Reporting Principles (GRI 2-3)

This report is prepared to present officially information regarding the sustainable development strategic orientation, objectives and results of implementation of action programs and sustainable development initiatives at PetroVietnam Fertilizer and Chemicals Corporation (“PVFCCo”). This report is developed with reference to the principles and guidelines of the latest Global Reporting Initiative (GRI) framework (Universal Standards 2021) and the 17 United Nations Sustainable Development Goals (17 SDGs).

New and prominent highlights of this year's Sustainability Report: PVFCCo has incorporated references to the Sustainability Accounting Standards Board (SASB) standards applicable to the Chemical Industry, while reviewing the quality, completeness, and comparability of disclosed information in accordance with the International Financial Reporting Sustainability Standards IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures).

The Corporation prepares this report on an annual basis. 2025 marks the second consecutive year the Corporation has developed an independent Sustainability Report. The information and data presented in this report are based on the fiscal year period from January 1, 2025, to December 31, 2025.

Restatements Of Information (GRI 2-4)

No adjustments or restatements were made to any information disclosed in previous reporting periods during the reporting period.

Reporting Scope (GRI 2-2)

The information and data presented in the 2024 Sustainability Report are compiled from PVFCCo's dependent units and information as well as data generated at four (04) subsidiaries specializing in fertilizer and chemical trading, 75% owned by PVFCCo, as follows:

Except for financial figures consolidated in accordance with prevailing Vietnamese accounting standards and regulations1, other ESG-related data - such as indicators measuring environmental and social impacts - generated at PVFCCo's subsidiaries are aggregated on a horizontal basis. These figures are not adjusted according to PVFCCo's ownership ratio in each specific subsidiary.

In cases where certain dependent units, or subsidiaries have not yet compiled detailed data for 2025 (primarily environmental indicators), PVFCCo has clearly noted this alongside each relevant indicator presented in the report. Moving forward, PVFCCo plans to fully disclose information and data from all dependent units, and subsidiaries in the future editions of the independent sustainability report, in order to better meet the rapidly evolving and diverse expectations of stakeholder. Looking ahead, PVFCCo will enhance data standardization and expects to present comprehensive disclosure of information and data from all affiliates and subsidiaries in the independent Sustainability Reports of upcoming years to better fulfill the rapidly evolving and diverse needs of stakeholders.

¹ Detailed information on basis of consolidation of financial figures is presented on pages 193 of the 2025 Annual Report which can be accessed via the link:https://dpm.vn/en/bao-cao-thuong-nien/annual-report-2025-1336

Contact Information (GRI 2-3)

Any organization and/or individual with feedback or inquiries regarding the content of this report, please submit your request through the "Contact" section on PVFCCo’s official website at https://dpm.vn/lien–he or contact directly at the following address:

Mr. Truong The Vinh – Authorized Person for Information Disclosure of PVFCCo

Address: 43 Mac Dinh Chi, Saigon Ward, Ho Chi Minh City

Tel: (028) 38 256 258

Email: lienhe@pvfcco.com.vn

• Financial indicators in the report are extracted from the 2025 Financial Statements, which were independently audited by Deloitte Vietnam Co., Ltd;
• The 2025 environmental monitoring reports at Phu My Fertilizer Plant were conducted by the Environmental Consultation and Communication Center (VIMCERTS 208) and the Institute of Environmental Technology – Vietnam Academy of Science and Technology (VIMCERTS 079). For warehouses and office buildings, monitoring activities were implemented by local environmental monitoring units certified with VIMCERTS. The annual environmental protection reports are periodically disclosed by PVFCCo on the Corporation’s website;
• Domestic water quality at Phu My Building was tested by the Pasteur Institute, ensuring compliance with the National Technical Regulation QCVN 01-1:2024/BYT;
• The 2025 energy audit report of Phu My Fertilizer Plant was conducted by Bach Khoa Energy Saving Joint Stock Company, ensuring full compliance with State regulations. The report has been approved by the Department of Industry and Trade of Ho Chi Minh City on the Data Energy system;
• The 2024 greenhouse gas (GHG) inventory report of Phu My Fertilizer Plant was conducted by Bach Khoa Energy Saving Joint Stock Company, ensuring compliance with State regulations and appraised by the Department of Industry and Trade of Ba Ria – Vung Tau Province via Official Document No. 1986/SCT-QLCN&NL dated June 25, 2025²;
• The GHG emissions mitigation and response strategy of PetroVietnam Fertilizer and Chemicals Corporation for the 2026 – 2030 period, with a vision to 2050, was verified by Bach Khoa Energy Saving Joint Stock Company prior to issuance;
• The 2025 GHG inventory report of Phu My Fertilizer Plant in accordance with ISO 14064-1:2018 was conducted by SMP Consulting and Training Co., Ltd. and audited/assessed by BSI Vietnam Co., Ltd. in late May 2026, with certification expected to be completed before October 2026;
• The 2025 product carbon footprint tracking report of Phu My Fertilizer Plant in accordance with ISO 14067:2018 was conducted by SMP Consulting and Training Co., Ltd. and audited/assessed by BSI ASSURANCE UK LTD in early June 2026, with certification expected to be completed before October 2026.

The results and evaluations of PVFCCo’s sustainability performance have been recognized and honored by many prestigious organizations, press agencies, and associations, including:

² Name of state management agency before Ba Ria - Vung Tau province was officially merged with Ho Chi Minh City from July 1, 2025.