Vitens is committed to creating a safe, healthy, and pleasant working environment in order to minimise the negative impact on staff. If the working environment is not safe and healthy, or is not perceived as such, the risk of hazardous situations, accidents, absenteeism, and staff turnover increases. More accidents and incidents may occur, resulting in personal injury, reputational damage, and operational disruptions. Vitens focuses on the prevention and management of occupational risks and therefore strives for a lower absenteeism rate.

In the table below, Vitens has identified the impacts, risks, and opportunities (IROs).

Working safely is Vitens' number one priority: either I work safely or I do not. Vitens is committed to accident-free operations. This is set out in the Policy Statement on Quality, Occupational Health and Safety, Environment, Asset Management and Security. In implementing this accident-free operation, we follow the so-called occupational hygiene strategy. This means organising our work in such a way that risks are eliminated at the source and unacceptable risks are ruled out. We place safety and health first, thereby safeguarding sustainable employability.

That is why we work with four core values in the area of safety:

• I am responsible for my own safety and, as a professional, am aware of potential risks;
• I speak to others about unsafe behaviour;
• I report unsafe situations and incidents;
• I take measures to work safely, interrupting work if necessary.

In doing so, we keep internal policies, procedures, and safety measures up to date. One way we do this is through the legally required Risk Inventory and Evaluation (with the action plan), for identifying and improving occupational risks. We also work to create a socially safe working environment. We do this by taking initiative, showing responsibility, discussing mistakes, and having open discussions and being able to learn by doing.

With the Integrity Policy, Vitens aims to ensure a transparent, fair and socially safe working environment. This Integrity Policy is designed to safeguard our values and standards and deal with integrity issues.

In addition, we have a code of conduct in which Vitens provides direction on how we carry out our work, treat each other and what we can and may expect from each other in the process. It is also an invitation to enter into — and continue — an open dialogue with one another. This Code of Conduct covers every employee working for or in partnership with Vitens.

In the event of a safety or health incident, a hazardous situation or a potential risk, employees can contact the Vitens Safe Reporting Point. This may concern a hazardous situation, a (near) accident, an information or security incident, fraud, an integrity issue, or a social-safety incident.

In cases of social-safety dilemmas or suspected misconduct, Vitens employees may also seek support from a confidential counsellor. Vitens has five internal confidential advisors and one external confidential advisor.

Actions implemented in 2025 with short-term impact:

In 2025, Vitens worked to reduce sickness absence. This includes appointing an absence-prevention adviser, strengthening relationships with partners such as insurers and occupational health services through data exchange, providing management training, offering additional support to employees, and gaining insight through an absence dashboard.

The employee survey included questions on social safety, health, and psychosocial workload, such as work pressure and opportunities for development and autonomy. This gives us insight into the physical and mental demands of the work, how socially safe employees feel at Vitens, and whether this is reflected in any (psychosomatic) symptoms. It gives us insight into the causes behind absenteeism.

To promote the wellbeing of Vitens employees, we have focused on collaborating with providers of health solutions. Together with the health insurer, we developed the Vitens Vitaal platform. It offers a range of health solutions, focusing among other things on physical energy and lifestyle, stress and mental strain, as well as sleep and recovery. The platform was designed and implemented in 2025 and went live in November 2025 for employees on sick leave. By early 2026, all employees will have access to this platform.

Actions carried out in 2025 with a medium‑term impact:

We are in the process of developing the future Health & Vitality policy. This enables employees to take appropriate action regarding their employability. This policy sets out clear principles and outlines the approach we will take to achieve them. The policy principles focus on ensuring accessibility for all employees, offering everyone the freedom to choose what best suits their individual situation, and making access simple and low-threshold.

During 2025, Vitens set the ambition for the Safety Culture Ladder to be level 4 certified by 2030. In 2025, Vitens was audited and is at level 2. The target for 2026 is to reach level 3. To reach level 2, Vitens has taken the following measures:

• Ambassadors and managers from Vitens attended the Learn2besafe training course 'Leadership in Safety'. This training is designed to actively promote safety, both for our own employees and for the external parties we work with;
• In team meetings, managers discuss (near) incidents and inspection findings with their teams;
• The Health & Safety coordinator, together with the core team, identifies safety‑culture risks in order to strengthen and improve risk awareness. This is done by carrying out a risk analysis for high-risk activities;
•  Within the Design & Construction department, the project risk assessment and evaluation has been expanded to include a Quality, Health & Safety and Environmental Plan for the execution phase. Work instructions on health and safety have been updated.

