Inpost S.A. — Governance Information 2025

Mar 18, 2026

InPost Group Integrated Annual Report 2025 CORPORATE GOVERNANCE

Corporate Governance

GOVERNANCE / INTRODUCTION

Introduction

In 2025, InPost Group persistently advanced policies, modifications to our organizational framework, and project initiatives, all strategically aimed at ensuring transparent governance and minimizing risks, thereby supporting our business operations. Additionally, it was a year marked by the continued integration of markets within the Group, facilitated by the establishment of global structures and the introduction of new procedures. The changes being implemented align with the objective of building long term value for our stakeholders, in accordance with the ESG strategy goals of InPost Group. The Management Board oversees these changes, further supported by the oversight of the Supervisory Board and its Committees. InPost Group’s governance framework is shaped by Luxembourg Law and its Articles of Association. As a company listed on Euronext Amsterdam, we have voluntarily adhered to the stipulations of the Dutch Corporate Governance Code.

Governance structure

The organisational framework at InPost S.A. (public limited liability company, société anonyme) is structured around a two-tier system, consisting of the Management Board and the Supervisory Board. Moreover, the functions of the InPost Group’s governance structure are supported by the additional roles described in the chapter.

Management Board

The Management Board of InPost S.A. consists as of March 18th, 2026 of 3 members, namely: Rafał Brzoska as the Company’s CEO, Javier van Engelen as CFO and Michael Rouse as CEO International. Management Board members are elected for terms up to four years, with eligibility for re-appointment to similar terms, as per the Articles of Association and Management Board Rules. Such terms conclude at the annual General Meeting of the financial year in which they end, unless otherwise specified in their appointment resolution.

GOVERNANCE / MANAGEMENT BOARD

Management Board Members

Mr. Brzoska (born 1977, Polish) is the highly accomplished founder and CEO of InPost S.A. He has successfully implemented his vision for the company, leveraging his expertise to expand InPost’s operations and replicate its success in other countries. With a focus on building a sustainable organisation and a culture of value in the field of logistics services and technology, Mr. Brzoska has been recognised for his professional and philanthropic achievements with numerous accolades, including the Knight’s Cross of Polonia Resituta (2022), Bronze BohaterON award in the category of “TEACHER”, EY Entrepreneur of the Year (2021), PECUNIA award from the Polish Chamber of Commerce in Italy (2021), SuperWektor (2021), and Bloomberg Businessweek Polska’s “Top Manager of the Year (2015), among other notable honours.

Rafał Brzoska

Chief Executive Officer

Mr. van Engelen (born 1968, Belgian, Portugese) is the CFO of the InPost Management Board, having joined the business as Group CFO in April 2024. Javier has held financial leadership and management board positions at international industrial, FMCG, retail and pharmaceutical companies in listed, family owned and private equity environments. He most recently held the position of CFO and member of the board of management for Signify, the global leader in lighting solutions. In his two previous positions, Javier was the CFO of Grupo Telepizza, a food operator, and CFO of Jerónimo Martins, a listed food retailing company with flagship Biedronka business in Poland. Javier also has a broad manufacturing and M&A background, stemming from the start of his career at Procter & Gamble, and subsequent CFO roles at AstraZeneca and Triumph International.

Javier van Engelen

Chief Financial Officer

Mr. Rouse (born 1973, Irish) is a member of the InPost Management Board and Chief Executive Officer International. Mr. Rouse brings over 20 years of experience in general management, operations, mergers and acquisitions, and commercial functions. He is responsible for the Mondial Relay business that was acquired in 2021, including overseeing its successful integration into the Group, and has executive responsibility for InPost’s businesses in other countries such as the UK, Italy, Iberia and Benelux. Prior to joining InPost, Mr. Rouse was Group Chief Revenue and Commercial Officer at Klarna for 5 years based in Stockholm, leading market expansion activities, M&A and successful integrations of key multi-national clients. His previous roles included senior executive positions at American Express and United Biscuits based in New York and London.

Michael Rouse

Chief Executive Officer International

General skills	Rafał Brzoska	Javier van Engelen	Michael Rouse
Business leadership	X	X	X
Finance, Audit & Risk	X	X	X
Employment/Social relations	X	X	X
Remuneration	X	X	X
IT/Digital/Cybersecurity	X	X	X
Commercial	X	X	X
Operational	X	X	X
Marketing	X	X	X
Sustainability	X	X	X
InPost – specific skills
Industrials/Transportation	X	X	X
Logistics ecosystem	X	1	X
Digital ecosystem	X	X	X
Cross-country business	X	X	X
Diversity
Male/Female	Male	Male	Male
Nationality	PL	BE/PT	IE
Year	1977	1968	1973

$^1$ In the area of Mr van Engelen’s logistics skills, the sector was different but the transport issues were similar in character. [ESRS 2 GOV-1]

GOVERNANCE / SUPERVISORY BOARD

Supervisory Board Overview

The Supervisory Board serves as the highest non-executive entity at InPost. Its operations and decision-making activities are guided by the Articles of Association, Luxembourg law, and the principles and best practice provisions of the Dutch Corporate Governance Code. Moreover, the Supervisory Board adheres to its own set of rules, which have been operational since the date of InPost’s listing. These rules outline the Supervisory Board’s decision-making processes, operational methods, responsibilities, tasks, composition, and procedures. The Supervisory Board has adopted or approved several policies and charters that constitute its functionality, including:

• Supervisory Board Profile
• Supervisory Board Rotation Schedule
• Supervisory Board Rules
• Charter of the Audit Committee
• Charter of the Selection, Appointment, and Remuneration Committee
• Bilateral Contracts Policy

All aforementioned documents are accessible on the corporate website. When nominating members for the Supervisory Board, key factors are taken into consideration. These include diversity, a broad range of competencies and experiences relevant to InPost’s profile, and the potential influence of the individual on the company. The comprehensive list of nomination criteria is outlined in the Supervisory Board Profile, while the composition of the Supervisory Board is detailed in the Supervisory Board section.

15 Supervisory Board Meetings (2024: 11)

87% Attendance rate (2024: 94%)

29% Female members (2024: 43%)

GOVERNANCE / SUPERVISORY BOARD

Composition

The composition of the Supervisory Board is meticulously curated to ensure that the collective experience, expertise, and independence of its members enable the Supervisory Board to effectively execute its duties. A balanced and diverse composition in terms of professional experience, nationality, gender, and age is sought to further enhance the Supervisory Board’s effectiveness. The guidelines for this composition are elaborated upon in the Diversity, Equity, & Inclusion Policy. At the Annual General Meeting held on 15 May 2025, Mrs Marieke Bax and Mr Ranjan Sen were re-appointed as members of the Supervisory Board. At the last Extraordinary General Meeting held on 11 December 2025, Mr Jan Harrer, following PPF Group’s nomination right, was appointed as member of the Supervisory Board with effect from that date. Furthermore, after fully serving her first term, Mrs Cristina Berta Jones decided to resign from the Supervisory Board with effect from 15 May 2025.

Competencies

The Supervisory Board places high importance on ensuring its members collectively possess sufficient knowledge and skills in governance. To this end, select members have attended various governance and sustainability updates organised by accountancy, consultancy, and law firms. Additionally, relevant developments in Dutch Corporate Governance rules have been discussed during Supervisory Board meetings. Chapter ESRS 2 in the Sustainability Statement on Page 117 addresses the experience and skills of Supervisory Board members in sustainability- related matters.

Independence

The Supervisory Board complies with the Code’s stipulations concerning the independence of its Chair and members. However, three members of the Supervisory Board, Mr Ranjan Sen, Mr Didier Stoessel and Mr Jan Harrer, are not classified as independent. Their appointments were based on nominations by AI Prime & Cy SCA (AIP) (Ranjan Sen) and PPF Group N.V. (Didier Stoessel and Jan Harrer). InPost thoroughly addresses potential conflicts of interest within the Supervisory Board and Management Board in its Articles of Association. This includes a requirement to disclose any potential conflict and to abstain from decision-making related to transactions in which such a conflict may arise. The Supervisory Board Rules and Management Board Rules provide clear procedures for managing potential or existing conflicts, and include a set of prohibitions designed to avert such conflicts. The Anti-Fraud Policy, adopted by the Management Board and Supervisory Board, outlines general rules for preventing and managing conflicts of interest among staff members. The Compliance Officer, along with the HR Department, is responsible for monitoring potential or actual conflicts, and staff members are required to undergo training regarding conflicts of interest and report any such conflicts.In 2025, several meetings took place to discuss the offer by Advent, FedEX, A&R and PPF for 100% of the shares of InPost (the “Consortium Offer”). Rafal Brozska (CEO) and Supervisory Board members Ranjan Sen, Didier Stoessel and Jan Harrer were conflicted in relation to the Consortium Offer and reported this, after which they did not participate in the meetings concerning the Consortium Offer.

Evaluation of the Supervisory Board

During the 2025 financial year, the Supervisory Board conducted a comprehensive self-assessment, examining its performance and effectiveness. Details of the evaluation are available in the Remuneration Report on Page 82.

45 InPost Group Integrated Annual Report 2025 GOVERNANCE / SUPERVISORY BOARD

Members

Mr. Hein Pretorius (born 1971, Dutch). With 30 years of leadership in the digital economy, Hein has driven transformation from pioneering South Africa’s first eCommerce venture, to leadership roles across multiple continents. His expertise spans startup development, to portfolio management, and strategic acquisitions—consistently delivering growth and profitability. He brings extensive board experience as both CEO and non-executive chairman/director, providing strategic vision, mentorship, and governance. His approach to business leadership mirrors his passion for endurance sports: strategic planning, disciplined execution, and resilience through challenges.

Hein Pretorius	Chair, Member of the Supervisory Board
Committee Membership

Mrs Marieke Bax (born 1961, Dutch) is a member of the Supervisory Board and Chair of the Audit Committee. In addition to her executive experiences, Mrs Bax, whose previous roles include Head of M&A at Sara Lee Corporation and CFO of an e-commerce business, brings broad and longstanding Board level experience in terms of chairing Audit Committees and Remuneration Committees. She also brings valuable and relevant financial, risk management and digital expertise, and deep knowledge of international corporate governance, and diversity best practices. Mrs Bax is currently a Board Member and Chair of Audit & Risk of Superbet and a Board Member and Chair of the Audit Committee of Mediq.

Marieke Bax	Member of the Supervisory Board

Mr Didier Stoessel (born 1963, French) is a member of the Supervisory Board at InPost. He brings over two decades of senior leadership and strategic expertise, spanning the media, technology, and financial sectors. His career highlights include key roles at global financial institutions such as HSBC Investment Bank and Merrill Lynch International. Prior to his current leadership at CME and PPF, he held the position of Chair and CEO at several media and financial companies in CEE. Earlier in his career, Mr Stoessel served as CEO of Corporate Finance at HSBC Investment Bank globally, overseeing key corporate finance initiatives and transactions. He currently serves as co-CEO and Chief Investment Officer at PPF Group, CEO at Central European Media Enterprises CME, a leading content creator and broadcaster operating media company in Central and Eastern Europe (CEE), and Non-Executive Director and Member of the Audit Committee at Viaplay.

| Didier Stoessel | Member of the Supervisory Board |

Mr Sen (born 1969, German) has been a member of the Supervisory Board at InPost since 2021. He is Managing Partner at Advent International, and brings very significant Board-level experience across a wide range of industries and geographies, with significant in-depth knowledge of retail and consumer sectors, in particular. Mr Sen is also a member of the Board of Hermes Germany, and of Dufry AG, and a member of the European and Asian Investment Advisory Committee of Advent International.

Ranjan Sen	Member of the Supervisory Board
Committee Membership	SARC
	Member

46 InPost Group Integrated Annual Report 2025 GOVERNANCE / SUPERVISORY BOARD

Mr. Huep (born 1961, German) is a member of the Supervisory Board at InPost and has served as a member of the Supervisory Board of Integer.pl since 2017. He is a former senior managing partner of Advent International with a vast experience of creating value with a broad array of international businesses. In a very broad and deep career, Mr. Huep has served on a significant number of boards of which current ones include Duales System Deutschland GmbH & Co KG in Germany and Plastic Energy in Spain

Ralf Huep	Member of the Supervisory Board
Committee Membership

Mr. Harrer (born 1985, Czech Republic) currently serves as an investment director of PPF Group in the Czech Republic and brings extensive and relevant professional experience, particularly in finance, strategic investment, and portfolio management. His previous positions at Deloitte and Boston Venture demonstrate a strong background in complex M&A processes, valuation, and financial modelling, with specific focus on e-commerce, last-mile logistics and digital retail-oriented businesses that align directly with InPost’s core operations. Mr Jan Harrer has a proven track record of leadership with direct experience as a supervisory board member for several companies, including Mall Group, Heureka Group, FAST CR and Czechtoll. Furthermore, he has professional expertise in the e-commerce and logistics sectors.

Jan Harrer	Member of the Supervisory Board
Committee Membership	AC
	Member

Ms. Magdalena Dziewguć (born 1978, Polish) joined the InPost Supervisory Board in 2023. She is currently a member of the leadership team at Google Poland and serves on the Supervisory Board of Pekao SA. With a distinguished career in the technology sector, Ms. Dziewguć offers InPost strategic insight into digital transformation and the Polish market. Her professional background includes prior supervisory roles at Exatel, PGE Group, and BNP Paribas Bank Polska. Beyond her corporate mandates, Ms. Dziewguć is deeply committed to higher education and executive development. She has previously served on the boards of SWPS University and the Wrocław University of Science and Technology. Currently, she co-develops a specialized executive education program for prospective board members at the Warsaw University of Technology Business School. She holds a Corporate Director Certificate from Harvard Business School.

Magdalena Dziewguć	Member of the Supervisory Board
Committee Membership	AC
	Member

47 InPost Group Integrated Annual Report 2025 GOVERNANCE / SUPERVISORY BOARD

	Hein Pretorius	Marieke Bax	Didier Stoessel	Ranjan Sen	Ralf Huep	Jan Harrer	Magdalena Dziewguć
General skills
Business leadership	x	X	X	X	X	X
Finance, Audit & Risk	x	X	X	X	x	X	x
Employment/Social relations	x	X	X
Renumeration	x	X	X	X
IT/Digital/Cybersecurity	x	X					X
Commercial	x	X	X	X	X
Operational	x	X	X
Marketing	X			X
InPost – specific skills
Industrials/Logistics ecosystem	X	X	X	X	X
Digital ecosystem	X	X	X	X			X
Cross-country business	X	X	X	X	X	X	X
Diversity
Term	2024–2028	2025-2029	2024–2028	2025-2029	2023–2027	2025–2030	2023–2027
Independent/non-independent	Independent	Independent	Non-Independent	Non-Independent	Independent	Non-Independent	Independent
Executive/Non-Executive (External commitment)	Non-Executive	Non-Executive	Executive	Executive	Executive	Executive	Executive
Sex	Male	Female	Male	Male	Male	Male	Female
Nationality	NL	NL	FR	DE	DE	CZ	PL
Year	1971	1961	1963	1969	1961	1985	1978

48 InPost Group Integrated Annual Report 2025 GOVERNANCE / SUPERVISORY BOARD

Supervisory Board meeting attendance overview

Q1

General Meetings

In 2025, one Annual General Meeting of Shareholders and two Extraordinary General Meeting of Shareholders were held. The Annual General Meeting and first Extraordinary General Meeting took place on 15 May 2024. During the AGM, the following items were discussed: Approval of financial statements 2024; Allocation of the financial results 2024; Discharge of the Management Board; Discharge of the Supervisory Board; Acknowledgement and approval of the Remuneration Report 2024; Renewal of appointment of External Auditor; and Re- appointment of Mrs Marieke Bax and Mr Ranjan Sen as members of the Supervisory Board for a term of four years. In the successive Extraordinary General Meeting two items were discussed: Renewal of the authorised share capital and respective amendment of the Articles of Association; and granting addition additional Supervisory Board nomination rights and respective amendment of the Articles of Association.

