BORUSAN BİRLEŞİK BORU FABRİKALARI SANAYİ VE TİCARET A.Ş. Sürdürülebilirlik Uyum Raporu 11 Mart 2026

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Climate-related risks and opportunities (including both physical and transition risks) are integrated into the Borusan Pipe’s strategy and are regularly reviewed at the Executive Committee and Board of Directors levels. Investment decisions and strategic directions are shaped within this framework. Environmental, Social and Governance (ESG) risks are periodically reported to senior management. For major investments, potential impacts on carbon emissions, water use and energy consumption are assessed and incorporated into the decision-making processes.

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Borusan Boru has publicly disclosed its measurable short-, medium-, and long‑term climate and environmental targets. Accordingly: A 35% reduction in Scope 1 and Scope 2 emissions intensity per product by 2034, A 40% reduction in water withdrawal per unit of product by 2034. These targets have been outlined in the CEO’s message and in the “Metrics and Targets” section.

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The execution of sustainability and climate‑related policies and practices at Borusan Boru is carried out under the oversight of the Board of Directors, through the Borusan Boru Sustainability organization and thematic working groups, which operate in alignment with the Borusan Holding Sustainability Committee.The management of material topics under climate, environment, people, and innovation is carried out at the senior management level and coordinated by the relevant executive functions alongside sustainability leadership roles. The governance structure, roles, and responsibilities are clearly defined and disclosed in the report.

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Borusan Boru’s environmental and social targets have been publicly disclosed within the framework of its green transformation approach, along with the integration of climate‑related risks and opportunities into its strategy and its relevant performance metrics. Targets related to emissions reduction, energy efficiency, resource use, and people‑focused priorities are presented together with implementation steps and a monitoring framework.

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Energy efficiency, emissions reduction, digitalization, and process improvement initiatives within production processes, as well as product‑level practices aimed at reducing environmental impact, have been reported. Operational enhancements are linked to innovation and process efficiency.

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In the annual activity report, Borusan Boru’s sustainability approach, priorities, targets, and actions carried out throughout the year are presented in a clear and coherent manner under the strategic framework focused on climate, people, and innovation. Practices related to carbon footprint reduction, green transformation, digitalization, employee development, and sustainable growth are reported in connection with performance indicators and strategic targets.

Borusan Boru Annual Report (2024) page 20-23, 70-83

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The climate and sustainability indicators included in Borusan Boru’s TSRS‑compliant sustainability report have been verified under limited assurance by an independent third party (EY – Güney Bağımsız Denetim). The assurance statement has been publicly disclosed.

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The company holds an ISO 14001 Environmental management systems standard certification.

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Environmental targets at Borusan Boru have been integrated into performance incentive systems and incorporated into the performance scorecards of board members, executive committee members, plant directors, and relevant managers. As of 2024, the “Sustainability” category has been assigned a specific weight within the performance scorecards of senior and key management, with a relatively higher allocation defined in the scorecard of the executive committee member responsible for sustainability. In addition, a significant portion of performance management bonuses is tied to climate‑related indicators. This structure ensures corporate‑level ownership of environmental targets and aligns progress in these targets with performance evaluation and reward mechanisms.

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At Borusan Boru, environmental topics are managed in an integrated approach including the entire value chain, i.e. all operational stages from raw material procurement to production, logistics, customer engagement, and after‑sales processes. Suppliers are evaluated in line with the Supplier Working Conditions Protocol, which incorporates ethical, environmental, and social criteria. As of 2024, the Sustainable Procurement Policy, Supplier Self‑Assessment Form, and Sustainable Procurement Supplier Guideline have been implemented, ensuring supplier participation in the above process. Quality, environmental, energy, and occupational health and safety management systems are operated in an integrated framework across production facilities, while logistics and delivery processes are planned in alignment with customer project timelines and with consideration of carbon footprint impacts. Customer relations are managed via a long‑term partnership approach, integrating customer satisfaction with environmental and social impact management. Climate‑related risks and opportunities—such as carbon regulations / the EU CBAM, and dependencies on energy and water—are evaluated throughout the value chain. These assessments are taken into account in major investment and capacity expansion decisions, ensuring that impacts on carbon emissions, water use, and energy efficiency are considered. The outcomes of these analyses are integrated into the company’s business objectives and strategies.

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Borusan Boru publicly discloses its environmental indicators in a periodic and comparable manner under the categories of greenhouse gas emissions (Scope 1 – direct, Scope 2 – energy indirect, and Scope 3 – other indirect), air quality, energy management, water and wastewater management, waste management, and biodiversity impacts. Emissions data are calculated in accordance with the ISO 14064 standard and the GHG Protocol corporate approach, while energy, water, and waste indicators are reported at the facility level on a year‑over‑year basis.