As part of the organisational redesign, the Internal Control & Improvement department was established to create a strong and agile second‑line function that oversees and monitors compliance with statutory, internal, and external requirements across these key areas within Vitens.

The prescribed ESRS metrics have not been included, as we made use of the phased-in option.

All Vitens employees are covered by the health and safety programme. The following metrics are relevant in this context:

The sickness absence rate indicates the proportion of working time lost over a given continuous period due to incapacity to work as a result of illness or accident.

Lost Time Injury Frequency (LTIF) is an important indicator of an organisation’s or industry’s safety performance. The LTIF is expressed as the number of lost-time injuries per 1 million hours worked by permanent and contracted employees (excluding subcontractors). In this context, a contracted employee refers to an external worker employed through a temporary or secondment agency over whom Vitens has authority and exercises supervision. When counting lost-time days, the count starts from the first day after the incident. The day on which the incident occurred is not counted. The lower the LTIF level, the better safety performance is generally considered.

The sickness absence rate remained below the target of 4.85% at 4.24%.

The LTIF over 2025 is 2.1. The annual target is zero. In 2025, the number of lost-time accident decreased compared with 2024. The accidents in 2024 were generally more serious and had a greater impact than those in 2025.

Besides wanting to attract the right people, Vitens also aims to retain its employees. Vitens believes it is important that the workplace is a place where everyone feels heard and seen. We strive to be a flexible employer, enhancing both productivity and job satisfaction. We also want to strengthen our internal collaboration and culture. We are also committed to creating a healthy working environment in which a good work–life balance is central. If a position allows, employees can work from home. Employees can make conscious choices that fit their working week and personal situation.

We also believe in the strength of diversity. They make us stronger and better. That’s why we are working towards an inclusive and safe culture in which differences are recognised, valued, and put to good use. A culture where everyone is allowed to be themselves. And where there is room to express those differences, so that everyone is treated equally and no one is excluded. At Vitens, we believe it is important to listen to our employees. This is why we conduct an annual employee survey. In addition, the team manager, HR adviser, and confidential counsellor are available for an open conversation. The insights from these conversations and surveys help us improve the working environment. Thus, contributing to greater job satisfaction.

In addition to approaching employees directly, Vitens has a Works Council (OR). The Works Council represents employees and ensures their voice is heard in important decisions. It holds both advisory and approval rights.

To maintain contact with all colleagues, the Works Council operates through a network of contact persons. The contact person provides information and consults on Works Council matters. They also meet with the department manager to discuss what is happening or expected to happen within the department.

In the table below, Vitens has identified the impacts, risks, and opportunities (IROs).

There is no specific policy on work-life balance. Vitens has several policy documents in which work-life balance has a place, such as the absenteeism protocol. Health & Vitality form the basis for our employees' job satisfaction and success. Work-life balance is reflected in, among other things:

• the guidelines for hybrid working, which give employees the flexibility to make choices that suit their role, working week and personal situation. To enable safe and responsible working from home, Vitens has made a budget available to properly set up their home workspace;
• the collective labour agreement (CAO), which gives employees access to an employability budget. This allows employees to decide for themselves how to use their employability budget now or in the future;
• an advisory budget that enables employees to broaden their employability. Should an employee not be in the right role, this support is available under the collective labour agreement. The advisory budget can be used for career, training, health or general financial-fitness advice.

Actions carried out in 2025 with a medium‑term impact:

In 2025, the document was drafted in which result indicators were defined for the themes of Attractive Employer. Subsequently, the benchmark for work–life balance was developed. This was included as a construct in the new employee survey conducted in the autumn of 2025.

The prescribed ESRS metrics have not been included, as we made use of the phased-in option.

In the employee survey, Vitens measures the work–life balance score, which is an entity-specific metric. This indicates whether employees have sufficient energy and room in both their work and private lives to handle change. This score was measured in its current form for the first time in 2025. The work-life balance score is measured using a scale of 1 to 10. With the current method of measurement, we want to identify what influences work-life balance.

