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Preface Table of contents Sustainability strategy Supply chain Climate protection Social GRI standards, glossary & legal notice Structure, dialogue and perseverance – for greater responsibility and security in a complex textile industry. Dear Reader Sustainability is a challenging field – and one that is constantly evolving. What seemed sufficient yesterday may be explained in greater detail, better substantiated or re-evaluated tomorrow. This is what we aim to achieve with this sustainability report. After all, our customers expect clear information, reliable evidence and products whose origins are more traceable. For BP®, this means taking a closer look. Supply chains are complex, data is generated across many stages, and conflicting objectives are a reality. We are working our way through this complexity – step by step and with a clear view of what still needs to be done. Developments such as the EU Empowering Consumers Directive (Empco) exemplify the drive to make sustainability communication more robust. The digital product pass- port, OEKO-TEX® MADE IN GREEN on selected items and our VETRA® pro- duction facility in Tunisia all contribute to the same goal: greater transparency for those who choose BP®. Climate protection is also about the funda- mentals. Corporate CO₂ accounting helps to contextualise developments; product carbon footprints are intended to show where emissions arise. The social perspective remains important too: the Fair Wear Foundation with its complaints system, the Bangladesh Safety Agreement and our risk analysis demonstrate that responsibility requires structure, dialogue and perseverance. This report is not a conclusion, but an interim update. It shows where we stand, what we are working on, and how we aim to give our customers greater peace of mind in a complex world of textiles. Yours, Harald Goost Managing Director 102-14, 102-15, 102-21, 102-29, 102-31, 102-43, 102-44, 102-50, 103 2
Preface Table of contents Sustainability strategy Supply chain Climate protection Social GRI standards, glossary & legal notice Made in Green. 7 F G E D N D 2 M n i e t s n e h o H You can find more information on page 12. Preface Sustainability strategy • Keeping requirements in mind • Thinking in a connected way. Putting it all together • From planning to results: our milestones in corporate responsibility • VETRA®: 30 years of success story • Our sourcing strategy: clear requirements, regular communication Supply chain • Globally networked for close cooperation • Made in Green: from the material to the manufacturing transparent Climate protection • Our company balance sheets • Global supply chains, shared goals Social • Working together for more responsibility • In-depth and in detail: the BP® risk analysis • Our international manufacturing partners • The BP® pricing and wage policy • Tried and tested: the FWF complaints system GRI standards, glossary & legal notice 2 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Ask our sustainability team! Get your question answered via email with a click of the mouse. 102-29, 102-31, 102-43, 102-44, 102-47, 102-53 3
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Preface Table of contents Sustainability strategy Supply chain Climate protection Social GRI standards, glossary & legal notice Keeping requirements in mind. In the field of sustainability, numerous legal regulations have emerged – partly as a result of the EU Green Deal. In many cases, however, it remained unclear even last year how these would be formulated and implemented in the future. This applies, for example, to changes to the content and scope of the Corporate Sustainability Reporting Directive (CSRD). For us, this means that, as things stand, we are not directly affected by the directives. Although there is still a great deal of uncertainty at present, we are using this time to prepare for the challenges ahead. In 2026, we will launch a pilot project on the Digital Product Passport (DPP) to build up expertise at an early stage in both data collection and technical implementation. We will also be taking a close look at the EU Empowering Consumers Directive (EmpCo), which will regu- late sustainability communications to end customers from September 2026. Accordingly, we will review and adapt our communications to meet the new requirements. Overall, we welcome the increased focus on sustainability and the establishment of uniform market requirements, but as a medium-sized company we also recognise the challenges that come with this – even though we can draw on more than twelve years of sustainability efforts and a very strong current position. 102-15, 102-21, 102-29, 102-31, 102-42, 102-43, 102-44 5
