2,227 employees of PIERER Mobility AG live directly in Mattighofen and in neighboring communities within a radius of 10 km as the crow flies20. In 2023, the staff turnover rate at the Austrian companies in the PIERER Mobility Group was around 8.7 % (previous year: <10 %). This includes all departures (excluding external workers, fixed-term service contracts, freelancers, natural turnover due to retirement or death) in relation to the total number of employees (excluding part-time employees during parental leave, freelancers (test riders), interns/graduates, holiday interns, temporary workers). 2023 was the first year in which it was possible to evaluate the turnover rate globally, and it was around 10.9 % within the PIERER Mobility Group as a whole. The same calculation logic as the one applied in Austria was used. An extended list of the most important employee indicators can be found in the appendix. Safeguarding long-term competitiveness As a result of the adverse economic conditions, which were even more challenging during the year under review, changes are being made to the way that the group organizes its personnel and production. In the first six months of the 2024 financial year, a process for restructuring and making savings on wage costs will be developed. Among other things, this is set to result in the loss of up to 300 jobs in Mattighofen and Munderfing. This will particularly affect temporary workers and employees who will be leaving the company through natural staff turnover. 20 Including employees of KTM AG and PIERER Innovation GmbH. 42

Sustainability Report_2023 Health and safety software Following the commissioning of new health and safety software, an initial pilot and test phase for the HS software commenced in the 2023 year under review. The full implementation of the software is a comprehensive, in-depth process that has not yet been finalized. “Safety & fire protection” briefing In the year under review, the annual briefings in relation to fire protection and safety were converted into a digital format. The audio content of the two courses is available in ten different languages. This gives attendees the opportunity to complete the course in their native language, thus ensuring that all attendees understand the important course content. The e-learning room in the Production Academy and the newly installed terminals enable all employees to receive training at their workplace. Work to implement this began in 2023 at KTM Components GmbH and in vehicle assembly and logistics, other areas of the business such as the engine plant and PG&A will follow in 2024. Health promotion & sports Promoting and developing the physical and mental health of employees is another important goal. The reporting year saw the final design and roll-out of the sports and health initiative in large parts of the group. All sports, health and training activities are bundled together under the name “POWER ON” and the content focuses on the four pillars of sport & exercise, nutrition, mental health and ergonomics. The needs and interests of the employees are regularly assessed and incorporated into planning. This is assured at the following levels: analysis based on relevant KPIs, employee participation using needs assessments (online questionnaire) and six-monthly committee meetings with representatives from the various operating sites (multipliers), the works council, occupational medicine and human resources. Various priorities are pursued. In addition to the ongoing projects in the area of ergonomics to prevent musculoskeletal disorders, the focus from autumn 2023 to spring 2024 is on mental health. The measures implemented in 2023 included the following: • Expanding prevention in relation to mental health in the form of presentations and practical workshops (for example, the Mental Power course series, Healthy Sleep presentation). • Support in dealing with psychologically stressful working conditions from the occupational psychologist and the HR department. • Further development of the ergonomic training offers and ergonomics consultations in cooperation with the ergonomists from the Occupational Health Service. • Campaign to raise awareness of men’s health and screening. • In-house blood donation campaign in cooperation with the Austrian Red Cross. • Creation of a sports community platform via the employee app: making it easier for people to connect with each other and arrange to meet up to do sport (lunchtime, after work). The communities offer new employees an easy way to find opportunities to play sport. • In addition to preventive services that are already established (vaccinations, etc.), skin screening sessions were offered for the first time: examinations of moles for early detection of skin cancer. Other measures that were taken included the purchase of additional telephone booths for employees at the Linz and Munderfing sites in order to reduce the level of noise in the offices. The employees also learned how to make themselves less susceptible to stress by improving their diet and mental strength. They also received tips on the right way to deal with stress to prevent burnout as well as a cardiovascular risk profile for early detection of lifestyle diseases. In addition, the team spirit and fitness of the employees is encouraged with regular team-building activities as well as sports competitions (e.g., business runs). The management of COVID-19 has been continuously adapted to reflect the current situation. All facilities and services within the company (COVID hotline, in-house testing station, etc.) were available to employees without any restriction in the first two quarters of 2023. When official measures were relaxed from July 1, 2023, COVID-19 management was integrated into the occupational health agendas. 44

Sustainability Report_2023 Related SDGs: WerkMEISTER 4.3 Equal access to affordable technical, vocational and tertiary education 4.4 Increase the number of people with relevant skills to be successful in their career 8.6 Promote youth employment, education and training TAKING ACTION AND FURTHER EXPLANATIONS Coaching for managers In addition to general management training, this initiative also offers individual consultations to the group’s managers to support them with specific challenges or development processes. Working with the partner CoachHub, managers receive professional, digital coaching that helps them with their own personal topics, simply and digitally. The holistic business coaching approach focuses on the two most important facets of successful leadership in the digital age: growing personally and inspiring people as a manager. KTM second-chance apprenticeship qualification In September 2023, in cooperation with the State of Upper Austria, the Upper Austrian Chamber of Labor and the Upper Austrian Chamber of Commerce, the KTM second-chance apprenticeship qualification was launched. Working in cooperation with the “You can do something!” project, employees with relevant professional experience have the opportunity to attend supplementary preparation courses tailored to their individual needs and thus obtain an additional apprenticeship qualification alongside their work in the company. The training is offered in three professions (business logistics, metal workers and automotive technicians with a focus on motorcycle engineering). This is targeted mainly at the areas of logistics and production at KTM AG. In 2023, 14 employees were able to qualify and start their training in business logistics and metalworking. The KTM WerkMEISTER was initiated in order to define the qualification of employees even more precisely. The program offers technical, leadership and methodological expertise and is an essential part of the KTM_academy. By applying what has been learned in projects within the company, knowledge is put into practice directly and both parties benefit equally from this. In addition, there is a focus on engagement between the departments and technical experts. The training is offered in two different areas: logistics management (plant foreman) and mechatronics (plant foreman & foreman). This is targeted primarily at the areas of logistics and production at KTM AG and the employees from KTM F&E GmbH. 17 employees started their training in 2023. General Management Program (GMP) The GMP is a program lasting two semesters that confers the title “Academic General Manager”. The content of the program focuses on two main areas: Business Management Excellence and General Management for Future Business. It started in September 2023 and is set to end in September 2024 – 29 days of training on site in Munderfing are scheduled, supported by additional learning provided online. After completing an application phase, 16 attendees started the program. Internationalization of KTM_academy training portal In November 2023, the KTM_academy training portal was also made available to all employees outside Austria (an additional 1,164 employees). This now gives employees outside Austria access to online courses on internal processes, compliance and safety topics. Furthermore, digital coaching or digital language courses are also on offer. This offer is constantly being expanded so that technical content and knowledge of methods can also be communicated. In the future, the plan is that sites located within Europe will also be able to make use of the offer of face-to-face training in Austria. Interview training for managers The 2023 financial year saw the introduction of digital interview training for managers, which helps them to prepare for interviews (digitally and in person). Since it was implemented in May 2023, 50 managers have completed the training. 46