The year 2025 is a baseline year. No targets have been set for this. From 2026 onwards, targets will be set.

For the year 2025, 2,156 employees received the invitation. Of these, 1,515 completed the employee survey. This makes the response rate 70%.

Vitens is keen to attract the right people and develop and retain employees. Everyone should be able to be themselves and be challenged to use their talents. To this end, we use the RW&O method: result-oriented working and development. At the beginning of the year, an employee and manager agree on goals and set them out in a plan. During the year, we monitor progress, make adjustments where necessary and regularly reflect on what is going well and what could be improved. Development is an important part of this. In our discussions, we focus not just on what an employee has achieved, but also on how they have grown.

In the table below, Vitens has identified the impacts, risks, and opportunities (IROs).

The Vitens Academy is designed to contribute to employees’ development and performance ambitions. This also promotes a learning organisational culture within Vitens.

There is no specific policy on training and development. However, policy principles are included in Vitens Academy's mission, vision and strategy. These principles focus on a learning organisation and contribute effectively to a learning climate based on the 70:20:10 model. Seventy per cent of learning comes from learning on the job, twenty per cent from social learning (through interaction with others), and ten per cent from formal education.

In addition, the policy focuses on developing and recalibrating the learning offering based on needs, data, and external developments.

In the Vitens Academy’s approach, the focus is on facilitating and inspiring development at the level of the individual (‘I’), the collective (‘we’) and the organisation’s growth and performance, in support of our contribution to nature and society.

There are various opportunities for employees to develop their skills. The Talent Motivation Analysis encourages employees to keep developing their talents. If an employee wishes to develop themselves in a different field, the Vitens Transfer Point provides the opportunity to do so. Employees who want guidance in their personal and professional development can access coaching through the coaching pool.

Actions implemented in 2025 with short-term impact:

• Go‑live of the renewed Development Hub;
• Development and rollout of the learning pathways for operational departments;
• Identifying and mapping the mandatory training for the operational departments in the Function–Training Matrix;
• Revising and updating the central onboarding process for new employees;
• Recalibration of the traineeship policy;
• Further development of the RW&O cycle.

The prescribed ESRS metrics have not been included, as we made use of the phased-in option.

For the terms and definitions used in the tables below, please refer to the glossary explaining the composition of the workforce.

As a drinking water company, Vitens is responsible for ensuring there is an adequate supply of drinking water. Abstraction of groundwater for drinking water production can lead to harm for land users, such as reduced crop yields. This is called drought damage. Vitens wants to prevent or mitigate this drought damage caused by groundwater abstraction wherever possible. By law, if it fails to prevent the damage, Vitens is legally required to pay compensation. The extent of the damage is determined by an independent committee, the AdviesCommissie Schade Grondwater (ACSG).

Extreme weather conditions (such as drought) can reduce the availability of fresh water. For this reason Vitens is working with partners to develop the target structure. Our aim is to move towards a smaller number of sustainably integrated abstraction sites with minimal impact on the environment. Together with market partners, we are exploring opportunities for source diversification within a Living Lab setting. Where necessary, due to negative impacts from our abstraction activities, we apply our drought-damage policy.

In the table below, Vitens has identified the impacts, risks, and opportunities (IROs).

The Drought Damage Compensation Policy is aimed at proactively addressing the negative impacts of drinking water abstraction. We do this by identifying previously unknown land users who may be experiencing agricultural damage as a result of groundwater abstraction. We do this by compensating land users for the agricultural damage they have suffered.

The impact of drinking water abstraction on drought damage is governed by statutory provisions. When a land user suspects damage caused by groundwater abstraction by Vitens, the province is obliged to have it investigated. For this, the Province engages an independent committee called the AdviesCommissie Schade Grondwater (ACSG). The ACSG assesses the damage, determines the final extent of the drought-related damage through a formal procedure, and issues advice to both the land user and Vitens. As agreed in the drought damage compensation policy, we follow the advice of the ACSG and make annual compensation payments to affected land users.

There are several situations in which we do not want the timing of payments to depend on external parties. We therefore make advance and temporary payments in cases involving a new abstraction site, when the ACSG has accepted a request for reassessment, or when a new arrangement applies to an existing abstraction site.

