Management of Impacts, Risks and Opportunities

Policies related to own workforce

In the following, we describe policies from the areas of human resources and personnel development that are relevant to the risks in this area (reference to table under ESRS 2).

Code of Conduct

The Bechtle Code of Conduct is binding on all employees and forms the basis for ethical and responsible behaviour. It enshrines respect for human rights and compliance with international labour and social standards as central principles of our corporate culture. These include, in particular, equal opportunities, non-discrimination, the avoidance of child and forced labour, freedom of association, fair remuneration and additional benefits in line with local market conditions. The Code thus creates the basis for a safe, fair and respectful working environment and thus refers to the risk of “fair wages and working conditions”. Further information can be found in the full Code of Conduct, which can be downloaded from our website, and in the Governance chapter.

Occupational health and safety

Bechtle wants to offer its employees a safe and productive working environment in which work-related injuries and illnesses are prevented. Among other things, this should minimise dissatisfaction and retain employees by making them feel safe and comfortable in their workplace. In the area of occupational health and safety, we are committed to complying with the applicable legal requirements in the respective countries of our locations and our own standards.

In line with the Bechtle business model based on the principle of networked decentralisation, responsibility for the management of occupational health and safety for all workers lies with the respective management of the individual company, with governance differing in Germany and abroad. The foreign companies organise the management of occupational health and safety and their actions, such as training and instruction, independently and in accordance with their national laws.

The largest share of employees – 11,021 (2024: 11,253) persons and thus 66 per cent (2024: 70 per cent) – work in Germany. The German Bechtle companies are supported by Bechtle AG’s central coordination centre, and this centre maintains contact with the commissioned occupational health service, which regularly inspects the locations, identifies potential hazards and provides support in minimising occupational safety risks. Together with the occupational health service, the coordination centre instructs managing directors throughout Germany on their duties. E-learning training materials are also available for workers. The e-learning programme covers the basic topics of occupational safety, ergonomics, health, first aid and fire protection. All workers in Germany regularly receive guidance on occupational safety and have access to the German Occupational Safety Act (ASiG) via the Intranet. In quarterly meetings, the central coordination centre reviews the status quo and discusses current developments. In addition, each German location has its own occupational safety committee, which meets four times a year and consists of the local occupational safety specialists and members of the management. The committee decides on the necessary local actions.

In addition, the occupational health and safety management of parts of Bechtle AG in Neckarsulm has been certified in accordance with DIN EN ISO 45001 since 2021. A member of the Executive Board is responsible for certification and is involved in the audit process. The central coordination centre for occupational safety is guided by the requirements of this standard in its support for the German companies.

Human resources strategy

In the 2024 fiscal year, the development of a human resources (HR) strategy was initiated, which was approved by the Executive Board in the reporting period. It forms the basis for integrating the identified risks into the company’s strategy and meeting the challenges in the area of human resources (HR), such as the shortage of skilled labour. In particular, this is due to the risk of competitive disadvantages resulting from unattractive working conditions. It serves all Bechtle units as a guideline for future-orientated HR work and is aimed at promoting the satisfaction and well-being of the workforce and contributing to a positive working atmosphere.

The HR strategy is a central component of the company’s direction and is derived from Vision 2030 and the sustainability strategy. Its aim is to position Bechtle as an attractive employer and ensure the long-term retention of talent.

The strategy comprises five focus areas:

• Excellent employer

• Employee recruitment

• Co-operation

• Digitalisation

• Internationalisation

With these clearly defined focus topics, the HR strategy supports all Bechtle units in the implementation of sustainable and competitive HR work. The head of the Human Resources department, who reports directly to the Bechtle CEO, is responsible for implementing the HR strategy at the highest level.

Diversity strategy

By signing the Diversity Charter in April 2020, Bechtle AG joined the largest network for diversity management in Germany. By signing the Charter, we have committed ourselves to creating an appreciative and unprejudiced working environment – regardless of gender and gender identity, ethnic background and nationality, physical and mental abilities, religion and ideology, sexual orientation, social background and age or other personal characteristics. These correspond to the seven dimensions of the Diversity Charter and are explicitly listed in the diversity strategy. We apply this voluntary commitment to all Bechtle companies in Germany and abroad. While the grounds for discrimination required by ESRS S1.24 b are implicitly taken into account in existing policies, the grounds related to skin colour and political opinions are not explicitly mentioned.

The Bechtle DE&I (Diversity, Equity & Inclusion) strategy, which was adopted by the full Executive Board in November 2024, serves as a compass for the implementation of the commitment entered into and in relation to the risks. Their implementation is an active contribution to minimising the risk of a lack of diversity KPIs, which can have a negative impact on ESG ratings and access to the financial market. Both the HR strategy and the diversity strategy focus on vulnerable groups, in particular people with disabilities and women. To this end, targeted actions have been defined to increase their share in the company and provide them with targeted support.

Our aim is to promote an inclusive corporate culture in all companies and to implement targeted actions and policies to promote diversity and equal opportunities. The strategy addresses all seven dimensions of the Diversity Charter, including the prohibition of discrimination, which we have already set out in our Code of Conduct.

The DE&I strategy initially focusses on gender, physical and mental abilities, age and social background. These focus areas correspond to the areas in which we expect the greatest value contribution in the short to medium term with the available resources, both nationally and internationally. They form the basis for our inclusive corporate culture, which creates room for future expansion. In the 2025 fiscal year, we implemented a number of short-term actions, including

• the gradual establishment of confidential counsellors for each organisational unit

• the introduction of the EmpowerHer platform, through which women at Bechtle can network with each other and engage in dialogue

• the introduction of Parents@Bechtle, a contact point for guidance during changes such as pregnancy, birth and parenthood

• process introduction for managers to conduct strategic discussions with employees aged 60+ before retirement

• Introduction of strategic succession planning

• Creation of a transparent presentation of progress through a diversity KPI dashboard.

In 2025, we further developed the existing short-term actions to promote diversity and inclusion and strengthened them across the Group. At the same time, medium and long-term actions were defined. We plan to consistently pursue this development in 2026. The focus is on the further development and consolidation of the short-term actions as well as the concrete elaboration and implementation of the defined medium-term strategic steps for the entire Bechtle Group. We will also embed diversity even more firmly in all decentralised companies, tailored to their national and international framework conditions and their specific organisational requirements. In this way, we not only want to promote diversity within the company, but also counteract the aforementioned risk: Actions in the area of diversity also automatically demonstrate the existence of the necessary processes, standards and KPIs, which we can present for audits, ratings or tenders. A new Head of Diversity position was created in March 2024 for the development and implementation of the DE&I strategy, which was initially located in the HR area. Since January 2025 it has been part of Corporate Sustainability Management. Corporate Sustainability Management reports directly to the Management Board member responsible for sustainability and therefore also for diversity and equal opportunities.

Processes to mitigate negative impacts and channels through which the workers can raise concerns

Employees can raise concerns via the Compliance Hotline, which is described in the Governance information section.

Taking actions

The following actions have been taken in relation to material impacts and approaches to mitigating material risks and exploiting material opportunities in connection with the company’s workforce, as well as their effectiveness.

The following actions which all relate to our own workforce and own operations have already been introduced and are being continued:

Our Code of Conduct serves as the basis for our actions. We are guided by applicable international social standards and comply with the law. Among other things, we want to ensure that our workers are not negatively affected by our practices, The protection of personal rights and data protection play an important role here.

For more information on data protection, see social information, consumers and end users