Sustainability Report_2023 partners, suppliers, customers and consultants are bound by this policy via the Code of Conduct. The policy is available on the company website23. Related SDGs: 8.5 Full employment and decent work with equal pay TAKING ACTION AND FURTHER EXPLANATIONS Integration of international employees • Making careers website international: In order to be able to attract more international employees to the PIERER Mobility Group and to support the sales offices in the recruitment process, a pilot project was launched with the French sales office during the 2023 financial year. Vacancies at the French office are now released on the group’s careers website. So far, two positions have been published and then successfully filled. Publication on the website generated a total of 39 additional applications. • Let’s talk German – the get-together for international workers: These events are all about learning the German language in an entertaining and interactive way and making new acquaintances at the same time. This course is offered for “Beginners” and “Intermediates”. This initiative has the following aims: • Interactive language practice: Actively practice by speaking • Professional guidance from experienced trainers • Sense of community: Establish contacts and expand your network within the company • Exciting topics: Interesting discussions about a range of Training young people who come from a difficult background – partial qualification in metal working The “Standardized Metal Training” project offers young people who have come from a difficult background the chance to gain a partial qualification. The program culminates with a final examination and can be counted toward the apprenticeship. To date, 20 applicants have completed a technical skills test. Following a successful application phase, the selected young people started their training in the area of metalworking. In 2024, training and partial qualification in the area of metalworking is set to be available again. Work/life balance KTM has been running two daycare centers in Mattighofen and Munderfing for a number of years now. Due to strong demand, another, third group was set up in the municipality of Mattighofen in September 2023. The daycare centers provided by KTM make it easier for working parents to return to work and maintain a proper work/life balance. Promoting women To inspire more young women to look at computer science and reduce the gender gap in this area, Avocodo organized a hackathon for “FemaleCoders”24 in October 2023. 40 interested girls aged 15 or above worked in small groups on eleven web development projects in tracks such as IOT, AI and WEB. The young programmers were able to acquire new skills, try out new technologies and network with other coding enthusiasts. Similar cooperations are also planned for 2024. different topics KEY FIGURES AND TARGETS The number of women in the group has risen by approx. 12.3 % since 2018. In 2023, the percentage of women was 25.8 %. In the reporting year, employees from 69 nationalities were employed in the group. The average age globally was 37.1 years. The first six get-togethers (3 for beginners and 3 for intermediates) with 59 attendees took place in 2023. • Production Academy – speech avatar When it comes to training new and existing production employees, special emphasis is placed on ensuring that the content taught is easy for the participants to understand and comprehend. Representatives from many different countries and with different languages are currently attending the Production Academy training courses. Artificial intelligence (AI) enables the content to be delivered in many different languages to provide the best possible training for employees. 23 24 See the current version at https://www.pierermobility.com/api/assets/11923106 https://female-coders.at/ 48

Sustainability Report_2023 Despite the vibrations that are produced by the motorcycle, the project pursued various approaches that are perceived more readily than visual cues. Emergency call The R&D team also looked at various options for making an automatic or manual emergency call from a motorcycle. The advantages and disadvantages of technically feasible displays were analyzed and a solution for a specific production model was finally developed. The experience gained from the European e-call project for cars as well as from the “I-HeERO” and “sAFE” research projects that are supported by the European Commission was taken into account. All preliminary investigations into the automatic e-call were completed in 2023; the new system is ready for use with the potential introduction of an EU standard, which is still pending. Other developments focusing on motorcycle and rider safety: • Optimizing the readability of information on the dashboard by creating standardized specifications for font sizes for all new vehicles (from MY25). • Developing a simplified version for detecting an accident situation. This is actually all about attracting the attention of other road users. • Analysis of the legal requirements from R156 and ISO 24089 in order to be able to take these into account correctly during the software update for the management system (SUMS). Training on routing wiring harnesses One of the objectives of the Production Academy’s courses is to keep the defect rate as low as possible during development/production. For example, one important issue is the routing of wiring harnesses in vehicles, as defects can have an enormous impact on the end customer. To ensure that employees in vehicle assembly and in the development phase of new motorcycles have the knowledge they need, a training course was devised by the Production Academy in collaboration with various departments (R&D, quality management, work preparation, vehicle assembly and customer service). The course teaches the basic principles, tasks and function, provides guidance for routing, and highlights fault patterns and possible solutions. It also explains what problem areas may look like, how important it is to report any discrepancies or problems, and how to do this. The online course, which was introduced in 2023, is set to be completed by around 260 people each year. Stepping up the advanced quality planning In the year under review, advanced quality planning was championed as part of an APQP (Advanced Product Quality Planning) procedure. This is a procedure for structured planning of the quality of products and ensuring quality during the stage of actually designing and defining the product. KEY FIGURES AND TARGETS The health and safety of customers/users always have top priority across all product areas of PIERER Mobility AG. The group attaches great importance to ensuring that its customers are satisfied with the products from all its brands. As products improve continuously, the number of warranty claims worldwide is declining as vehicle sales increase. The strict requirements along the PIERER Mobility Group’s value chain bear testament to this and demonstrate the high quality of the products from all brands as well as the market monitoring measures. This is also reflected in the number of recalls: During the financial year 2023 there was no recall of motorcycle models and one recall in the (e)bike segment. This recall related to a technical component installed in the Husqvarna, GASGAS and R Raymon brands. Various motorcycle models from model year 2022 were affected. The affected component (brake system) was immediately and completely removed from the range and replaced with another component from another manufacturer. Further information on recalls can be found on the product websites26. As an additional safety feature, every KTM, Husqvarna and GASGAS motorcycle owner can find out under Service and Safety Check27 whether there is a recall on their vehicle (vehicle identification number and delivery certificate required). 26 Motorcycles: https://www.ktm.com/en-int/service/Safety.html and https://www.husqvarna-motorcycles.com/en-do/service/safety-information.html and https://www.gasgas.com/de-de/service/safety-information.html ; E-Bicycles: https://www.gasgas.com/de-at/service/safety-information.html and https://www.r-raymon-bikes.com/de-at/service/safety-information.html and https://www.husqvarna-bicycles.com/de-at/support/safety-information.html 27 See as an example https://www.gasgas.com/de-de/service/service-and-safety-check.html 50