The area affected by drought-related damage may change for a variety of reasons. If this affects the compensation arrangement, Vitens will inform the parties involved in writing. The Asset Management project leader and the environment manager coordinate this communication, often supported by an explanatory meeting. In the event of a revision of the scheme, a water working group is formed to collectively review and discuss the arrangement.

Vitens starting point is that land users who meet the eligibility are compensated for demonstrable damage to crop yields. We proactively identify and contact unknown land users using available data, so that any potential drought damage can still be compensated. In line with its long-term vision, Vitens is committed to sustainable incorporation of production sites. This may imply that sites which consistently cause drought-related damage will eventually be taken out of operation.

In 2025, all land users in drought-damage areas were notified, so they can receive annual compensation. The scope includes the entire supply area, specifically those parts designated by the ACSG as drought-damage areas.

As a metric, Vitens uses the total number of hectares that qualify for drought-compensation schemes. The ACSG supplies this information for each individual scheme area.

With this metric, Vitens aims to identify all land users within a designated drought-damage area in order to gain insight into the compensation required. This will allow Vitens to better determine how much damage should be compensated. At times, new scheme areas are added. It is then also important to identify the new land users. Gaining a complete picture of all land users will remain a key objective in the years ahead.

In the long term, the aim is to safeguard the quality and future-readiness of all existing schemes. We intend to do so by evaluating and optimising these existing schemes internally. We intend to begin this work in 2026.

The year 2025 is a baseline year.

The expectation is that, once the revision procedure is completed, the total area will be expanded in the coming year.

Vitens is committed to supplying its customers with reliable drinking water day and night, both now and in the future. This can be challenging, particularly during warm and dry periods when customers use significantly more drinking water. Climate change further exacerbates this. In addition, technical failures can also lead to interruptions in supply. To minimise inconvenience, we try to keep the time customers are without water as short as possible.

Uninterrupted supply of drinking water is a growing challenge for Vitens. This is partly due to climate change and growing demand for drinking water. In the table below, Vitens has identified the impact, risks, and opportunities (IROs) of disruptions around water supply.

To safeguard the continuity of drinking water supply, all drinking water companies in the Netherlands are required to draw up a supply plan at least once every four years. The supply plan is prepared in accordance with the Drinking Water Act and the Drinking Water Decree. This legislation forms the statutory framework. The supply plan is an overarching document that elaborates the statutory framework and aligns Vitens' policies with the measures in place. The aim of this plan is to guarantee that, in all circumstances, adequate and high-quality drinking water can be delivered to consumers and other users. In addition, the supply plan identifies the measures to be taken in the event of failures or critical incidents. Not every failure results in an interruption of supply. Failures refer to technical malfunctions that do not affect the supply of water to customers. Failures that do lead to an interruption or noticeable inconvenience are classified as disruptions. Only major disruptions are designated as critical incidents. These are forms of technical failure that cause actual inconvenience for customers, such as situations in which no drinking water or only a reduced supply can be delivered. It also includes emergency scenarios and recovery strategies. When a (disruption) failure occurs, we work to restore our assets as quickly as possible and to minimise any inconvenience to customers.

Vitens has a critical incident policy to safeguard the continuity of drinking water supply and to properly inform and support customers in the event of incidents. Customers will be informed by text message, email, and/or written communication. Following an incident, both the handling of the incident and its (technical) cause are evaluated. Where applicable, improvement measures are identified and implemented.

We also strive to achieve a high level of customer satisfaction. We offer customers the opportunity to ask questions, submit complaints or report disruptions through a range of channels. This can be done digitally, by phone or by post.

Vitens is committed to keeping any interruption to customers’ water supply, whether for maintenance or due to disruptions, as brief as possible, while minimising inconvenience. That is why Vitens invests in sufficient capacity and a reliable infrastructure and works creatively with customers to safeguard security of supply. In practice, this means investing in the maintenance, renewal and protection of our production sites and our distribution network.

Vitens assesses the effectiveness of its policy and accompanying measures to ensure uninterrupted water supply by monitoring the number of ‘under-delivery minutes'. Vitens reports on the ‘Under-delivery Minutes’ metric, which reflects the annual average number of minutes customers are without water.