Preface Table of contents Sustainability strategy Supply chain Climate protection Social GRI standards, glossary & legal notice C O 2 p r o d u c t b a l a n c e s h e e t i a n c e C o m p l Long-term partnerships Risk analysis Thinking in a connected way. Putting it all together. From the digital product passport and our membership of the Fair Wear Foundation to our corporate carbon footprint: at BP®, we have been working on a range of environ- mental, social and governance (ESG) issues for many years, and it is from this work that our sustainability strategy is derived. These individual issues do not exist in isolation from one another, but rather interlock like pieces of a jigsaw puzzle. For example, transparent supply chains are required for the digital product passport or for calculating the carbon footprint at prod- uct and company level. Long-standing part- nerships, in turn, support this supply chain transparency and help us to work together on ESG-related issues. 102-15, 102-21, 102-29, 102-31, 102-43, 102-44 6
Preface Table of contents Sustainability strategy Supply chain Climate protection Social GRI standards, glossary & legal notice From planning to results: our milestones in corporate responsibility. 2026 Calculation of PCF for selected items 2026 DPP trial phase with retraced 2025 30th anniversary of the VETRA® production facility 2025 First products with OEKO-TEX® MADE IN GREEN 2024 Signing of the Bangladesh Accord 2023 Advanced BP® risk analysis 2010 Membership of the Fair Wear Foundation 2015 Membership Alliance for Sustainable Textiles 2019 Partnership with Fairtrade Cotton (until 2024) 1788 Starting our business 2022 Start of annual CCF calculation 2022 Pilot project Collection bins for fabric scraps and used clothing (until 2025) 102-29, 102-31, 102-43, 102-44 7
Preface Table of contents Sustainability strategy Supply chain Climate protection Social GRI standards, glossary & legal notice VETRA®: 30 years of success story. Dr Fritz Goost at the plant’s founding in 1995 VETRA®’s 30th anniversary video from Tunisia Harald Goost at VETRA®’s 30th anniversary including the Workplace Education Programme and social dialogue. In this way, the location combines many years of production experience with stable structures and clear standards. After 30 years, VETRA® is therefore not only a production operation, but a reliable BP® location with well-established expertise and a team that makes the difference. For 30 years, VETRA® has been producing in Tunisia as a wholly owned BP® operation. Over this time, VETRA® has become an integral part of the BP® production structure – with well-established processes, extensive experience and close ties to the Cologne headquarters. Some employees have been with the company since it was founded in 1995 and know BP® processes in great detail. This knowledge remains within the company and continues to grow with each passing year. The entire production benefits from this. For BP®, Tunisia is an important production location: VETRA® is broadly positioned and can be used for a wide variety of collections. This ensures reliable planning and consist- ently high quality in implementation. At VETRA®, employee turnover is extremely low. Organisationally, VETRA® is now also closely integrated into BP® structures. Today, employees in Tunisia even take on management responsibilities for BP®’s Cologne headquarters. This shows how strongly the coopera- tion has grown over the years and how important the location and its employees have become within the company. As part of this responsibility towards VETRA® employees, occupational safety and social standards have always been taken very seriously and are audited regularly. The operation is certified according to ISO 9001, ISO 14001 and ISO 45001. In addition, training is provided as part of the Fair Wear Foundation, The plant today: efficiency and team spirit Celebrating 30 years of VETRA® 102-29, 102-31, 102-43, 102-44 102-29, 102-31, 102-43, 102-44 102-29, 102-31, 102-43, 102-44 102-29, 102-31, 102-43, 102-44 8
Preface Table of contents Sustainability strategy Supply chain Climate protection Social GRI standards, glossary & legal notice Our sourcing strategy: clear requirements, regular communication. In our collaboration with existing sup- pliers and when selecting new ones, we follow a clear sourcing strategy. This is based on our requirements, due dili- gence obligations and our risk analysis. When onboarding new manufacturing partners, we place particular impor- tance on visiting the premises, as this allows us to form our own impression on site. Provided the visit was satis- factory and the results of preliminary discussions and risk analyses are posi- tive, we begin the collaboration with a trial order. Code of Conduct The BP® Code of Conduct (CoC) is based on the OECD Guidelines and the ILO Core Labour Standards and sets out our requirements in the areas of environment, social responsibility and governance (ESG). Our material suppli- ers and manufacturing partners must agree to it, and it therefore forms the basis for our direct business relation- ships. Furthermore, we expect this Code to be adhered to in the upstream stages of the supply chain as well. In addition to our own BP® CoC, we require compliance with the Fair Wear Foundation’s (FWF) Code of Labour Practices. As the FWF focuses primarily on garment manufacturers, its Code of Labour Practices applies specifically to them. We monitor compliance with our Code of Conduct among our manufacturing partners using, amongst other things, annual questionnaires in which self-re- ported information on topics such as workforce composition, working hours and pay is collected, as well as through on-site visits. In addition, our manufac- turing