Heineken Jaarverslag 2024

We have prepared HEINEKEN’s sustainability statements for the year 2024 on a consolidated basis in
accordance with the European Sustainability Reporting Standards (ESRS), as adopted by the European
Union, even before the CSRD has been adopted in Dutch law with implementation guidance still being
published by bodies such as EFRAG and the European Commission. We prepared our sustainability
statements on the basis of the draft CSRD implementation legislation that was published by the Dutch
legislator in the course of 2024 and which was not implemented on 31 December 2024. We recognise that
the requirements may evolve when implementation in Dutch law will take place and when additional
implementation guidance becomes available. The late implementation of the CSRD in the Netherlands
means that until the CSRD has been implemented into Dutch law, the non-financial information included in
our annual report will have to be prepared in accordance with Book 2 of the Dutch Civil Code and the Decree
on non financial information (‘Besluit niet-financiële informatie’). In preparation of the implementation of
the CSRD into Dutch law, the manner in which our annual report complies with the Decree on non-financial
information should be considered to be aligned with the manner in which we applied the reporting
requirements of the ESRS.

Heineken Impact report 2024, included