The second Extraordinary General Meeting took place on 11 December 2025. During this meeting, Mr Jan Harrer was appointed as member of the Supervisory Board for a term of four years. Mr. Harrer was also appointed as member of the Audit Committee.

	Supervisory Board	Audit Committee	Selection, Appointment, and Remuneration Committee
Members
Hein Pretorius	15/15	6/6	5/5
Marieke Bax	13/15	6/6	-
Didier Stoessel	12/15	4/6	5/5
Ranjan Sen	14/15	3/6	-
Ralf Huep	11/15	-	-
Cristina Berta Jones (resigned on 15.05.2025)	3/15	-	1/5
Jan Harrer (appointed on 11.12.2025)	1/15	0/6	-
Magdalena Dziewguć	13/15	-	5/5

Overview of the year

• Corporate strategy and deep-dives into various topics
• Q4 results
• FY 2024 results
• Bond refinancing

Q2

• Q1 results
• Various deep dives
• Revised budget 2025
• Acquisition Yodel

Q3

• Bond refinancing
• Co-operation Allegro
• Q2 results
• H1 figures, press release, presentation approval
• One Network launch UK
• Sending acquisition

Q4

• Various deep dives
• Co-operation Allegro
• Further roll out of the one Network programme in the UK
• Q3 results
• Appointment of Mr Jan Harrer as member of the Supervisory Board
• Adoption new Supervisory Board Rules

49 InPost Group Integrated Annual Report 2025 GOVERNANCE / SUPERVISORY BOARD

Strategy and long term value creation

The Management Board has maintained consistent and transparent communication with investors and analysts, regularly providing key updates on the company’s robust performance and strategic enhancements in service quality and volume, including InPost Pay, our loyalty programme, and our ESG focus.# Financial and operational performance

Throughout 2025, the Supervisory Board engaged in extensive discussions and reviews of InPost’s financial and operational performance. Despite some operational challenges, InPost successfully strengthened its position in all its key markets. In Poland, the company achieved above market growth, with APM volume growing to its highest level while maintaining high margins. The Eurozone continued to show strong year-on-year top line growth and improved profitability. In the UK company reinforced its presence despite the challenges with the network integration. The company continued to grow in all markets, with significant gains in volumes, sales, and profitability. The Supervisory Board reviewed these developments, highlighting the need for strategic investments to enhance service quality and volume. The Supervisory Board discussed the refinancing arrangements of the company and approved Management Board’s refinancing proposal, executed in Q1 2025. Pursuant hereto, the company successfully managed to refinance outstanding bonds and credit facilities, amongst others through issuance of EUR 850 million high yield bond.

Also, in 2025, the internal audit plan was a significant focus for the Supervisory Board. This plan was devised with an emphasis on areas of highest risk, ensuring stringent financial control and risk management. The Supervisory Board recognised the proactive approach to audit planning as a contributing factor to the company’s financial stability throughout the year. InPost’s robust quarterly results were consistently strong throughout the year, affirming the company’s financial health. The Supervisory Board extensively reviewed these results, acknowledging the company’s ability to deliver solid results. Overall, the Supervisory Board’s discussions and reviews reflected InPost’s financial and operational performance in 2025. The company demonstrated resilience, adaptability, and commitment to maintaining high standards of service while achieving financial objectives.

Digital transformation

During 2025, the company continued to implement AI into its business processes, enabling better customer experience and more efficient processes. The Supervisory Board (together with the Audit Committee) continued to closely monitor the implementation of the new ERP system, which was implemented in Poland during Q1 2025. Cyber resilience remained a top priority for the Supervisory Board and the Audit Committee.

Business developments

During the Supervisory Board meetings, the Supervisory Board discussed the developments in the company’s key markets in detail through deep dives presented by the various country leaders. The Supervisory Board also engaged in the various M&A initiatives that were undertaken throughout 2025 – leading, among others, to the acquisition of Yodel in the UK, which enabled the company to realize its growth ambitions in the UK market and Sending in Spain. The ESG strategy, the key initiatives taken, and developments around CSRD reporting were discussed by the Supervisory Board on multiple occasions throughout the year. The Supervisory Board maintained is strong encouragement of the expansion of the network, leading to a record number of new deployments in the year – nearly 14.200 lockers, bringing the total to over 61,000 APM locations in total and 94,500 out of home locations throughout Europe. In summary, from the Supervisory Board’s perspective, 2025 was another strong year for InPost’s business.

Relationship with stakeholders

The Management Board has maintained consistent and transparent communication with investors and analysts, regularly providing key updates on the company’s robust performance and strategic enhancements in service quality and volume, including InPost Pay, our loyalty programme, and our ESG focus. 50 InPost Group Integrated Annual Report 2025

GOVERNANCE / SUPERVISORY BOARD

Selection, Appointment, and Remuneration Committee (SARC)

Supervisory Board Committees

In 2025, the Supervisory Board was composed of two standing committees with members assigned from within its own ranks. While these committees play a crucial role in preparing and making decisions, it is important to note that the full Supervisory Board retains ultimate responsibility for all decisions, regardless of whether they were initially prepared and made by one of its committees. The committees of the Supervisory Board support the decision-making of the full Supervisory Board. In the plenary Supervisory Board meetings, the chairs of the committees report on the items discussed in their committee meetings. In addition, the meeting documents and minutes of the committee meetings are available to all Supervisory Board members, enabling the full Supervisory Board to make the appropriate decisions. Further information about the Selection, Appointment, and Remuneration Committee and the Audit Committee can be found in this Supervisory Board report. Members are appointed to the Supervisory Board at the General Meeting upon the Supervisory Board’s proposal, following compliance with any applicable nomination rights.

The Supervisory Board’s SAR Committee oversees the recommendation, appointment, and assessment of Management Board members. The Chair, appointed by the Supervisory Board, must be independent, as per the Code, and cannot be a former member of the Management Board. The Supervisory Board can establish necessary committees to aid decision-making. Members of the SAR and Audit Committee are also appointed by the Supervisory Board.

Supervisory Board	7 Members	Chair: Hein Pretorius
Selection, Appointment, and Renumeration Committee (SARC)	3 Members	Chair: Magdalena Dziewguć

The Selection, Appointment, and Renumeration Committee assists the Supervisory Board in supervising the Management Board with respect to the company’s compensation programmes and compensation (including remuneration) of the company’s executive committee, other senior management, and other personnel, and with the selection and appointment procedures for the members of the Management Board and Supervisory Board, the executive committee, and other senior management.

| Audit Committee (AC) | 4 Members | Chair: Marieke Bax |

51 InPost Group Integrated Annual Report 2025

GOVERNANCE / AUDIT COMMITTEE REPORT

Dear Stakeholders,

Over the past years, I have continued to experience a very strong and collaborative working relationship between InPost Management and the Supervisory Board. We have worked closely together to further strengthen the Group Finance structure, and the Internal Audit team, both of which are essential to InPost’s ongoing international expansion. The strategic appointments and enhancements within the broader leadership team are, in my view, key enablers of the Group’s ambitious international trajectory. We also continued to refine our annual AC agenda to ensure that it remains both robust and focused. Beyond the standard recurring topics, each meeting offers space to deep dive into at least one or two subjects in greater detail, ranging from cyber resilience and data governance to tax, risk and the broader technology roadmap. This structure not only enables thorough discussion of key themes but also ensures that relevant executives engage directly with the Committee, creating time and space for a richer, unhurried dialogue. This past year has once again been a period of both continuity and change for the Audit Committee, and it is with appreciation and confidence that I look back on our work and look ahead to the year to come.

First, I would like to take a moment to recognise the changes in the composition of the Committee. During the course of 2025 Didier Stoessel joined the Remuneration Committee. His contributions to the AC over the past two years have been highly valued. At the same time, I am pleased to welcome Jan Harrer to the Audit Committee. Jan brings a wealth of experience and a fresh perspective that will further strengthen the Committee’s oversight as InPost continues to grow and internationalise. Together with Hein Pretorius and Ranjan Sen, I feel supported by a strong and experienced AC team, characterised by its informal, open, and constructively challenging way of working.

AC Chair letter 52 InPost Group Integrated Annual Report 2025

GOVERNANCE / AUDIT COMMITTEE REPORT

Sincerely,

Marieke Bax
Chair of the Audit Committee

A core part of my role as Chair is to ensure that the Audit Committee continues to support the Supervisory Board in safeguarding the reliability and accuracy of InPost’s financial reporting and in overseeing the effectiveness of internal controls and risk management systems. During the year, we reviewed the Group’s financial performance and several key transactions, including the acquisitions of Yodel in the UK and Sending in Spain, as well as the successful EUR Bonds offering that has further strengthened the Company’s financial resilience. Audit Committee supported also the annual budget preparation. The budget was finalized in February, somewhat later than usual due to the integration of InPost UK, Menzies and Yodel. In parallel, we continued to oversee InPost’s readiness and (still not mandatory) compliance with the CSRD requirements, with particular attention to the coherence between financial and non-financial reporting. Risk management and internal control remain central themes in our work. Building on the developments of previous years, the Group further enhanced its Enterprise Risk Management framework, including a clearer risk appetite, refined risk categories and improved risk reporting. A dedicated Risk Deep Dive session with the leadership team enabled us to examine the Group’s top risks from multiple angles, with a particular focus on the implications of InPost’s growing international footprint.Internal Audit has continued to evolve in line with InPost’s expansion. In 2025, the team executed a risk- based plan across multiple markets and topics, ranging from fixed assets and procurement to APM production and network performance as well as key financial and operational processes. I value the independent perspective Internal Audit brings to management and to the Committee, as well as its efforts to further enhance reporting and timely follow- up of recommendations. I am also encouraged by the team’s work in piloting data analytics and AI-based tools to increase both productivity and audit quality.

Digital transformation remains a major focus area for the Committee. Following the successful go-live of the new ERP system in Poland, the rollout to other markets has now started, which roll-out I see as an important step towards a more standardised and scalable operating model. In addition, the start of the Lead-to-Cash programme marks another important building block in optimising end-to-end processes, with the Committee paying particular attention to project governance, internal controls and data integrity.

Finally, I would like to highlight the growing importance of emerging technologies, in particular Artificial Intelligence. Within the Committee we also cover the risks of AI, with discussions covering topics such as data privacy, ethics, security and the reliability of AI-generated insights plus the development of relevant guardrails. Whilst AI can significantly enhance efficiency and decision- making, it also requires a disciplined and responsible approach – an area where the Audit Committee will continue to play an active role.

In the coming year, the Audit Committee will remain focused on supporting a continuous process of transition and improvement – in financial reporting, in risk management and in digital transformation plus AI implementation – alongside a strong Finance, ERM and Internal Audit organisation. I would like to express my sincere gratitude to the Management Board, the Group Finance team, the Internal Audit and ERM functions, and our external auditor PwC for their professionalism, engagement and dedication. Their efforts are essential to InPost’s ability to maintain a solid risk and control foundation while continuing to expand our network of sustainable parcel lockers and services across Europe. I much appreciate everyone’s efforts and the constructive cooperation of everyone involved.

On a final note, I would like to assure our stakeholders that, given the public offer for the shares of InPost S.A., we remain committed to our normal governance responsibilities until the expected closing of the transaction in the second half of 2026.

53 InPost Group Integrated Annual Report 2025 GOVERNANCE / AUDIT COMMITTEE REPORT

Audit Committee Report 2025

Introduction

The Audit Committee is appointed by the Supervisory Board, primarily to undertake preparatory work for the Supervisory Board's decision-making. This includes overseeing and monitoring the integrity and quality of the Company's financial reporting, the effectiveness of the Company's internal risk management, Compliance, and control systems, the independence of the External Auditor, and the selection of the External Auditor.

Audit Committee Members

• Marieke Bax (Chair)
• Hein Pretorius
• Didier Stoessel (until 4th of June 2025)
• Jan Harrer (from 11th of December 2025)
• Ranjan Sen

The Audit Committee is composed of both independent and non- independent members of the Supervisory Board, with the chairperson being an independent member.

Main Responsibilities

Comprehensive details on Audit Committee responsibilities are available within the Audit Committee Charter adopted by the Supervisory Board of InPost S.A., which is reviewed annually. The Supervisory Board has identified Marieke Bax and Ranjan Sen as financial experts within the Audit Committee, a designation earned through their substantial financial experience and expertise.

• Nomination and Selection of External Auditor
• Assessment, Contact, and Monitoring of External Auditor
• Review of Financial Statements and CSRD compliance
• Monitoring of the Management Board and other Company management
• Monitoring of Internal Audit and Internal Audit Function
• Oversight of Enterprise Risk Management

Operating Model and Attendance

Over the past year, the Audit Committee held six official meetings. Prior to each of these, the Committee conducted a preliminary session exclusively for its members, ensuring comprehensive preparation. Both the External Auditor and the Head of Internal Audit are always present at the AC meetings. Additionally, the Committee invites all responsible managers, or any other individual it deems appropriate, to its meetings in order to fulfil its responsibilities. The Chair holds regular informal meetings with the CFO, the Head of Internal Audit, and the auditors. This careful approach helps create an open and constructive environment, which is vital for effective governance as InPost continues to grow internationally and to innovate.

54 InPost Group Integrated Annual Report 2025 GOVERNANCE / AUDIT COMMITTEE REPORT

Recurring Agenda Topics

• CFO update
• Legal and compliance
• Internal audit
• ERM – risk
• Financial and CSRD reporting matters
• ERP implementation
• Lead-to-Cash project

Financial Reporting Oversight

The Audit Committee’s primary responsibility includes diligent oversight of InPost’s financial reporting. The Committee conducted a comprehensive assessment of the Group’s financial performance and ensured that annual financial statements and interim reports comply with all relevant accounting standards. The Committee reviewed significant accounting policies, judgments, and critical estimates made by management, confirming their appropriateness and consistency. Additionally, the Committee examined the budget projections for 2026. Key matters with material impact on InPost’s financial outcomes were thoroughly reviewed by the AC, including the strategic acquisitions of Yodel in the UK and Sending in Spain. The AC also supervised the EUR Bonds offering process, a successful execution that secured the Company’s cash flow needs and strengthened its financial resilience.

Furthermore, the Committee continued its oversight role in InPost’s compliance with the Corporate Sustainability Reporting Directive (CSRD). This included reviewing the recommendations provided by the auditor on non-financial reporting. The Committee emphasises its role in ensuring that both financial and non-financial reporting are coherent and integrated, providing a comprehensive view of the Company’s performance and impact.

The Audit Committee provides continuous oversight of InPost’s Enterprise Risk Management (ERM) framework. This past year, a comprehensive benchmarking against industry best practices inspired upgrades in risk reporting. These enhancements include implementing a defined risk appetite, revising risk categories for greater clarity, and introducing improved reporting to better communicate the Company’s risk profile. In September, Audit Committee Members, together with selected members of InPost’s Group leadership, participated in a Risk Deep Dive exercise during which top group and market risks were discussed and evaluated from a multidimensional perspective. This comprehensive review ensures that the Company’s risk management remains robust and responsive to the evolving operational landscape, particularly as InPost pursues rapid growth through both organic expansion and strategic acquisitions.