partners undergo regular audits by the Fair Wear Foundation or other organisations. Our approach to responsible purchas- ing practices is based on the Common Framework for Responsible Purchasing Practices, which has been developed by several multi-stakeholder initiatives. Responsible purchasing practices are a high priority for us, and we work with our business partners as equals. For example, we support our manufactur- ing partners and material suppliers by forecasting our requirements several months in advance, thereby enabling them to plan their production effec- tively. BP® Code of Conduct Click here to read our Code of Conduct. Code of Conduct Verhaltenskodex Version 2.0 Stand 22.12.2022 Wer wir sind Bierbaum-Proenen ist ein seit 1788 inhabergeführtes Unternehmen, das mit seiner Marke BP® zu den führenden Spezialisten für Berufsbekleidung und Persönliche Schutzausrüstung zählt. Unser Ziel ist es, Menschen in ihrem Arbeitsalltag professionell und modern aussehen zu lassen und ihre Arbeit sicherer, komfortabler und einfacher zu machen. Dafür entwickeln wir starke Berufskleidungslösungen mit einem außergewöhnlichen Qualitätsversprechen. Uns bewegen Mensch und Umwelt. Deswegen gehört Nachhaltigkeit zu unserer Überzeugung und ist untrennbar mit unserem Qualitätsanspruch verbunden. Als Familienunternehmen in siebter Generation wissen wir, was es heißt, auf die Zukunft zu bauen. Welche Ideale, welche Visionen und welche Welt wir unseren Kindern hinterlassen, haben wir selbst in der Hand. Als Unternehmen stehen wir zu unserer Verantwortung und schaffen nachhaltige Werte für die Menschen, die mit uns zusammenarbeiten. Unsere Kund*innen, Mitarbeiter*innen, Lieferanten und alle weiteren Anspruchsgruppen erwarten, dass wir uns beim Thema Nachhaltigkeit Ziele setzen, uns an unseren Leistungen messen lassen und Maßnahmen für mehr Nachhaltigkeit umsetzen. BP® richtet sich als Anbieter von Berufskleidung konsequent an den Bedürfnissen seiner Träger*innen und Kund*innen aus. Deshalb legt BP® besonderen Wert darauf, dass seine Produkte hohen Qualitätsstandards genügen und über die gesamte Wertschöpfungskette hinweg sozial und ökologisch nachhaltig hergestellt werden. Der BP® Code of Conduct stellt einen Leitfaden für uns, unsere Lieferanten und Partner dar, nach dem wir uns gemeinsam richten, den wir in unsere tägliche Arbeit integrieren und mit dem wir uns kontinuierlich verbessern. Hierbei ist BP® auf leistungsfähige Lieferanten angewiesen. BP® strebt mit den Lieferanten eine partnerschaftliche Zusammenarbeit an, die sich auf offene Kommunikation und Vertrauen gründet, so dass über die Unternehmensgrenzen hinweg alle Potenziale innerhalb der Wertschöpfungskette genutzt werden können. Unser Geschäftsmodell basiert auf vertrauensvollen Partnerschaften und einem direkten Geschäftsverhältnis. Wir wählen unsere Lieferanten sorgfältig aus, mit dem Anspruch eine stabile und langjährige Partnerschaft aufzubauen. Die Einhaltung des Code of Conducts ist dafür die notwendige Grundlage. 1 BP PARTNER BP® partner Risk analysis of the relevant country ! The selection process for new BP® partners (manufacturing partners or materials suppliers) is governed by clearly defined rules. Preliminary talks On-site visit and inspection Risk analysis of partner Trial order Monitoring/evaluation and annual review 102-2, 102-11, 102-16, 102-17, 102-21, 102-29, 102-30, 102-31, 102-42, 102-43, 102-44, 204, 205 9
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Preface Table of contents Sustainability strategy Supply chain Climate protection Social GRI standards, glossary & legal notice NORTH MACEDONIA All-rounder and small series specialist ARMENIA Specialist in outdoor items, PPE and Workwear, handles large-scale orders Certifications: • ISO 9001 • ISO 14001 TUNISIA 2 Med & Care and Gourmet specialist Certifications: • ISO 9001 • ISO 14001 • ISO 45001 TUNISIA 1 BP® production company VETRA® – small series specialist and multifunctional for all collections Certifications: • ISO 9001 • ISO 14001 • ISO 45001 TÜRKIYE Specialist in T-shirts, polo shirts, sweatshirts and Med & Care Certifications: • ISO 9001 • OEKO-TEX® STeP PAKISTAN Specialist in Workwear, Gourmet and Med & Care Certifications: • ISO 9001 • OEKO-TEX® STeP CHINA 2 Long-standing specialist in outdoor items, PPE and Workwear Certifications: • ISO 9001 • ISO 14001 • ISO 45001 BANGLADESH Partner for T-shirts Certifications: • ISO 9001 VIETNAM Partner for workwear CHINA 1 Partner for outdoor styles Globally networked for close cooperation. USA BP® manufacturing partners BP® materials suppliers 102-2, 102-4, 102-9, 102-29, 102-31, 102-43, 102-44 11
