ESRS S1 – Own Workforce

Own Workforce

Material Impacts, Risks, and Opportunities

As part of our materiality assessment, we identified the following material positive and negative impacts on our own workforce. No material risks or opportunities were identified in relation to the company’s own workforce.

IRO

Description

Value chain

Time horizon

Working conditions (working time, work-life-balance)

A lack of appropriate safeguards could give rise to adverse working conditions (e.g., long working hours or poor work-life balance) that have a negative impact on the physical and mental health of employees.

Own operations

Working conditions (health and safety)

The employees at the production sites handle dangerous materials and machinery that could jeopardize their general health and safety.

Own operations

Equal treatment and equal opportunities (gender equality and equal pay for work of equal value)

By signing the “Gender Parity Ambition,” the Consumer Business Segment actively contributes to gender parity by committing to achieving a 50:50 gender balance across all management levels by 2025.

Own operations (Consumer)

Equal treatment and equal opportunities (diversity)

By embedding diversity and inclusion in the “Global DE&I Roadmap,” the Consumer Business Segment is strengthening diversity specifically by strategically integrating these principles into culture and processes.

Own operations (Consumer)

Equal treatment and equal opportunities (training and skills development)

Training and upskilling programs enable employees to develop their skills on an ongoing basis. These programs are supported by regular, constructive performance appraisals. The aim of this approach is to provide the best possible support for employee development and ensure the effectiveness of the programs.

Own operations

Positive impactNegative impactRiskOpportunityShort termMedium termLong term

The material impacts relate to our own employees and not to self-employed workers or employees of third-party companies. With regard to negative impacts in the area of occupational safety, employees working in production facilities are considered to be particularly at risk. These are individual incidents related to single events, such as workplace accidents. A description of the activities of the company resulting in positive impacts is provided in the following chapter (see “Actions”).

Beiersdorf has introduced various policies to reinforce material positive impacts and minimize any negative impacts in relation to the company’s own workforce.

Consumer

Our employees with their multifaceted perspectives, experience, and skills are the key driver of innovation and change – and therefore of the international business success of Beiersdorf’s brands and products. We promote a working environment that enables individual development, creative thinking, and independent action. It is based on modern conditions, targeted development, as well as our corporate culture in which we focus on a sense of community through trust, openness, and mutual appreciation. Our Core Values of Care, Simplicity, Courage, and Trust form the foundation of our cooperation in this regard. Our policies are intended to help turn these principles into reality.

Code of Conduct for Employees
Topic-related content		Our “Code of Conduct for Employees” (CoC) is intended to provide guidance to all employees in understanding our principles and acting accordingly. The CoC addresses material topics such as diversity and occupational health and safety, among others. It stipulates that any form of discrimination or harassment is strictly rejected in all areas of the company and in all decisions. The CoC covers in particular the following reasons for discrimination: skin color, gender and gender identity, age, religion, worldview, sexual orientation, disability, as well as ethnic, social, or national origin. At the same time, the Consumer Business Segment commits in the CoC to respecting all applicable anti-discrimination laws.
Reference		A detailed description of the “Code of Conduct for Employees” can be found in the chapter “ESRS G1 – Business Conduct.”

Human Rights Policy Statement
Topic-related content		Through our “Human Rights Policy Statement,” we expressly commit to strengthening human rights: We do not tolerate forced labor, human trafficking, child labor, discrimination nor corruption. This applies both to our own sites and employees worldwide and to all workers in the value chain. Furthermore, we support the health and safety of our employees in the workplace and their right to freedom of association, including collective bargaining.
Reference		A detailed description of the “Declaration of Principles on Upholding Human Rights” can be found in the chapter “ESRS S2 – Workers in the Value Chain.”

Diversity, Equity & Inclusion Roadmap
Key content		As a global company, we see diversity in our workforce as an opportunity. The aim of our “Diversity, Equity & Inclusion Roadmap” (DE&I Roadmap) is to create an inclusive corporate culture that reflects the diversity of our customers while at the same time boosting our company’s innovative strength. Our roadmap sets out three strategic priorities to achieve this objective: Embedding a truly inclusive culture of “we” rather than “I” Driving diversity in leadership positions (focus: gender parity) Achieving diversity in our teams beyond the focus on gender (#beyondgender) The “DE&I Roadmap” addresses our material impacts on equal opportunities and equal treatment for our workforce.
Scope		The “DE&I Roadmap” applies to all employees of the Consumer Business Segment; La Prairie with its own DE&I policy.
Responsibility		The Chief Human Resources Officer (CHRO), who is also a member of the Executive Board and Labor Relations Director for Germany, is responsible for implementing the “DE&I Roadmap.” Implementation of the roadmap is regularly monitored on the basis of defined KPIs, progress reports, and employee surveys to ensure its effect and progress.
Third-party standards/initiatives		The policy does not refer to third-party initiatives or standards.
Consideration of stakeholder interests		The “DE&I Roadmap” has been developed in close cooperation with internal stakeholders – the People & Culture Center of Excellence, the HR Vice Presidents, and the Executive Board – to align it with the Group-wide sustainability and HR targets.
Availability		The roadmap is available on our intranet and accessible to all employees.

Safety and Health Policy
Key content		The aim of our “Safety and Health Policy” is to reduce potential occupational safety and health risks and accidents in our production facilities. The policy includes our most important actions and programs, and can be used by our sites as a basis for developing their own local implementation plans and actions. These include, among other things: Safety and health management systems: Implementation and continuous improvement of systems to identify, assess and control risks. Emergency preparedness and response: Development and regular review of emergency plans and implementation of appropriate drills. Health management: Promotion of the physical and mental health of employees through preventive measures and health offerings. General safety aspects: Implementation of measures to ensure a safe working environment, including the provision of personal protective equipment and the safe handling of machinery and equipment.
Scope		Our “Safety and Health Policy” applies to all production sites of the Consumer Business Segment worldwide.
Responsibility		Our global and local safety departments, together with our leadership teams, are responsible for implementing the policy and for our overall safety management in the workplace. Senior managers are responsible for implementing safety and health management systems relevant to their sites. The “Global Safety Director” holds overarching responsibility.
Third-party standards/initiatives		The policy does not refer to third-party initiatives and standards.
Consideration of stakeholder interests		We did not involve any stakeholders in drafting the “Safety and Health Policy.”
Availability		The “Safety and Health Policy” is available on our intranet and accessible to all employees.

Critical Illness Policy
Key content		The Core Values of Care and Trust are firmly embedded in the culture of the Consumer Business Segment. It is therefore our aim to support our employees in cases of life-threatening illnesses from their diagnosis through to their reintegration into the workplace. This support is guided by our global “Critical Illness Policy.” The policy enables affected employees to focus on their recovery without having to worry about job security or financial stability. The policy is intended to promote work-life balance by establishing clear structures for flexible support and relief during critical health situations.
Scope		The “Critical Illness Policy” applies to all employees in the Consumer Business Segment worldwide and establishes minimum standards that, in many cases, exceed national legal requirements.
Responsibility		The overall responsibility for steering and further developing the policy lies with the CHRO, while its concrete implementation and application are carried out on a decentralized basis by the respective local affiliates and their responsible leaders, taking into account national legal requirements and local organizational frameworks.
Third-party standards/initiatives		In the development of our “Critical Illness Policy,” we incorporated professional input from non-governmental organizations (NGOs), among others.
Consideration of stakeholder interests		Various internal stakeholders were involved in developing the policy, such as a “Global Sounding Board”, composed of representatives from Health Management, Regional and HQ HR, Diversity & Inclusion, Compensation & Benefits, and Legal.
Availability		The “Critical Illness Policy” is available to all employees on our intranet.

The material topics of training and skills development, equal pay for work of equal value, work-life balance, and working time are governed by labor law agreements at national level in accordance with national legislation and occupational health and safety laws. This is why there are no global policies for these topics in place.

tesa

Our employees make a crucial contribution to tesa’s business success, boosting our innovative strength and competitiveness through their involvement and skills. Our aim is to attract motivated employees, retain them in the long term and ensure sustainable success. We support talent with targeted training measures and offer them an attractive working environment that values individual strengths and diversity. Our values – Team up, Challenge Yourself, Set the Pace, Focus on your Customers, Act responsibly, Achieve and Improve – shape our daily actions and our corporate culture.

tesa Code of Conduct
Topic-related content		The tesa Code of Conduct (CoC) contains important rules for acting responsibly and offers all employees guidance on legal and ethical challenges. It clearly states that any form of forced labor is strictly rejected. Child labor is not tolerated either, and no young people under the respective legal minimum age may be employed. tesa is committed to equal treatment and expressly opposes any kind of discrimination in all areas of the company and in all decisions. No one may be discriminated against, i.e., disadvantaged without objective reasons, because of their ethnic or social origin, skin color, nationality, gender and gender identity, beliefs, worldview or political opinion, physical constitution, sexual orientation, age, appearance, or other personal characteristics. The tesa CoC addresses all material impacts relating to our employees.
Reference		A detailed description of the tesa Code of Conduct can be found in the chapter “ESRS G1 – Business Conduct.”