Quarterly In-Depth Discussions (covered during each meeting)

Quarter	Date(s)	Topics
Q1	(January 2025)	Cyber resilience, including NIST review (focus area); Tax update
Q1	(March 2025)	Integrated Annual Report 2024 – External Audit; Omnibus Directive impact; Insurance Policy update
Q2	(May 2025)	Data Governance; Data Privacy (GDPR)
Q2	(June 2025)	Dedicated session on Revised Budget 2025
Q3	(September 2025)	EUR Bonds refinancing; Reporting calendar 2026; Risk Deep Dive (separate dedicated session)
Q4	(November 2025)	Internal Audit structure and strategy; Accessibility Act

55 InPost Group Integrated Annual Report 2025 GOVERNANCE / AUDIT COMMITTEE REPORT

Ethics and Compliance

2025 Internal Audit Plan

The Audit Committee approved the 2025 Internal Audit plan, which was crafted with a risk-based approach, considering the expanding audit universe driven by the acquisitions and organic growth of the Organisation. The Organisation’s objectives, along with valuable insights from senior management, the External Auditor, and the Audit Committee, played a crucial role in this process. During the year, Internal Audit executed diverse projects covering strategic areas such as:

• Fixed Assets & Intangibles review
• Procurement process in Poland
• Accounts Payable processes in Poland
• APM network development in the UK market
• APM network performance in Mondial Relay
• Various ad hoc assignments in response to emerging priorities

Following each audit engagement, the Internal Audit function produces a written report that is circulated to the management of the audited organisational units, the Management Board, and the Audit Committee. The Committee reviewed the main findings and recommendations from these reports and closely monitored the implementation of previously suggested actions to ensure ongoing improvement and accountability. Internal Audit also reviewed its recommendations follow-up process with the aim of enhancing the implementation rate and upgrading reporting standards.

Internal Audit Reporting and Monitoring

The Audit Committee maintains continuous oversight of the Group’s ethics and compliance programme, recognizing its foundational role in fostering a responsible and trustworthy corporate culture.This includes monitoring reported compliance and HR-related incidents, which remained at a relatively stable level, with fewer confirmed incidents compared to the previous year. The Committee pays close attention to areas such as harassment and discrimination, ensuring that management’s responses are timely and effective. Significant progress has been noted in compliance training initiatives across international markets, underscoring the Group’s commitment to ethical conduct globally. The Committee received regular updates and provided oversight concerning the Group’s tax strategy and related matters. This encompassed discussions on tax audits, the development of tax policy, and initiatives designed to enhance the coordination and transparency of tax-related matters within the Group.

Internal Audit

The Internal Audit Department at InPost operates as an independent unit, primarily focused on enhancing the Organisation’s operational efficiency and effectiveness. It utilises a systematic and disciplined risk-based approach to assess internal control and governance processes, thereby supporting the Company in reaching its strategic goals. The Head of Internal Audit reports functionally to the Audit Committee and administratively to the Group Chief Financial Officer. This structure facilitates open and direct communication between the Head of Internal Audit and the Audit Committee, even between official meetings. This year, Internal Audit was also engaged in testing and adapting artificial intelligence (AI) solutions with the objective of increasing productivity and improving the quality of its work.

Emerging Capabilities

For 2026, the Internal Audit Department intends to uphold its dedication to conducting risk-based audits across all operational markets. It will maintain a strong emphasis on the effectiveness of risk management, internal controls, governance processes, and ethical standards within the InPost Group. The Department plans to strengthen its Group-wide presence in alignment with the InPost Group’s business and geographical growth.

2026 Outlook

External Audit

The Audit Committee maintains close oversight of the external audit process and the relationship with PwC. The Committee reviewed the financial and non-financial (CSRD) audit plan, the progress of audit activities, and identified audit risks. The Committee expressed satisfaction with the ongoing audit progress and the collaboration between PwC and the finance team. As Committee Chair, Marieke Bax maintained regular dialogue with the External Auditor outside of the official meetings regarding the progress of the audits and reported on these discussions to the Committee.

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Digital Transformation and System Implementations

Enterprise Resource Planning (ERP) Implementation

Following the successful go-live of the new Enterprise Resource Planning (ERP) system in Poland at the beginning of the year – a testament to the immense dedication of the teams involved – the Audit Committee is pleased to report that the rollout to additional markets has already begun. This pivotal initiative is designed to ultimately encompass the entire Group, standardising processes and enhancing operational efficiency across the international footprint, thereby reinforcing the Company’s solid reporting structure. The Committee continues its oversight of this crucial implementation, recognizing its profound impact on scalability and operational excellence. The digital transformation journey remains a central strategic imperative for InPost, with this past year marking significant milestones.

Lead-to-Cash (L2C) System

Recognizing the critical importance of end-to-end process optimisation, work has also been initiated on a new Lead-to-Cash (L2C) system. The implementation of this system is being carefully planned, with Poland slated as the first market for its deployment, targeted for late 2026. The Committee’s engagement in the governance around this significant technological transformation extends to its impact on internal controls, data integrity, cost efficiency, and the overall digital ecosystem of the Group.

Navigating Emerging Technologies: Artificial Intelligence

Artificial Intelligence offers both significant opportunities and complex challenges. As the Audit Committee, we are closely watching this emerging technology, particularly generative AI, carefully assessing both its risks and the strategic benefits it could bring to InPost. Our discussions have covered key areas such as data privacy, ethical use, system security, and the reliability of AI-generated insights. At the same time, the Committee is eager to explore how AI can improve operations, enhance customer experience, and support strategic decision-making across the Group. The AC is committed to ensuring InPost adopts AI responsibly, leveraging its power wisely while building robust defences against new risks, thereby protecting the company’s long term value and reputation.

Conclusion and Outlook

The Audit Committee concludes its report for 2025 with an assessment of the Company’s robust control and reporting environment. The Committee believes its comprehensive oversight of financial reporting, external audit, risk management, internal audit, and significant digital transformations has been effective in supporting the Supervisory Board and providing assurance to stakeholders. The collaborative engagement with management, the Internal Audit function, and the External Auditor has been instrumental in addressing complexities and navigating the Company’s dynamic operational landscape.

As InPost pursues rapid growth, both organic and through strategic acquisitions, strong Enterprise Risk Management (ERM) and an effective Internal Audit function remain vital. The Group has continued strengthening these areas this year, enhancing both their structures and operating models. This ERM infrastructure provides a crucial safeguard, assuring that risks are identified and addressed proactively. Simultaneously, the Internal Audit team has been solidifying its international presence in response to InPost’s growing business outside Poland. These core elements are fundamental, ensuring that even with rapid international expansion, the Company maintains a stable, controlled environment, giving stakeholders continued confidence.

Looking ahead, the Committee remains committed to the continuous enhancement of its oversight functions. It will continue to adapt to InPost’s evolving strategic needs, particularly concerning its global expansion and advancements in technology. This includes a sustained focus on integrating new businesses, leveraging digital solutions, and understanding the implications of emerging technologies such as Artificial Intelligence. The Audit Committee expresses its sincere appreciation to the Management Board, the Group Finance team, the Internal Audit and ERM functions, and the external auditor, PwC, for their professionalism, unwavering commitment, and dedication throughout the year. Their collective efforts are fundamental to InPost’s ongoing success and its ability to maintain a solid foundation for continued growth and innovation.

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Risk Management

Internal Development

At InPost Group, effective risk management is integral to the Group’s sustained success and strategic objectives. The Group’s comprehensive risk management system is designed to be adequate, effective, and aligned with the InPost business strategy and the inherent complexities of operating across multiple European markets. Our Enterprise Risk Management framework supports operational stability, safeguards assets, and is aimed at enabling long term value creation for our stakeholders. ERM plays a vital role in improving decision-making, managing change, and equipping InPost’s management with a structured approach to assess its risks universe. The culture of risk management at InPost relies on combining formal processes with engagement of employees across various functions and roles. This approach allows the Group to proactively identify, assess, and mitigate relevant risks, thereby fostering a resilient and agile organisation capable of navigating the dynamic market landscape. The past year marked a significant acceleration in our international expansion, mainly driven the acquisitions of Yodel in the UK and Sending in Iberia. This led to the launch of large integration projects involving significant financial and people resources. Concurrently, our commitment to innovation has led to the wide adoption of generative AI tools across the Group. The forward-looking and experimental application of this new technology creates new risks which are closely monitored and managed through the comprehensive AI guardrails established in the InPost Group.

External Dynamics

Also the global environment in 2025 has presented a complex array of external factors impacting the Group’s operations. Shifting trade, driven by the ongoing changes in customs and tariffs, and changes in labour migration patterns have influenced global supply chains and economic stability, requiring the Group to monitor potential impacts on cross-border logistics and workforce availability. The surge in cross-border e-commerce sales, driven by the continuous growth of online retail, has both created immense opportunities and intensified competitive and operational pressures, demanding scalable and secure solutions. Concurrently, new EU legal regulations, such as the Accessibility Act, focusing on consumer protection and sustainable development, have necessitated updates to the Group’s operational practices and compliance frameworks.The Group has also observed the intensive development of Artificial Intelligence (AI) technologies, presenting both significant opportunities for enhanced operational efficiency and customer service, as well as new risks related to data security, ethical deployment, and workforce transformation. Finally, efforts to strengthen EU defence capabilities signal a broader geopolitical shift, indirectly affecting economic stability and supply chain security.

Introduction to Group Risk Management [ESRS 2 GOV-5, SBM-3]

58 InPost Group Integrated Annual Report 2025 GOVERNANCE / RISK MANAGEMENT

Governance

InPost Group’s Enterprise Risk Management (ERM) framework is designed to ensure effective risk management across all regions and business units. Our framework establishes clear roles and responsibilities, fostering a collaborative and cohesive approach to risk management that is aligned with its strategic goals, business objectives and operational complexities across diverse European markets.

The Supervisory Board

At the highest tier of the Group’s governance structure, the Supervisory Board holds ultimate oversight responsibility for the entire risk governance framework. This includes ensuring that the Group’s risk management activities are consistently aligned with the Organisation’s defined risk appetite and its strategic goals.

The Audit Committee

The Audit Committee plays a critical role in supervising the identification and assessment of the Company’s top risks. It reports its conclusions directly to the Supervisory Board and recommends specific deep dives into high-priority matters, such as Cybersecurity and the GenAI readiness. This ensures a comprehensive examination and detailed analysis of significant threats.

The Group Management Team

The Management Team of the Group is instrumental in implementing the ERM framework across the entire Group. Its responsibilities include developing comprehensive policies and procedures, allocating necessary resources, and coordinating with local market teams to maintain consistent risk management practices. This Team specifically focuses on managing the Top Group Risks for the entire organisation, ensuring these critical risks are addressed effectively and in alignment with strategic objectives.

The Risk Committee

Working as the executive body for risks at the InPost Group level, the Risk Committee, led by the Group CFO, plays a crucial role in steering ERM activities. Its responsibilities include reviewing and challenging risk assessments and evaluating the effectiveness of risk mitigation strategies, thereby ensuring a consistent and comprehensive approach to risk identification, assessment, and response across the Group.

The Management Teams of the Markets

The Management Teams of the Markets identify and assess risks specific to their respective markets. They are responsible for implementing tailored risk management strategies within the standards set by the Group. These Teams report local risks and mitigation efforts to the Group Management Team, providing valuable insights that support Group-level decision-making. They also actively promote a culture of risk awareness within their markets, ensuring that employees understand their role in managing risks. Each Team maintains its own risk register, specifically focusing on the management of Top Market Risks.

The Group Risk Manager

The Group Risk Manager’s role involves designing, implementing, and maintaining the ERM framework across the entire organization, including working on the Business Continuity Management System (BCMS). It coordinates risk identification and assessment processes, facilitates the development of risk mitigation strategies, and consolidates risk information into comprehensive reports for senior management and the Supervisory Board. It also plays a key role in fostering a strong risk culture, providing expert guidance on risk-related matters, and supporting the markets in their efforts to develop and maintain their risk registers. The Risk Committee supports also development and maintenance of the Business Continuity Management System and serves as an internal forum to discuss risk-related subjects and initiatives.

Risk Owners

Risk Owners are explicitly accountable for specific risks within their designated areas. They are responsible for developing and implementing risk response plans, determining strategies to accept, transfer, or mitigate risks. Risk Owners continuously monitor these risks and report their status to senior management, maintaining transparency and supporting informed decision-making. Their collaboration with the Group Risk Manager ensures alignment with the overall risk strategy, and their communication effectively conveys risk implications to stakeholders. This proactive approach enhances accountability, supports strategic objectives, and fosters a culture of effective risk oversight within the organisation.

Internal Audit

Internal Audit cooperates closely with ERM joining efforts in ensuring the effectiveness of the Group’s risk management profess. Internal Audit independently examines Company’s operations, processes and procedures recommending corrective actions to enhance the overall effectiveness of the organisation.

The main roles within the Group’s ERM governance framework are as follows:
59 InPost Group Integrated Annual Report 2025 GOVERNANCE / RISK MANAGEMENT

Process

The Group’s risk management process at InPost is systematically based on five key steps: Risk Identification, Risk Assessment, Risk Response Planning and Implementation, Monitoring and Review, and Communication and Reporting. This structured approach ensures a comprehensive and dynamic management of risks, echoing its commitment to stability and minimisation of vulnerabilities.

1. RISK IDENTIFICATION
2. RISK ASSESSMENT
3. RISK RESPONSE PLANNING AND IMPLEMENTATION
4. MONITORING AND REVIEW
5. COMMUNICATION AND REPORTING

Risk Identification

This step involves identifying potential risks that could affect the Group, including understanding both internal and external factors that might impact business objectives. Utilising both a top-down and bottom-up approach, the Group ensures thorough risk coverage. The goal is to create a comprehensive list of potential threats and opportunities relevant to the organization.

Risk Assessment

Once identified, each risk undergoes detailed analysis to understand its characteristics. This involves assessing the likelihood of the risk occurring and the potential impact it would have on the organization if it materialized. During this step, a specific risk category is assigned, which consequently helps in defining its corresponding risk appetite level. Each risk is assessed in terms of its inherent level – representing the natural level of risk associated with an activity – and its residual level, reflecting the effectiveness of mitigation measures.

Risk Response Planning and Implementation

Following the risk assessment, appropriate strategies are developed to respond to each significant risk. This involves deciding whether to accept, avoid, transfer, or mitigate each risk based on the organisation’s risk appetite, with the goal of minimising negative impacts and maximising opportunities. For each selected response, specific mitigation actions, controls, and responsible parties are defined.

Monitoring and Review

Risk management is a continuous process rather than a singular event. This phase requires the ongoing monitoring of identified risks and evaluating the effectiveness of mitigation strategies. It involves examining both the external and internal environments for any changes that might impact the risk profile, as well as regularly updating risk registers. Conducting periodic reviews ensures that risk responses remain pertinent and effective.

Communication and Reporting

Transparent and timely reporting is crucial for effective risk governance. This step involves regularly communicating the risk profile, significant risks, and the progress of risk management efforts to relevant stakeholders, including the Group Management Team, the Audit Committee, and the Supervisory Board. This ensures that key stakeholders of the organization are informed and can make decisions based on a clear understanding of the risk landscape.
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Continuous Improvement of the Model

The Group’s commitment to continuous improvement of its enterprise risk management (ERM) is key, ensuring the flexibility and resilience of its risk model in the face of change. This year, a comprehensive benchmarking of the Group’s processes against industry best practices was performed. Based on this excercise several upgrades in the reporting of risks were introduced. These enhancements include the implementation of risk appetite, a revision of risk categories for greater clarity and precision, and the introduction of enhanced reporting to improve the understanding and communication of the risk profile. The new risk categories are presented in the graphic below. To further bolster its operational resilience, the Group has continued to develop its Business Continuity Management System (BCMS). This involved the unification of procedures across all Group markets and the establishment of a consistent framework for business continuity and disaster recovery. The Group also focused on reinforcing scenarios designed to protect its operational branches and their personnel, ensuring robust preparedness for potential disruptions. This proactive enhancement to the Group’s BCMS underscores its commitment to operational stability and asset protection.Business Risks that impact InPost’s overall business strategy and performance Operations Risks that affect the day-to-day functioning of InPost’s logistics and delivery services Digital Risks associated with digital transformation and technology use, including AI solutions Talent Management Risks related to the availability and management of talent Macro & Political Risks arising from external political and macroeconomic factor Safety & Security Risks associated with the protection of people, physical and digital assets Compliance Risks related to adherence to laws, regulations, and internal policies Risk Appetite

61 InPost Group Integrated Annual Report 2025 GOVERNANCE / RISK MANAGEMENT

Review of Top Group Risks

Through the Group’s comprehensive Enterprise Risk Management process, InPost has identified and defined the Top 15 Group Risks for 2025. This list reflects the key risks that have been prioritised based on their likelihood and on their potential impact on operations and strategic objectives.