Preface Table of contents Sustainability strategy Supply chain Climate protection Social GRI standards, glossary & legal notice Made in Green: from the material to the manu- facturing transparent. In 2025, for the first time, a number of items from our new collections in the medical and HACCP (Industrial Food) sectors were awarded the OEKO-TEX® MADE IN GREEN label. The items include lightweight TENCEL™ Lyocell trousers and pull-on jackets, as well as HACCP trousers, a jacket and a coat. In addition to social and environmen- tal requirements in the supply chain, OEKO-TEX® MADE IN GREEN also focuses on supply chain transparency. Using the unique label number assigned to each item, information about the supply chain can be accessed via the Label Check on the OEKO-TEX® website. In 2026, we will extend the certification to cover additional products. To obtain the OEKO-TEX® MADE IN GREEN product label, the following require- ments must be met: • The item must be certified to the OEKO-TEX® STANDARD 100, which ensures that the textile has been tested for harmful substances. • The garment factory where the item was sewn must be certified to OEKO-TEX® STeP. To obtain this certification, factories must meet specific social and environmental requirements. • Furthermore, components that account for at least five per cent of the total weight must have been manufactured in an OEKO-TEX® STeP-certified facility. This applies in particular to wet and chemical processes. Production facilities at various locations Pre-treatment, dyeing, printing, finishing, coating, washing, industrial laundry, etc. Packaging of products 102-2, 102-4, 102-9, 102-29, 102-31, 102-43, 102-44 12
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Preface Table of contents Sustainability strategy Supply chain Climate protection Social GRI standards, glossary & legal notice Our company balance sheets. For several years now, we have been calculating the CO2 emissions gener- ated by the business activities at our Cologne site. The service provider ClimatePartner has been assisting us with this annual calculation. The Corporate Carbon Footprint (CCF) is a company’s carbon footprint and forms the basis for reduction measures. The CCF is calculated in accordance with the ClimatePartner Protocol, which is based on the Greenhouse Gas Pro- tocol (GHG Protocol). Emissions are divided into three categories: • Scope 1: direct emissions controlled by the company (e.g. fuel consump- tion of company cars) • Scope 2: indirect emissions from purchased energy (e.g. electricity) • Scope 3: all indirect emissions along the value chain (e.g. purchased goods or employees’ commutes) For our site in Cologne, we calculate all scope 1 and 2 emissions. For scope 3, we currently track the following cat- egories: operating materials, external data centres, water, fuel- and energy- related emissions, commuting by em- ployees, working from home, business trips and corporate waste. In the long term, BP® aims to fully account for all scope 3 emissions, which will require additional primary data from upstream supply chains. In 2025, the CCF for the Cologne site was 370.77 tonnes of CO₂e, which was significantly lower than in the previous year (see table). In the ‘Employee Commutes’ category, emissions are now only around half of what they were last year. However, this fluctuation is not due to any reduction measures, but to a change in the calcu- lation method. In 2025, as part of an employee survey, we were able to include a significantly higher proportion of primary data in our calculations for the first time. Emissions from business travel have risen by more than half compared with the previous year. We attribute this to a significant increase in air travel in 2025. These air journeys are primarily for supplier visits. The number of trips varies from year to year, as on-site visits to suppliers are essential. Scope 1 2 3 2024 2025 t CO2e % t CO2e % Company vehicles Electricity, heat, cooling Operating materials (e. g. printing products) External data centres Water purchased for own needs Fuel- and energy-related emissions Corporate waste Business trips Commuting by employees Working from home (starting 2020) Total 139.38 33.1 8.12 3.28 1.9 0.8 0.19 0.1 43.09 10.2 3.54 0.8 72.05 17.1 127.35 30.2 24.26 5.8 421.26 100 118.75 32.0 12.54 0.89 0.07 0.18 3.4 0.2 0.0 0.1 37.19 10.0 2.07 0.6 118.68 32.0 65.52 17.7 14.88 4.0 370.77 100 102-3, 102-12, 102-29, 102-31, 102-43, 102-44, 302-1, 302-4, 302-5, 305, 306-2 14
Preface Table of contents Sustainability strategy Supply chain Climate protection Social GRI standards, glossary & legal notice Where do the emissions occur in the supply chain? Upstream supply chain levels 2–4 CO₂ share purchased Downstream supply chain CO₂ share generated by our own activities arers Fabrics/accessories Raw materials Warehouse Manufacture level 1 Warehouse Sales channels Final customers The activities on the part of our upstream suppliers (materials) cause the bulk of CO2 emissions, accounting for approx. 70%. Global supply chains, shared goals. The textile supply chain in the clothing industry is highly complex, ranging from the sourcing of raw materials through the production of yarns and fabrics to the manufacture of finished products. Furthermore, our supply chain spans several countries and involves numerous direct and indirect business partners at various stages of the supply chain. This diversity gives us the opportunity to develop innovative solutions and foster partnerships based on shared values and goals. At the same time, the complexity of textile products and the global nature of manufacturing present their own chal- lenges, particularly with regard to the emissions generated in the process. The majority of CO₂ emissions – around 70% – are generated in the upstream production stages. Only if we know exactly which production step or which material is responsible for the most emissions can we target those areas in the future to drive change and reduce emissions. Calculating so-called Product Carbon Footprints (PCFs) provides us with this information. Due to the complexity of data collection and calculation, we reviewed and realigned our strategic direction and approach at the end of 2025. 102-2, 102-9, 102-29, 102-31, 102-43, 102-44, 308-2 15