Sustainability Report_2023 VI. GOVERNANCE ASPECT S 13 . MANAGEMENT OF SUPPLIER REL ATIONSHIP S MATERIAL IMPACTS, RISKS AND OPPORTUNITIES In an initial pilot phase of the risk assessment, a CSR quick check for suppliers in the textile industry was also implemented in the 2023 financial year. As part of this quick check, the supplier consultant assesses the supplier using a preprepared checklist to examine CSR topics. In 2024, the plan is to extend the project to other areas and sectors, and to digitalize the processes. Impacts SupplierAssurance – supplier assessment The use of the ESG SupplierAssurance platform was stepped up and expanded in the 2023 reporting year. The collection of the results has been integrated into the standard processes for supplier assessment and the commodity group strategy. In addition, the supplier portal makes reference directly to the ESG questionnaire and asks about responsibility, so that the data from new suppliers can be recorded more efficiently. The aim of increasing the percentage of series suppliers reviewed using SAQ to 80 % was achieved in the year under review. Revision of the content in standard contracts The PIERER Mobility Group also makes sure it complies with standards in its supply chain. This is why the content of its contracts was revised and expanded in 2023. By default, the Code of Conduct28 and all the guidelines referred to therein, such as the declaration on modern slavery and human trafficking29, are now an integral part of the content of each contract, and are therefore regarded as fundamentally non-negotiable minimum standards. Digitalizing training courses for international employees In the 2023 financial year, training courses for employees in purchasing were digitalized so that they can also be made available to employees at the company’s international sites. This ensures a uniform process and high standard when dealing with suppliers. More information about the digitalization of the training courses can be found in the “Internationalization of KTM_academy training portal” section in the Training and education chapter. The PIERER Mobility Group has contractual relationships with a large number of small and large suppliers. Some of them are dependent on reliable sales figures and prompt payments from the group. A delay in payment could have a negative impact on the commercial success of the suppliers. Risks & opportunities The PIERER Mobility Group relies on materials and components being delivered on time. Delays in the supply chain can affect the production process. In addition, shortages of materials and raw materials can lead to increased costs and production bottlenecks. STRATEGIES FOR MANAGING SUPPLIER RELATIONSHIPS The PIERER Mobility Group maintains close relationships and cooperations with a large number of suppliers. Both parties to the contract need to be able to rely on the fact that contractual provisions will be met. For PIERER Mobility, the quality of its products really matters. This is why it has integrated comprehensive supplier management into its procurement processes. This management focuses on procedures for selecting suppliers, supplier audits and the identification of sustainability parameters in the supply chain, as well as compliance with all contractual provisions, such as complying with contractually agreed payment obligations. TAKING ACTION AND FURTHER EXPLANATIONS Stepping up CSR risk monitoring in the supply chain To be better prepared to manage risks that arise in the supply chain, CSR risk management in the PIERER Mobility Group’s supply chain will be expanded further. To do this, suppliers will be evaluated in a two-stage risk assessment process. First of all, an abstract risk assessment of the supplier is carried out. Depending on the level of risk, they are detailed in a second step and measures are identified together with the supplier. 28 29 See the current version at https://www.pierermobility.com/api/assets/11998345 See the current version at https://www.pierermobility.com/api/assets/11923108 52

Sustainability Report_2023 14 . MANAGEMENT OF PRE VENTION AND INVESTIG ATION OF CORRUP TION AND BRIBERY whistleblowers. The Executive Board is informed on an ongoing and annual basis about significant developments and suspected cases. In addition, the Executive Board and Supervisory Board are notified of any changes to the Code of Conduct. MATERIAL IMPACTS, RISKS AND OPPORTUNITIES Related SDGs: 16.5 Reduce corruption and bribery Impacts Corruption and bribery have a very negative impact on the way that a social market economy works and on the efficiency and success of businesses. They hinder natural developments in the market and are particularly common in the upstream value chain, for example when a supplier relationship is being agreed. The PIERER Mobility Group does not tolerate any form of corruption or bribery. As an inter- national company, the group has a particular responsibility to act as a role model for other organizations in the region. It and its business partners comply fully with the relevant national and international anti-corruption and anti-bribery regulations, as set out in the Code of Conduct. Risks & opportunities Violation of the legal requirements in relation to corruption and bribery can cause reputational damage and have consequences under criminal law. STRATEGIES FOR COMBATING CORRUPTION AND BRIBERY The PIERER Mobility Group endeavors to ensure high professional and ethical standards in everything it does and all the actions it takes as a business. Adherence to the rule of law, honesty, ethical conduct, reliability, respect and trust form the foundation and the universal basis of good collaboration and of stable business relation- ships. Strict compliance with the applicable laws, rules, regulations and standards of business ethics, in particular with regard to anti- corruption, antitrust and competition law, money laundering and tax transparency, forms the basis for all the group’s activities. The Code of Conduct defines and promotes responsible conduct. In particular, it systematically reduces potential risks of corruption. The PIERER Mobility Group sets guidelines and measures for implementing the principles that are formulated in the Code of Conduct and have an influence on its own business activities and take account of the supply chain. The legal department of KTM AG generally acts as the responsible point of contact for compliance issues, particularly also for the area of anti-corruption, fair competition and protection of 54 TAKING ACTION AND FURTHER EXPLANATIONS Updating the Code of Conduct The Code of Conduct, which was completely revised in the 2023 financial year, defines the culture and values on which the PIERER Mobility Group bases its business activities and sets comprehensive and clear rules for all employees, managers, board members and business partners. The Code of Conduct is available to read in German and English on the intranet and on the company website at any time. Raising employee awareness plays a central role. New employees receive the Code of Conduct as part of the onboarding process. Increasing the level of training on compliance issues In order to raise awareness and increase understanding of compliance issues within the group and to reinforce the mandatory principles for conduct in compliance with the rules, every employee has had to complete the “Compliance and Code of Conduct” e-learning training course, which is linked to the Code of Conduct, every year since 2023 (instead of every two years, as was previously the case). This e-learning course has also been completely revised and reinforces the content of the Code of Conduct. Knowledge is also communicated via the Compliance intranet site, which provides employees with access to essential information, definitions of terms, instructions for action, best practices, guidelines and policies. Selected departments are also given specific training in interactive workshops. Global roll-out of the whistleblower system The PIERER Mobility Group’s anonymous whistleblower system, which was rolled out globally in the year under review, offers all employees a platform for reporting a breach or suspected breach of the Code of Conduct. All incoming reports are treated in the strictest confidence in accordance with a defined process, preserving the anonymity of the whistleblower.

Sustainability Report_2023 KTM Group House of Brands ©FelixSteinreiberProductions 56