No.	Category	Definition	Inherent	Residual
1	Macro & Political	Macroeconomic downturn	Key	Medium
2	Macro & Political	Adverse political/legislative changes	Key	Medium
3	Compliance	Non-compliance with GDPR regulations	Key	Key
4	Safety & Security	Security threat to critical assets close to war zones	Key	Medium
5	Business	Inability to respond to competition	Key	Medium
6	Business	Concentration of revenues with key markets/customers	Key	Medium
7	Business	Flawed selection and/or execution of key investment projects	Key	Medium
8	Digital	Major disruption from digital transformation	Key	Medium
9	Safety & Security	Exposure to cyber crime	Key	Medium
10	Digital	Uncontrolled GenAI development	Key	Medium
11	Talent Management	Lacking succession candidates for key leadership positions	Key	Key
12	Operations	Limited access to qualified and affordable blue-collar workers	Key	Medium
13	Safety & Security	Large-scale damage caused by extreme weather phenomena	Key	Medium
14	Compliance	Non-compliance with CSRD regulations and accusation of greenwashing	Key	Low
15	Compliance	Non-compliance with Accessibility Act	Medium	Low

62 InPost Group Integrated Annual Report 2025 GOVERNANCE / RISK MANAGEMENT

Safety & Security

Security threat to critical assets close to war zones (No. 4): As Poland is InPost’s home market and generates significant revenue, the Company is closely monitoring the ongoing armed conflict in Ukraine, which increases the risk of a security threat to critical assets close to war zones. This is defined as the possibility of significant disruption as the outcome of attacks (explosive charges, arson) or any other acts of sabotage on critical assets of the Group’s logistics landscape in Poland (sorting/sub-sorting hubs, depots, LH transport), due to the Ukraine-Russia war and acts of sabotage directed against countries supporting Ukraine. The Group’s risk management strategy focuses on strengthening the Business Continuity Management System by updating and testing its Business Continuity Plans as well as continuous training of depots’ and sorting hubs’ staff. Additionally, the Company works closely with local and national authorities on an ongoing basis, exchanging information on potential threats and strengthening physical security systems.

Exposure to cybercrime (No. 9): One of the greatest threats to almost every company is the risk of cybercrime. This may lead to significant business disruption or ransom payments in the aftermath of a cyber-attack (external or internal) on IT systems or infrastructure. In the case of InPost Group, this includes attacks aimed at, among others, interfering with access to the APM administration console and the remote (unauthorised) opening of lockers, blockades of key IT systems supporting operations, data encryption in critical areas, or compromising the data of the Company’s clients and contractors. The Group’s strategy to mitigate this risk focuses on using the latest attack protection tools (Anti-DDoS, EDR, NDR, Monitoring, etc.) and constantly raising awareness within the organisation. The Company also uses effective Vulnerability Management methods. The Group’s attack defence system is subject to cyclical audits and internal and external penetration tests. Overall, the Company uses the NIST CSF framework to map its residual exposure, identify key improvement opportunities, and benchmark its robustness against the industry and best-in-class peers.

Large-scale damage caused by extreme weather phenomena (No. 13): One of the main risks of growing importance is the risk of large- scale damage caused by extreme weather phenomena. The floods observed in south-western Poland in 2024, the significant blackout in Iberia in April, and other local events in InPost’s markets affected the Company’s employees, clients, and consumers, leading to significant damage to the InPost infrastructure and the temporary limitation of operations. Progressive climate change may intensify extreme weather phenomena (hurricane winds, torrential rains) and result in large-scale business disruption or property damage. In response to this risk, the Group focuses on the proper selection of the locations of its depots and sorting hubs—main points of the logistics network—away from areas affected by natural hazards. Additionally, the Company strengthens its Business Continuity Management System through constant improvement of Business Continuity Plans, based on the experience of historical crisis situations.

Compliance

Non-compliance with GDPR regulations (No. 3): One of the basic threats for each company processing personal data is the risk of non-compliance with GDPR regulations. Failure to meet any of the requirements set out in the GDPR, the Personal Data Protection Act and other executive acts, or the inability to demonstrate compliance with the above, may lead to significant penalties, a loss of reputation, and/ or a loss of consumer and merchant trust. InPost is constantly improving internal mechanisms and tools for protecting personal data and strives to raise the awareness of employees involved in data processing. The Company’s processes are also subject to cyclical internal and external audits, aimed at demonstrating possible vulnerabilities and improving the protection of sensitive data. Furthermore, the recent appointment of a Group Data Protection Officer (DPO) enhances oversight and ensures a structured and consistent approach to data protection practices across the entire Group.

Non-compliance with CSRD regulations and accusation of greenwashing (No. 14): As a leading logistics organisation, InPost is committed to integrating Environmental, Social, and Governance (ESG) principles into core operations. Recognising the growing importance of sustainable and responsible business practices, the Group understands that risks relating to ESG can significantly impact long term success and reputation. The compliance landscape seems subject to some ambivalence due to recent discussions at the European Commission (EC) level around the review of the Corporate Sustainability Reporting Directive (CSRD) and linked regulations. Some of the main threats around ESG are the risk of being non-compliant with CSRD regulations and the accusation of greenwashing. Penalties may be imposed based on accusations of incomplete, unauthorized or unfair presentation of the environmental/climate impact of activities. InPost is consistently implementing its ESG Strategy, with Decarbonisation Strategy forming a significant part. Additionally, the Company ensures preparation and compliance with the principles of responsible communication in social media/press releases and consumer communication regarding services and products provided by InPost Group. Despite all the effort, in relation to certain consumer- related practices the Group has been presented with charges by the Polish Office of Competition and Consumer Protection (UOKiK) and is engaged in ongoing dialogue to work towards a constructive resolution of these matters.

Non-compliance with Accessibility Act (No. 15): With the introduction of new EU legal regulations, such as the European Accessibility Act (EAA), InPost faces the risk of non-compliance with these new requirements. This necessitates updates to the Group’s operational practices and compliance frameworks to ensure its services are accessible to all users, thereby avoiding penalties and fostering inclusivity. By actively managing these compliance risks and challenges, InPost aims to enhance its resilience, foster trust from stakeholders, and contribute positively to society and the environment, ensuring sustainable growth for the future.

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Macro & Political

Macroeconomic downturn (No. 1): One of the main threats from the Macro & Political risks group is the risk of a macroeconomic downturn, defined as resulting from significant unfavourable macroeconomic developments that would significantly impact the Group’s profitability and/ or cash flow, and that would therefore jeopardise the Group’s growth plans. This could include black swan events or important changes in currency, interest, and/or inflation. The Group’s risk management strategy involves conducting a comprehensive budget planning covering all Group entities and market segments. At the same time, the Company dynamically manages financial risks by securing open positions in interest rate risk and minimising exposure to currency risk. In September, InPost raised €850 million through the issuance of euro- denominated high-yield senior notes, a strategic move strengthening its financial resilience against this risk. A more detailed description of the financial risk management strategy is included in Note 36.

Adverse political/legislative changes (No. 2):# 2): A significant risk that could impact the market conditions of InPost’s operations is the potential for adverse political or legislative changes, which may lead to a more complex business environment. This would encompass any shifts in legal frameworks or regulatory policies at both European and national levels that could hinder free economic and entrepreneurial development or introduce new operational constraints. The Group’s activities regarding this risk primarily focus on closely monitoring the legal and regulatory landscape in individual markets and actively participating in relevant legislative processes to advocate for stable and favourable operating conditions.

Talent Management

Lacking succession candidates for key leadership positions (No. 11):

These risks include talent acquisition and retention, and more precisely, the lack of succession candidates for key leadership positions. This risk may cause the loss of business continuity as a result of the lack of succession plans for people in key positions throughout the entire organisation. The sudden loss of key people would expose InPost to a loss of knowledge and challenge its capability to stay at the forefront of facilitating more sustainable e-commerce. By proactively identifying and mitigating these risks, the Group aims to cultivate a resilient and adaptable workforce, ensuring that employees remain aligned with strategic objectives and are committed to delivering exceptional service to customers. One of the main programmes supporting the development of employees in key positions, and thus strengthening their commitment and connection with InPost, is the People Out Of The Box Programme. The Company also carries out periodic reviews of the successors’ list for key positions, monitors development actions, and maps potential talents in the market.

Operations

Limited access to qualified and affordable blue-collar workers (No. 12):

The primary threat in this area is the risk of limited access to qualified and affordable blue-collar workers. This risk is closely related to the Group’s business model relying on a significant number of blue-collar and Temporary Employment Agency employees. In general, there is an increasing scarcity of such personnel, leading to greater competition and cost for blue-collar workers serving the logistics networks (warehouse workers, couriers). For Poland, especially, this situation may worsen if the war in Ukraine comes to an end and many Ukrainian workers decide to return home. The Group’s mitigation actions against this risk are aimed at increasing the share of its own employees in the total number of employees, offering greater predictability in work planning, automating logistics processes at its depots and sorting hubs, and diversifying the nationalities of foreign workers.

Digital

Major disruption from digital transformation (No. 8):

Digital transformation within the InPost Group is a critical undertaking that promises significant enhancements in efficiency, customer satisfaction, and operational agility. As the Group strives to keep pace with rapid technological advancements and ever-evolving market demands, the Company embarks on a digital transformation journey that fundamentally reshapes its processes, systems, and strategy. However, this transformative journey is not without its challenges and risks. The essence of the risk is the potential disruption, financial, or reputational damage associated with the flawed execution of large-scale transformation projects, including change of scope, extension of implementation deadlines, and increase in project costs. Mitigation of this risk focuses on meticulous planning and resource allocation, ensuring the right technologies, skills, and budget are in place to support the transformation. Continuous stakeholder engagement and robust change management practices are essential to foster buy-in, address resistance, and facilitate a smooth transition. Lastly, implementing agile methodologies and iterative processes allows for ongoing assessment, adjustment, and improvement, ensuring the transformation remains responsive to evolving needs and challenges.

Uncontrolled GenAI development (No. 10):

A huge challenge for almost every large company these days is the dynamic development of GenAI technology. For InPost, using the latest solutions, the risk of uncontrolled GenAI development is a serious challenge. The Company sees the greatest threats related to this area in the lack of transparent regulations, the possibility of accidental disclosure of confidential data in open tools, misinformation and disinformation using the InPost brand, and the impact of GenAI on people and the organisation. That is why the Group attaches great importance to the sustainable development of this technology.

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Business

Inability to respond to competition (No. 5):

One of the basic market threats to the Group’s operations is the risk of being unable to timely and/ or properly respond to competitive moves in the market due to a lack of visibility, lack of funds, or lack of proper response plans. This risk has increased recently due to the continued growth of e-commerce and the profitability of the APM delivery model, which encourages competing companies to invest more in the OOH sector. In response to this risk, the Company continuously monitors the market situation (new machines, new products, new markets, M&As). Based on the observed trends, the Company prepares strategies according to worst-case scenarios and conducts tests using the war-gaming formula. At the same time, the Group strengthens its market position by developing new, innovative products and services and improving the quality of customer service.

Concentration of revenues with key markets/customers (No. 6):

One of the significant threats for InPost is the risk of concentration of revenues with key markets/customers. This is described as a high concentration on selected markets and a narrow group of customers (usually e-commerce marketplaces), which may result in the loss of a significant part of revenue in the event of their business disruption. The Group’s risk management strategy is based on focusing on maintaining and developing business relationships with clients, increasing volumes, improving share of checkout, and building customer loyalty. At the same time, the Company is expanding its offer or activities, such as accelerating B2C volume as an offset to overreliance on C2C in some markets.

Flawed selection and/or execution of key investment projects (No. 7):

Due to the high dynamics of InPost Group’s development and its ongoing transformation, one of the significant internal risks is wrong selection of key projects or flawed execution of them, leading to a significant waste of human and/or financial resources, or a loss of reputation among key stakeholders. The Group’s mitigation activities focus on the proper management of key projects – from their initiation in the form of a business case, prepared by a business owner, to an appropriate acceptance path, to detailed supervision during implementation and, finally, to closure and settlement. In 2025, the Group developed and implemented InPost AI Guardrails, which provide a secure framework for the development of AI-based tools. This initiative is complemented by other solutions, including the development of internal tools like InChatAI to prevent data disclosure to public platforms, increased communication through training programs, and the implementation of additional web access controls and clear usage rules for public GenAI tools. The Group also established specific GenAI Deployment Rules, focusing on tools that limit ‚hallucinations,’ monitoring relevant legislation, and ensuring embedding human in the loop.

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Basis of Corporate Governance

Policies in place

The InPost Group continually refines and develops its compliance system, which includes various procedures, solutions, and company roles. The corporate governance structure is built around policies designed to enhance operational transparency. These policies adhere to international laws and align with the highest industry standards. Additionally, the Group maintains vigilant oversight of emerging local and international regulations. Each document forming the Compliance System must be adopted by the Management Board of InPost S.A. and, if required, approved by the Supervisory Board. The current list of policies that constitute the compliance system can be found on InPost’s corporate website (https:// inpost.eu/investors/documents). The policies and codes underwent comprehensive discussion and were accepted by stakeholders across the different markets in the Group, ensuring they meet local demands effectively. Potential violations of the Compliance System can be reported by stakeholders to the Compliance Officer. Every staff member is obliged to comply with the rules and principles of each policy in the Compliance System. Therefore, these policies are widely communicated, and the Compliance System is supported by a set of mechanisms and training programs to mitigate the risks of breaches and negative impacts on the Group’s operations. In case of any suspicious activities, each staff member is required to report them to the Compliance Officer.InPost Group Compliance System:
* Code of Conduct
* Insider Trading Policy
* Anti-harassment and Anti-discrimination Policy
* Diversity, Equity & Inclusion Policy
* Whistleblower Policy
* Anti-Fraud Policy
* Supplier Standards of Conduct
* Deviations from the Dutch Corporate Governance Code

Implemented or updated in 2025:
* Code of Conduct
* Insider Trading Policy
* Anti-harassment and anti-discrimination Policy
* Diversity, Equity & Inclusion Policy
* Whistleblower Policy
* Anti-Fraud Policy

In 2025, the Code of Conduct, Insider Trading Policy, Anti- harassment and anti-discrimination Policy, Diversity, Equity & Inclusion Policy, Whistleblower Policy and Anti- Fraud Policy — were updated and adapted to plain language principles to meet the requirements of the European Accessibility Act. These changes were made to ensure the documents are even more clear, user- friendly, and easy to understand for all stakeholders. A gradual adaptation of outstanding Compliance policies to these standards is planned in the coming period. All employees are required to attend regular compliance training, which includes successfully completing a knowledge test. It is also mandatory for all employees to digitally confirm that they have read the Compliance Policies. As part of our efforts to ensure transparency and prevent actual and potential conflicts of interest, employees in Poland—and in all markets in the future—are required to submit conflict-of- interest declarations both during the onboarding process and periodically thereafter.

The Code of Conduct serves as a foundational policy for the InPost Group, establishing standards of behaviour and providing a framework for other policies within the organization. It embodies core values such as integrity, anti-corruption, ethical interactions with third parties, reporting irregularities, fostering an anti-discrimination environment, promoting diversity and equal treatment, and upholding human rights. Commitment to these values underscores our adherence to both international and domestic laws and regulations concerning human rights, applicable to internal operations as well as in the selection of clients, suppliers, and other business partners. This ensures the prevention of child labour and discrimination in all business activities. The Compliance Officer at InPost Group is tasked with monitoring any breaches of the Code of Conduct and cases of fraud to maintain these high standards of corporate governance and ethical behaviour.