The number of under-delivery Minutes (OLM) is 14:17 minutes, meaning the target has been achieved. Following a burst water main in Drachten on 26 December 2025, many households were temporarily without drinking water. This incident had the biggest impact on the OLM in 2025.

In 2024, the OLM was primarily influenced by a leak in a transmission main caused by excavation damage in Zeist, which had a significant impact on the number of under-delivery minutes at the time.

Delivering drinking water of outstanding quality is a key priority for Vitens as it is crucial to the health, satisfaction, and trust of our customers. That is why we invest in maintenance, renewal, and innovation to ensure the quality of our drinking water.

Drinking water is a fundamental necessity of life. The Ministry of Infrastructure and Water Management (IenW) has established quality requirements for drinking water. These statutory requirements are set out in the Drinking Water Decree and are based on the European Drinking Water Directive, with the aim of protecting public health.

To safeguard the quality of drinking water, Vitens uses the Vitens Limits and Thresholds policy to monitor water quality. In addition, Vitens also has an emergency response procedure that comes into effect whenever the quality or quantity of the drinking water supply is compromised. In doing so, we aim for a high level of reliability and continuity in the water supply.

We continuously monitor our water quality, both in real time using sensors and through sampling. As a result, Vitens supplies hundreds of millions of litres of clean drinking water every year. Nevertheless, it may happen that drinking water (temporarily) does not meet our requirements, for instance due to bacteriological contamination.

Vitens has a critical incident policy in place to safeguard the continuity of drinking water supply and the required water quality. In the event of a critical incident, immediate action is required, for example by issuing a boil-water notice. Customers are informed through various channels. Vitens also provides customers with multiple channels through which they can submit their questions.

Whenever a quality incident occurs, we carry out an evaluation and then implement measures to prevent a similar incident from happening again, whether at the same site or elsewhere. Where applicable, improvement measures are identified and implemented.

We are making significant investments to ensure the continued quality of our drinking water. This resulted in the following actions in 2025:

• In 2025, the new softening installation in Weerselo was brought into operation, lowering the lime content of the water and enabling it to meet the required quality standards.
• A dedicated taskforce carried out additional measures to limit disruption at clear-water reservoirs resulting from extreme rainfall and extended periods of drought or intense precipitation.

Production site Ellecom is planned for structural improvement of water quality in the supply area (LT).

Vitens monitors the effectiveness of its policy and related actions to safeguard drinking water quality by tracking the Water Quality Index (WKI). This index represents with a single number the extent to which the outgoing clean water from production sites meets the applicable legal standards. 'Clear water’ refers to water that has been treated by Vitens and is suitable for delivery to households as drinking water. The WKI is calculated based on standards from the Dutch Drinking Water Decree. These standards specify the concentrations at which certain parameters may be present in drinking water.

The WKI measures only the quality of outgoing clear water from production sites — the point at which the water has been fully treated and is ready to be supplied to customers. The measurement stops at the point where the clean water enters the reservoirs and/or the distribution network. It is important to emphasise that the WKI is therefore not affected by the boil‑water advisories issued in 2025 for parts of Utrecht and Amersfoort. The boil-water advisories were the result of bacterial contamination in reservoirs and the distribution network. These are events that took place after the time when the WKI is measured.

As in previous years, the water quality index (WQI) for 2025 is within the norm. We thus comply with legal requirements.

Vitens manages a vital infrastructure of drinking water supply for the Netherlands. Digitalisation is taking on an ever greater role in our operations – from production processes to customer engagement and data management. This development creates opportunities for efficiency and innovation, but it also introduces new risks. Ensuring digital security is therefore important to Vitens.

The increasing digitalisation of our operations and organisation requires ever better protection against cybercriminals and cyberattacks. In the table below, Vitens has identified the impact, risks and opportunities (IROs) around digitalisation and data security:

Vitens follows the guidelines set out in the Network and Information Systems Security Act (Wbni) and ensures proper compliance with the General Data Protection Regulation (GDPR) and the Telecommunications Act. Continuous checks are carried out to identify vulnerabilities and implement improvements in processes.

We have an integrated policy on IT processes and digital security. The Vitens Integrated Security Policy serves as the overarching framework for (digital) security and supports the safeguarding of a reliable and continuous drinking-water supply. The digitalisation of our operations and organisation requires constant alertness to cyber threats. Incidents can have major consequences for the continuity of drinking water supply and the privacy of our customers.