) 0 2 ( y t i v i t c a l a n o i t i s n a r t y r o g e t a C T ) 9 1 ( y t i v i t c a g n i l b a n e y r o g e t a C E E E Sustainability Report_2023 Financial year 2023 Year Substantial contribution criteria DNSH-Criteria ("Does Not Significantly Harm") TEMPLATE FOR THE KPIS OF CAPEX ) 1 ( s e i t i v i t c a c m o n o c E i ) 4 ( 3 2 0 2 r a e y , x E p a C f o n o i t r o p o r P % ) 2 ( e d o C ) 3 ( x E p a C EURk ) 5 ( n o i t a g i t i m e g n a h c e t a m ) 6 ( n o i t p a d a e g n a h c e t a m i l C i l C ) 9 ( y m o n o c e r a u c r i C l ) 0 1 ( y t i s r e v i d o B i ) 8 ( n o i t u l l o P ) 7 ( r e t a W Y; N; N/EL ) 1 1 ( n o i t a g i t i m e g n a h c e t a m ) 2 1 ( n o i t a t p a d a e g n a h c e t a m i l C i l C ) 5 1 ( y m o n o c e r a u c r i C l ) 6 1 ( y t i s r e v i d o B i ) 3 1 ( r e t a W ) 4 1 ( n o i t u l l o P Y/N ) . 1 A . ( d e n g i l a - y m o n o x a T f o n o i t r o p o r P * ) 8 1 ( 2 2 0 2 r a e y , x E p a C ) . 2 A . l ( e b g i i l e - r o % ) 7 1 ( s d r a u g e f a s m u m n M i i A. TAXONMY-ELIGIBLE ACTIVITIES A.1 Environmentally sustainable activities (Taxonomy-aligned) CCM 7.4. CCM 7.6. Installation, maintenance and repair of charging stations for electric vehicles in buildings Installation, maintenance and repair of renewable energy technologies CapEx of environmentally sustainable activities (Taxonomy-aligned) (A.1) Of which enabling Of which transitional 26 0.01% Y N/ EL N/ EL N/ EL N/ EL N/ EL Y Y Y Y Y Y n/a 855 0.29% Y N/ EL N/ EL N/ EL N/ EL N/ EL Y Y Y Y Y Y n/a 881 0.30% 881 0 5% 145% 16% 28% n/a A.2 Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) Management of low carbon technologies für transport Transport by motorbikes, passenger cars and light commercial vehicles Freight transport services by road Acquisition and ownership of buildings Provision of IT/OT data-driven solutions CCM 3.3. CCM 6.5. CCM 6.6. CCM 7.7. CE 4.1. CapEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2) A. CapEx of Taxonomy-non- eligible activities (A.1 + A.2) EL; N/EL 232,864 77.68% EL N/ EL 10,741 3.58% EL N/ EL 3,077 1.02% EL N/ EL 35,218 11.75% EL N/ EL N/ EL N/ EL N/ EL N/ EL 104 0.03% N/ EL EL N/ EL 282,004 94.07% N/ EL N/ EL N/ EL N/ EL N/ EL N/ EL N/ EL N/ EL N/ EL N/ EL N/ EL N/ EL N/ EL N/ EL N/ EL 282,885 94.37% B. TAXONOMY-NON-ELIGIBLE ACTIVITIES CapEx of Taxonomy-non-eligible activities Total 16,888 5.63% 299,773 100% * These are the adjusted comparative figures according to the new assessment methodology. 58

Sustainability Report_2023 in % CCM CCA WTR CE PPC BIO PROPORTION OF REVENUE/TOTAL REVENUE PROPORTION OF CAPEX/TOTAL-CAPEX PROPORTION OF OPEX/TOTAL-OPEX Taxonomy-aligned per objective Taxonomy-eligible per objective Taxonomy-aligned per objective Taxonomy-eligible per objective Taxonomy-aligned per objective Taxonomy-eligible per objective 0.00% 64.48% 0.30% 94.33% 0.00% 91.63% - - - - - - - - - - - - - - 0.00% 0.03% - - - - - - - - - - - - - - EU TAXONOMY: NOTIFICATION FORM IN ACCORDANCE WITH DELEGATED REGULATION 2022/1214 Following the delegated act in relation to nuclear and natural gas, which has expanded the EU Taxonomy Regulation, only the first table from Annex 7 is reported. Based on the current interpretation of the legal situation, the other notification forms do not have to be filled in and published if all the answers on notification form 1 are “No”. No No No No No No Row Nuclear energy related activities TEMPLATE 1 NUCLEAR AND FOSSIL GAS RELATED ACTIVITIES 1, 2, 3, The undertaking carries out, funds or has exposures to research, development, demonstration an deployment of innovative electricity generation facilities that produce energy form nuclear processes with minimal waste from the fuel cycle 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. 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 their safety upgrades. Row Fossil gas related activities The undertaking carries out, funds or has exposures to construction or operation of electricity generation facilities that produce electricity using fossil gaseous fuels. The undertaking carries out, funds or has exposures to construction, refurbishment, and operation of combined heat/cool and power generation facilities using fossil gaseous fuels. The undertaking carries out, funds or has exposures to construction, refurbishment and operation of heat generation facilities that produce heat/cool using fossil gaseous fuels. 4, 5, 6, 60

Sustainability Report_2023 2023 2022 2021 In t CO2-e share of “location based” in percent share of “market based” in percent in t CO2-e share of “location based” in percent share of “market based” in percent in t CO2-e share of “location based” in percent share of “market based” in percent 6,920.41 0.71% 0.71% 7,095.95 0.80% 0.80% 6,677.29 0.68% 0.68% 3,585.01 51.80% 51.80% 3,822.90 53.87% 53.87% 3,898.10 58.38% 58.38% 2,267.05 32.76% 32.76% 1,889.17 26.62% 26.62% 1,638.10 24.53% 24.53% 1,068.36 15.44% 15.44% 1,383.88 19.50% 19.50% 1,141.09 17.09% 17.09% 5,625.86 0.58% 4,988.56 0.56% 5,136.72 0.52% 91.80 1.63% 109.15 2.19% 134.39 2.62% 5,534.05 98.37% 4,885.50 97.81% 5,002.34 97.38% 127.45 0.01% 169.41 0.02% 213.09 0.02% 91.80 35.65 72.03% 109.15 64.43% 136.40 38.84% 60.25 55.20% 76.68 64.01% 35.99% 965,216.36 98.72% 99.28% 875,646.87 98.64% 99.18% 966,771.11 98.79% 99.29% 3,692.07 0.38% 0.38% 3,052.85 0.35% 0.35% 1,315.40 0.14% 0.14% 127.65 0.01% 0.01% 39.87 0.00% 0.00% 54.79 0.01% 0.01% 123.54 0.01% 0.01% 188.46 0.02% 0.02% 86.31 0.01% 0.01% GRI 305-1, 305-2, 305-3 CARBON FOOTPRINT OF THE PIERER MOBILITY GROUP Greenhouse gas emissions according to the Greenhouse Gas Protocol (Scope 1-3): Scope 1: Direct greenhouse gas emissions Emissions from natural gas procurement at PIERER Mobility Group sites1 Emissions from vehicle fleet Emissions from test benches Scope 2: Indirect greenhouse gas emissions “location based”2 Emissions from district heat procurement2 Emissions from electricity procurement at PIERER Mobility Group sites1 Scope 2: Indirect greenhouse gas emissions “market based”2 District heating emissions Emissions from electricity procurement at PIERER Mobility Group sites1 Scope 3: Indirect greenhouse gas emissions Emissions from commuting by aircraft Emissions from commuting by private vehicles Emissions from commuting by rental car 62