Code of Conduct 66 InPost Group Integrated Annual Report 2025 GOVERNANCE / BASIS OF CORPORATE GOVERNANCE

Insider Trading Policy
The document outlines the organizational values, principles, standards, and norms of behaviour within InPost, ensuring adherence to obligations and restrictions under relevant securities laws. It references authoritative intergovernmental instruments such as the Market Abuse Regulation (MAR), Market Abuse Directive (MAD2), the Financial Supervision Act, and laws from Luxembourg and the Netherlands concerning market abuse and sanctions for non-compliance. InPost actively monitors compliance and reserves the right to impose sanctions for breaches according to applicable laws and employment terms.

Anti-harassment and anti- discrimination Policy
The Anti-harassment and Anti- discrimination Policy is founded on the principles of a safe work environment that is free from prejudice, discrimination, harassment, including sexual harassment, and workplace bullying. By prohibiting discrimination and promoting inclusivity, the Company gives special attention to women, minorities, elderly persons, and LGBT+ individuals. The Compliance Officer and the HR Director are responsible for ongoing monitoring and analysis of reported incidents, including mechanisms of conducting anonymous surveys and analysis of the InPost Group’s structure to eliminate undesired incidents. The hiring process of the InPost Group is designed and conducted in a way that prevents discrimination. All staff members are informed about mechanisms for raising concerns; therefore, whistleblowing mechanisms are in place, dedicated training is conducted, and principles of human rights are integrated into business relations, as stated in the Supplier Standards of Conduct. Local policies are subject to regular updates. For example, in Poland, the Anti- harassment and Anti-discrimination Policy has been updated to include reporting channels in the HR area.

Diversity, Equity & Inclusion Policy
The Diversity, Equity & Inclusion Policy emphasizes pluralism and fosters diversity and inclusion in the work environment, with a focus on the merits and commitment of staff members and candidates. It is committed to respecting human and employee rights, positively impacting the societies in which InPost operates, ensuring fair treatment and equal access to opportunities, information, and resources. The policy aims to eliminate biases, stereotypes, and barriers, promote an open feedback culture, and share common goals while embracing unique qualities across different markets. It references international conventions, including the ILO Convention 111, the UN Sustainable Development Goals, and the UN Global Compact Gender Equality Initiative, and is prepared in accordance with the Dutch Corporate Governance Code. After the end of each financial year, the ESG and HR teams will prepare a report on the composition of the Supervisory Board, Management Board, Senior Management, and staff members, and will report the diversity indicators in the integrated annual reports. Alongside the Anti-Harassment and Anti-Discrimination Policy, it mandates that the hiring process prohibit any form of discrimination.

Whistleblower Policy
The Whistleblower Policy is founded on the principles of fostering an ethical workplace environment, promoting sound business practices, maintaining respect for individuals who raise concerns, and ensuring the right to confidentiality for those individuals. The process of raising concerns is transparent, accessible 24/7, and available to all stakeholders across the markets, considering local specifics and diverse legal requirements. This provision is described in each of the policies. To provide feedback or raise concerns, whistleblowers can provide information in local languages by:
* E-mail: compliance@inpost.eu and compliance@inpost.pl;
* Traditional post addressed to the Compliance Officer – disclosed on the Corporate Website;
* The SpeakUp platform with local sub-channels for individual markets;
* Separate, dedicated reporting channels on individual markets.
* E-mail: zaufanyhr@inpost.pl for reports related to labour law in Poland, including harassment and discrimination

The critical concerns are communicated to the Supervisory Board through structured processes. The Group Compliance Officer records all significant non- compliance cases with the law and the InPost Group's policies, reporting them quarterly to the Audit Committee of the Supervisory Board. Additionally, the Internal Audit Department compiles written reports after each audit engagement, discussing findings and agreed-upon improvement measures with the audited units and their management. These reports are distributed to both the Management Board and the Audit Committee, with the Internal Audit Director maintaining direct communication with the Audit Committee, including executive sessions and interim meetings as necessary. Furthermore, all crucial concerns are regularly discussed in meetings of the Audit Committee, Management Board, and Supervisory Board. During the reporting period, 12 critical concerns were brought to the attention of the highest governance body. In line with the Whistleblower Policy, all staff members are required to report any suspected irregularities involving members of the Management Board or Compliance Officer directly to the Chairman of the Supervisory Board. Moreover, the Supervisory Board has the authority to independently initiate preliminary investigations into such allegations.

67 InPost Group Integrated Annual Report 2025 GOVERNANCE / BASIS OF CORPORATE GOVERNANCE

Human Rights Policy
The Human Rights Policy outlines our commitment to respecting and promoting fundamental human rights across all operations. It ensures compliance with international standards, prohibits any form of discrimination or forced labour, and supports fair working conditions. The policy also emphasizes ethical business practices, protection of personal dignity, and fostering an inclusive and safe environment for employees, partners, and communities, and helps identify, prevent, and address potential human rights impacts.

Anti-Fraud Policy
The Anti-Fraud Policy encompasses principles of honesty, integrity, professional ethics, respect, and transparent business conduct, with a zero- tolerance stance towards any form of abuse, including fraud. It also addresses the handling of conflicts of interest and the proactive building of fraud risk awareness and provides guidance on fraud mitigation. This policy draws upon international conventions such as the 1997 OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions and the 2004 United Nations Convention against Corruption. The policy mandates that the identification, assessment, and management of risks related to fraud be integrated within the framework of the InPost Group’s Corporate Risk Management (ERM) System, adhering to the principles outlined in the InPost Group’s Corporate Risk Management Policy. Reviews of these processes are conducted by the supporting functions of the Internal Audit and Internal Control departments. Furthermore, the Anti-Fraud Policy emphasizes respect for human rights by ensuring the right to equal treatment and establishes general rules for preventing and handling conflicts of interest among staff members.The Compliance Officer is tasked with monitoring all cases of potential or actual conflicts of interest. Staff members are required to complete training on this topic and submit a declaration of no conflict of interest during the onboarding process, and periodically thereafter. The Company’s Articles of Association include mechanisms aimed at preventing conflicts of interest among Management Board members. These mechanisms require members to disclose any conflict and to abstain from decision-making related to any transaction where such a conflict occurs. The Articles further specify rules for handling potential or actual conflicts and introduce a list of prohibitions aimed at preventing such conflicts. Through transparent reporting, the company’s stakeholders are informed that Management Board members hold positions in several companies within the InPost Group. Additionally, the Compliance System establishes principles for avoiding conflicts of interest. Additionally, the Policy states that the Group shall not make any cash or in-kind contributions. No indirect or direct financial political contributions were made in 2025 by InPost Group.

68 InPost Group Integrated Annual Report 2025
GOVERNANCE / BASIS OF CORPORATE GOVERNANCE

Compliance Solutions

To effectively address compliance issues, the system has been enhanced, and structures and procedures have been established to encompass all markets, with tailored solutions as needed. As a company operating across various markets, internal knowledge-sharing is utilised to identify the most suitable standards for all InPost operations. In this way, clear methods are provided to report and mitigate the risk of non- compliance for all stakeholders in the value chain. Legal departments in various markets have developed a customised training schedule to facilitate the communication of principles pertaining to the Compliance System of the InPost Group. In 2025, InPost acquired Sending, Spain’s courier and fulfilment provider, and Yodel – one of the UK’s largest parcel delivery companies. The integration of these companies within the Compliance framework is currently underway to ensure alignment with InPost’s standards and regulatory requirements.

Non-compliance cases and mitigation actions

No significant instances of non- compliance with laws and regulations occurred across InPost Group markets. No significant fines nor non- monetary sanctions occurred in the Group. No fines for instances of non- compliance with laws and regulations were paid in the current or previous period. For the purposes of this statement, the Company has assumed a materiality threshold of PLN 150,000.00 or EUR 30,000.00 (for the purposes of the present indicator) for significant instances of non- compliance with laws and regulations during the reporting period. Although no confirmed instances of non-compliance with laws and regulations leading to significant fines are documented, InPost Paczkomaty sp. z o.o. did incur fines totalling PLN 143.997. These fines were for the occupation of the road lane by APMs in connection with seven administrative proceedings.

In 2025, the InPost Group confirmed one incident of corruption or bribery. The case concerned a breach of procedure, including the sharing of confidential internal pricing data with a supplier, and resulted in termination of cooperation with two employees. This was reported to the Audit Committee. Across the other markets of the Group, no cases were reported. Furthermore, no public legal cases concerning corruption against the InPost Group were initiated in 2025.

In 2025, 37 confirmed incidents of discrimination were reported across the Group. The remediation actions included analysis and consultations with the HR Team and the Compliance Team. All cases were resolved according to the Anti-harassment and Anti-discrimination Policy and are no longer subjects to actions.

The Supplier Standards of Conduct establish principles for relations with InPost’s suppliers based on several core ideals. These include promoting positive social impact, minimizing environmental footprint, upholding the highest ethical standards, full compliance with local laws and international conventions—especially anti-corruption laws—avoiding impropriety or conflicts of interest, and respecting human rights (including employees’ rights and the prohibition of child, forced, or compulsory labour). The standards reference the Universal Declaration of Human Rights, the UN Global Compact, and the ILO International Labour Standards. They grant InPost the right to request information from and conduct audits on suppliers, focusing on compliance-related issues. In 2025, InPost continued its commitment to sharing its code of conduct with suppliers, ensuring that values and standards are upheld across the entire supply chain. Additional tools for vetting potential business partners include an internal analysis procedure known as Know Your Customer (KYC) and an Anti- Money Laundering (AML) procedure, which requires approval from the AML Manager to initiate business relations.

Supplier Standards Of Conduct
69 InPost Group Integrated Annual Report 2025
GOVERNANCE / INTEGRATED APPROACH TO DATA SECURITY

Integrated approach to data security

Cybersecurity

The Information Security Policy is an internal policy that outlines the framework for managing and governing information security within the InPost Group. It includes references to second-level policies that provide detailed rules for specific departments and business processes. The fundamental principles of the policy are:

• Continuous improvement of data protection systems,
• Ensuring integrity and information security,
• Monitoring potential threats,
• Responding to potential threats,
• Establishing governance for information security, with clear roles within the organisation responsible for specific processes,
• Managing data protection requirements with third parties, with an emphasis on suppliers.

Continuous development of the Group requires efforts towards standardising processes and tools in the area of data security. The year 2025 was marked by the integration of processes, tools, and structures both from and within newly acquired companies. InPost Group plans to continue this process in 2026, strengthening group governance and policies. The aim of these efforts is to ensure an appropriate level of information security across the entire Group and to optimise costs in the area of data security. Personal data protection within the Group is managed through the Group Privacy Policy, while the Information Security Policy defines the framework for managing cybersecurity. These documents complement each other, as the areas of personal data protection and information security are closely interconnected, together forming an integrated approach to data security.

The policy is subject to annual review and approval by the Management Board. Oversight of the policy is carried out by the Audit Committee of the Supervisory Board and the Internal Risk Committee. Relevant teams designated in the policy report current information security risks to both bodies. Additionally, the IT Security Team presents the results of audits based on the NIST Cybersecurity Framework during the Audit Committee meeting, as part of the annual financial audit process.

InPost Group operates a Security Awareness Programme, which aims to train employees on cybersecurity, raise awareness, and consequently enhance the company’s resilience to attacks. The programme includes methods for employees to report potential threats. As for last year’s reporting, a Bug Bounty programme was introduced in Poland in 2025, aimed at enhancing the effectiveness of information security management within the Company. The collaboration with BitSight continues, through which the NIS 2 requirements are additionally met by verifying the security of selected suppliers within the supply chain.

70 InPost Group Integrated Annual Report 2025
GOVERNANCE / INTEGRATED APPROACH TO DATA SECURITY

Responsible Artificial Intelligence

As the Group introduces artificial intelligence into a variety of projects and services, it is establishing a corporate governance framework and a training programme to help ensure responsible implementation and working practices wherever any artificial intelligence component is applied. The work is executed on behalf of the AI Leadership Team and overseen by the AI Governance Team, which comprises, in particular, the Chief Data Officer, the Engineering Director of Global Security, and the Compliance Officer, whose primary role is to identify technological opportunities and thoroughly analyse the actual feasibility and security of application of individual AI tools in the Group’s projects and initiatives, as well as day-to-day processes, with subsequent validation of AI tools. Additionally, each department has designated leaders – named Business Domain Leads – who oversee the implementation of initiatives, supporting the core team.

As of yet, there is no formalised internal policy that explicitly sets out the principles governing the responsible adoption of AI within the Organisation. However, the following are active:

• Training in Responsible AI for line managers, with invitations extended to nearly 1,300 employees,
• Pilot of an AI upskilling platform, with 800 employees registered,
• Catalogue of AI learning opportunities, available to all employees across the Group.

a set of written general principles of use of AI within the Group are published on an intranet website available to all Group employees. The issue of data protection in AI is designated as a second-level policy within the framework referenced by the Information Security Policy. Further information on this policy can be found in the Cybersecurity section on Page 69.The Organisation maintains a catalogue of AI solutions that have been approved through a validation process, which is conducted on an ongoing basis by a team comprising members from the Legal, Data, Technology, and IT Security departments. InPost Group offers a training programme aimed at educating employees on the responsible adoption of AI and enhancing their competences in new technologies. In 2025, guided by the AI Upskilling and Adoption Team, the following training formats were introduced: The Group is complying with the regulations in force and preparing for an extension of their binding scope in relation to governance so that their implementation is delivered on time. The Group Privacy Policy describes the governance of personal data protection at both group and national level, outlining the framework and principles for cooperation. This is a universal document, which is further specified by local personal data protection policies. The key objective of the policy is to ensure the security of personal data, a responsibility assigned to data controllers appointed for each company within the Group. The Management Board of each of the companies serves as the personal data administrator.

Personal data protection

In 2025, a Group Data Protection Officer was appointed, whose tasks include, among others:
* Notifying the Group CEO of significant data protection issues affecting any company or the Group,
* Preparing and submitting the Annual Group Data Protection Compliance Report,
* Cooperating closely with local Data Protection Officers,
* Providing advice, guidance, and expertise, including issuing guidance to DPOs and other staff,
* Making recommendations for mandatory data protection training plans in all markets in the Group,
* Cooperating with key stakeholders, such as Country Managers, the CTO, and critical Data & AI domain representatives.

The Group Data Protection Officer is accountable to the Group’s Compliance Officer and provides indirect oversight of local Data Protection Officers, who are themselves responsible to Country Managers. Notwithstanding the above, the working group established within the Organisation is actively involved in consultative activities within the legislative processes conducted by the Polish government regarding the harmonization and development of regulations in the area of responsible use of AI systems, which enables tracking trends and developing good practices for the use of AI, as well as parallel work on implementing appropriate policies at the Group level.