Vitens has a team of specialists who provide first-line support in the event of digital security incidents. The team provides 24/7 monitoring of policy compliance and responds instantly to digital security incidents. Ongoing training and awareness around digital security, safe working practices and privacy are structurally embedded in our organisation.

We also work closely with other drinking-water companies, public authorities and security partners to share knowledge and organise joint exercises. This strengthens our resilience and ensures we can respond quickly to emerging threats. As an example, last year an attempted cyberattack was detected promptly and successfully thwarted by our specialist team. Thanks to swift intervention and effective collaboration with external partners, damage was prevented and processes were restored immediately.

We are continuously committed to safeguarding personal data and preventing data breaches. Vitens actively works to meet the requirements of the General Data Protection Regulation (GDPR) and operates within the framework of the Telecommunications Act. Laws and regulations may change, so we review and update our privacy notice whenever necessary. The current privacy statement is available on our website. For questions, requests or complaints, individuals can contact us digitally, by telephone or in writing.

When a data breach occurs that could impact the privacy of data subjects, Vitens complies with the legal duty to report this to the Dutch Data Protection Authority (AP). We also maintain internal procedures and policies to safeguard personal data as effectively as possible.

Ensuring digital security is important to Vitens. This resulted in the following actions in 2025:

• Vitens has been preparing since 2025 for the implementation of the Cybersecurity Act, through which the European NIS2 Directive will be incorporated into Dutch legislation. The Act is anticipated to take effect in the second quarter of 2026, thereby replacing the current Network and Information Systems Security Act (Wbni).
• In 2025, we carried out an additional digitalisation audit, during which our digital resilience was reassessed. The audit demonstrated solid performance in numerous areas, notably our rapid follow-up on observations, but also identified opportunities to further reinforce proactive threat detection.
• In 2025, the monitoring platform was upgraded and implemented, enabling us to identify threats proactively and intervene more quickly when irregularities arise.

The following projects contribute to greater digital resilience, improved data security, and a future-proof digital infrastructure:

• Within the WaterPAS programme, a new standard for process automation has been developed and rolled out. As a result, installations are controlled in a uniform, modern and safer way (KT/MT).
• Through OPIR Phases 5 and 6, the registration and accessibility of operational data are being further optimised, ensuring that process information is available more quickly, more comprehensively and more securely for analysis and decision-making (KT/MT).
• The Digitalisation of Main Pipeline Data project ensures that all main pipeline information is digitised making it centrally, up-to-date and securely accessible (KT).
• Further data access and structuring are being realised, making data more accessible and usable across the organisation (KT).

Looking ahead to 2026 and beyond, Vitens is committed to a zero-trust architecture, advanced monitoring and collaboration with other vital sectors. We are preparing for new threats such as AI-driven attacks and geopolitical risks, as well as related legislation such as the AI Act. Digitalisation and data security are inextricably linked to our social responsibility: to supply reliable drinking water, both now and in the future.

Cybersecurity concerns the security of electronic data, systems, networks, computers, mobile devices and servers. Vitens monitors the effectiveness of the policy and the associated actions by tracking two metrics:

ICT Prio1 critical incidents involve accidental disruptions, for example due to technical problems. A disruption counts as a Prio 1 critical incident when it affects a primary business process, such as the production, distribution, or invoicing of drinking water, and at least fifty users are affected.

ICT Prio 1 cybersecurity critical incidents involve deliberate and malicious disruptions, such as sabotage by a hacker. A cybersecurity critical incident poses a threat to, for example, the availability or confidentiality of information or of the services delivered for the drinking water supply.

In 2025 we recorded more ICT Prio 1 incidents than our target. None of these incidents involved a cybersecurity critical incident. The number of ICT Priority 1 critical incidents rose from six in 2024 to thirteen in 2025, with a significant proportion relating to outdated components in the telephony system and a few external dependencies. This increase underlines the importance of sustained attention to digital resilience and stable service delivery. In 2025 we took steps to reduce these vulnerabilities, including modernising components and strengthening collaboration with external partners. We continue to invest in further modernisation, process optimisation, and structural availability. With this, we expect to further reduce the number of critical incidents in the coming years.