Human Rights Policy Statement
Topic-related content		As a responsible company, tesa rejects any form of human rights violation and takes immediate action against any misconduct. Our “Human Rights Policy Statement” underscores these values. It addresses all material impacts relating to our employees – with the exception of the positive impact in the area of equal treatment and equal opportunities (diversity).
Reference		A detailed description of the “Human Rights Policy Statement” can be found in the chapter “ESRS S2 – Workers in the Value Chain.”

HR Compliance Guideline
Key content		The “HR Compliance Guideline” provides the framework for ensuring that our company always acts professionally and with integrity in accordance with ethical, legal, and social standards. The guideline supplements the tesa CoC, which sets out the basic principles for our conduct and actions. The “HR Compliance Guideline” covers key areas such as anti-discrimination and harassment, labor law, recruitment, remuneration, and the handling of personal data. It also defines the procedures for reporting and penalizing violations of these standards. A key component is ongoing monitoring and risk assessment to ensure adherence to compliance requirements. In this way, the “HR Compliance Guideline” addresses the material topics of training and skills development, equal pay for work of equal value, and gender equality.
Scope		The “HR Compliance Guideline” applies to all employees of the tesa Business Segment worldwide.
Responsibility		The effectiveness and implementation of the “HR Compliance Guideline” is continuously reviewed by means of ongoing monitoring by the local and regional HR departments. Risk assessments are additionally carried out in the regions every three years by the headquarters in order to identify potential violations. Lastly, the “HR Compliance Guideline” clearly defines the responsibilities within tesa. The Head of People and Culture is responsible for implementing the guideline.
Third-party standards/initiatives		The guideline refers to compliance with international and national legislation, in particular in the areas of anti-discrimination, labor law, and data protection (e.g., the GDPR (EU), the PDPA (Singapore), and the LGPD (Brazil)), but does not refer to a third-party initiative.
Consideration of stakeholder interests		The interests of internal and external stakeholders were systematically included. Feedback, in particular from HR, Legal, Compliance, and co-determination bodies, was integrated into the guideline and documented.
Availability		The “HR Compliance Guideline” is accessible to all employees on our intranet.

tesa Policy on Occupational Safety and Health
Key content		Our “tesa Policy on Occupational Safety and Health,” which was adopted in 2022, is the foundation of our management of occupational safety and health. We consider safe working conditions an integral part of our corporate culture and take applicable legal requirements into account here. The “tesa Policy on Occupational Safety and Health” covers six key areas: Crisis management Health care Risk assessment Accident prevention Fire and explosion prevention Facility safety The policy addresses the material topic of health and safety and is intended to ensure that all employees are informed about their responsibilities in the workplace. Continuous training and briefings are important components of our occupational safety program. Regular instruction is intended to raise awareness of potential hazards and to enable our employees to avoid accidents and protect their health by acting responsibly. In order to continuously improve the effectiveness of our occupational safety management, we conduct an annual management review. This involves analyzing incidents together with the Occupational Safety department and introducing appropriate actions to improve safety and health protection.
Scope		The “tesa Policy on Occupational Safety and Health” applies to all sites and all employees of the tesa Business Segment worldwide.
Responsibility		The top management level is responsible for implementing the policy. Responsibility has been assigned to the Executive Board of tesa SE and the respective site managers.
Third-party standards/initiatives		The “tesa Policy on Occupational Safety and Health” does not take account of third-party initiatives or standards.
Consideration of stakeholder interests		The policy was developed with the involvement of relevant internal stakeholders, in particular the Occupational Safety department and the site managers.
Availability		The policy is accessible to all employees on our intranet.

There are currently no global policies yet on other relevant topics, such as work-life balance. Nevertheless, tesa already takes account of the requirements of applicable national laws on work-life balance. We are actively working to eliminate existing gaps as part of a “Global Social Sustainability” program and aim for comprehensive reporting in the future.

Processes for Engaging With Own Workforce and Workers’ Representatives

Consumer

Participation, transparency, and dialogue as equals are key success factors of our “we culture.” To foster open dialogue in the company, we actively involve our employees through various formats. In the 2025 reporting year, two town hall meetings, which were broadcast globally, and three “Get in Dialogue” sessions were held, at which employees could directly engage in conversation with Executive Board members and ask questions on topical issues. In addition, a large number of functional and local town hall meetings were held and, for Beiersdorf AG Hamburg (Consumer), a total of three works meetings. These formats create space for dialogue and enable our employees to voice their perspectives and seek direct exchange with corporate management.

In addition, we use the internal interview formats “Your Voice, Your View” and “My CARE Routine,” the latter of which was introduced in 2025. At least once per quarter, selected topics are raised, giving employees the opportunity to share their views and experience on the intranet. With these formats, we aim to contribute to making different perspectives more visible in the company and further strengthening open dialogue.

With our employee resource groups (ERGs), such as “SisterhoodisPower,” “BeYou,” “Ability,” “NeueGeneration 50+,” and “WEnited,” we want to create space for dialogue, a sense of belonging, and personal growth. We also want to strengthen openness and diversity in our corporate culture.

Another key component of our corporate culture is the involvement of workers’ representatives in our European companies. This enables constructive and trust-based cooperation through which the views of the workforce are incorporated into our decision-making processes and operating activities. At the same time, workers’ representatives make sure that the respective labor law and occupational health and safety requirements are met in all countries. This ensures that decisions relating to actual or potential impacts can be taken and implemented jointly. There are currently no global framework agreements with workers’ representatives. In our European companies as well as in other relevant markets, we cooperate on the basis of local agreements, such as works agreements and collectively agreed regulations.

In addition to our multifaceted cooperation with workers’ representatives, we attach great importance to receiving individual feedback from each and every employee. We regularly assess the effectiveness of the cooperation with our workforce through our global “teampulse” engagement survey as well as continuous feedback. The survey gives us information on whether employees feel represented in company decisions and how effective our dialogue formats are. In the fourth quarter of the reporting year, we conducted our annual “teampulse” engagement survey worldwide for the fifth time. To capture the perspectives of employees who may be particularly vulnerable to negative impacts on their well‑being and/or may be marginalized, we have also integrated questions on diversity and inclusion into this engagement survey.

Operational responsibility for incorporating the views of our own workforce lies with our CHRO.

tesa

tesa’s corporate culture is based on co-determination, openness and dialogue on an equal footing. A crucial element of this is the active participation of our employees, which is to be ensured through the work of the works council. The works council plays an essential role in representing the interests of employees and enabling them to exert a direct influence on key business decisions. This is how we aim to ensure that the voices and concerns of our workforce are firmly incorporated into our decision-making processes. Operational responsibility for involving our own workforce and incorporating these results into our policies lies with the chairs of the respective workers’ representation bodies.

We also promote a continuous exchange of information and ideas with all employees through global and local town hall events and regular works meetings. Four global town hall meetings and two works meetings were held in 2025. The intranet and emails are also used to keep our employees around the world continuously informed. This dialogue is intended to strengthen our sense of community and reflect our Team-up People Value.

The perspectives of our own workforce are also reflected through the workers’ representative bodies on the tesa Supervisory Board. The Supervisory Board of tesa SE consists of five members who are elected at the Annual General Meeting by all shareholders present and represented for a period of five years. The Chair of the Supervisory Board is appointed by the members of the Supervisory Board. The task of our Supervisory Board is to advise the Executive Board on the management of the company and to monitor its activities in accordance with the law, the Articles of Association, and the rules of procedure. Its members are involved in decisions that are of fundamental importance to the company. The Supervisory Board works closely with the Executive Board in the company’s best interests. Two of the five members of the Supervisory Board represent the employees.

At a global level, we attach great importance to creating a safe and non-discriminatory working environment for all employees. We are committed to consistent compliance with the provisions of labor law and occupational health and safety legislation. Within the EU, our workforce is represented by the European Works Council (EWC). In Germany, this covers the following affiliates: tesa SE, tesa Werk Hamburg GmbH, tesa Werk Offenburg GmbH, and tesa Manufacturing GmbH. The EWC also represents employees from various European countries, including: France, Italy (including the Comet SpA plant), the Netherlands, the United Kingdom, Austria, Switzerland, Finland, Norway, Sweden, Belgium, Spain, Portugal, Czechia, Slovakia, Poland, Lithuania, Estonia, Latvia, Hungary, Romania, Greece, Croatia, Slovenia, and Bulgaria. In addition, there is a Group Works Council (GWC) in Germany, to which each company sends two delegates from the respective local works council. tesa’s GWC is composed of the following companies: tesa SE, tesa Werk Hamburg GmbH, tesa Werk Offenburg GmbH, and tesa Manufacturing GmbH. In addition, each of the above companies also sends two delegates to the Group Works Council of Beiersdorf AG.

The Head of People & Culture and member of the Global Executive Committee (GEC) has operational responsibility for incorporating the perspectives of our workforce into company decisions. As part of the HR roadmap, which was valid until the end of 2025, he ensured that the perspectives of employees were incorporated into the strategic direction of tesa. The exchange with employee representatives and management supports balanced and sustainable decision-making.

There is currently no global framework agreement with the workers’ representatives on upholding the human rights of our workforce. The tesa CoC and the “Human Rights Policy Statement” are binding policies for all managers and employees already intended to ensure respect for human rights.

Channels Through Which the Company’s Workforce Can Raise Concerns

Both business segments have established whistleblowing and reporting systems. The Consumer Business Segment has the “Speak up. We care.” platform, while the tesa Business Segment uses a whistleblower platform called “Your voice – Our bond.” These can be used to record any breaches of conduct that are unlawful or in conflict with internal company policies, anonymously if preferred.