Sustainability Report_2023 7 The CO2 emissions for transport are calculated from data (including emission factors) which are communicated monthly by the transport service providers. Data is collected based on import, export and cross-trade. Furthermore, a distinction is made between air, road and sea transport. The emission factors are calculated as a weighted summary of the reported data in kg/km. The data from 2022 is only about 90% complete as the system was only set up in this year and not all service providers were able to provide all the data. Average values were formed for the values in 2023. This is due to calculation errors by the service providers. The corrected data had not been provided at the time the report was created/finalized. In the 2024 reporting year, the values will be updated and the calculation adjusted retroactively. The CO2 emissions from transport were incorporated into the footprint calculation for the first time in 2023. The calculation for Scope 3 has therefore also been adjusted for 2022 and 2021. Motorcycles sold in the B2C (retail) business and X-BOW (excl. E-bicycles) were used to calculate the use phase: Number of vehicles used for the calculation was 257,608 (previous year: 226,849 excl. E-bicycles). Models that are not eligible for registration (e.g. motocross, cross country, sport minicycles) were not considered due to an insufficient database (missing consump- tion and mileage data). A total of 381,555 motorcycles were sold in the reporting year (previous year: 375,492) The values included in the evaluation are based on EU homologation data for the respective models. In 2023, there were homologation amendments to the MY23 Street and MY24 Trial models. This had a subsequent impact on fleet emissions and consumption in the 2022 and 2021 reporting years. According to the Kyoto Protocol, there are seven main greenhouse gases that contribute to climate change: Carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur hexafluoride (SF6), and nitrogen trifluoride (NF3). CO2-e is the universal unit of measurement used to indicate the global warming potential (GWP) of each of the seven greenhouse gases, expressed as the GWP of one unit of carbon dioxide. It is used to assess the release (or avoidance of release) of various greenhouse gases on a common basis. GRI 306-3 AMOUNT OF WASTE Total waste in kilograms (kg) Metal waste (excl. aluminum waste)1 Aluminum waste Waste for recycling Hazardous waste Other waste Waste generated per vehicle produced1, 2 Packaging materials disposed of per vehicle1, 3 UNIT 2023 2022 2021 kg kg kg kg kg kg kg kg 6,457,198 6,189,612 6,392,778 868,883 774,699 786,634 352,496 296,954 261,473 4,456,061 4,376,835 4,487,250 369,788 318,774 409,970 422,350 337,712 519,709 24.77 16.16 24.56 16.45 30.39 20.32 For reasons of materiality, the table only includes values from KTM Racing GmbH and KTM Forschungs- & Entwicklungs GmbH as well as from the KTM Group’s manufacturing sites in Mattighofen and Munderfing, including the waste generated by imported vehicles (from India, China and Spain). Description of waste types / metals: including various scrap metals, cable scrap, mixed chips, prototypes. Aluminum: including castings, smelting, chips; waste for recycling: including waste wood (untreated, material, thermal), waste wood pallets, waste paper, various cardboard boxes; hazardous waste: waste oil, drilling emulsion, various solvents, cleaners; other waste: inclu- ding plasterboard, used tires, industrial waste. 1 Owing to a calculation error, the value for 2022 was adjusted retrospectively. 2 Waste that cannot be clearly allocated to production was not included in the calculation. 3 Packaging materials disposed of exclusively include the waste generated at KTM AG (Mattighofen and Munderfing sites) for recycling (cardboard packaging, waste wood, waste wood pallets, PP pallets, mixed plastics, sorted EPS, ABS-TPU, excluding iron). Own indicator RESEARCH AND DEVELOPMENT (R&D) Number of employees in R&D Number of employees in R&D as % of total employees Investments (rounded)1 thereof for alternative drive technologies (e.g. electric mobility)1 R&D expenditure as percentage of revenue 1 Development costs incl. tooling UNIT heads in per cent in € million in € million in per cent 2023 1,302 21.1% 195 27.3 9.2% 2022 1,181 19.4% 161 23.2 8.7% 2021 976 18.6% 131 18.8 8.0% 64

Sustainability Report_2023 KE Y SO CIAL FIGURES (OWN EMPLOYEES) GRI 2-7, 2-8, 2-30 EMPLOYEE DETAILS 2-7: Information on the employees total Full time thereof male thereof female Part time thereof male thereof female UNIT 2023 2022 2021 heads heads heads heads heads heads heads 6,184 5,692 4,406 1,286 492 184 308 6,088 5,644 4,373 1,271 444 167 277 5,249 4,843 3,834 1,009 406 147 259 share of female employees in per cent 25.8% 25.4% 24.2% Employee structure by continent1 thereof in Austria thereof in Germany thereof in Europe employees other continents2 2-8: Workers who are not employees Temporary workers total (incl. foundation apprentices) thereof male thereof female thereof <30 years thereof 30-50 years thereof >50 years 2-30: Tariff contracts heads in per cent heads in per cent heads in per cent heads in per cent heads in per cent heads in per cent heads in per cent heads in per cent heads in per cent heads in per cent 5,020 81.2% 5,050 83.0% 136 2.2% 473 7.6% 555 9.0% 353 5.7% 236 66.9% 117 33.1% 143 40.5% 179 50.7% 31 8.8% 137 2.3% 392 6.4% 509 8.4% 627 10.3% 427 68.1% 200 31.9% 240 38.3% 346 55.2% 41 6.5% 4,361 83.1% 136 2.6% 316 6.0% 436 8.30% 486 9.3% 345 71.0% 141 29.0% 217 44.7% 240 49.4% 29 6.0% in per cent 98.4% 97.7% 98.2% 1 Evaluation of employee structure by company location (not by nationality) 2 Africa, Asia, Australia, North America, South America All data that includes all fully consolidated subsidiaries of PIERER Mobility AG, excluding Members of the Executive Board of PIERER Mobility AG, including temporary workers. Since 2023, the employees of LX media GmbH have also been included. Furthermore, since 2023, the freelancers of Avocodo GmbH have no longer been included; the values for the previous years of 2022 and 2021 are shown unchanged. 66