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Preface Table of contents Sustainability strategy Supply chain Climate protection Social GRI standards, glossary & legal notice Working together for more responsibility. BP® collaborates with • The Fair Wear Foundation (FWF) is a multi-stakeholder initiative that aims to improve working conditions for textile workers. BP® has been a member of the FWF since 2010 and meets the requirements at an advanced level. • The eight core principles of the Fair Wear Foundation (see figure on the right) are derived from the conven- tions of the International Labour Organisation (ILO) and the UN Univer- sal Declaration of Human Rights, and form the framework for its work. • BP® and its manufacturing partners undertake to observe the FWF prin- ciples and to work on any necessary improvements. • All employees who work at the manu- facturing companies have access to the FWF complaints mechanism (see page 21). • The FWF principles are implemented and monitored at the manufacturing partners by means of regular visits, training, audits and follow-up action plans. • BP®’s implementation of the FWF principles is assessed, amongst other things, as part of the Brand Perfor- mance Check (management system auditby BP®). You can find the results of the latest audit here. 1 2 3 4 Employment is freely chosen Freedom of association and the right to collective bargaining No discrimination in employment No exploitation of child labour 5 6 7 8 Payment of a living wage Reasonable hours of work Safe and healthy working conditions A legally binding employment relationship BP® and the International Accord. • The International Accord on Health • Like the Fair Wear Foundation, the Bangladesh Accord provides workers in factories with a complaints mech- anism. This mechanism focuses on health and safety issues. and Safety in the Garment and Textile Industry (International Accord) is a legally binding agreement between clothing brands and trade unions. Its aim is to safeguard the health and safety of workers in the textile and garment industry. • The agreement provides the frame- work for the implementation of country- specific safety programmes currently being carried out in Bangla- desh and Pakistan. At the same time, it lays the groundwork for expansion to other producing countries in the future. • At the end of 2024, BP® signed the Bangladesh Safety Agreement, which is implemented by the RMG Sustaina- bility Council (RSC) in Bangladesh. At our partner facility in Bangladesh, fire, building, boiler and electrical safety are regularly inspected as part of audits. In 2026, participation in the Pakistan Accord will be reviewed. 102-11, 102-12, 102-13, 102-16, 102-21, 102-29, 102-30, 102-31, 102-43, 102-44, 407-1, 408-1, 409-1, 414-2 17
Preface Table of contents Sustainability strategy Supply chain Climate protection Social GRI standards, glossary & legal notice In-depth and in detail: the BP® risk analysis. therefore also assess each partner indi- vidually. We assess whether the gross risk associated with the partner country is mitigated by positive factors at the partner’s site. If this is the case, we adjust our assessment for that partner accordingly, resulting in what is known as the net risk. This comprehensive analysis enables us to identify targeted measures to proac- tively address risks and actively work on improvements. It helps us to fulfil our corporate and human rights due diligence obligations (HRDD) and ensure transparency throughout our supply chain. Example: The gross risk for occupational and building safety is rated medium to high in Tunisia. However, we know the factory very well and visit it on a regular basis, the Fair Wear Foundation regularly conducts audits there and the factory is certified according to ISO 45001. We have therefore evalu- ated the net risk as low to medium. Since 2023, we have been using an expanded risk analysis that covers our partners in the first and second tiers of the supply chain. As part of this process, we regularly assess all key issues and risk factors that affect our collaboration. The risk analysis is based on the requirements of the Supply chain Due Diligence Act (LkSG) and the CSRD, the eleven sector-specific risks for the textile and clothing industry defined by the OECD, and the requirements of the Fair Wear Foundation (FWF) and the German Textile Alliance. As part of our risk analysis, we regularly assess political, economic and social developments in the countries where we source our goods, paying particular attention to the situation in our manu- facturing facilities. Maintaining constant contact with our local contacts is also helpful in this area: it enables us to monitor current developments in real time and obtain important informa- tion first-hand. Furthermore, findings from audit reports, our visits and any complaints received are incorporated into the risk analysis. When analysing a partner country, the so-called gross risk is determined. In many countries, however, risks vary from region to region and conditions are not the same everywhere. We MEDIUM RISK CLASSES LOW HIGH LOW: There are risks, but the probab ility that they will occur is low. MEDIUM: There are risks, but we have evaluated the probability of their occurrence as manageable. HIGH: There are risks with a relatively high probability of occurrence, but it does not mean that they necessarily will occur. CLICK HERE to view the list of our international manufacturing partners. 