A detailed description of the whistleblower system can be found in the chapter “ESRS G1 – Business Conduct.”

Actions in Relation to Working Conditions

Consumer

We are aware of how important a healthy work-life balance and flexible working models are for the satisfaction and productivity of our employees. This is why we offer our employees the opportunity to choose between flexible working time models to suit their stage of life and individual needs.

In addition to our flexible working time models, our modern Campus in Hamburg offers a work environment that promotes productivity, collaboration, and well-being. Ergonomic workstations, digital services, flexible space concepts, as well as contemporary mobility and service offerings, create the framework for efficient, comfortable, and health‑oriented work. Furthermore, a variety of food options and additional employee services contribute to a pleasant working atmosphere and a well‑balanced workday.

We manage material impacts on our employees responsibly and have established clear processes to identify necessary actions. We regularly assess potential and actual impacts on our employees and derive measures aimed at strengthening positive effects and mitigating negative consequences. Internal experts from the relevant departments evaluate which actions are required and appropriate in response to specific impacts. All actions described below are based on these assessment processes and contribute to fulfilling the ambitions set out in our policies.

The NIVEA-Kao Japan joint venture is not included within the scope of the measures reported here.

Working Time Regulation
Action		The working time regulation at Beiersdorf AG, Beiersdorf Shared Services GmbH, Beiersdorf Manufacturing Hamburg GmbH, Beiersdorf Manufacturing Berlin GmbH, Beiersdorf Manufacturing Leipzig GmbH, and Beiersdorf Customer Supply GmbH is based on flexibility and trust. Employees who do not work in the shift system can organize their working time flexibly within a certain framework and have the opportunity to freely choose their place of work, e.g., mobile or hybrid working, by arrangement, if their tasks allow. Employees are responsible for recording their own working time. To promote cooperation, teams can specify service times during which their availability is guaranteed. Time off in lieu is possible by arrangement and can also be combined with vacation. The statutory regulations apply, with employees permitted to work a maximum of ten hours a day in exceptional cases. To ensure that this limit is not exceeded and that appropriate measures can be taken in due time, we have implemented a workflow in most of our companies that automatically notifies managers as soon as employees reach this limit. This regulation on flexible working is governed by works agreements which include topics like flexible working time and part-time work.
Scope		Beiersdorf AG, Beiersdorf Shared Services GmbH, Beiersdorf Customer Supply GmbH, Beiersdorf Manufacturing Hamburg GmbH, Beiersdorf Manufacturing Berlin GmbH, Beiersdorf Manufacturing Leipzig GmbH
Time horizon		Ongoing
Expected outcome		By offering flexible working time we want to encourage our employees to better reconcile professional and personal needs and therefore work more productively.
Progress		The flexible working time arrangements continue to be actively used and enjoy a high level of acceptance among our employees.

Flexible Work Location
Action		We offer our employees from Beiersdorf AG, Beiersdorf Shared Services GmbH, Beiersdorf Manufacturing Hamburg GmbH, Beiersdorf Manufacturing Berlin GmbH, Beiersdorf Manufacturing Leipzig GmbH, and Beiersdorf Customer Supply GmbH the opportunity to work one or two days a week from a different location (but in the same country), provided that the flexible work location is suitable for the nature and duration of the activities to be performed in each case. On up to 20 working days – to be divided into two blocks of up to ten days – within one calendar year, employees could do their job in another EEA country or in Switzerland. Mobile working is partially available within our production companies, depending on the nature of the respective role.
Scope		Beiersdorf AG, Beiersdorf Shared Services GmbH, Beiersdorf Customer Supply GmbH, Beiersdorf Manufacturing Hamburg GmbH, Beiersdorf Manufacturing Berlin GmbH, Beiersdorf Manufacturing Leipzig GmbH
Time horizon		Ongoing
Expected outcome		The action is intended to help employees achieve a better work-life balance and work more productively as a result.
Progress		The opportunity to work from another place of work is taken up actively by our employees and enjoys a high level of acceptance.

Job Sharing
Action		In addition to part-time working and other flexible working arrangements, we offer the opportunity of job sharing, where two employees take on the same position together as a job share. This model has been standard practice at our company since 2010 both as “top sharing” at the top management level and, via the “joint leadership” model, up to the middle management level. We also support the “senior meets junior” model, where employees from different generations can share a job and learn from each other. This model gives them time, for example, to pursue further studies or transition to partial retirement.
Scope		In the reporting year, 37.0% of Consumer Business Segment affiliates offered the option of working in a job share. We aim to continuously increase the proportion of participating subsidiaries.
Time horizon		Ongoing
Expected outcome		The action is intended to help employees take on new tasks and areas of responsibility even if they work reduced working hours. At the same time, we want to use job sharing as a strategic tool in HR planning and development.
Progress		As of the end of the reporting year, there were a total of 43 job sharers at Beiersdorf. Of this total, 25 – part-time or full-time – job sharers have personnel responsibility. Our job shares are an example of diverse and balanced collaboration.

Support Programs for the Return to Work after Parental Leave
Action		In cooperation with the “MyCollective” start-up, we offer two global programs for employees on parental leave: One is specifically intended for managers taking parental leave, the other is available to all employees on parental leave. In both programs, participants can use a digital platform to stay in touch with their colleagues, network, and take advantage of various training opportunities while on parental leave. This is aimed at facilitating the return to work from parental leave and promoting individual development opportunities.
Scope		Global, Consumer Business Segment, excluding La Prairie
Time horizon		Ongoing
Expected outcome		The action is intended to facilitate the employees’ return to work after parental leave by being well prepared professionally and networked on their return.
Progress		The programs are actively taken up and used by employees on parental leave.

Company Kindergarten “TroploKids”
Action		With the “Troplo Kids” daycare center, we offer childcare options for the children of our employees at the Hamburg site. The daycare center complements our actions for flexible working arrangements and is a continuation of facilities offered to families at Beiersdorf for over 75 years. A total of 80% of spaces are reserved for children of Beiersdorf employees. The remaining spaces are open to children from the neighbourhood.
Scope		Hamburg, Consumer Business Segment, excluding La Prairie
Time horizon		Ongoing
Expected outcome		Our aim with this action is to offer employees in Hamburg childcare options for their children and at the same time strengthen our social responsibility as well as underlining our Core Value of Care by opening up to the neighborhood.
Progress		The facility is very popular and strengthens our commitment to work-life balance and social responsibility.

Beiersdorf Health Management
Action		The aim of Beiersdorf health management is to sustainably support the health and well-being of all employees. The program relies on holistic preventive measures to strengthen individual physical and mental resources and create a healthy working environment in the long term. The offerings go beyond the legal requirements for company medical services (e.g., preventive occupational healthcare, and ergonomic workplace design). Preventive, exercise, and nutrition programs, along with social and psychological counseling are intended to support employees also beyond the work context. The health protection actions include regular health checkups (e.g., skin cancer screening or bone density measurement), prevention weeks (e.g., cancer prevention weeks), as well as psychological support through resilience training and relaxation techniques. They are aimed at detecting and reducing physical and psychological risks at an early stage and in this way contribute to the creation of a safe and healthy working environment. All company health management offerings can be viewed on the intranet.
Scope		Hamburg, Consumer Business Segment, excluding La Prairie
Time horizon		Ongoing
Expected outcome		We aim to strengthen the resilience of employees sustainably and to promote their health in the long term.
Progress		The active uptake that the health management offering enjoyed in the reporting year reflects the continuous implementation and acceptance of the actions.

Beiersdorf GYM
Action		Through the “Beiersdorf GYM,” which opened its doors at the Campus in Hamburg in December 2024, we provide modern opportunities for resistance, endurance, and mobility training, classes on different focal points, as well as individual support from qualified trainers. The facilities on offer are operated by Sportgemeinschaft Beiersdorf e.V. In this way we aim to strengthen not only personal well-being, but also reinforce social cohesion and our corporate culture.
Scope		Hamburg, Consumer Business Segment, excluding La Prairie
Time horizon		Ongoing
Expected outcome		We expect this action to enhance the physical fitness and mental health of employees in the long term.
Progress		Since its opening, we have observed an increase in membership numbers at the “Beiersdorf GYM”.

Enhancement of Our Management System for Occupational Health and Safety
Action		In 2024 and 2025, we developed a new internal audit program for the area of occupational health and safety for the Consumer Business Segment. In addition, we defined “Life Saving Rules” to create a safe working environment and educate our employees about the topic of occupational safety. Another focus was on improving process safety at our production and logistics sites. In this context, we have developed a standard for safe aerosol production and handling of flammable substances.
Scope		Global, all production sites and self-operated logistics sites of the Consumer Business Segment
Time horizon		2024-2025 and ongoing
Expected outcome		The optimized management system is intended to raise awareness of potentially high safety risks and in this way reduce the number of serious incidents and injuries in the work environment.
Progress		Following their development, the “Life Saving Rules” were implemented at all sites in the reporting year.

tesa

In the tesa Business Segment, too, our flexible working time model with flexitime and options for working from home is intended to help our employees achieve an optimal balance between work and family life. We promote family-friendly working practices and attach particular importance to compliance with parental leave regulations and a smooth return to work. Similar to the Beiersdorf Campus, there is also a parent/child office at the tesa headquarters.

