TCFD

Metrics and targets

a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk managment process.

To assess climate risks and opportunities, RD Saúde uses metrics structured around two dimensions: impact and probability. The impact is assessed based on four criteria—financial (percentage impact on adjusted EBITDA or net income), image and reputation (negative repercussions and reputational impact), operational (unavailability of distribution centers and systems, and disruption to e-commerce), and regulatory (penalties, notifications, and civil lawsuits, among others). The probability of occurrence is estimated based on historical data and projections from the climate scenarios used. The combination of these two factors determines the severity classification of each risk into four levels: low, moderate, high, and very high.

b) Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas (GHG) emissions and the related risks.

The data are available on pages 58 and 68 of the 2025 Annual and Sustainability Report.

c) Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.

RD Saúde manages the risks and opportunities associated with climate change through the goals that make up its 2030 sustainability strategy:

• (i)to reduce Scope 1 and 2 greenhouse gas (GHG) emissions in line with the 1.5°C pathway, using 2021 as the base year; and
• (ii) to engage those suppliers responsible for emissions for purchased goods and services (Category 1) in setting science-based targets.

Progress on these commitments is reported quarterly to the Sustainability Committee and made publicly available at painelesg.rdsaude.com.br. Detailed performance data is also available on page 58 of this report. In addition to its long-term commitments, RD Saúde sets annual targets that guide consistent progress toward its 2030 goals. Performance in relation to these targets is monitored periodically and is linked to the variable compensation of all leadership.