102-11, 102-15, 102-16, 102-17, 102-29, 102-30, 102-31, 102-42, 102-43, 102-44, 205-1, 308-2, 407-1, 408-1, 409-1, 414-2 18
Preface Table of contents Sustainability strategy Supply chain Climate protection Social GRI standards, glossary & legal notice Our international manufacturing partners. CLICK HERE for an explanation of our risk analysis. MEDIUM RISK LOW HIGH START OF COLLABORATION NUMBER OF EMPLOYEES NUMBER OF AUDITS (FWF / THIRD-PARTY) SINCE 2020 LAST AUDIT (FWF / THIRD-PARTY) LAST BP® VISIT BP® SHARE IN THIS PRODUCTION FACILITY RESULT OF RISK ANALYSIS FOR THE MANUFACTURING SITE DIFFERENCE BETWEEN MINIMUM WAGE AND LOWEST PAID WAGE TUNISIA 1 TUNISIA 2 ARMENIA PAKISTAN NORTH MACEDONIA VIETNAM TÜRKIYE BANGLADESH CHINA 1 CHINA 2 1995 2013 2016 1994 2002 2004 2005 2017 2013 2017 353 305 205 185 48 20 2.499 2.313 186 846 65 205 190 122 92 162 81 270 160 205 135 781 15 30 81 110 70 90 53 37 2 2 3 6 3 2 6 5 9 5 FWF 2022 October 2025 100% low – medium FWF 2025 February 2025 Third-Party Organisations 2024 Third-party organisation 2025 Third-party organisation 2025 March 2025 July 2025 October 2024 FWF 2023 November 2025 Third-party organisation 2025 Third-party organisation 2025 Third-party organisation 2025 Third-party organisation 2025 November 2025 September 2023 July 2025 November 2025 80% 12% 17% 25% 40% 60% 6% 8% 5% low – medium medium medium low – medium medium medium medium – high medium medium 42% 50% 73% 6% 21% 12% 0% 0% 73% 24% We have revised our calcula- tion methodology for analysing the 2025 data in the category ‘Difference between the mini- mum wage and the lowest wage paid’. The new calculation is based on selected departments that form part of a manufactur- er’s core business. Management positions, for example, are excluded. For this reason, there are greater discrepancies in the data compared with previous years. It should be noted that the calculation is based on self-reported information from the factories and has therefore not been independently veri- fied. Nevertheless, independent audits ensure that country-spe- cific minimum wages are paid. 19
Preface Table of contents Sustainability strategy Supply chain Climate protection Social GRI standards, glossary & legal notice The BP® pricing and wage policy. Pricing and wages – an area of tension. Like any company, it is in our finan- cial interest to offer our products at competitive prices. At the same time, we are committed to paying the work- ers who manufacture our products a fair wage for their work. The challenge, therefore, is to strike a balance and meet both of these requirements. It is important that we communicate with our partners in a manner that is appreciative, respectful and based on trust, as wages and salaries are not paid to the workers by BP®, but by our manufacturing partners. Of course, there is no single, simple solution here, but there are various approaches and ideas that we are pursuing in collaboration with the Fair Wear Foundation (FWF) and the Alliance for Sustainable Textiles to gradually improve wages and salaries. Targetwage Agreements. Since 2022, we have had a target wage agreement in place with our supplier VETRA®. Under this agreement, work- ers’ wages are always set at a fixed percentage above the minimum wage – Serine, sewing expert at our VETRA® site in Tunisia even as the minimum wage rises. We increased this percentage for the first time in 2023. In 2024, as part of the Partnership for Sustainable Textiles, we collaborated on the Living Wage Project 2.0 in Pakistan. One aspect of this project involved a detailed analysis of the wages paid to employees at our Pakistani partner’s site. In the same year, we were also able to draw up and finalise a target wage agreement with them. You can find more information about the Living Wage Lab 2.0 here. The target wage agreements are reviewed on a regular basis and are set to be gradually expanded. They provide a transparent and reliable pathway to wage increases and guarantee that a specified wage level is maintained, even if minimum wage regulations change. Living wages Click here for more information on this topic. Living wages Information on the Partnership for Sustainable Textiles website. 102-12, 102-13, 102-21, 102-25, 102-29, 102-31, 102-35, 102-36, 102-43, 102-44 20