At tesa SE, we also offer additional services such as a cleaning service, weekly market stalls with regional products, and various mobility options to make everyday working life more convenient and healthy. Our aim is to create a working environment that takes both professional and personal needs into account and promotes satisfaction and productivity.

We take the management of material impacts on our own workforce very seriously and have developed actions designed to help us enhance positive impacts and mitigate negative ones. All actions described below contribute to fulfilling the ambitions set out in our policies.

Working Time Regulation
Action		The working time regulation at tesa is based on flexibility and trust. Employees can organize their working time flexibly within an agreed framework; employees are responsible for recording their own working time. To promote cooperation, teams can specify service times during which their availability is guaranteed. Time off in lieu (flexi-leave) is possible by arrangement and can also be combined with vacation. The statutory regulations apply, with employees permitted to work a maximum of ten hours a day in exceptional cases. To ensure that this threshold is not exceeded and that appropriate actions can be taken in due time, we have implemented a workflow in most of our entities that automatically notifies managers as soon as employees reach this threshold. This flexible‑working arrangement applies only to tesa SE and is governed by a works agreement. In our German production facilities, we enable all non-commercial employees to have flexible working hours. In our international companies outside Germany, flexible working is possible in some cases.
Scope		All entities except tesa Brasil Ltda., tesa tape Argentina S.R.L., tesa Plant Sparta LLC, tesa tape México S.A. de C.V., tesa tapes (India) Private Limited, tesa Site Haiphong Company Limited, and Functional Coatings LLC.
Time horizon		Ongoing
Expected outcome		Employees use flexible working time models and can in this way achieve a better work-life balance.
Progress		We requested information on the use of flexible working from our international companies in the reporting year.

Mobile Working
Action		tesa enables employees to work remotely through a works agreement that promotes flexibility and personal responsibility and is aimed at transforming the culture. Mobile working can be arranged flexibly in terms of hours and days in coordination with the team and manager. During mobile working, our employees must ensure that they are available to colleagues and adhere to clear team agreements (e.g., to avoid breaches of working time limits). Statutory accident insurance cover is also available to employees carrying out professional activities as part of a mobile working arrangement. This regulation on mobile working only applies to tesa SE and is governed by a works agreement. In our international companies outside Germany, mobile working is possible in some cases.
Scope		All entities except tesa Plant (Suzhou) Co. Ltd., tesa Plant Sparta LLC, tesa tapes (India) Private Limited, tesa Site Haiphong Company Limited, and Functional Coatings LLC
Time horizon		Ongoing
Expected outcome		Employees use flexible working models for a better work-life balance.
Progress		We requested information on the use of mobile working from our international companies in the reporting year.

Harmonization of Safety Management for Occupational Safety and Health Protection at tesa
Action		tesa has introduced software to improve performance in various safety areas, including reporting, the integrated management system, and monitoring processes. This is aimed at facilitating seamless processes across departments and sites, making overall safety management more efficient. Following a pilot phase at two production sites in 2024, the software was implemented at all tesa sites by the end of 2025. The software is intended to make it easier to record, analyze, and standardize safety-related issues. Its introduction not only helped us modernize our technology, but is also expected to support the strategic improvement of our safety policies. The aim is to create a safer working environment for all employees.
Scope		Global, tesa Business Segment
Time horizon		2025
Expected outcome		We expect the implementation to increase transparency within the organization, improve communication on safety topics, optimize control of the safety management system, and reduce the number of accidents.
Progress		The action was completed in 2025. The “Quentic” software was implemented at all tesa sites throughout the Group and is to be used as the central accident management platform in future. All production sites can from now on report loss events and accidents directly in the “Quentic” database. This means that all occupational accidents and loss events will in future be captured digitally.

Local Safety Initiatives
Action		As part of our continuous improvement process, our production sites and headquarters have developed initiatives to drive forward necessary improvements in various areas of occupational health and safety.
Scope		All production sites worldwide and headquarters, tesa Business Segment
Time horizon		Ongoing
Expected outcome		These initiatives include concrete actions to improve internal management in the area of occupational health and safety and to support tesa in achieving its strategic goals.
Progress		The local safety initiatives are initiated on a decentralized basis at the respective tesa production sites and at headquarters; they are continuously monitored and enhanced as part of the applicable site-specific safety management systems. The local teams are responsible for identifying, implementing, and tracking the actions, and in this process the initiatives are adapted to the specific requirements and safety risks of the respective sites.

tesa Health Management Program
Action		The tesa health management program is aimed at promoting the health and well-being of all employees in Germany long-term by offering preventive care such as ergonomic workplace design, exercise and nutrition programs, health check-ups, as well as social and psychological counseling. All company health management offerings can be viewed on the intranet.
Scope		tesa SE, tesa Werk Hamburg GmbH, tesa Werk Offenburg GmbH, tesa Manufacturing GmbH
Time horizon		Ongoing
Expected outcome		The offering is intended to boost the resilience of employees and promote their mental and physical health in the long term.
Progress		The active uptake that the health management offering enjoyed in the reporting year reflects the continuous implementation and acceptance of the actions.

Consumer

Our products are made for everyone. To drive innovation and ensure business success, it is therefore essential that our workforce reflect the diversity of our consumers and that our corporate culture enables everyone to contribute their full potential.

We make targeted investments in training, skills development, and initiatives that promote diversity, equity, and inclusion (DE&I). Our commitment is strategically embedded and guided by clear global objectives and prioritized actions set out in our “DE&I Roadmap”.

Our initiatives take effect both internally and externally, including through leadership training, learning offerings, and dialogue formats for all employees, as well as through our support of organizations such as the “PROUT AT WORK Foundation,” the “LEAD Network,” and “The Valuable 500.”

Representative Body for People With Severe Disabilities
Action		Beiersdorf AG’s representative body for people with severe disabilities is legally mandated and represents the interests of employees with severe disabilities and equivalent status as well as persons exposed to an increased disability risk. The body’s main task is to promote the participation of affected persons in working life, provide support in day-to-day work, and actively represent them in company actions and initiatives. To effectively fulfill these responsibilities, the representative body for employees with severe disabilities is released from regular duties. Information on our representative body for people with severe disabilities is available to employees on the intranet.
Scope		Germany, Consumer Business Segment, excluding La Prairie
Time horizon		Ongoing
Expected outcome		The representative body for people with severe disabilities is intended to improve the integration of persons with (severe) disabilities and equivalent status and strengthen their participation in working life.
Progress		The work of the representative body is carried out continuously and according to demand in order to break down barriers, promote an inclusive working environment, and ensure reliable support at all times.

Training and Skills Development
Action		With our “Global DE&I Knowledge Framework,” which is part of our “DE&I Roadmap,” we provide training to our employees on the topic of diversity and inclusion through various formats, including the “Global DE&I Essentials Journey” training program. This flagship learning initiative by Beiersdorf equips leaders through an internal “Train the Trainer” concept with a sustainable foundation of knowledge and practices, enabling them to strengthen their teams through inclusive leadership. In addition, selected employees are qualified as “Change Makers” to help anchor the program’s content within the organization in the long term. In parallel, we further strengthened our commitment to diversity and inclusion – particularly in the area of inclusion of people with disabilities. Our global “Disability Inclusion Squads” have actively driven this work forward, supported by various external partner organizations that provide additional expertise and fresh impulses.
Scope		Global, Consumer Business Segment, excluding La Prairie
Time horizon		Ongoing
Expected outcome		With the “Knowledge Framework,” we aim to foster an inclusive corporate culture that benefits from diverse perspectives and, in turn, becomes more innovative and high‑performing. By training our leadership teams, we expect to shape a long‑term team culture in which every individual feels respected and able to realize their full potential. In addition, the disability initiatives are intended to break down more barriers and strengthen the equal participation of all employees.
Progress		Worldwide, 85% of all leaders participated in the “Global DE&I Essentials Journey” learning program during the reporting year. This enabled us to strengthen both the reach that is critical for cultural transformation and the relevant DE&I capabilities by 2025. At the same time, our efforts to advance disability inclusion were significantly driven forward by the work of more than 30 “Disability Inclusion Squads” and through collaboration with various external partner organizations.

Information Events With a Focus on Diversity, Equity & Inclusion
Action		In the 2025 reporting year, we hosted various events that highlighted different facets of diversity. Through lectures and discussions, renowned experts from academia and business, as well as activists, addressed topics such as anti‑racism, neurodiversity, and support for LGBTQIA+ individuals experiencing discrimination. These formats are organized in close collaboration with our employee communities. A few concrete examples include: “Colors of Pride” exhibition and walkabouts during Pride Month, as well as participation in “Rainbowflash” and Christopher Street Day (CSD) in Hamburg, organized by the “Be You” community. A theme week in celebration of “International Women’s Day” (IWD) 2025, with offers such as a keynote speech introducing the new “MOMHood” community and a health talk on menopause organized by the “SisterhoodisPower” community. Expert talks to strengthen inclusion competencies within the organization, as well as an event on the International Day of Persons with Disabilities featuring keynotes and an interactive “Ability Empathy Lab”, organized by the “Ability” community.
Scope		Global, Consumer Business Segment, excluding La Prairie
Time horizon		Ongoing
Expected outcome		The keynote speeches and events are intended to broaden the knowledge and experience horizon of our employees and encourage a culture of diversity and togetherness.
Progress		The implementation of “Diversity, Equity & Inclusion” events and initiatives continued successfully in the reporting year to promote dialogue and sustainably strengthen an inclusive corporate culture.