Sustainability Report_2023 Own indicator FURTHER INFORMATION ON EMPLOYEES Employee turnover in Austria Turnover rate globally1 Parental leave (due to education or birth) Return ratio1 thereof female People with disabilities2 in per cent in per cent heads in per cent in per cent heads 8.7% 10.9% 147 93.0% 29.1% 61 <10% <10% - 120 96.0% 36.0% 54 - 90 92.8% 34.4% 48 1 Due to missing employee data and the difference in the country-specific approach, the turnover rate was only evaluated globally for the first time in 2023. The same calculation logic as the one used in Austria was applied 2 Measured by a degree of disability reported of over 50% GRI 405-1 DIVERSITY OF GOVERNANCE BODIES Executive Board thereof male thereof 30-50 years thereof >50 years Supervisory Board thereof male thereof female thereof >50 years UNIT heads in per cent in per cent in per cent heads in per cent in per cent in per cent 2023 7 100% 71% 29% 6 67% 33% 2022 4 100% 25% 75% 6 67% 33% 100% 100% 2021 4 100% 25% 75% 4 100% 0% 100% Klaus Rinnerberger resigned from the Supervisory Board at the end of the Annual General Meeting on April 21, 2023. In addition, with effect from April 21, 2023, Friedrich Roithner moved from the company’s Executive Board to the Supervisory Board. Florian Burguet, Florian Kecht, Alex Pierer and Rudolf Wiesbeck were elected as new members of the Executive Board. With effect from December 31, 2023, Florian Burguet left the Executive Board of PIERER Mobility AG due to the restructuring of the group’s bicycle division. GRI 403-9 HEALTH AND SAFETY – EMPLOYEES Accidents at work Injury rate Serious accidents at work (over 6 months of recovery) Injury rate of serious accidents Rate of work-related fatalities Lost-time injury frequency rate (LTIFR) HEALTH AND SAFETY – TEMPORARY WORKERS Accidents at work Injury rate Serious accidents at work (over 6 months of recovery) Injury rate of serious accidents Rate of work-related fatalities Lost-time injury frequency rate (LTIFR) UNIT number hours number number number number UNIT number hours number number number number 2023 103 14.40 1 0.14 0 11.32 2023 22 28.23 0 0 0 2022 75 12.25 2 0.33 0 10.78 2022 34 39.78 0 0 0 2021 74 13.30 0 0 0 8.45 2021 16 28.21 0 0 0 19.24 35.10 22.92 Values include all documented accidents at work (excluding commuting accidents) at the production and company sites in Austria. A global evaluation of the accident figures will be possible from 2024. Data for employees of external companies are available. Injury rate based on injuries per 1 million hours worked. In accordance with GRI standards, the injury rate is calculated on the basis of productive working hours: Number of hours worked in 2023 (evaluation only possible for companies based in Austria): 7,152,629 (2022: 6,122,869), productive hours incl. temporary workers 7,932,072 (2022: 6,977,525). In the 2023 financial year, as in 2022 and 2021, there was no work-related fatality at KTM AG. The lost time injury frequency rate (LTIFR), which has been recorded since 2021, describes the number of accidents involving lost time of at least one day per 1 million hours worked. Underlying formula: LTIFR=accidents/hours worked* 1,000,000. 68

Sustainability Report_2023 KE Y GOVERNANCE FIGURES (MANAGEMENT OF PRE VENTION AND INVESTIG ATION OF CORRUP TION AND BRIBERY, CONSUMERS AND END USERS) GRI 205-2 ANTI-CORRUPTION TRAINING Total employees1 thereof manual workers (incl. apprentices) thereof white-collar employees (incl. apprentices) thereof managers Executive Board and Supervisory Board Information provided to employees about anti-corruption (e.g. handing out Code of Conduct) People informed about anti-corruption Share of people informed about anti-corruption Employees by category of worker total for manual workers (incl. apprentices) share of manual workers total for white-collar employees (incl. apprentices) share of white-collar employees total for managers share of managers Executive Board and Supervisory Board Share of Executive Board and Supervisory Board Anti-corruption training (e.g. e-learning or face-to-face training) Total people with anti-corruption training Share of people with anti-corruption training (rounded) Employees by category of worker total for manual workers (incl. apprentices) share of manual workers (rounded) total for white-collar employees (incl. apprentices) share of white-collar employees (rounded) total for managers share of managers (rounded) Executive Board and Supervisory Board2 UNIT heads heads heads heads heads 2023 5,831 2,258 2,789 784 13 2022 5,461 2,212 2,540 709 10 heads in per cent 4,657 79.9% 4,185 76.6% heads in per cent heads in per cent heads in per cent heads 1,109 49.1% 2,768 99.3% 767 97.8% 13 1,015 45.9% 2,464 97.0% 696 98.2% 10 2021 4,763 1,931 2,215 617 8 3,559 74.7% 936 48.5% 2,040 92.1% 575 93.2% 8 in per cent 100.0% 100.0% 100.0% heads in per cent 3,059 52.5% heads in per cent heads in per cent heads in per cent heads 669 29.6% 1,965 70.5% 412 52.6% 13 1,482 27.1% 242 10.9% 990 39.0% 241 34.0% 9 2,018 42.4% 354 18.3% 1,268 57.3% 396 64.2% 0 0.0% Share of Executive Board and Supervisory Board (rounded) in per cent 100.0% 90.0% 1 Representation excluding temporary workers, external contractors. Managers include Board members (excl. members of the Executive Board of PIERER Mobility AG), general managers, 2 division managers, subdivision managers, heads of department and team leaders. New contractual relationships of the KTM AG Group with suppliers or importers are concluded as standard with incorporation of the Code of Conduct, which forms an integral part of the contract as a fundamentally non-negotiable minimum standard. In 2023, the training of the members of the Executive Board and the Supervisory Board took place during the Supervisory Board meeting of KTM AG. Accordingly, all members of the Executive Board as well as the members of the Supervisory Board of PIERER Mobility AG received training. The key figures also include training on legal compliance and the Code of Con- duct. 70

Sustainability Report_2023 GRI index STATEMENT OF USE PIERER Mobility AG reports in accordance with the GRI standards for the period from January 1, 2023 to December 31, 2023 GRI 1 used, GRI 1: Foundation 2021 Applicable GRI sector standard(s): None GRI standards Disclosure GENERAL DISCLOSURES GRI 2: General Disclosures 2021 2-1 Organizational details Page(s) in this sustainability report; different location Omission, explanation 11-12, 89; schedule of equity holdings – pages 214-216 in the 2023 Annual Report Entities included in the organization's sustainability reporting 11-12 Reporting period, reporting frequency and contact point 72, 85, 89; publication date: March 27, 2024; the adjustments to the key figures reported are noted in the respective footnote. Restatements of information 20-21, 33, 37, 61, 63, 85; External audit Activities, value chain and other business relationships 2-2 2-3 2-4 2-5 2-6 2-7 Employees 72 VII. Notes – Note by the independent certified public accountant 13, 29; production sites worldwide, see pages 12-13 in the 2023 Annual Report. In addition, please also refer to the statements made in the Management Report of the 2023 Annual Report: Economic environment and market development, financial performance indicators, pages 110-120. 42, 66; The total number of employees of PIERER Mobility AG (as of the reference date of December 31 of the respective financial year) is the total of the full-time plus part-time employees (in each case including managers, apprentices, temporary workers, freelance contractors or employees who are semi-retired actively/passively/continuously). Excluding inactive/dormant employment relation- ships such as employees on parental leave, educational leave, military/civilian service. The headcount does not include external workers such as IT consultants and freelancers. More information can be found on page 67 / Table GRI 405-1) 2-7 b i, 2-7 b ii, 2-7 iii (n/a): Only about 1% of the employees have a fixed-term contract, so no separate subdivision into permanent / fixed-term employment relationships is made. Excluded from this are interns, diploma/master's students etc. as well as employees in their probationary period (first 6 months of service). All employees in the PIERER Mobility Group have guaranteed working hours. 2-7 b iv/v (information incomplete): A breakdown of full-time/part-time employees by gender and region is not available for the reporting period.

