Sustainability 

Sustainability is integrated into G5's strategy and operations and supports our ambition to create long-term value for players, employees, shareholders, and society. Through its materiality assessment, G5 has identified climate change, own workforce, consumers and end-users, and business conduct as the sustainability topics most relevant to the business.

G5 has a responsibility to contribute to sustainable economic, environmental and social development in the countries where it operates. G5 is focused on developing appropriate policies and governance models in these areas. The company is focusing mainly on issues relating to its employees, in addition to environmental and ethical issues, while our primary goal remains creating value for shareholders.

Basis for preparation
The sustainability statement is prepared in accordance with the ESRS standards issued by EFRAG and the Swedish Annual Accounts Act. All sustainability topics included in the report have been assessed as material through the company's double materiality assessment. The statements are prepared on a consolidated basis with the same scope as the financial statements, covering the company's main value chain including upstream (suppliers and business partners) and downstream (distributors and customers) activities.

External review
G5 Entertainment's sustainability statement is covered by external limited assurance. The auditor's limited assurance opinion regarding the statutory sustainability report can be found on page 109 of the annual report 2025.
 

Sustainability governance

Board of Directors
Responsibility for sustainability matters sits with the Board of Directors, which has ultimate oversight of G5's sustainability-related impacts, risks and opportunities. The CEO holds delegated responsibility for operational integration of sustainability strategies, and the CFO oversees the systems for sustainability data collection and non-financial reporting. The Board receives regular quarterly updates from the Executive Management Team and reviews G5's sustainability objectives as part of its regular oversight. The Board consists of six members, with women representing 33% of members.

Audit Committee
The Audit Committee monitors the integrity of the company's financial and sustainability reporting, oversees internal controls and risk management, and supports the Board in ensuring high-quality reporting. It consists of three independent non-executive members, with 67% female representation.

Executive Management Team
The Executive Management Team consists of four members (25% female). The Extended Management Team comprises 18 members (44% female). As material sustainability topics are closely aligned with the company's operations, the EMT collectively holds sufficient sustainability expertise to align strategy with sustainability goals.

Sustainability Steering Group
The Sustainability Steering Group, chaired by the CFO and consisting of the CFO and CPO, serves as the primary bridge between operations and the Board. In 2025 the group convened twice to monitor key sustainability indicators, review emerging risks and opportunities, and prepare topics for discussion by the EMT.

Integration of sustainability-related performance in incentive schemes. 
G5 Entertainment does not currently integrate sustainability-related performance into its incentive schemes.

Material topics
Through the double materiality assessment process (DMA) G5 identified the following four areas as material topics: workforce (S1), consumer (S4), governance (G1) and climate change (E1). 

External auditors have performed limited assurance on G5's sustainability statement.

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