Employee Communities
Action		In a total of seven grassroots communities, our employees actively engage in topics relevant to different groups, including people with disabilities, parents, Black and People of Color (BPoC), different generations, as well as people of diverse cultural backgrounds and gender identities. In close collaboration with the DE&I team, these employee communities organize training and events. The communities include: “Be You” which campaigns for raising awareness, education, and an inclusive, supportive working environment for people of diverse gender identities. “SisterhoodisPower,” a community in which women support one another on their career paths through mentoring and networking, while promoting gender equality. Since 2025, this has been complemented by “MOMhood,” a network for current and expectant mothers that creates space for exchange and connection and fosters understanding of different life situations. “New Generation 50+,” a community representing the interests of experienced colleagues with a focus on digital training and cross-generational learning. “WEnited,” a community that strengthens the sense of belonging among international colleagues through dialogue, joint activities, and a supportive buddy program. “dad.icated,” a network for fathers and fathers‑to‑be that advocates for the compatibility of active fatherhood and career development. “ability,” a community committed to increasing visibility, participation, and inclusion of employees with disabilities within the organization. “2B.HUE,” a community that promotes networking, visibility, and empowerment of BPoC with African heritage across the company.
Scope		Hamburg, Consumer Business Segment, excluding La Prairie
Time horizon		Ongoing
Expected outcome		Our employee communities contribute to fostering an inclusive corporate culture by facilitating exchange and networking, making diverse perspectives more visible. These perspectives also inform the ongoing development of our DE&I strategy.
Progress		Our employees are actively involved in the communities. Reporting year 2025 saw the establishment of the new “2B.Hue” community and creation of the new “MOMHood” initiative within the “SisterhoodisPower” community.

Educational Measures on Diversity in Management Positions
Action		Through specific educational measures, we want to encourage diversity in management positions worldwide. Gender diversity is an established reality within our organization, and we are committed to upholding it. In the reporting year, our employee community “SisterhoodisPower” organized the “International Women’s Week” to mark IWD on March 8, 2025. Under the motto “#AccelerateAction,” all employees – regardless of gender or position – had the opportunity to attend various events on strengthening and visibility of women, engage in dialogue, and network.
Scope		Global, Consumer Business Segment, excluding La Prairie
Time horizon		Ongoing
Expected outcome		Through regular information events and discussion formats, we want to broaden the knowledge and experience horizons of our employees and encourage a culture of diversity and togetherness.
Progress		A total of seven events and several networking occasions were held as part of IWD 2025, including joint lunches with members of the Executive Board.

Female Talent Program
Action		In the reporting year, we successfully continued the “Female Talent Program” in collaboration with the London-based company “Shape Talent.” The aim of this initiative is to strengthen women across our global organization, enhance the visibility of their potential, and effectively support them on their individual and collective paths into leadership roles. The program addresses societal, organizational, and personal barriers that can influence career progression. Its focus is on developing authentic leadership capabilities, building strategic networks, and strengthening the individual effectiveness and visibility of female talent.
Scope		Global, Consumer Business Segment, excluding La Prairie
Time horizon		Ongoing
Expected outcome		These actions are designed to promote gender equality and break down barriers so that women can realize their full potential.
Progress		We continued with our Female Talent Program in Finance in 2025. A fourth cohort is planned in 2026.

Talent Processes
Action		At Beiersdorf, we pursue a clear talent management vision: to systematically identify talent, support individual development, and ensure forward‑looking succession planning for key positions. Our goal is to enable all employees to actively shape their personal and professional development. Our global talent processes provide the central framework for this approach. The annual “Develop Your Way” process supports employees and leaders in reflecting on potential, identifying development needs, and defining individual development pathways. This process is based on a standardized assessment approach that, among other factors, considers learning agility – the ability to adapt quickly in a dynamic environment and to continuously learn. To ensure a consistent and fair evaluation, potential and development directions are aligned within management teams. HR plays a central steering and governance role, ensuring that the process is continuously aligned with strategic priorities. The implementation of development plans is supported by a broad range of learning and development offerings, international programs, and project‑based formats. A further key pillar of our talent management approach is structured succession planning for key positions. The objective is to sustainably secure critical roles, build a robust talent network, and strengthen organizational performance and agility over the long term.
Scope		Global, Consumer Business Segment, excluding La Prairie
Time horizon		Ongoing
Expected outcome		The talent processes are intended to drive the creation of strong, measurable talent networks, pools, and succession plans. In addition, they are to support the promotion and development of talent by giving structured feedback and defining individual development steps for each employee.
Progress		The “Develop Your Way” process is completed annually by employees and managers. This is documented in the HR management system to ensure structured implementation and transparent traceability.

Performance Management
Action		The skills of our employees form the basis for individual development and business decisions. Continuous feedback on performance and behavior as well as an objective assessment of available development and growth opportunities are essential for development that leads to the intended outcomes. With the Performance Management process, we therefore want to foster constructive dialogue between employees and their direct supervisors to create an environment that supports both performance and personal growth. At Beiersdorf AG and its German subsidiaries, Performance Management is governed by the respective company agreements.
Scope		Global, Consumer Business Segment, excluding La Prairie
Time horizon		Ongoing
Expected outcome		Performance Management is aimed at promoting a trust-based, constructive feedback culture and supporting employee development.
Progress		Managers conduct the Performance Management process annually and document it in the HR management system to ensure that it is applied consistently and can be traced.

Training Programs
Action		Beiersdorf promotes continuous training and skills development for all employees. Alongside mandatory compliance training on topics such as data privacy, anti-discrimination, and ethical conduct, we offer a broad range of learning and development opportunities, including programs on leadership, communication, and occupational health and safety. In addition, our professional academies (e.g., Sales, R&D, Procurement, Finance, Marketing) as well as regional units develop tailored learning programs for their target groups to address individual skills requirements specifically. An important milestone was the introduction of our “SKILLCARE” learning experience platform, which has been available worldwide since July 2024. It pools internal and external learning offerings and supports self-determined learning in everyday working life. Other key actions include face-to-face training on topics like conflict management and project management as well as a global program for digital upskilling in areas such as Office 365, GenAI, data, and automation. In addition, we offer individual development opportunities for all career levels as well as local options such as language courses. The contents of our training programs are regularly updated to take account of changes in the legal and business environments. A particular focus is placed on the continuous development of our leaders. Our global leadership development portfolio supports leaders at different levels in successfully meeting role requirements, making well‑reflected leadership decisions, and effectively leading teams in a dynamic environment. The programs combine elements such as self‑reflection, practice‑oriented learning, peer exchange, and individual feedback, thereby strengthening the ability to actively shape change, empower employees, and foster a high‑performing, inclusive corporate culture. In this way, our leadership programs make an important contribution to the sustainable development of our organization and to ensuring strong leadership capabilities worldwide.
Scope		Global, Consumer Business Segment, excluding La Prairie
Time horizon		Ongoing
Expected outcome		The training programs are designed to strengthen the professional and social skills of employees and managers, promote effective and responsible behavior, and thereby support a high‑performing, future‑oriented, and responsible corporate culture.
Progress		The progress of these actions is demonstrated by the continuous uptake of our learning offerings, which we track systematically through, among other metrics, the number of licenses issued and the number of learning elements successfully completed. For the mandatory training on compliance topics, employee attendance is documented to provide evidence that the training requirement has been met (see the chapter “G1 – Business Conduct”).

tesa

Different perspectives help us better understand the needs of our customers while simultaneously promoting the innovative spirit of tesa. This is why our HR departments and managers around the world attach great importance to promoting diversity and preventing discrimination of any kind. We are committed to diversity and equal opportunities in all aspects of the company. We also support programs for the integration of disadvantaged groups.

Representative Body for People With Severe Disabilities
Action		tesa SE’s representative body for people with severe disabilities represents the interests of employees with severe disabilities and equivalent status as well as persons exposed to an increased disability risk. The body’s main task is to promote the participation of affected employees in working life, provide support in day-to-day work, and actively represent them in company actions and initiatives. Employees can access information on our representative body for people with severe disabilities on the intranet. In addition, at our headquarters in Norderstedt, we work together with “Elbe Nord,” a company that trains and employs people with disabilities.
Scope		tesa SE, tesa Werk Offenburg GmbH, tesa Werk Hamburg GmbH, tesa Manufacturing GmbH
Time horizon		Ongoing
Expected outcome		The representative body for people with severe disabilities is intended to ensure that people with severe disabilities and equivalent status are better integrated into everyday working life.
Progress		The work of the representative body is carried out continuously and according to demand in order to break down barriers, promote an inclusive working environment, and ensure reliable support at all times.