Sustainability Report_2023 GRI standards Disclosure Page(s) in this sustainability report; different location Omission, explanation 2-20 Process to determine remuneration 2-21 Annual total compensation ratio 2-20 a iii (n/a): No external advice was sought. 2-20 a: Please refer to the statements in the Remuneration Report (pages 10-12) and the Corporate Governance Report (pages 72, 79) for the 2023 financial year. 2-20 b: The voting results from the above- mentioned 2023 Annual General Meeting can be accessed on the website under Investor Relations > Annual General Meeting. Please refer to the statements in the Remuneration Report for the 2023 financial year - page 28. 2-22 Statement on sustainable development strategy 6-7, 14-16 2-23 Policy commitments 15, 23-24, 40, 43, 47-48, 52, 80; All of the policies cited can be found in this report as a direct link and can be accessed on the website under the Sustainability section “Publications / Download Center”: pierermobility.com/en/sustainability/ publications 2-24 2-25 Embedding policy commitments 15, 23-24, 40, 43, 47-48, 52, 54-55 Processes to remediate negative impacts 14-17; The Code of Conduct (CoC) is aimed in principle at all stakeholders of PIERER Mobility AG and describes the mechanisms for making a complaint. The CoC can be accessed on the website under the Sustainability section and under Corporate Governance. 2-26 Mechanisms for seeking advice and raising concerns 15, 40 2-27 Compliance with laws and regulations 2-28 Membership of associations 15, 54-55, 71; Seiten 72, 84 in the Corporate Governance Report for the 2023 FY in the 2023 Annual Report. 19, 30; A detailed overview of the most important memberships can be found on the website under the Sustainability section “Our commitment”: pierermobility.com/en/ sustainability/our-commitment 2-29 2-30 Own indicator Approach to stakeholder engagement 18-19 Collective bargaining agreements Certifications 42, 66, 83 17, 71 74

Sustainability Report_2023 GRI standards Disclosure Page(s) in this sustainability report; different location Omission, explanation 305-3 Other indirect (Scope 3) GHG emissions 305-4 GHG emissions intensity 305-5 Reduction of GHG emissions 305-6 Emissions of ozone-depleting substances 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions II. Climate change – climate change mitigation/key figures and targets/ greenhouse gas emissions: 33 II. Climate change – climate change mitigation/key figures and targets/method for calculating emissions and energy requirements of the products: 33 VII. Notes – key figures/tables: 62-64 II. Climate change – climate change mitigation/key figures and targets/ fleet related emissions: 33 II. Climate change – climate change mitigation/key figures and targets/method for calculating emissions and energy requirements of the products: 33 VII. Notes – key figures/tables: 63 The CO2 emissions from transport (by import, export, cross-trade via air, road and sea) were incorporated into the calculation for the first time in 2023. This means that the Scope 3 calculation was also adjusted for 2022 and 2021. The incorrectly recorded CO2 emission figure for a KTM model from Bajaj Auto required a correction of the fleet emission figure retrospectively for the 2021 reporting year. D+ii+iii: For more disclosures, see 305-1. (Information incomplete): As part of defining and setting CO2 targets, the aim is to assess the annual reduction in greenhouse gas emissions. (n/a): No ozone-depleting substances are used in the PIERER Mobility Group. (n/a): No significant nitrogen and sulfur oxides are produced during PIERER Mobility AG's production processes. During the use phase of the motorcycles, the relevant legal requirements in the end markets are complied with. High research budget (R&D expenditure as percentage of revenue) VII. Notes – key figures/table: 64 Employees working in R&D Own indicator Own indicator Own indicator Investments in alternative drive technologies Own indicator Percentage of all electrified two-wheelers in drive technologies 76 IV. Own employees – working conditions/ key figures and targets: 42 VII. Notes – key figures/table: Own indicator – Research and Development (R&D): 64 VII. Notes – key figures/table: Own indicator – Research and Development (R&D): 64 VII. Notes – key figures/table: Own indicator – alternative drive technologies (e.g., electric mobility): 65

Sustainability Report_2023 GRI standards Disclosure Page(s) in this sustainability report; different location Omission, explanation ENVIRONMENTAL ASPECTS – USE OF RESOURCES AND CIRCULAR ECONOMY (environmental issues) INFLOW OF RESOURCES GRI 3: Material Topics 2021 3-3 Management of material topics GRI 301: Materials 2016 301-1 Materials used by weight or volume III. Use of resources and circular economy – inflow of resources: 36-37 III. Use of resources and circular economy – Inflow of resources – key figures and targets: 37 VII. Notes – key figures: 61 301-2 Recycled input materials used Reclaimed products and their packaging materials 301-3 WASTE GRI 3: Material Topics 2021 3-3 Management of material topics GRI 306: Waste 2020 III. Use of resources and circular economy – Waste: 38-39 306-1 Waste generation and significant waste-related impacts III. Use of resources and circular economy – Waste: 38-39 (Information incomplete, a. i. and a. ii.): Allocation according to renewable and non-renewable materials is currently not possible. Many components/parts are made up of different materials and are currently recorded in the system as purchased parts. The values for 2021 and 2023 were calculated on the basis of the values from 2022 and the respective production volumes (2023: 217,160 and 2021: 178,992). In the 2024 reporting year, the values for the 2023 reporting year are specified in more detail and adjusted retrospectively. (Information not available): With complex, multi-level supply chains, it is currently not possible to collect the data that is required here as the part manufac- turers do not have this data/information either. (n/a): There is currently no obligation to recycle two-wheelers (similar to cars). (Information not available): Owing to the complex, multi-level supply chains, the required information is currently not available. No significant waste-related environmental impacts are apparent at the company and production sites of PIERER Mobility AG (use of reusable packaging and reusable racks). 306-2 Management of significant waste-related impacts III. Use of resources and circular economy – Waste/strategies to improving the amount of waste produced: 38-39 (n/a): See GRI 306-1 III. Use of resources and circular economy – Waste/taking action and further explanations: 38-39 78

Sustainability Report_2023 GRI standards Disclosure Page(s) in this sustainability report; different location Omission, explanation OCCUPATIONAL SAFETY AND HEALTH PROTECTION GRI 3: Material Topics 2021 3-3 Management of material topics GRI 403: Occupational Health and Safety 2018 403-1 Occupational health and safety management system IV. Own employees – occupational health and safety: 43-45 403-2 Hazard identification, risk assessment, and incident investigation 403-3 Occupational health services 403-4 403-5 Worker participation, consultation, and communication on occupational health and safety Worker training on occupational health and safety I. General information – ESG stakeholder dialog: 19 IV. Own employees – occupational health and safety/taking action and further explanations: 43-44 403-6 Promotion of employee health 403-7 403-8 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Workers covered by an occupational health and safety management system IV. Own employees – occupational health and safety/taking action and further explanations/health promotion and sports: 44 IV. Own employees – occupational health and safety: 43-44 80 Please refer to the statements made in relation to the policy on occupational health and safety (see website of PIERER Mobility AG/Sustainability/Publications/ Download Center). Around 81% of the employees are subject to the provisions of labor law applicable in Austria (the remaining 19% are subject to the provisions of the country they work in). In addition, basic principles such as respect for human rights, respect, integrity and diversity as well as fair working conditions are essential elements of the Code of Conduct and the compliance guidelines of the PIERER Mobility Group. ii: see GRI 403-8. Please refer to the statements made in relation to the policy on occupational health and safety (see website of PIERER Mobility AG/Sustainability/Publications/ Download Center). Please refer to the statements made in relation to the policy on occupational health and safety (see website of PIERER Mobility AG/Sustainability/Publications/ Download Center). Please also refer to the statements made in relation to the policy on occupational health and safety (see website of PIERER Mobility AG/Sustainability/Publications/ Download Center). (Information incomplete): After an initial pilot and test phase for the HS software in 2023, implementation will continue in 2024 and the processes will be transferred to regular operation. This will also introduce a system for data collection.