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In the reporting year, changes in environmental indicators are presented in a comparative manner against previous years, with trends over time — particularly for emissions, energy, water, and waste indicators — explained through year‑over‑year analysis.

Sustainability Report page 134-136

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A climate crisis mitigation strategy has been established, with both physical and transition risks identified, scenario analyses conducted, and the planned actions under the transition plan publicly disclosed.

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As part of the management of value‑chain emissions (Scope 3), supplier processes and sustainable procurement tools have been developed, and expectations and actions aimed at improving suppliers’ environmental performance have been communicated.

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Energy consumption (including natural gas, electricity, and other sources) is publicly disclosed at the facility level under Scope 1 and Scope 2, with comparable year‑over‑year data presented.

Sustainability Report page 134-136

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Borusan Boru aims to increase the use of renewable energy and support the transition to low / near zero‑carbon electricity by shifting toward green energy sources in the electricity procurement stage. The company is also carrying out initiatives to increase the share of renewables-based electricity used across its facilities.

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Energy efficiency projects have been implemented, and the reductions achieved in energy consumption and the corresponding emissions decreases—enabled through process improvements and equipment investments—have been reported on a project basis.

Sustainability Report page 80-86

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Borusan Boru’s operations are not currently subject to any direct obligations under an ETS, Cap‑and‑Trade mechanism, or carbon tax. However, the company closely monitors developments related to the EU CBAM and Türkiye’s preparations for a national ETS, and potential carbon‑pricing impacts are treated as a strategic risk.

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An internal carbon pricing mechanism is not applied within Borusan Boru, however, potential carbon costs associated with the EU CBAM and a prospective national ETS are incorporated into strategic risk assessments, while financial impact analyses are being continuously enhanced.

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Borusan Boru’s Corporate Human Rights and Employee Rights Policy has been established based on the Universal Declaration of Human Rights, the ILO conventions ratified by Türkiye, and the relevant national legislation. The responsibilities regarding the implementation of the policy have been clearly defined, and the policy has been publicly disclosed.

Sustainability Report page 54-56

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An approach centered on minority rights and equal opportunity—including low‑income groups, women, and vulnerable communities—is incorporated into social impact management across the value chain and into supplier expectations. Inclusive practices implemented within this framework are publicly disclosed.

Sustainability Report page 61-69

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Investments in employees—such as training and development, compensation and benefits, the right to unionize, work–life balance practices, and talent management—are included within the Employee Rights Policy, and the associated practices are publicly disclosed.

Sustainability Report page 46-53

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Initiatives aimed at enhancing employee satisfaction—such as employee experience programs, internal communication efforts, social activities, and feedback mechanisms—were implemented during the reporting period, and employee satisfaction survey results along with improvement actions have been publicly disclosed.

Sustainability Report page 47-49

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Within the scope of Borusan Boru’s Occupational Health and Safety (OHS) management system, risk assessments, safe working procedures, regular trainings, and on‑site inspections are implemented to prevent workplace accidents and protect employee health. Accident statistics — including frequency and severity rates — are publicly disclosed on a periodic basis.

Sustainability Report page 50-53

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The Ethics Policy and Code of Ethical Conduct have been established, outlining the ethical principles expected of employees and business partners, and the mechanisms for reporting violations have been publicly disclosed.

Sustainability Report page 54-56

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Information sessions and training programs on environmental, social and governance (ESG) policies and practices are organized for employees, and awareness trainings on ethics, human rights, occupational health and safety, and environmental topics were implemented during the reporting period and publicly disclosed.

Sustainability Report page 46-49

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A customer satisfaction policy has been established at Borusan Boru for the management and resolution of customer complaints, and the processes for collecting and evaluating customer feedback, as well as for implementing corrective actions, have been defined and publicly disclosed.

Sustainability Report page 72-74

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The international reporting standards adopted in the company’s disclosures — including the GRI Standards, the UN Global Compact principles, the TSRS framework, and the TCFD‑aligned approach for climate‑related disclosures — have been publicly communicated.

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Borusan Boru is not included in the Borsa Istanbul Sustainability Index; however, the company continues to carry out initiatives to enhance its sustainability performance through international rating and assessment platforms (such as CDP). In this context, the company regularly shares the data and disclosures requested by these platforms. Accordingly, independent from any index membership, Borusan Boru maintains its reporting and improvement activities with a focus on transparency and performance enhancement.

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Borusan Boru takes stakeholder perspectives into account when determining sustainability-related measures and strategies. Through stakeholder mapping, stakeholder engagement and materiality assessments, the company integrates the views of employees, customers, suppliers, public institutions and non-governmental organizations into its decision‑making processes. Feedback received from stakeholders is utilized in defining sustainability priorities and in the development of action plans.

Sustainability Report page 63-69