Preface Table of contents Sustainability strategy Supply chain Climate protection Social GRI standards, glossary & legal notice Tried and tested: the FWF complaints system. How a complaint is handled Employee makes a complaint (anonymously if preferred) via the hotline or email. COMPLAINT FWF Upon receipt of a complaint, the FWF checks whether it is justified and if the company has breached one of the eight FWF principles. ONLINE The FWF publishes the complaint including status tracking on its website. Forwarding + FWF BIERBAUM- PROENEN Together with the manufac- turing partner, BP® seeks a solution and works in coopera- tion with the partner to deal with the complaint. The FWF helps BP® and the manufac- turing partner to find a solution. SOLUTION Finding a solution Thanks to our membership of the Fair Wear Foundation (FWF), employees at our manufacturing partners can make use of a tried-and-tested complaints system. All employees at the respective manufacturing sites receive information about the com- plaints procedure – this is done via notices, training sessions and the local teams in the countries where the FWF operates. • Number of complaints received by BP® since 2014: 29 • Number of complaints received by BP® in 2025: 1 Pakistan This case dates back to 2022 and has already been covered in previous sus- tainability reports. Due to the large number of different stakeholders in- volved in the complaint, the process took a considerable amount of time. The complaint was closed at the end of 2024. > view the complaint Bangladesh In December 2024, we received a com- plaint from our former garment factory in Bangladesh. The complainant left the factory voluntarily in February 2024. In 2025, her legal claims were settled and the complaint was closed. > view the complaint Türkiye Complaint 1 In July 2024, we received a complaint regarding our turkish manufacturing partner. An employee complained about the unfair termination of his employ- ment without severance pay. The com- plaint is currently still pending and is being investigated. > view the complaint Türkiye Complaint 2 In January 2025, we received a com- plaint regarding our turkish manufac- turing partner. The complaint concerned verbal abuse and harassment in the workplace, as well as the unjustified termination of employment contracts without severance pay. Following an on-site investigation by the FWF, we are currently in the process of resolving the matter. > view the complaint 102-11, 102-29, 102-31, 102-33, 102-34, 102-43, 102-44 21
Preface Table of contents Sustainability strategy Supply chain Climate protection Social GRI standards, glossary & legal notice GRI Numbers GRI number Chapter ......................................................................................Page GRI number Chapter ......................................................................................Page 204 205 205-1 302-1 302-4 303-5 305 306-2 308-2 407-1 408-1 409-1 412-1 414-2 Sourcing practices ................................................................................................ 9 Fight against corruption ...................................................................................... 9 Operations that have been checked for corruption risks ...........................18, 19 Energy consumption within the organisation .................................................. 14 Reduction of energy consumption .................................................................... 14 Water consumption ........................................................................................... 14 Emissions ........................................................................................................... 14 Management of significant waste-related impacts ......................................... 14 Negative environmental impacts in the supply chain and actions taken ........................................................................................15, 18 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk ..........................17, 18 Operations and suppliers at significant risk for incidents of child labor ..........................................................................17, 18 Operations and suppliers at significant risk for incidents of forced or compulsory labor ...............................................17, 18 Operations that have been subject to human rights reviews or impact assessments ...................................................................................... 19 Negative social impacts in the supply chain and actions taken ...............17, 18 102-1 102-2 102-3 102-4 102-5 102-9 102-11 102-12 102-13 102-14 102-15 102-16 102-17 102-21 102-25 102-29 102-30 102-31 102-33 102-34 102-35 102-36 102-42 102-43 102-44 102-47 102-50 102-52 102-53 102-54 102-55 102-56 103 Name of the organisation ................................................................................. 22 Activities, brands, products and services ........................................ 9, 11, 12, 15 Location of headquarters .................................................................................. 14 Location of operations ..........................................................................11, 12, 19 Ownership and legal form ................................................................................ 22 Supply chain ............................................................................. 10, 11, 12, 15, 19 Precautionary principle or approach ................................................ 