Sustainability Report_2023 Disclosure Page(s) in this sustainability report; different location Omission, explanation Disclosure of data and definition of “important operating facilities” (Information incomplete): The basic salary in the PIERER Mobility Group is based on the collective bargaining agreements in place in the respective country – this covered 98.4% of the total number of employees in 2023 (see also disclosures under GRI 2-30) and is not dependent on gender. The evaluation of the data for the remuneration structures is not available for the reporting period. Work is in progress to collect this data systema- tically. The aim is to report this indicator for FY 2024 for employees in Austria and for FY 2025 for all employees. At the conclusion of vehicle assembly, 100% of all motorcycles are subjected to an end-of-line test (test bench run). This process step is secured by systems engineering so that no vehicle can leave production without passing the test. In the 2023 reporting year, there was no recall for any motorcycle models and one recall for (e-)bicycle models. GRI standards 405-2 Ratio of the basic salary and remuneration of women to men GRI 406: Non-discrimination 2016 406-1 Incidents of discrimination and corrective actions taken VII. Notes – key figures/table: 71 SOCIAL SUSTAINABILITY ASPECTS – CONSUMERS AND END USERS (social issues) PRODUCT SAFETY GRI 3: Material Topics 2021 3-3 Management of material topics GRI 416: Customer Health and Safety 2016 V. Consumers and end users – product safety: 49-50 416-1 Assessment of the health and safety impacts of product and service categories V. Consumers and end users – product safety/key figures and targets: 50 416-2 Incidents of non-compliance concerning the health and safety impacts of products and services V. Consumers and end users – product safety/key figures and targets: 50 VII. Notes – key figures/table: 71 DATA PROTECTION AND CYBER SECURITY GRI 3: Material Topics 2021 3-3 Management of material topics V. Consumers and end users – data protection and cyber security: 51 82

Sustainability Report_2023 GRI standards Disclosure Page(s) in this sustainability report; different location Omission, explanation MANAGEMENT OF PREVENTION AND INVESTIGATION OF CORRUPTION AND BRIBERY GRI 3: Material Topics 2021 3-3 Management of material topics GRI 205: Anti-Corruption 2016 205-1 Operations assessed for risks related to corruption VI. Governance – management of prevention and investigation of corruption and bribery: 54-55 Climate change – disclosures according to the taxonomy regulation for the 2023 financial year/Minimum safeguards criteria: 23-24 205-2 Communication and training about anti- corruption policies and procedures 205-3 Confirmed incidents of corruption and actions taken VI. Governance – management of prevention and investigation of corruption and bribery/taking action and further explanations: 54 VI. Governance – management of prevention and investigation of corruption and bribery/key figures and targets: 55 VII. Notes – key figures/table: 71 (Information incomplete): During the course of the risk analysis process that is implemented, potential risks are continuously identified and analyzed based on the principles of comparability and objectivity, and always taking account of industry-specific, geographical, product- related and company-specific risk factors. 84

Sustainability Report_2023 Note by the independent certified public accountant To the Management Board of PIERER Mobility AG, Wels INDEPENDENT ASSURANCE REPORT ON THE NON-FINANCIAL REPORTING ACCORDING TO § 267A UGB We have performed an independent limited assurance engagement on the combined consolidated non-financial report according to § 267a UGB (“NFI report”) for the financial year 2023, which has been published as Sustainability Report of PIERER Mobility AG, Wels (referred to as “PIERER Mobility AG” or “the Company”). Conclusion Based on the procedures performed and the evidence we have obtained, nothing has come to our attention that causes us to believe that the NFI report of the Company is not in accordance with the legal requirements of the Austrian Sustainability and Diversity Improvement Act (§ 267a UGB), the provisions of Article 8 of the Regulation (EU) 2020/852 as amended and the supplementing delegated Regulation (EU) 2021/2178 (hereafter “EU Taxonomy Regulation”)] and the sustainability reporting guidelines of the Global Reporting Initiative (GRI Standards) Option “in accordance with” in all material respects. Management's Responsibility The Company's management is responsible for the proper preparation of the NFI report in accordance with the reporting criteria. The Company applies the legal requirements of the Austrian Sustainability and Diversity Improvement Act (§ 267a UGB) and the sustainability reporting guidelines of the Global Reporting Initiative (GRI Standards) Option “in accordance with” as reporting criteria. In addition, the company prepares disclosures in accordance with the EU Taxonomy Regulation, which are published as part of sustaina- bility reporting. The Company’s management is responsible for the selection and application of appropriate methods for non-financial reporting (especially the selection of significant matters) as well as the use of appropriate assumptions and estimates for individual non-financial disclosures, given the circumstances. Furthermore, their respon- sibilities include the design, implementation and maintenance of systems, processes and internal controls that are relevant for the preparation of the sustainability report in a way that is free of material misstatements – whether due to fraud or error. Auditors' Responsibility Our responsibility is to state whether, based on our procedures performed and the evidence we have obtained, anything has come to our attention that causes us to believe that the Company’s NFI report is not in accordance with the legal requirements of the Austrian Sustainability and Diversity Improvement Act (§ 267a UGB), the legal requirements of the EU Taxonomy Regulation and the sustainability reporting guidelines of the Global Reporting Initiative (GRI Standards) Option “in accordance with” in all material respects. Our engagement was conducted in conformity with the International Standard on Assurance Engagements (ISAE 3000) applicable to such engagements. These standards require us to comply with our professional requirements including independence requirements, and to plan and perform the engagement to enable us to express a conclusion with limited assurance, taking into account materiality. An independent assurance engagement with the purpose of expressing a conclusion with limited assurance (“limited assurance engagement”) is substantially less in scope than an independent assurance engagement with the purpose of expressing a conclusion with reasonable assurance (“reasonable assurance engagement”), thus providing reduced assurance. Despite diligent engagement planning and execution, it cannot be ruled out that material misstate- ments, illegal acts or irregularities within the non-financial report will remain undetected. 86

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PIERER Mobility AG Edisonstrasse 1 4600 Wels, Austria Rated by www.pierermobility.com