Talent Review Process
Action		The tesa “Talent Review Process” is a key component of our talent management activities and takes place annually. With the support of the HR department, management teams calibrate assessments of their employees’ performance and potential. The aim is to identify talented individuals and potential managers, create tailored development plans, and plan succession scenarios for key positions.
Scope		Global, tesa Business Segment
Time horizon		Ongoing
Expected outcome		Through the “Talent Review Process,” we endeavor to identify talent, build strong and measurable talent networks and pools, promote and challenge talent, and provide them with standardized, constructive feedback and a solid foundation for their development.
Progress		In 2025, we fully digitalized the “Talent Review Process” and introduced it globally via “SAP SuccessFactors” for around 4,000 employees. The digitalization is aimed at making the process more transparent and achieving greater comparability and higher implementation rates.

tesa Performance Management
Action		The skills and potential of our employees form the basis for individual development and business decisions. Continuous feedback on performance and behavior as well as an objective assessment of available development and growth opportunities are essential for further development that leads to the intended outcomes. With the “tesa Performance Management” (tPM), we therefore want to foster constructive dialogue between employees and their direct supervisors to create an environment that supports both performance and personal growth. The tPM system is governed by a Group works agreement.
Scope		Global, tesa Business Segment
Time horizon		Ongoing
Expected outcome		With the tPM, we want to strengthen our feedback culture and promote the development of our employees on an individual basis.
Progress		The tPM was fully digitalized via “SAP SuccessFactors” in 2025, resulting in a significant increase in the implementation rate. The digitalization also included around 1,300 commercial employees.

tesa Competencies Review
Action		The “tesa Competencies Review” (tCR) comprises a 2.5-day “Development Center” component and a subsequent “Learning Journey”. Participation in the tCR is by nomination as part of the annual “Talent Review” and its aim is to provide participants with a targeted analysis of their strengths and areas for development in work-related situations. After completing the tCR, participants receive detailed feedback and work out specific development measures together with their supervisors, the HR department, and tCR colleagues. These actions are recorded in a “Development Action Plan” (DAP) and serve as the basis for further professional development. The expected outcome is an in-depth insight into personal strengths and areas for improvement, the validation of potential for future career steps, and the expansion of participants’ self-reflection skills.
Scope		Global, tesa Business Segment
Time horizon		Ongoing
Expected outcome		The compilation and definition of a “Development Action Plan” is intended to promote targeted employee development.
Progress		In 2025, the tCR’s design was changed to adapt it to the expanded skills of employees in the area of artificial intelligence (AI). Participants can now perform the tasks using the tesa AI tools to prepare for the review. A total of 17 participants completed the tCR in the reporting year and subsequently compiled individual Development Action Plans.

Training Programs
Action		All employees are required to participate in compliance training on topics such as data privacy, anti-discrimination, prevention of harassment, child and forced labor, and ethical conduct. Training materials are regularly updated to reflect changes in laws, policies, and business practices. In addition to compliance training, other voluntary programs are offered, such as training on occupational safety, leadership skills, intercultural communication, conflict management, and sustainable business practices. These programs are designed to develop employees’ professional and social skills and promote a responsible corporate culture. Special training courses on topics such as innovation management and digital skills are also offered regularly to prepare employees for the challenges of a constantly changing working world.
Scope		Global, tesa Business Segment
Time horizon		Ongoing
Expected outcome		Training and skills development of our employees
Progress		For the mandatory training on compliance topics, employee attendance is documented to provide evidence that the training requirement has been met. Compliance with regulatory requirements and the effectiveness of the training are additionally reviewed by performing regular analyses and controls. The offering of voluntary training was also taken up in the reporting year; for instance around 3,800 employees took part in an AI training program. In addition, our employees actively used around 1,300 LinkedIn licenses for the digital learning offering.

We have not defined any specific actions on relevant topics, such as gender equality or equal pay for work of equal value at present. This is due to the ongoing development of corresponding programs and initiatives. We are actively working to eliminate existing gaps as part of our “Global Social Sustainability” program.

Our targets in connection with our workforce are defined in close consultation with relevant internal stakeholders, including employees and workers’ representatives. In this process, we take their views into account, both in the definition of the target and in the continuous enhancement of our actions. Progress is regularly monitored in dialogue with the units involved, and this allows us to identify insights and potential improvements at an early stage and integrate them into the enhancement of our strategies.

The NIVEA-Kao Japan joint venture is not included within the scope of the targets.

Targets in Relation to Working Conditions

Consumer

Occupational Safety Target: No Accidents
Target		Our ongoing strategic target is to reduce the number of occupational accidents and cases of work-related ill health as well as excessive physical and psychological stress factors to zero. This target is intended to help us implement our “Safety and Health Policy” and promote our health protection activities.
Base year and baseline value		Annual target achievement
Progress		In the production and logistic centers, the “Recordable Incident Rate” (RIR) in 2025 was 1.7 accidents per million working hours. The RIR including the office-only sites was 1.6. This rate includes all injuries resulting in lost time as well as cases of work restrictions and medical treatment over and above first aid.
Scope		Global, Consumer Business Segment (production sites and offices) including self-operated logistic centers (excluding Chantecaille)
Methodologies and assumptions		See this chapter’s section on health and safety metrics
Stakeholder involvement in target setting		The employees at the production and logistics sites were involved via the local Security, Health & Environment (SHE) managers in setting the target.
Target monitoring		We monitor progress toward the target using the RIR. This is tracked annually.

The Consumer Business Segment does not currently have any global targets for topics such as working time and work-life balance. The effectiveness of the policies relating to these topics is not monitored either at present. This is due to the ongoing development of corresponding global programs and initiatives, which are currently being implemented primarily at local or regional level. For example, we have entered into extensive agreements on targets for improving working conditions as part of works agreements with the German works councils. Beiersdorf nevertheless ensures that the minimum standards in these areas are met in accordance with national laws. Site-specific legal and collectively agreed requirements apply; implementation is therefore done at local level and in accordance with applicable law and the needs of our local employees. Responsibility for this lies with local and regional HR managers.

tesa

The well-being of our employees is of the utmost importance to us, and we have a responsibility to promote and maintain it in the long term. This concern not only strengthens our corporate culture, but is also intended to make tesa more attractive to talent and to set us apart from our competitors. As a global company, we are committed to creating comparable working conditions and adapting them to local and national conditions worldwide.

Occupational Safety Target: Vision Zero
Target		tesa is committed to the “Vision Zero” target, which is the continuous reduction of workplace accidents with the long-term ambition of achieving zero occupational accidents. This target is embedded as a long-term strategic goal for tesa, which is committed to reducing workplace accidents while simultaneously maximizing effectiveness and efficiency. Through this strategically anchored “Vision Zero” target, we aim to contribute to the implementation of the “tesa Policy on Occupational Safety and Health.”
Base year and baseline value		Annual target achievement
Progress		At tesa, progress has been measured using the “lost time injury rate” (LTIR). The LTIR, previously known as the “accident frequency rate” (AFR), is an established indicator at tesa. For 2025, a specific interim target was set: reduce the LTIR from 3.3 accidents per million working hours in 2024 to 3.0. The actual LTIR was 2.1 accidents with lost time per million working hours. In 2025, the “total recordable incident rate” (TRIR) was measured for the first time. It amounted to 3.6 recordable incidents per million working hours. Progress on the TRIR can therefore be measured starting in 2026. A target value for the TRIR is planned for development in 2027.
Scope		Global, tesa Business Segment
Methodologies and assumptions		By defining and measuring the LTIR, all reportable workplace accidents resulting in at least one day of absence from work are recorded. Data collection is standardized and carried out across all locations via the company-wide SHE reporting system and the "Quentic" software. Data collection for calculating the TRIR is also performed using the "Quentic" software. The TRIR includes all lost time incidents, medical treatment cases, and restricted work cases.
Stakeholder involvement in target setting		No stakeholders were involved in setting the target.
Target monitoring		We monitor progress using the LTIR, which is captured annually. From 2027 onwards, we will define additional targets for the TRIR to ensure a more comprehensive consideration of the accident rate.
Changes vs. prior year		As described under Progress, the TRIR was first collected in 2025, which will complement the progress measurement of the “Vision Zero” target in the future.

Currently, tesa has not defined any targets for topics such as working time and work-life balance. This is due to the ongoing development of corresponding programs and initiatives. We are actively working to eliminate these gaps as part a “Global Social Sustainability” program rolled out in October 2025. This will result in a gap analysis, on the basis of which a strategy for closing the gaps will be defined and implemented in the future within appropriate time horizons. tesa nevertheless ensures that the minimum standards in these areas are met in accordance with national laws. Responsibility for this lies with local and regional HR managers.

Targets in Relation to Equal Treatment and Opportunities for All

Consumer

With the following targets, we aim to contribute to our “DE&I-Roadmap” and promote equal opportunities at the company while at the same time meeting legal requirements. The targets are set on the basis of half-yearly HR data from the global HR information system of Beiersdorf AG. No stakeholders were involved in setting the target.

Beiersdorf Gender Parity Ambition
Target		Our target by 2025 was to achieve a gender parity in all management positions (management levels 1-4) worldwide, with a ratio of 50:50.
Base year and baseline value		2020; in 2020, the gender balance of all management positions (management levels 1-4) worldwide was 45.5% at the end of the year.
Progress		Gender parity was achieved ahead of schedule: as of September 2023, 50.3% of leadership positions worldwide were held by women. At the end of the 2025 reporting year, the value remained constant at 52.3%.
Scope		Global, Consumer Business Segment, excluding La Prairie
Methodologies and assumptions		The data of all employees at management levels 1-4 worldwide is included, regardless of type of contract or employment model. The target is defined on the basis of a binary gender classification (male/female). The target was formulated in accordance with the company’s internal “DE&I Roadmap.” No external scenarios or forecasting models were used. Target achievement is based on the assumption that by taking targeted actions, such as transparent succession planning, diverse talent pools, and raising awareness among managers, it is possible to continuously increase the proportion of women in management positions. Local legal frameworks and cultural differences were taken into account in implementing the target. The defined global target – gender parity for all management positions worldwide – was, however, set independently of these local factors.
Target monitoring		The metrics are collected every six months at global, regional, and functional level and shared with the Executive Board. HR business partners and managers develop specific actions based on this data.