71 InPost Group Integrated Annual Report 2025

GOVERNANCE / TAX STRATEGY

Tax strategy

Taxes: general approach

Operating across ten European markets, taxes represent a significant area of focus for the InPost Group. Tax regimes differ considerably between the various countries in which the Group operates. To effectively manage this complexity and avoid potential legal and reputational risks stemming from non-compliance, the InPost Group – in accordance with its Tax Strategy $^1$ published on the corporate website and reviewed annually by the Audit Committee – adheres to the following key principles:

1. The Group considers it a fundamental responsibility to contribute a fair share of profits to the communities that enable its success. This is achieved by paying all taxes due in a timely, transparent, and honest manner, fully aligned with the Group’s business and Sustainability Strategy.
2. Full compliance with all formal and material tax obligations, including the timely and accurate submission of all tax forms, declarations, and payments, is deeply embedded in the Group’s way of conducting business.
   $^1$ Tax Strategy, InPost.eu, adopted in 2020, updated version expected to be adopted in 2026
3. The Group maintains a low appetite for tax risk, believing that mitigating tax risks is preferable to contesting them. Therefore, in cases of ambiguity in fiscal interpretations, the Group seeks approaches that minimise the potential for disputes or litigation with tax authorities.
4. The Group does not utilise tax havens or engage in aggressive tax planning schemes $^2$. InPost Group strives to comply not only with the letter but also the spirit of the law, affirming its tax positions by consulting official sources such as court rulings, tax authority decisions, or public statements, as well as seeking advice from competent external advisers. All decisions must be underpinned by sound business rationale; artificial actions designed solely to generate tax savings are not permitted.
   $^2$ Tax havens and non-cooperating jurisdictions as defined by Economic and Financial Affairs Council of the EU
5. Tax incentives or preferential regimes may be utilised, provided they are consistent with the Group’s business objectives and corporate sustainability strategy.
6. The Group aims to maintain appropriate relationships with tax authorities, based on mutual respect and trust, by fostering open and transparent communication concerning its tax strategy and other tax matters. The Group also ensures full cooperation during audits, controls, or other proceedings led by tax authorities. However, the Group has not yet entered into any cooperative compliance programme or similar scheme with tax authorities.
7. The Group does not directly engage in lobbying activities regarding tax legislation. Nevertheless, through participation in industry or business chambers, the Group can contribute to discussions on potential legislative changes by sharing insights and best practices, as well as learning about the perspectives and intentions of tax authorities, which are often revealed in such meetings $^3$.
   $^3$ See European Transparency Register of InPost Group Link: https://transparency-register.europa. eu/search-register-or-update/organisation- detail_en?id=018028697282-54

Given the increasing complexity and sophistication of tax legislation each year—particularly in the context of globalisation and digitalisation—the Group considers it essential to closely monitor any changes, amendments, proposals, or plans that arise in public discussions or within legislative bodies. This vigilance is exercised by internal tax experts, supported by external advisers when necessary, and forms a critical part of the Group’s tax function.

The tax governance and control framework within the InPost Group is based on two pillars: executive (the CFO division) and control (the Audit Committee). The Audit Committee of the Supervisory Board exercises the primary oversight role in tax governance, not only by conducting an annual review of the Tax Strategy but, more importantly, by regularly monitoring all significant and material items relating to tax risks identified within the Group, in accordance with CSRD regulations. For further details regarding specific Audit Committee meeting agenda items, refer to Page 48.

The executive pillar is further divided into local and Group sections. Local finance teams in every country in which the Group operates, comprising local tax experts, are responsible for day-to-day tax compliance— including registrations, calculations, declarations, and payments—as well as managing fiscal audits. These teams work closely with other departments (such as sales, accounting, and marketing) to ensure tax considerations are integrated into daily business activities, thereby mitigating tax risks before they arise. In their daily operations, the local finance teams deploy advanced software solutions to ensure the internal integrity and accuracy of data submitted to tax offices. Tax technology is a key focus area for the Group’s entire tax function.

The Group Tax team, led by the Group Tax Director who reports directly to the Deputy Group CFO, is primarily responsible for matters affecting multiple jurisdictions, mergers and acquisitions, organisational structure changes, centralised transfer pricing reporting, internal tax advisory, and for coordinating and supporting local finance teams in relation to tax and other audits, or as otherwise required. When facing uncertainty in the interpretation of tax law, both local and Group tax teams seek to secure the Group’s compliant position by adhering to tax court rulings and other official binding statements from tax authorities (where available in a given jurisdiction) or by consulting reputable tax advisers.

GRI 207-1 Tax Governance GRI 207-1, 207-2

72 InPost Group Integrated Annual Report 2025

GOVERNANCE / TAX STRATEGY

Tax current topics 2025

All employees of the Group are bound by the Code of Conduct, and there is a Whistleblower Policy in place that covers tax matters. For further information on the Group’s approach and procedures for raising concerns, see page 65. The Group’s tax procedures and processes are regularly reviewed during statutory audits, enabling the Group to revise and update its approach to tax matters as required. Should any concerns regarding full fiscal compliance arise, a specific tax review is conducted by professional external advisers to ensure the accuracy of interpretations, calculations, and submissions.

The year 2025 for InPost tax team was marked mostly by integration of newly acquired entities in the UK and in Spain, as well as remodeling of organizational structure (transfer of UK and Italian business from Polish entity to Luxembourg headquarters). Apart from that, the Group initiated a process of tax compliance centralization and outsourcing to a renowned external advisor, as a way to smoothen and strengthen this stream of obligations. In terms of strategic documents, InPost has updated its transfer pricing policy, aiming to reflect the increasing interconnections within the group. The works on new version of Tax Strategy have been initiated, and it is expected to be approved by Audit Committee in 2026.

„The year 2025 was from tax perspective a year of growth and integration."A year of acquisitions in various jurisdictions, internal group and process restructuring and building coherent tax compliance function. All that to be more agile, responsive and well-adapted to digitalising tax world and changing tax environment. Apart from that, we are working on expanding tax incentives related to our R&D and innovative operations. Last but not least, there were challenges related to the first full year of Pillar 2 legislation in force in all jurisdictions we operate in, thus requiring us to coordinate various functions throughout the Group.”

Which criterion is met
| Country | TSH applicability 1 – de minimis | 2 – effective tax rate | 3 – routine profit |
| :--- | :--- | :--- | :--- |
| Luxembourg | YES | X | Loss, test n/a |
| Poland | YES | X | V |
| France | YES | X | Loss, test n/a |
| Belgium | YES | X | Loss, test n/a |
| Netherlands | YES | X | Loss, test n/a |
| Italy | YES | X | Loss, test n/a |
| Spain | YES | X | Loss, test n/a |
| Portugal | YES | X | Loss, test n/a |
| United Kingdom | YES | X | Loss, test n/a |
| Ireland | YES | V | V |

InPost also intensified its presence in industry and business chambers and similar organisations, with members of Group Tax Team taking part in conferences and meetings with Polish Ministry of Finance, sharing knowledge and receiving insights mostly about Pillar 2 legislation and its adaptation into various jurisdictions, as well as participating in digital tax consultations (via British Polish Chamber of Commerce) held by Polish Ministry of Digitalisation. Such activity allows the Group to gather the insights of various stakeholders (regulators, competition, business environment) and influence it at the same time by sharing opinions or expressing views on current topics.

Pillar 2

One of the most significant recent development in global tax landscape was the introduction of Pillar 2 regulations, which are aimed at ensuring that income generated by large multinational entities is subject to fair taxation in the country of its origin. This general rule is consonant with tax governance principles that InPost adheres to. The following table presents the Group’s initial quantitative assessment of applicability of Transitional Safe Harbours in every operating jurisdiction, indicating the willingness to paying taxes locally:

Agnieszka Kurzeja
Group Tax Director
73
InPost Group Integrated Annual Report 2025
GOVERNANCE / TAX STRATEGY

In the interest of transparency, the company discloses information on current corporate income tax payments, accrued corporate income tax, profit before income tax, accumulated earnings, and full-time equivalents (FTEs) on a country-by-country basis. As in previous year, InPost continues intensive investment strategy, with new entities joining the Group and number of APMs increasing rapidly. This actions lay foundation for future market share and income growth, although causing losses in current period.

Global Group tax liabilities

GRI 207-1 Country-by-country reporting

The table below demonstrate InPost’s income tax liabilities split by geographical markets.

GRI 207-3, 207-4

Country of tax jurisdiction	Name of the resident entity	Primary activities	Number of employees
Luxembourg	InPost S.A.	Holding company	3
	InPost Technology S.a.r.l.	IT services
	Mondial Relay SASU branch in Luxembourg	Logistics and courier services
	InPost Ventures S.a.r.l.
United Kingdom	InPost UK Limited	Logistics and courier services	4,925
	Menzies Distribution Group Limited
	Judge Logistics Limited
France	Mondiar Relay SASU	Logistics and courier services	2,258
	Integer France SAS	Holding company
Italy	Locker InPost Italia S.a.r.l.	Logistics and courier services	164
Poland	InPost Sp. z o.o.	Holding company. Logistics and courier services. IT services (branch)	5,166
	InPost Paczkomaty Sp. z o.o.
	Integer.pl S.A.
	Integer Group Services Sp. z o.o.
	InPost Technology S.a.r.l. branch in Poland
Belgium	Mondial Relay SASU branch in Belgium	Logistics and courier services	115
Netherlands	Mondial Relay SASU branch in the Netherlands	Logistics and courier services	54
Spain	Sending Group	Logistics and courier services	625
	Mondial Relay SASU branch in Spain
Portugal	Mondial Relay SASU branch in Portugal	Logistics and courier services	74
Ireland	EM News Distribution (Ireland) Ltd	Logistics and courier services	35
TOTAL			13,419

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GOVERNANCE / TAX STRATEGY

Country-by country reporting in million PLN

It is worth noting that apart from the corporate income taxation presented above/below, the constant growth of number of employees also leads to increase in salary-based personal income taxation, being consistent with InPost principles related to local social and economic responsibility.

Country of tax jurisdiction	Revenue from third-party sales	Revenue from intra-Group transactions	Profit/loss before tax $^1$	Tangible assets other than cash and chash equivalents $^1$	Corporate income tax paid (on a cash basis) $^1$	Corporate income tax accrued on profit/loss $^1$	Reasons for the difference between corporate income tax accrued and paid
	2025	2024	2025	2024	2025	2024	2025
Luxembourg	0.1	0.1	122.9	23.9	233.4	142.7	0.5
United Kingdom	3,520.9	1,128.7	944.8	113.2	(823.6)	(115.0)	1,240.8
Ireland	42.4	33.6	-	-	1.5	2.6	1.3
Italy	404.9	286.0	74.6	45.3	(66.3)	(21.3)	314.1
Poland	7,180.3	6,472.0	3,776.0	3,367.7	3,771.0	2,882.5	2,397.7
France	2,508.6	2,429.2	259.7	195.3	(68.6)	(44.6)	1,244.2
Belgium	186.7	140.8	93.8	72.3	(12.0)	(11.3)	57.1
Netherlands	84.4	51.9	60.4	2	7.6	-	(19.6)
Spain	728.5	348.5	147.9	91.1	(35.7)	(12.5)	282.1
Portugal	54.4	54.4	31.0	12.6	(6.5)	(1.3)	26.0
Total	14,711.2	10,945.2	5,511.1	3,949.0	2,973.6	2,816.7	5,564.1

$^1$ standalone data, don’t reconcile to consolidated data

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InPost Group Integrated Annual Report 2025
GOVERNANCE / SHAREHOLDER INFORMATION

Shareholder Information

Share capital

InPost’s issued share capital amounts to EUR 5,000,000 divided into 500,000,000 shares of EUR 0.01 each. The company’s shares have been created in compliance with Luxembourg law. InPost shares have been listed on Euronext Amsterdam since 27 January, 2021.

Exchange	Euronext Amsterdam
Trading symbol	INPST
Identification number/ISIN	LU2290522684
Number of shares	500,000,000
Share classes	1
Nominal value	EUR 0.01
Industry	50, Industrials
Sector	502060, Industrial Transportation
Sub-sector	50206040, Delivery Services
Segment	Large Cap
IPO Date	27 Jan 2021

Share information
Year-end price	EUR 10.5
Highest closing price	EUR 17.5
Lowest closing price	EUR 9.3

Share price

As at 31 December, 2025, In Post S.A. and its subsidiaries held 401,224 treasury shares, which will be used for settlement of share-based programmes in the future.

Share buy-back programme

On 7 April 2025, InPost launched a share buyback programme to meet obligations under its employee long-term and short-term incentive schemes. Between 7 and 9 April 2025, 450,000 shares, representing 0.1% of InPost’s issued share capital, were repurchased at an average price of EUR 12.35 per share, for a total consideration of EUR 5,558,563.50.

Dividend

In 2025, no dividends were paid or proposed for payment.

Share price performance

At year-end, the closing price for InPost shares on Euronext Amsterdam was EUR 10.5, down 37% since year-end 2024. The average daily trading volume of InPost shares on Euronext Amsterdam was 784,375 shares in 2025. At the year-end, InPost market capitalization was EUR 5.2 bn.

The Company adopted the Insider Trading Policy, which outlines the rules applying to trading in InPost securities, to ensure proper treatment of Inside Information and to avoid insider trading or market manipulation. It applies to all employees, incidental insiders, permanent insiders and managers of InPost Group. It promotes compliance with the Market Abuse Regulation and Luxembourg Market Abuse Law.

Treasury shares

Shareholders structure

The Luxembourg Transparency Law, the Luxembourg Transparency Regulation and Dutch Financial Supervision Act require investors who hold a share interest or voting interest exceeding (or falling below) certain thresholds to notify their interest with the Commission de Surveillance du Secteur Financier (“CSSF”) in Luxembourg, the Company and the Authority for the Financial Markets (“AFM”) in the Netherlands. Based on this information, to the company’s knowledge, shareholders holding more than 5% in the capital are in the table.

	Number of shares	Number of voting rights	% of shares	% of voting rights
PPF Group N.V.	143,736,940	143,736,940	28.75%	28.75%
A&R Investments Ltd $^1$	62,455,416	62,455,416	12.49%	12.49%
Norges Bank	34,778,695	34,778,695	6.96%	6.96%
Advent International	32,506,446	32,506,446	6.50%	6.50%
Other shareholders	226,522,503	226,522,503	45.30%	45.30%
TOTAL	500,000,000	500,000,000	100.00%	100.00%

$^1$ A&R Investments Limited (“A&R”) is a Maltese limited liability company established indirectly with the participation of Rafal Brzoska, who currently holds a direct 2.27% shares in the company. 96,98% of its shares are held by the Life & Science Foundation, which was established and is operating under the laws of the Principality of Liechtenstein.

During 2025, GIC Private Limited reduced its stake in InPost to below 5%, down from the previously reported 5.04%. On 30 June 2025, Advent International further lowered its shareholding, decreasing its position from 10.98% to 6.50%. Later in the year, in December 2025, Norges Bank increased its total position to 5.01%, crossing the 5% major shareholding threshold. In February, InPost received a notification from Norges Bank stating that the number of shares owned by Norges Bank increased to 6.95%. The table below shows the shareholder structure as of the publication date of the annual report.# InPost Group Integrated Annual Report 2025 GOVERNANCE / SHAREHOLDER INFORMATION

Recommended All-Cash Offer Announcement

On 9 February 2026, InPost announced that funds managed and/or advised by Advent International, together with FCWB LLC, a wholly owned subsidiary of FedEx Corporation (“FedEx”), A&R Investments Ltd. (“A&R”) and PPF Group (“PPF”), reached a conditional agreement on a recommended all-cash public offer for all issued and outstanding InPost shares at a price of EUR 15.60 per share. The transaction, expected to be completed in the second half of 2026, is supported by shareholders representing approximately 48% of the outstanding shares through irrevocable commitments. InPost’s Boards through a special committee conducted a thorough review of the transaction with external advisors. The Boards consider the offer to be in the best interest of all stakeholders and unanimously support the transaction and recommend that shareholders tender their shares under the offer. For more details, please see full press release LINK

Company website

The InPost Group website, inpost.eu, serves as a comprehensive resource for information about our company, our activities, share performance, and shareholders. Moreover, the website ensures timely access to company announcements, including interim and annual reports, investor presentations and webcasts. Additionally, the website features a financial and event calendar that highlights upcoming events and actions relevant to investors. We also provide consensus of market forecast with a list of the 19 analysts covering InPost shares.

Shareholders engagement

InPost attaches great value to maintaining an open dialog with shareholders, investors and equity analysts in order to promote transparency and receive valuable feedback. The company conducts extensive investor outreach throughout the year, involving the Investor Relations department and members of the Board of Management, to ensure that the topics that matter most to shareholders can be addressed effectively. InPost has an active investor relations approach aimed at supporting the company’s long term ambitions by keeping existing and potential shareholders well-informed about its strategy and the latest operational and financial developments. In 2025, we engaged with 810 capital market representatives through one-on- one meetings, group sessions, and conferences organized by brokers across Europe and the US.

