Sea1 Offshore Inc. I Sustainability Statement 2025 Disclosures in relation to specific circumstances Value chain estimation and reporting standards and daily adjustment by vessel crew for official reporting For changes in the preparation and presentation of purposes. The GHG emission factors on fuel consumption sustainability information compared to previous reporting are taken from ‘Statistisk Sentralbyrå’ (SSB), 2020. period(s), please note 2024 was the first year of sustainability reporting based on ESRS, however due to the “quick Use of phase-in provisions in accordance with fix” there have been no further implementation of CSRD Appendix C of ESRS 1 datapoints in chapters from the previous reporting period. Phase-in provisions have been applied for certain metrics For 2025 the E5 topical standard on waste has been in topics E1, E2, E5 and S1, while S2 has in its entirety been identified as material due to the ST-245 newbuilding pro- set as phase-in in accordance with the “Quick-fix” amend- ject, scrapping of Joides Resolution and the importance ments. of waste management. These topics are material to the Company, however for the 2025 reporting period the following sub-topics as Sources of estimation and outcome uncertainty listed in the table below will be provisioned as phase-ins For Scope 1 and emissions on vessels the level of accuracy and thus omitted in this report, as the average number of is deemed very high, using high resolution sensor data own employees in 2025 are below 750. Phase-in chapter Name of chapter Reason for applying phase-ins E1-9 Financial Effects from Climate related risk and opportunities <750 own employees E2-6 Financial Effects from Pollution related risk and opportunities <750 own employees E5-6 Financial Effects from Resource use and Circular economy risk and opportunities <750 own employees S1-7 Characteristics of non-employees in the undertaking’s own workforce <750 own employees S1-8 Collective bargaining coverage and social dialogue <750 own employees S1-12 Persons with disabilities <750 own employees S1-13 Training and Skills development metrics <750 own employees S1-14 Health and Safety metrics <750 own employees S1-15 Work-life Balance metrics <750 own employees S1-16 Remuneration metrics <750 own employees S2 Workers in Value Chain <750 own employees 9