Representation of Women in Top Management
Target		In addition to our global “Gender Parity Ambition,” in Germany we are bound by the legal regulations on the equal participation of men and women in leadership positions. In accordance with § 76 (4) AktG, the Executive Board has set binding targets for Beiersdorf AG to increase the proportion of women for the two management levels below the Executive Board, which must be achieved by the end of 2026. We are also subject to the statutory obligation of a minimum proportion of 30% women and men on the Supervisory Board and at least one woman on the Executive Board. Building on this, the Supervisory Board has set a voluntary target of 30% for the proportion of women on the Executive Board. Executive Board: at least 30% women Management level 1: at least 35% by December 31, 2026 Management level 2: at least 50% by December 31, 2026 Supervisory Board: at least 30% women
Base year and baseline value		2022 and 2023; in 2022, the proportion of women on the Executive Board was 38%, at management level 1 it was 31%, and at management level 2 it was 48%. In 2023, the proportion of women on the Supervisory Board was 41.7%.
Progress		The targets mentioned above are set against the following actual figures for the proportion of women: Executive Board: 50.0% Management level 1: 42.1% Management level 2: 48.1% Supervisory Board: 58.3% Thus, three of the four targets were reached and exceeded ahead of schedule, as is evident, e.g., from the gender parity achieved in the Executive Board in 2025.
Scope		Beiersdorf AG
Methodologies and assumptions		The targets are set on the basis of half-yearly HR data from the central HR system of Beiersdorf AG. The data of all employees at the management levels below the Executive Board as well as on the Executive Board and Supervisory Board of Beiersdorf AG in Germany is included, regardless of type of contract or employment model. The definition of management levels follows the internal organizational structure and is strictly based on the legal requirements pursuant to § 76 (4) AktG and § 111 (5) AktG for the Supervisory Board and on § 76 (3a) AktG for the Executive Board. The targets were set in accordance with the legal requirements as well as supplementary voluntary commitments made by the company. No external scenarios or forecasting models were used in this process. Target achievement is based on the assumption that by taking targeted actions, such as transparent succession planning, structured development programs, and raising awareness among managers, it is possible to continuously increase the proportion of women.
Target monitoring		The metrics are collected every six months at global, regional, and functional level and shared with the Executive Board. HR business partners and managers develop specific actions based on this data.

Equal Pay
Target		Our ambition is to achieve the “Universal Fair Pay Leader” certification. The internationally recognized certification process is a reliable guide through the complex jungle of certifications and is an effective control, management, and communication tool for the implementation of equal opportunities and equality in companies and organizations. In Germany, the certification is awarded by “UNIVERSAL FAIR PAY CHECK^®”.
Base year and baseline value		2024; for 2024, there was a 0.98% adjusted pay gap in favor of male employees. The assessment was conducted in 50 countries, covering around 70% of our global workforce.
Progress		By 2026, we aim to keep the adjusted pay gap at up to 1% and the unadjusted pay gap at up to 10%.
Scope		Global, Consumer Business Segment
Methodologies and assumptions		The adjusted gender pay gap describes the pay difference between female and male employees after accounting for legitimate factors that can objectively influence remuneration. Unlike the unadjusted gender pay gap, which reflects the raw average pay difference, the adjusted gap isolates the portion of the pay difference that cannot be explained by structural or role‑related factors. To calculate the adjusted gender pay gap, a statistical model is applied to the remuneration data of all employees. The model determines a predicted pay level for each employee based on a set of legitimate factors, including job grade and level, experience and tenure, leadership responsibility, performance assessments, job function, location, and recent role changes such as promotions or new hires. The adjusted gender pay gap is derived by comparing the model‑predicted pay levels of women and men, thereby identifying the share of the gap that remains unexplained after these factors are taken into account. This approach enables a more precise understanding of structural pay differences and supports the identification of cases where targeted remediation may be required.
Target monitoring		The metrics are collected annually at global, regional, and functional level and submitted to our external certification partner. HR business partners and managers use this data to develop specific actions to eliminate inequality.

Training and Skills Development
Target		Under our “Global DE&I Knowledge Framework,” we had the target of providing our employees with training on the topic of diversity in various formats. The “Global DE&I Essentials Journey” training program used a special "Train-the-Trainer" concept to provide around 80% of our 3,000 global managers with a sustainable foundation of DE&I knowledge by the end of 2025 as part of Beiersdorf’s largest learning initiative, and to strengthen the inclusive management of teams.
Base year and baseline value		2024; at the end of 2024, the percentage of managers trained stood at 40%.
Progress		As reported in this chapter under “Actions,” 85% of all managers worldwide participated in the “Global DE&I Essentials Journey” learning program in the reporting year. The defined target was thus achieved.
Scope		Global, Consumer Business Segment, excluding La Prairie and Chantecaille
Methodologies and assumptions		The analysis is based on the number of participants.
Target monitoring		The metrics were continuously collected at global, regional, and functional level via the attendance lists for training sessions.

tesa

Our goal at tesa is to create a working environment in which all employees have equal opportunities. We endeavor specifically to promote diversity and inclusion in order to enhance our innovative capacity and to be able to meet the needs of our customers better.

Increasing the Proportion of Women in Leadership Positions
Target		We have set ourselves the target of having women account for 30% of positions at the first level below the Executive Board and 35% of positions at the second level within tesa SE by mid-2027.
Base year and baseline value		n/a
Progress		Progress is continuously monitored and reviewed. At the end of the reporting year 2025, the percentage of women at the first level is 10.0% (2024: 7.14%) and at the second level 20.7% (2024: 22.62%).
Scope		tesa SE
Methodologies and assumptions		The collection of this number is not a metric required by the ESRS and therefore does not correspond to the metrics for S1-9 diversity information. The target is based on international guidelines on gender equality, in particular the requirements of the General Equal Treatment Act (Allgemeines Gleichbehandlungsgesetz - AGG) in Germany and the EU Equal Treatment Directive (Directive 2006/54/EC).
Target monitoring		Annual survey and analysis of gender diversity at the relevant management levels

tesa Performance Management
Target		Standardized employee performance reviews at all tesa sites worldwide are designed to strengthen the feedback culture and promote a reliable culture of discussion. We aim to achieve this through honest and respectful discussions between employees and managers, focusing not only on mutual feedback regarding the previous period but also on the further development of employees. Every employee worldwide who is eligible should also have a development meeting. This target is intended to help with the implementation of Group works agreement t-74.
Base year and baseline value		Annual target achievement
Progress		The target is continuously tracked and monitored. In April 2025, a global implementation rate of 92% was achieved for financial year 2024. This means that 92% of global employees who were eligible for a feedback meeting received one. In the previous year, the implementation rate at headquarters was 79% – the global implementation rate was not yet available at that time.
Scope		Global, tesa Business Segment
Methodologies and assumptions		The target was derived from the Group works agreement on the topic of a shared framework for the structure of employee performance reviews and is based on the information provided by employees. It therefore includes all employees.
Target monitoring		Annual survey and analysis of the number of employees who have had a feedback meeting. The period under review covers the respective previous financial year, and the performance reviews for a financial year (= calendar year) must be completed by the end of the first quarter of the subsequent year.
Changes vs. prior year		A reporting system was introduced in 2025 so that the implementation rate is now available globally.

Training and Skills Development
Target		Our ongoing target is that all employees should complete global mandatory training on key compliance requirements, strategies, and skills. The training is intended to ensure that all eligible employees have the necessary knowledge and skills to meet company-wide standards and regulatory requirements. The training courses can be completed via our learning hub and are not aimed at commercial employees. Mandatory training includes: “Anti-Corruption”: Raising awareness and preventing corruption “Antitrust Compliance”: Promoting conduct in accordance with competition law “Code of Conduct”: Communicating standards of conduct and corporate values “Cyber Security”: Increasing awareness of IT security and protection against cyber threats “Data Protection”: Ensuring understanding of how personal data is handled “Global Procurement”: Training on procurement policies and processes “Sustainability Program”: Promoting knowledge and commitment in the area of sustainability “PME@tesa”: Developing project management skills
Base year and baseline value		Annual target achievement
Progress		The key figures are continuously collected at both global and regional levels through training participation lists. At the end of the reporting year, the following participation rates in the mandatory training courses were achieved: “Anti-Corruption”: 99.8% “Antitrust Compliance”: 99.9% “Code of Conduct”: 96.0% “Cyber Security”: 98.1% “Data Protection”: 99.4% “Global Procurement”: 97.6% “Sustainability Program”: 98.5% “PME@tesa”: 96.7%
Scope		Global, tesa Business Segment
Methodologies and assumptions		The implementation of training courses is tracked on the “Learning Hub” platform and compliance rates are generated.
Target monitoring		The target is monitored by analyzing participation rates.
Changes to previous year		The “Antitrust Compliance,” “Anti-Corruption,” and “Data Privacy” training courses were rolled out in 2025.

tesa does not currently have any defined targets for the topic of equal pay for work of equal value. This is due to the ongoing development of corresponding programs and initiatives. We are actively working to eliminate these gaps as part of a worldwide “Global Social Sustainability” program to be able to include this data in our reporting in the future. The program was successfully introduced in the reporting period and we subsequently began to identify any gaps. tesa nevertheless ensures that the minimum standards in these areas are met in accordance with national laws. Responsibility for this lies with local and regional HR managers.