InPost publishes its financial results on a quarterly basis. The company releases semi- annual report, integrated annual report and trading updates showing Q1 and Q3 performance. Each quarter, the company also organizes an earnings call for equity analysts and institutional investors to discuss these results. These earnings calls can be accessed and replayed on InPost’s Investor Relations website. The Supervisory Board receives regular updates on the feedback from institutional shareholders and investors as well as equity analysts, giving them a clear understanding of shareholders’ views and concerns.

Financial calendar 2026

Event	Date
Q1 Trading Update	May 13, 2026
Semi-annual report for H1 2025	Aug 31, 2026
Q3 Trading Update	Nov 17, 2026

77 InPost Group Integrated Annual Report 2025 GOVERNANCE / REMUNERATION REPORT

Remuneration report

On behalf of the Selection, Appointment, and Remuneration Committee (SARC), I am pleased to present our report for 2025—a year distinguished by the development and evolution of our People and Culture frameworks. Before detailing our progress, I wish to express my sincere appreciation for the constructive dialogue we have maintained with our investors and proxy advisors. We have listened closely to your views on transparency, performance-linked metrics, and the optimisation of our remuneration architecture. These insights have been instrumental in refining our reporting to better reflect the “Pay-for-Performance” principle, ensuring our compensation structures are robust, transparent, and fully aligned with long-term shareholder value.

Strategic Expansion and International Scale: Building a Unified Pan-European Team

The 2025 fiscal year marked a definitive step change in InPost’s international footprint. Following the strategic acquisition of Menzies Distribution in 2024 and the transformative addition of Yodel to our UK portfolio, 2025 was dedicated to the full-scale integration of the logistics value chain. Parallel to this, our targeted acquisition in Iberia has strengthened our position as an important player in the region. However, our focus has extended beyond the mere consolidation of assets and processes; our primary mandate has been the cultural integration of our people. We are transitioning into a singular, high- performance team united by a shared mission: to be the Pan-European leader in providing pioneering solutions for a more customer- centric e-commerce experience. This integration of diverse talent pools requires a tailored made remuneration and leadership strategy that incentivises cross-border collaboration and rewards the agility required to disrupt traditional logistics models. By fostering a “One InPost” culture that thrives on change, we are ensuring that our human capital has the capability to scale and grow across the boarders.

Evolution to an International Leadership Team

To support this growth, we have continued the transition of our management structure from a Poland-centric model to a genuinely international leadership team. Guided by our “One Company – Many Experiences” principle, we have focused on building a Group Executive Leadership Team that leverages diverse skills and backgrounds. This ensures our decision-making reflects the nuances of all key markets while maintaining the agility that defines InPost.

78 InPost Group Integrated Annual Report 2025 GOVERNANCE / REMUNERATION REPORT

Selection, Appointment and Remuneration Committee Chair Letter

Dear Stakeholders,

Governance and Board Composition

The 2025 General Meetings brought significant refinements to our governance structure, ensuring the Supervisory Board remains equipped with the necessary expertise for our next phase of growth.

• Mandate Renewals: At the Annual General Meeting (AGM) held on May 15, 2025, shareholders approved the renewal of the mandates for Marieke Bax (Independent Member) and Ranjan Sen (Non-Independent Member), ensuring continuity in our strategic oversight.
• Board Transitions: Following the 2025 AGM, Cristina Berta Jones stepped down from the Supervisory Board. We extend our sincere appreciation to Cristina for her invaluable contributions to InPost’s evolution; while we regret her departure as she prioritizes other professional milestones, we wish her continued success in all her future pursuits.
• New Appointment: At the Extraordinary General Meeting (EGM) on December 11, 2025, we welcomed Jan Harrer as a Non-Independent Member of the Supervisory Board. Mr. Harrer brings extensive expertise in e-commerce and logistics, further strengthening the Board’s digital transformation capabilities.

On behalf of the Committee, I wish to extend my sincere gratitude to the entire Supervisory Board for their collective stewardship, offer my congratulations to Marieke Bax and Ranjan Sen on the successful renewal of their mandates, and formally welcome Jan Harrer, whose appointment further strengthens our board’s strategic depth during this period of rapid international scaling.

Following the dissolution of the separate ESG Committee to embed sustainability horizontally across the business, the SARC has taken a more direct role in ensuring that ESG leadership metrics—particularly regarding decarbonisation and diversity.

Establishing the Group Leadership Team

A key focus of the Committee this year was the formal establishment of the Group leadership team. We have moved beyond interim structures to define clear roles and responsibilities that bridge our markets. This structure drives the “One InPost Standard,” ensuring consistency in leadership capabilities across all markets.

Defining the People and Culture Role

Recognising that talent is our primary engine of growth, we have elevated the human resources function to a strategic Group level. With the appointment of the Chief People & Culture Officer, we have shifted our focus from operational HR to strategic culture building. Our priorities are to grow internal talent, attract world-class expertise, and reward the overachievement that builds enterprise value.

Innovation and AI Upskilling

In 2025, the Committee oversaw the launch of a comprehensive “AI Augmented” as part of our talent development strategy. This is a commitment to upskilling our workforce, democratizing access to AI tools, and defining clear deliverables to drive productivity and redefine business processes across the Group.

Championing Diversity: “SheDelivers”

I am proud of the strides we have made in Diversity, Equity, and Inclusion. Building on our achievements in Poland, 2025 marked the international expansion of our flagship initiative, “SheDelivers”. We firmly believe that empowering women and systematically supporting their professional development is essential for fostering a more resilient and innovative organisation. Through this programme, we have already seen an increase in female representation in senior leadership, bringing us closer to our goal of achieving 40% representation.

Looking Ahead

As we look to the future, InPost’s success will be increasingly international and technologically driven. The foundations we have built in 2025—in governance, leadership, and culture—will fuel our sustainable growth for years to come.Sincerely,
Magdalena Dziewguć
Chair of the Selection, Appointment, and Remuneration Committee

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Selection, Appointment and Remuneration Committee

Composition of the Supervisory Board and SARC

During the 2025 financial year, the Supervisory Board and the Selection, Appointment, and Remuneration Committee (SARC) underwent a series of planned transitions to ensure the leadership team remains robust and diversified.

SARC Committee Structure

Supervisory Board Composition

As of year-end 2025, the composition and tenure of the Supervisory Board are as follows:

• Hein Pretorius (Chair): Assumed the Chairmanship since 10.10.2024
• Magdalena Dziewguć (Independent Member): Continues her service as the Chair of the SARC since 01.01.2024
• Didier Stoessel (Non-Independent Member): Succeeded Jírí Smejc as the PPF Board Representative since 10.10.2024
• Marieke Bax (Independent Member): Mandate formally renewed at the Annual General Meeting (AGM) on 15.05.2025
• Ranjan Sen (Non-Independent Member): Mandate formally renewed at the AGM on 15.05.2025
• Ralf Huep (Independent Member): Mandate since 17.05.2023
• Jan Harrer (Non-Independent Member): Appointed at the Extraordinary General Meeting (EGM) on 11.12.2025

Departures:

• Cristina Berta Jones Stepped down from the Supervisory Board following the 2025 AGM

The SARC was restructured in October 2024 to better align with our international scale. The committee is currently comprised of:

• Magdalena Dziewguć (Chair): since 01.01.2024
• Hein Pretorius: since 10.10.2024
• Didier Stoessel: since 10.10.2024

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To further strengthen the Group’s governance framework and ensure continuity during a period of transition within the Supervisory Board, the SARC formalized and implemented a new internal procedure for the selection, nomination, and re-appointment of Board members. This structured process was designed to align with international best practices and ensure that all appointments are based on objective criteria, including a robust skills matrix and diversity requirements. All board-related changes executed during the reporting period were conducted in strict accordance with this procedure, ensuring a transparent and merit-based approach to the Board’s composition.

Mandate and Responsibilities

In accordance with the Dutch Corporate Governance Code the SARC operates under a dual mandate that integrates selection, appointment, and remuneration duties. This holistic approach ensures that leadership recruitment is intrinsically linked to our performance-based compensation philosophy.

Core focus areas

• Selection & Appointment: The committee is responsible for drafting rigorous selection criteria, conducting periodic assessments of board composition, and preparing succession plans for both Management and Supervisory Board members.
• Remuneration Policy: The SARC submits comprehensive proposals for the Management Board’s remuneration policy to the General Meeting. This includes defining the balance between fixed and variable components and establishing clear performance-linked criteria.
• Diversity & Inclusion (D&I) Oversight: Per the Code, the SARC oversees the D&I policy, setting specific targets for senior management to ensure leadership reflects the diversity of our global markets.

SARC Focus areas for 2025

• Strategic Alignment: The committee focused on ensuring compensation structures are robust, transparent, and fully aligned with long-term shareholder value.
• International Scale: Following acquisitions of Menzies Distribution, Yodel, and Sending the SARC oversaw the development of a remuneration strategy to support a Pan-European scale, aimed at attracting and incentivizing leadership capable of managing increased complexity.
• ESG Integration: Following the dissolution of the separate ESG Committee, the SARC took a direct role in integrating ESG leadership metrics - specifically regarding decarbonization and diversity -into executive compensation frameworks.

The Long-Term Incentive Plan (LTIP)

The previous LTIP with grant awards allocation on annual basis covering 3 year future performance period was reviewed and benchmarked against peers with support of external experts to ensure right fit for the ambitious agenda of the company.

• Standardization of Roles: The committee moved beyond interim structures to define clear roles and responsibilities across markets, establishing the “One InPost Standard” for leadership capabilities. Strategic Talent Management remains the focus. Overachievement that builds enterprise value is promoted within the rewarding mechanism. During 2025 SARC carefully reviewed Talent development strategy across all major markets. Deep dive into current employee standards for all active markets in which InPost employees operate. The SARC gained insight into the current standards and discussed them with each other.
• [ESRS 2 GOV-3] Integrated ESG Metrics: Following the dissolution of the separate ESG Committee, the SARC now holds direct responsibility for integrating decarbonization and diversity targets into executive compensation.

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Remuneration Policy amendments and adjustments

This section details the specific adjustments to the Remuneration Policy approved in 2025, reflecting InPost’s increased operational complexity and its commitment to the Dutch Corporate Governance Code.

At the Annual General Meeting (AGM) held on May 15, 2025, the shareholders of InPost S.A. (the “Company”) approved a revised Remuneration Policy (the “New Remuneration Policy”). These amendments, proposed by the Supervisory Board following a comprehensive review by the SARC, ensure the Company’s compensation framework remains market-competitive and reflective of the evolving scale of the Group’s international operations.

Management Board: Annual bonus and LTIP structure

The structure of the Short-Term Incentive (STI) and Long-Term Incentive Plan (LTIP) for members of the Management Board has been modified to align with standard market practices for Euronext-listed peer companies:

• Transition to cash-based annual bonuses: The annual bonus is now awarded 100% in cash, removing the previous requirement to defer at least 50% into Company shares for a three-year period.

Executive Management: Adjustment for CEO of International

In recognition of the significantly expanded scope of international operations following the integration of Menzies Distribution and the acquisition of Yodel, the SARC and Supervisory Board approved a baseline salary adjustment for Michael Rouse, CEO of International, effective in 2025. This adjustment reflects Mr. Rouse’s pivotal role in doubling UK volumes and launching the B2C “Collect” service, transitioning the Group toward a fully integrated Pan-European logistics model.

Key decisions taken across the 2025

The increase was benchmarked against comparable international peer groups to ensure competitive retention of leadership capable of managing a high-growth, multi-market footprint.

Supervisory Board: fee adjustments

To reflect increased time commitments, fiduciary responsibilities, and the technical rigor required by rapid international expansion, the following annual fee adjustments were implemented for the Supervisory Board (SB), in line with Euronext Amsterdam standards. It was the first adjustment since the IPO of the company.

Role	New Annual Fee	Strategic Rationale
Board Chair	€240,000	Reflects the increased strategic oversight required for a Pan-European enterprise.
Independent Members	€82,500	Ensuring the attraction of high-caliber oversight for a multi-market footprint.
Audit Committee Chair	€30,000	Recognizes the technical rigor required for oversight of global financial reporting and M&A integration.

Board upskilling and professional development

The SARC has institutionalised a policy of continuous professional development for both the Luxembourg Board (LXB) and Supervisory Board (SB) members.

• The “AI Augmented” at Board Level: Members are encouraged to participate in the Group’s “AI Augmented” upskilling initiative. This ensures that the Board remains equipped to oversee the digital transformation of business processes and the deployment of AI-driven productivity tools.
• Innovation & Diversity Governance: Board members are incentivized to engage in specific training regarding emerging ESG regulations and Diversity, Equity, and Inclusion (DE&I) frameworks, ensuring leadership remains at the forefront of modern governance standards.

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Re-appointments of Marieke Bax and Ranjan Sen as members of the Supervisory Board

• The SARC supported the re-appointment of Mrs. Marieke Bax as independent member of the Supervisory Board. Mrs. Bax has demonstrated exceptional leadership while chairing the audit committee, making significant contributions to InPost’s governance framework. Her expertise and dedication have proven instrumental in strengthening InPost’s oversight processes.
• Furthermore, following the nomination by AI Prime & Cy S.C.A., the SARC supported the re-appointment of Mr. Ranjan Sen as non-indepent member of the Supervisory Board. M. Sen has been a cornerstone of InPost’s success, having led Advent’s initial investment and playing a pivotal role in the company’s successful IPO. His extensive cross-industry experience continues to provide invaluable strategic insights that have directly contributed to InPost’s growth trajectory.
• Both Mrs. Bax and Mr. Sen have been re-appointed for a four-year term ending at the AGM to be held in 2029.

Appointment of Jan Harrer as member of the Supervisory Board

• PPF Group, as qualified shareholder as defined in the Articles, has proposed the nomination of Mr. Jan Harrer as non-independent member of the Supervisory Board.The SARC has supported this proposal, because of the added value Mr. Harrer brings to the Supervisory Board, based on his professional expertise the e-commerce and logistics sectors and his proven experience serving on supervisory board. • Mr. Harrer has been appointed as Supervisory Board member with effect as of 11 December 2025 for a four-year term until the AGM to be held in 2030.

Results of self-assessment of Supervisory Board.

In accordance with the Dutch Corporate Governance Code, the Supervisory Board of InPost S.A. recognizes that rigorous self-assessment is a fundamental pillar of effective corporate oversight and long-term value creation. In the Dutch governance context, this process transcends a mere compliance exercise; it is a critical mechanism for ensuring the Board maintains the requisite balance of expertise, independence, and diversity of thought necessary to supervise a high-growth, Pan-European enterprise. By critically evaluating its own performance, the Supervisory Board ensures that its collective composition and individual contributions remain aligned with the Group’s strategic objectives and the evolving expectations of international stakeholders. This reflective practice fosters a culture of transparency, accountability, and continuous improvement, directly supporting the Board’s fiduciary responsibility to oversee the Management Board and safeguard the interests of the Company’s shareholders.

Following a highly complex and comprehensive external assessment conducted by Korn Ferry for the 2024 financial year, the Supervisory Board opted for a more focused, internal self-evaluation for 2025. This streamlined approach allowed the Board to concentrate on the implementation of previous recommendations while addressing the immediate integration of recent acquisitions. This evaluation specifically reviewed the Board’s internal dynamics, the effectiveness of its specialized committees, and the adequacy of its current skills matrix considering the Group’s rapid international expansion.

Results of the 2025 Supervisory Board self-assessment

The 2025 self-assessment, completed by majority of the Supervisory Board, indicates an overall positive governance trajectory, with the majority of performance indicators receiving high scores (4 and 5 on a 5-point scale). The results demonstrate a board culture characterized by high trust and strategic alignment, while also identifying specific areas for targeted enhancement in 2026.

