Report on the independent audit of the Consolidated Sustainability Statement for the fiscal year 2025/26

Assurance report

We have performed an engagement with limited assurance on the consolidated sustainability statement of voestalpine AG, included in section Consolidated Sustainability Statement of the Group management report, for the financial year ending March 31, 2026.

Conclusion based on an Engagement with Limited Assurance

Based on the procedures performed and the evidence obtained, nothing has come to our attention that causes us to believe that the consolidated sustainability statement, included in section Consolidated Sustainability Statement of the Group management report, is not in compliance, in all material respects, with the legal requirements, including

• Compliance with the European Sustainability Reporting Standards (hereinafter “ESRS”),

• the performance of the process to identify information to be reported in accordance with the ESRS (hereinafter the “materiality assessment process”) and its presentation in Disclosure Requirement “IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities”, and

• compliance with the reporting requirements pursuant to Article 8 of Regulation (EU) 2020/852 (hereinafter the “EU Taxonomy Regulation”).

Basis for Conclusion

We conducted our audit with limited assurance in accordance with the legal provisions and relevant Austrian professional standards for other assurance engagements and supplementary statements, as well as with the International Standard on Assurance Engagements (ISAE 3000 (Revised)) applicable to such engagements. An engagement with limited assurance involves less extensive assurance procedures than an engagement with reasonable assurance, thereby resulting in a lower level of assurance.

Our responsibilities under these regulations and standards are further described in section “Responsibilities of the Auditor of the Consolidated Non-Financial Statement” of our assurance report.

We are independent of the Group in accordance with Austrian company law and professional requirements, and we have fulfilled our other professional responsibilities in accordance with these requirements.

Our audit firm is subject to professional requirements that substantially correspond to the requirements of International Standard on Quality Management (ISQM) 1 and applies a comprehensive system of quality management, including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.

We believe that the evidence we have obtained up to the date of this assurance report is sufficient and appropriate to provide a basis for our conclusion as of that date.

Other Information

The legal representatives are responsible for the other information. The other information comprises all information included in the consolidated financial statements, the Group management report and the Annual Report 2025/26, excluding the consolidated sustainability statement and our assurance report.

Our conclusion on the consolidated sustainability statement included in section Consolidated Sustainability Statement of the Group management report does not cover this other information, and we do not express any form of assurance thereon.

In connection with our engagement with limited assurance on the consolidated sustainability statement included in section Consolidated Sustainability Statement of the Group management report, our responsibility is to read this other information and, in doing so, consider whether the other information is materially inconsistent with the consolidated sustainability statement included in section Consolidated Sustainability Statement or with the knowledge obtained by us in the engagement with limited assurance or otherwise appears to be materially misstated.

If, based on the work we have performed on the other information obtained prior to the date of this assurance report, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Responsibilities of the Legal Representatives and of the Audit Committee

The legal representatives are responsible for the preparation of the consolidated sustainability statement, including the design and performance of the materiality assessment process in accordance with the applicable requirements and standards. This responsibility comprises

• identifying actual and potential impacts as well as risks and opportunities related to sustainability matters and assessing the materiality of those impacts, risks and opportunities,

• preparing the consolidated sustainability statement included in section Consolidated Sustainability Statement of the Group management report in compliance with the legal requirements, including compliance with the ESRS,

• including disclosures in accordance with the EU Taxonomy Regulation in the consolidated sustainability statement, and

• designing, implementing and maintaining internal controls that the legal representatives consider relevant to enable the preparation of consolidated sustainability statement included in section Consolidated Sustainability Statement of the Group management report that is free from material misstatement, whether due to fraud or error, and to enable the materiality assessment process to be performed in accordance with the requirements of the ESRS.

This responsibility also includes selecting and applying appropriate sustainability reporting methods, as well as making assumptions and estimates about individual sustainability information, which are reasonable under the given circumstances.

The Audit Committee is responsible for overseeing the process of preparing the consolidated sustainability statement, including the materiality assessment process, as well as reviewing section Consolidated Sustainability Statement included in the Group management report.

Inherent Limitations in the Preparation of the Consolidated Sustainability Statement

When reporting forward-looking information, the Group is required to prepare this forward-looking information on the basis of disclosed assumptions regarding events that may occur in the future, as well as possible future actions of the Group. Deviations are likely to occur, as anticipated events frequently do not occur as assumed.

When determining the disclosures in accordance with the EU Taxonomy Regulation, the legal representatives are obliged to interpret ambiguous legal terms. These terms can be subject to various interpretations, including their legal compliance and are therefore subject to uncertainties.

Responsibilities for the Auditor of the Consolidated Sustainability Statement

Our objectives are to obtain limited assurance as to whether the consolidated sustainability statement included in section Consolidated Sustainability Statement of the Group management report, including the materiality assessment process described therein and the reporting in accordance with the EU Taxonomy Regulation is free from material misstatement, whether due to fraud or error, and to issue an assurance report that includes our opinion. Misstatements may arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence decisions of users taken on the basis of the consolidated sustainability statement.

Throughout the engagement with limited assurance, we exercise professional judgment and maintain professional skepticism.

Our responsibilities include

• performing risk-based procedures, including obtaining an understanding of those components of the internal control system that are relevant to sustainability matters and to the preparation of the consolidated sustainability statement, in order to identify disclosures for which material misstatements are likely to arise, whether due to fraud or error, but not for the purpose of expressing a conclusion on the effectiveness of the Group’s internal controls, and

• designing and performing procedures related to disclosures in the consolidated sustainability statement, where material misstatements are likely. The risk of not detecting a material misstatement resulting from fraud is higher than those resulting from errors, as fraud may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls.

Summary of the Work Performed

An engagement with limited assurance requires the performance of procedures to obtain evidence about the consolidated sustainability statement included in section Consolidated Sustainability Statement of the Group management report. The nature, timing, and extent of the procedures selected depend on professional judgment, including the identification of disclosures in the consolidated sustainability statement where material misstatements may arise, whether due to fraud or error.

In performing our engagement with limited assurance in relation to the consolidated sustainability statement included in section Consolidated Sustainability Statement of the Group management report, we:

• obtain an understanding of the Group’s processes relevant to the preparation of the consolidated sustainability statement;

• obtain an understanding of the materiality assessment process and assess whether all relevant information identified through the materiality assessment process has been included in the consolidated sustainability statement;

• assess whether the evidence obtained through our procedures regarding the processes implemented by the Group is consistent with the description in disclosure IRO-1 in accordance with ESRS 2;

• assess whether the structure and presentation of the consolidated sustainability statement are in accordance with the legal requirements and the ESRS;

• perform inquiries of relevant personnel and analytical procedures on selected disclosures in the consolidated sustainability statement;

• perform site visits at selected locations, if deemed necessary based on our professional judgment;

• perform substantive procedures on a sample basis for selected disclosures in the consolidated sustainability statement;

• obtain evidence regarding the methods presented for developing estimates and forward-looking information; and

• obtain an understanding of the process for identifying taxonomy-eligible and taxonomy-aligned economic activities and for preparing the related disclosures in the consolidated sustainability statement.

Engagement partner

The engagement partner responsible for the audit of the consolidated sustainability statement is Mag. Alfred Ripka.

Vienna

May 26, 2026

Deloitte Audit Wirtschaftsprüfungs GmbH

The publication or distribution of the consolidated sustainability statement together with our assurance report is permitted only in the version confirmed by us. This assurance report relates exclusively to the German-language and complete consolidated sustainability statement. For differing versions, the provisions of section 281 para. 2 UGB shall be observed.