9, 17, 18, 21 External initiatives .................................................................................14, 17, 20 Membership of associations .......................................................................17, 20 Statement from senior decision-maker .............................................................. 2 Key impacts, risks, and opportunities ..................................................2, 5, 6, 18 Values, principles, standards and norms of behaviour ..........................9, 17, 18 Mechanisms for advice and concerns about ethics......................................9, 18 Consulting stakeholders on economic, environmental, ....................................... and social topics ......................................................................... 2, 5, 6, 9, 17, 20 Conflicts of interest ........................................................................................... 20 Identifying and managing economic, environmental and social impacts ..........................................................................................2-22 Effectiveness of risk management processes ................................. 9, 17, 18, 19 Review of economic, environmental and social topics ................................2-22 Communicating critical concerns ...................................................................... 21 Nature and total number of critical concerns ................................................... 21 Wage policies ..................................................................................................... 20 Process for determining remuneration ............................................................. 20 Identifying and selecting stakeholders ........................................................9, 18 Approach to stakeholder engagement ..........................................................2-22 Key topics and concerns raised ......................................................................2-22 List of material topics .......................................................................................... 3 Reporting period ...........................................................................................2, 22 Reporting cycle .................................................................................................. 22 Contact point for questions regarding the report .............................................. 3 Claims of reporting in accordance with the GRI standards .............................. 22 GRI content index .............................................................................................. 22 External assurance ............................................................................................. 22 Management approach ....................................................................................... 2 Quick-start guide to sustainability AUDIT An audit systematically evaluates whether a process or an activity complies with the previ- ously defined requirements and standards. CO2e Carbon dioxide equivalent (CO2e) is a unit of measurement used to determine the effect of various greenhouse gases (GHG) on the climate. These effects can be made comparable by converting different types of emissions into the equivalent amount of carbon dioxide (CO2). CSRD Corporate Sustainability Reporting Directive. This is a new EU directive under which companies are required to report on sustain- ability topics according to ESG criteria. Legal Notice EmpCo The EU Empowering Consumers Directive (EmpCo) is an EU directive aimed at regulating sustainability communication in order to prevent greenwashing. ESG Environmental, Social and Governance. These criteria are used to evaluate a company’s actions in relation to environmental and social issues, as well as responsible corporate governance. FWF Fair Wear Foundation. The multi-stakeholder initiative aims to improve working conditions in the clothing industry. For more information, see page 17. HRDD Human Rights Due Diligence. This term refers to the human rights due diligence that a company is required to apply along its supply chain. The identification of risk plays an important role in this process. ILO International Labour Organisation. The Inter- national Labour Organisation is a social justice organisation of the United Nations with 187 member states. OECD Organisation for Economic Co-operation and Development. This organisation is comprised of 38 member states. It develops interna- tional standards and sets standards on social, economic and ecological agenda. Reporting cycle The sustainability report is published annually. This is the ninth edition. External review of the report This report has not been externally reviewed. Reporting in compliance with GRI Standards This report has been prepared with reference to the Global Reporting Initiative (GRI) guide- lines. It is based on the GRI Content Index and provides information about core indicators. Contact Bierbaum-Proenen GmbH & Co. KG Domstr. 55-73 (im carré domstrasse) 50668 Köln Germany Tel.: +49 221 16 56 0 Fax: +49 221 16 56 170 E-mail: info@bp-online.com 102-1, 102-5, 102-29, 102-31, 102-43, 102-44, 102-50, 102-52, 102-54, 102-55, 102-56 22 22