Characteristics of the Company’s Employees

Data on the total number of the company’s own employees by gender is collected using the Group-wide HR information system. It is analyzed on the basis of the headcount and relates to the reporting date as of the end of the reporting period and is based on the number of employees. Unless otherwise stated, the number of employees indicates the actual number of our employees (headcount). The underlying definition of employee is based on German legal provisions.

We calculate the turnover rate by dividing the number of employees who left the company in the reporting period by the total number of employees at the end of the reporting period and then multiplying the result by 100.

For disclosing the breakdown by contract type, the number of temporary contracts is mainly attributable to project-related activities and seasonal requirements, for which a temporary contract is initially offered. We do not consider temporary employment a structural response to uncertainty but a flexible HR planning and development tool. Likewise, we regard part-time employment as a positive and voluntary working model that enables employees to balance their professional duties with their individual life situations – in particular with regard to work-life balance, training, or personal development phases.

In this report, we do not use estimates for the metrics on the characteristics of the employees. All information is based on actual data that has been gathered and documented.

The total number of employees is disclosed by region under “Regional Reporting” in the consolidated financial statements. The breakdown by countries whose share of the total workforce exceeds 10% is disclosed in the combined management report under “Business and Strategy.”

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Headcount of Employees
	Unit	Consumer	tesa	Group
Male	Headcount	7,661	3,435	11,096
Female	Headcount	9,420	1,881	11,301
Other	Headcount	2	—	2
Total employees	Headcount	17,083	5,316	22,399

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Employee Turnover
	Unit	Consumer	tesa	Group
Number of employees who have left the company	Headcount	2,511	630	3,141
Turnover rate	%	15	12	14

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Employees by Contract Type & Gender
		Male			Female			Other
	Unit	Consumer	tesa	Total	Consumer	tesa	Total	Consumer	tesa	Total	Group
Number of employees	Headcount	7,661	3,435	11,096	9,420	1,881	11,301	2	—	2	22,399
Number of permanent employees	Headcount	7,075	2,941	10,016	8,703	1,585	10,288	1	—	1	20,305
Number of temporary employees	Headcount	577	494	1,071	697	296	993	1	—	1	2,065
Number of non-guaranteed hours employees	Headcount	9	—	9	20	—	20	—	—	—	29
Number of full-time employees	Headcount	7,533	3,329	10,862	8,345	1,570	9,915	1	—	1	20,778
Number of part-time employees	Headcount	128	106	234	1,075	311	1,386	1	—	1	1,621

Diversity Metrics

The collection of the absolute and percentage number of employees in the top two management levels is carried out as of the end of the reporting period using the respective HR information systems of the two business units. The analysis is based on the headcount. Our calculation is guided by the company-specific definition of “top management.” This comprises all positions within management groups MG 1 through MG 3, the “executives” sub-group (with the exception of certain special levels), as well as the management of the production centers.

The number of our employees by age group is also determined using the HR information system on the basis of the headcount. The date of birth is used to calculate age and allocate employees to the specified age groups.

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Gender Diversity at the Top Management Level
	Unit	Consumer	tesa	Group
Number of female employees at the top two management levels	Headcount	200	23	223
Percentage of female employees at the top two management levels	%	46.7	16.4	39.3
Number of male employees at the top two management levels	Headcount	228	117	345
Percentage of male employees at the top two management levels	%	53.3	83.6	60.7

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Age Distribution
	Unit	Consumer	tesa	Group
Number of employees under 30 years of age	Headcount	2,772	638	3,410
Percentage of employees under 30 years of age	%	16.2	12.0	15.2
Number of employees between 30 and 50 years of age	Headcount	11,410	3,492	14,902
Percentage of employees between 30 and 50 years of age	%	66.8	65.7	66.5
Number of employees over 50 years of age	Headcount	2,901	1,186	4,087
Percentage of employees over 50 years of age	%	17.0	22.3	18.2

Health and Safety Metrics

For the Consumer Business Segment, the accident rates and working hours for the production and logistics sites are evaluated monthly using the “Quentic” safety management system; the reportable accidents are recorded directly when the accident occurs. We record accidents and working hours annually for the office sites. The working hours are subject to an estimate based on the contractual working hours per full-time equivalent. The data collected includes interns; it does not include Chantecaille. The percentage of covered workforce is calculated based on headcount. The uncertainty in data collection primarily concerns the underlying working hours and accident surveys at our office sites. The accident-related data is checked as part of our audits at the sites, however it is not validated by a third party.

Since 2025, all loss events have been recorded in “Quentic” also for the tesa Business Segment to ensure that the metrics are comparable between the Consumer and tesa Business Segments. The data for calculating the LTIR and the underlying number of working hours is gathered in the “SoFi” database. The number of working hours is subject to a calculation based on the average contractual working hours per full-time equivalent. For the production sites, the occurrence of accidents is analyzed on a monthly basis. Accidents and working hours are recorded annually for the office sites. The uncertainty in data collection essentially relates to the underlying working hours and incorrect accident recordings.

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Health and Safety
	Unit	Consumer	tesa	Group
Percentage of the company’s workforce covered by the company’s health and safety management system	%	27	61	35
Number of deaths from work-related injuries	Number	—	—	—
Number of deaths from work-related ill-health	Number	—	—	—
Number of recordable accidents at work	Number	57	34	91
Rate of recordable accidents at work	Number/million working hours	1.7	3.6	2.1

Remuneration Metrics

For the analysis of the gender pay gap and the ratio of the annual target remuneration of the highest‑paid individual to the median annual target remuneration of all employees, we used the compensation data of all employees (headcount) within the Beiersdorf Group. The NIVEA‑Kao joint venture in Japan is excluded from these metrics.

We collect data through a globally coordinated survey that gathers remuneration information from our employees. Both metrics are calculated based on annual gross target remuneration, including base salary and allowances, as well as short- and long-term variable remuneration components. Part-time employment is converted into full-time equivalents. For the 2025 reporting year, the target salaries that were available following the announcement of the company bonus in April 2025 for the Consumer Business Segment were the basis; the corresponding headcount also refers to April. For the tesa Business Segment, the target salaries from October 2025 were used; the headcount applied likewise refers to October.

The unadjusted gender pay gap (expressed as a percentage) is calculated as the difference between the average gross earnings of female and male employees, divided by the average gross earnings of male employees. Factors such as position, professional experience, and education are not taken into account.

For 2025, the unadjusted gender pay gap amounts to 0.02%.

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Gender Pay Gap (unadjusted) in %
Consumer		tesa		Group
-5.42		10.27		0.02

For the calculation of the ratio of the annual target remuneration of the highest‑paid individual to the median annual target remuneration of all employees, the median is determined based on the annual target remuneration of all employees. The individual with the highest target remuneration is excluded from this calculation. The ratio is obtained by dividing the annual target remuneration of the highest‑paid individual by the median annual target remuneration of all employees.

The resulting ratio of the annual target remuneration of the highest‑paid individual to the median annual target remuneration of all employees for 2025 is 125.83.

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Ratio of the Remuneration of the Highest-Paid Individual to the Median Remuneration of all Employees
Consumer		tesa		Group
132.54		108.55		125.83

Annual Report 2025

Annual Report 2025

ESRS S1 – Own Workforce

Material Impacts, Risks, and Opportunities

Consumer

tesa

Processes for Engaging With Own Workforce and Workers’ Representatives

Consumer

tesa

Channels Through Which the Company’s Workforce Can Raise Concerns

Actions in Relation to Working Conditions

Consumer

tesa

Consumer

tesa

Targets in Relation to Working Conditions

Consumer

tesa

Targets in Relation to Equal Treatment and Opportunities for All

Consumer

tesa

Characteristics of the Company’s Employees

Diversity Metrics

Health and Safety Metrics

Remuneration Metrics

Topic filter

Results

ESRS S1 – Own Workforce

Material Impacts, Risks, and Opportunities

Policies Related to the Own Workforce

Consumer

tesa

Processes for Engaging With Own Workforce and Workers’ Representatives

Consumer

tesa

Channels Through Which the Company’s Workforce Can Raise Concerns

Actions Related to the Company’s Own Workforce

Actions in Relation to Working Conditions

Consumer

tesa

Actions Related to Equal Treatment and Opportunities for All

Consumer

tesa

Targets Related to the Company’s Own Workforce

Targets in Relation to Working Conditions

Consumer

tesa

Targets in Relation to Equal Treatment and Opportunities for All

Consumer

tesa

Metrics Related to the Company’s Own Workforce

Characteristics of the Company’s Employees

Diversity Metrics

Health and Safety Metrics

Remuneration Metrics

Topic filter

Results