Key strengths and positive indicators

The Board rated its performance most highly in the following areas:

• Psychological safety: Members reported a strong culture of “psychological safety,” facilitating open, honest, and critical dialogue.
• Strategic engagement: The Board is deeply involved in long-term value creation and strategy, with high scores for “early involvement” in key decision-making processes.
• Risk oversight: There is a clear and shared understanding of the Group’s risk appetite and robust monitoring of potential threats.

Areas of focus for 2026

While the general trend is positive, the assessment highlighted opportunities to further refine the Board’s internal dynamics and thematic focus:

• Pan-European growth: Continued oversight of international B2C expansion and the integration of multi-market footprints.
• ESG and Sustainability: The Board recognizes a need to deepen its oversight and integration of ESG criteria into the Group’s long-term framework.
• Operational excellence in the UK: A primary focus on growth, cost optimization, and margin performance within the UK market.
• Artificial Intelligence (AI) Integration: The Board identified AI as both a strategic priority and a potential risk. The Board is committed to better supervise the disruption risks and opportunities AI presents to the logistics sector.

Conclusion

The 2025 assessment confirms that the Supervisory Board is operating effectively with a strong cultural foundation. The transition from the comprehensive 2024 Korn Ferry audit to this internal 2025 procedure has allowed the Board to maintain momentum while specifically identifying AI literacy, ESG integration, and UK market performance as the critical pillars for its 2026 oversight agenda.

83 InPost Group Integrated Annual Report 2025 GOVERNANCE / REMUNERATION REPORT

The year 2025 represented not a period of gradual evolution for the People & Culture function at InPost, but rather a phase of purposeful, structural overhaul. The department undertook a fundamental redefinition of its remit, operational approach, and responsibilities, aligning its efforts to support the organisation’s transition from a leading logistics provider in Europe to a technology-driven business within the logistics sector. Consumers and business clients have been served by InPost through infrastructure powered by extensive data utilisation. The magnitude and speed of the company’s ongoing expansion have imposed exceptional requirements on talent acquisition. There has been a heightened focus on securing individuals capable of developing the future generation of the platform and ensuring a consistent standard of leadership, performance, and opportunity for all employees, irrespective of geographic location or role. The People & Culture team has not simply administered processes, but has played a pivotal role in constructing an organisation designed to shape the future direction of InPost. The transformation programme outlined in this section directly addresses these requirements. It signals a conscious move away from transactional, country-specific practices towards a unified, strategically driven operating model, anchored in the One InPost standard. Each initiative launched during 2025 has exemplified this new approach.

People & Culture Change: from HR function to strategic architecture

Throughout much of InPost’s development, People & Culture functioned as a supportive service— managing recruitment, contracts, administrative tasks, and compliance. Distinct approaches emerged in each market, leading to individual standards and varied relationships with talent. Such fragmentation no longer suits an organisation of InPost’s scale, ambition, or complexity.

The transformation in 2025 began with a candid assessment: world-class logistics operations stood in stark contrast to a fragmented HR framework. The shift initiated in 2025 moved People & Culture from a support role in human resources and organisational culture to a strategic discipline, dedicated to designing and refining the human systems that underpin scalable execution of business strategy. This change required a new approach in three core areas: organisational role, standard-setting, and data-driven decision-making. This evolution materialised in the manner of involvement across the organisation’s activities. Talent acquisition moved beyond transactional service to act as a strategic partner, focusing on recruitment quality, speed of hiring, and successful offer conversions. Performance management developed into a continuous, multidimensional process, assessing both employee achievements and potential for future growth.

Three strategic imperatives

The People and Culture 2025 program was built around three strategic imperatives, each of which addressed a specific pressure that InPost faces as it grows. These imperatives underpinned the logic behind every major investment decision described in this report. For People & Culture Strategy Pillars please refer to Page 17.

84 InPost Group Integrated Annual Report 2025 GOVERNANCE / REMUNERATION REPORT

InPost Group has refreshed its values to support our growth.

Values
CHAMPION THE CUSTOMER	START WITH THE CUSTOMER. What it means: Every decision and action begins with the customer in mind. We strive not just to meet expectations, but to exceed them.
CREATE, TEST, GROW.	What it means: We embrace entrepreneurship, ambition, and a builder mindset. Innovation is about trying, failing, learning, improving, and succeeding together.
DARE TO DISRUPT
OWN IT	THIS IS YOUR COMPANY – ACT LIKE IT. What it means: This is your company – act like it. We take initiative and full responsibility for our actions. We proactively act when we see something that is not right.
MAKE IT HAPPEN	ADAPT, LEARN, MOVE ON. What it means: We thrive in a changing environment. We move fast, but not blindly. We reflect, learn, and adapt constantly. Speed matters – but smart, coordinated speed wins.
WIN TOGETHER	OUR TEAMS WIN, TOGETHER. What it means: We are united by a shared winning mentality and a passion for our mission. We believe in the power of collaboration, respect & trust to achieve extraordinary results.

GOVERNANCE / REMUNERATION REPORT 85 InPost Group Integrated Annual Report 2025 GOVERNANCE / REMUNERATION REPORT

Diversity, Equity, and Inclusion: strategic imperative of SheDelivers programme

One InPost. One Standard. One Talent Strategy.

A shared competency model comprises three distinct tiers: Core Competencies, which apply to all employees; Leadership Competencies, setting expectations for those in leadership roles; and Role Competencies, reflecting the functional expertise required for specific positions. This structure allows for consistent discussions regarding capabilities across different countries and departments, whilst respecting the unique demands of each role and individual market. In 2025, a fully standardised, Group-wide talent calibration was conducted using a single framework. Succession planning for essential roles underwent review through newly introduced governance at Group level. These developments mark the start of an authentically integrated European talent organisation, rather than incremental progress. Completion remains pending. Establishing the One InPost Standard is a multi-year endeavour, and 2025 serves as the initial phase.Attention in 2026 will turn towards embedding the Standard: ensuring people managers in all markets possess the confidence to implement it, aligning technology infrastructure — from applicant tracking systems to performance platforms — to the framework, and strengthening data capabilities to monitor talent outcomes with the rigour required. The ambition stands clear, the structure is established, and ongoing effort persists. InPost recognises that fostering a diverse workforce represents more than a social obligation; it serves as a key catalyst for innovation and operational excellence within contemporary logistics. This approach receives endorsement from senior leadership, as highlighted by Founder and CEO Rafał Brzoska during the introduction of the SheDelivers initiative, which has been developed and implemented to amplify the impact of diversity, equity, and inclusion throughout the organisation. Throughout 2025, InPost made significant advances in line with the Dutch Corporate Governance Code and internal sustainable development objectives, strengthening gender balance, promoting inclusive leadership, and integrating these principles into recruitment and advancement processes. “Building a culture of inclusion is about more than just repre- sentation; it is about creating an environment where every ta- lent—regardless of gender—has the space to lead and redefine our industry. Through initiatives like SheDelivers, we are not only supporting the professional growth of women across our Group but ensuring that InPost remains a dynamic, future-ready enterprise powered by a truly diverse range of perspectives.” Autumn 2025 marked the completion of the inaugural pilot of SheDelivers in Poland, a programme dedicated to equipping women with the skills and confidence required for leadership roles, while establishing a fresh benchmark for leadership based on trust, diversity, courage, and authenticity. Graduates of the initiative have shown ongoing growth in their abilities, already making a notable difference within InPost. SheDelivers stands as an essential component in the ongoing transformation and a strategic commitment to strengthening InPost’s future. Emphasis was placed on genuine leadership, individual transformation, shaping personal brands, acting with assertiveness, honing emotional intelligence, and nurturing courage and influence. Over a six-month period, participants engaged in face- to-face workshops, collaborative mastermind sessions with both internal and external experts, emotional intelligence evaluations, psychometric profiling, tailored coaching, and team-based projects addressing tangible business matters. In 2026, the international edition, SheDelivers Europe, will be introduced, reinforcing crossmarket partnerships and empowering women’s leadership across Europe, whilst setting new standards for leadership excellence.

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DEI and ESG commitments and achievements

Diversity, Equity & Inclusion

InPost Group has adopted Diversity, Equity and Inclusion Policy references international conventions, including the ILO Convention 111, the UN Sustainable Development Goals, and the UN Global Compact Gender Equality Initiative, and is prepared in accordance with the Dutch Corporate Governance Code. The main goal of this Policy is to promote inclusive attitudes and behaviours. The representation of women in senior management at InPost reached 40.9% in 2025. The principle of supporting equality is implemented at InPost Group not only through the implementation of the Policy and reporting on progress. InPost leaders widely share their experience as mentors in mentoring programs, supporting our employees in their first steps in managerial roles. In 2025, four female leaders from InPost joined the group of mentors at Vital Voices Chapter Poland.

Corporate Social Responsibility

In 2025, the InPost Group carried out a total of 54 corporate social responsibility initiatives. These initiatives were conducted both locally and internationally, in cooperation with social organizations and public institutions, with the active participation of employees. The scope of activities included, among others:
* social support and assistance to local communities,
* educational activities, including activities aimed at children and young people,
* initiatives in the field of health and prevention,
* charity fundraising and employee volunteering,
* environmental and circular activities,
* sponsorship and long-term social partnerships.

CSR actions across InPost markets

Metric	Value
Indirect beneficiaries	622,376

In 2025, an attempt was made to determine the scale of CSR initiatives’ beneficiaries. It has been assessed that 54 initiatives have benefited: 590,880 direct beneficiaries

Spain
InPost in Spain held sustainability workshops for 100 young talents from Atlético Madrid with the aim of promoting responsible habits and social well-being through practical and dynamic activities with a fun and educational approach

Poland
InPost in Poland supported employees in bringing their own initiatives for local communities to life by granting 11 employees grants of 10,000 PLN each to fund activities they recommended.

France
Mondial Relay provided free transport for four organizations: Mécénat Chirurgie Cardiaque and Association Rêves, which support children and teenagers; Kiweeto, which supports shelterless animals and World Clean Up Day.

United Kingdom
In the United Kingdom, InPost has implemented a policy to facilitate participation in volunteering, aimed at supporting any employee who wants to get involved in charity and social activities, both locally and online.

87 InPost Group Integrated Annual Report 2025 GOVERNANCE / REMUNERATION REPORT

Throughout 2025, the Committee supervised the advancement of the learning agenda via an extensive “AI Augmented,” forming part of the talent development strategy. This represented a firm commitment to workforce upskilling, broadening access to AI tools, and specifying deliverables aimed at enhancing productivity and refining business processes across all operations. Adoption accelerated through a structured, role based training framework implemented internally and with external partners. More than 20 sessions were delivered, engaging over 2,000 participants spanning all markets. Among those trained were 70 executives and senior leaders, over 100 managers, and more than 200 colleagues developed as ambassadors and agent builders within various business functions. Function specific workshops for Operations, Sales, InPost Pay, Internal Audit, and HR business partners translated AI capabilities into practical workflows and measurable improvements in productivity. In addition, a modern learning platform for AI technologies was launched company wide, facilitating the onboarding and active learning of nearly 2,500 employees. Continued investment supported the further development of InChatAI, the internal AI chatbot accessible to all staff. To foster rapid innovation and expedite delivery of real use cases, two AI hackathons were organised, bringing together cross functional teams totalling approximately 200 participants to prototype solutions, automate tasks, and validate agent concepts in authentic business settings. The programme reinforced a “learning by doing” ethos, encouraging staff to trial tools and workflows tailored to specific roles, as well as advanced AI technologies designed for distinct business areas. Insights from pilot initiatives were captured, standardised, and disseminated through an internal community to scale best practices and minimise duplication of effort.

AI Augmented

Collectively, these investments substantially advanced AI maturity and established a robust foundation for ongoing productivity improvements and continual transformation of business processes.

88 InPost Group Integrated Annual Report 2025 GOVERNANCE / REMUNERATION REPORT

This report outlines the remuneration framework approved by shareholders and explains how it has been applied in practice during the year under review. At InPost Group, our remuneration policy is designed to support the delivery of our long-term strategy, strengthen alignment with shareholder interests, and firmly embed a pay-for-performance philosophy across the organisation. We believe remuneration should reward measurable results and sustainable value creation. Accordingly, compensation outcomes are closely linked to clearly defined, demanding, and transparent performance criteria. Our framework is based on hard, objective KPIs. These include core financial metrics such as revenue growth or EBITDA. At the same time, we recognise that long-term value creation extends beyond purely financial results. Therefore, the Management Board’s objectives also include strategic and operational targets such as network expansion, volume growth across our markets, customer satisfaction measured by NPS, and clearly defined People or ESG-related goals. This balanced scorecard approach ensures that executive remuneration reflects not only short-term financial delivery but also operational excellence, customer focus, responsible growth, and sustainability commitments. Executive remuneration consists of a fixed base salary and an annual short-term incentive (STI), contingent upon the achievement of ambitious financial, operational, and strategic targets. In addition, long-term incentives (LTIs) are granted in the form of equity-based awards with performance conditions directly linked to multi-year financial performance. This ensures that long-term variable remuneration remains firmly anchored in sustained financial results and disciplined value creation. A significant portion of total remuneration is therefore variable, performance-based, and aligned with shareholders’ interests over the long term.# Remuneration Report [ESRS 2 GOV-3]
89 InPost Group Integrated Annual Report 2025 GOVERNANCE / REMUNERATION REPORT

Business Performance

Our remuneration philosophy supports the long-term strategy of the InPost Group and the achievement of our business objectives. The framework is built on the principle of pay for performance, ensuring that remuneration outcomes are directly linked to sustainable value creation, operational execution, and shareholder value alignment. The Company is committed to rewarding growth, performance delivery, and strategic contribution while maintaining responsible and competitive compensation practices. Our approach promotes an ownership mindset, supports entrepreneurial behaviour across the organisation, and reinforces long-term thinking in executive decision-making.

Philosophy

Five key principles guide our remuneration framework:

1. Pay for performance – Rewards are strongly linked to measurable business outcomes. Executives are incentivised to deliver superior financial, operational, and strategic results, with larger rewards reflecting greater contribution to Company performance.
2. Shareholder alignment – Remuneration structures are designed to support outcomes consistent with shareholder interests, including long-term value creation, sustainable profitability, and disciplined capital allocation.
3. Strategic execution – Incentive frameworks support the delivery of the business plan across financial, operational, and transformation priorities, including network expansion, volume growth, customer experience, ESG commitments, and organisational development.
4. Market competitiveness – Total remuneration opportunity is positioned to remain competitive within the relevant European executive talent markets, supporting the attraction and retention of high-performing leadership.
5. Fairness and consistency – The Company seeks to maintain transparent, responsible, and equitable remuneration structures across the organisation, ensuring pay decisions are based on role scope, contribution, and performance outcomes.

For detailed Business Performance Analysis please refer to Page 29.

90 InPost Group Integrated Annual Report 2025 GOVERNANCE / REMUNERATION REPORT

Short-term incentives

Annual short-term incentives are designed to reward the achievement of financial, operational, and strategic objectives that support the Company’s yearly business priorities. The STI programme operates on an annual performance cycle, with targets established at the beginning of the year and payouts determined following year-end performance assessment. The STI framework follows a balanced scorecard methodology. Winning KPI metrics represent 60% of total STI objectives and are primarily linked to financial performance, with EBITDA serving as the principal business performance indicator.

The remaining 40% of STI objectives are based on individual performance targets reflecting executive contribution to strategic and operational priorities. STI awards are structured with a target opportunity of 100% of on-target performance and a maximum opportunity of up to 200% of target performance for exceptional delivery. Individual performance objectives must be achieved at a minimum level of 60% for any STI payout eligibility.

Long-term incentives

Long-term incentives are a critical component of the remuneration framework and are designed to promote sustainable value creation over multi-year performance horizons. LTI awards are performance-based and at-risk, with outcomes directly linked to long-term business performance and shareholder value outcomes. Performance conditions typically include financial performance measures- up to 2024 EBITDA and further on EBIT which corresponds to profitability and sustainability. LTI awards are granted with a three-year vesting horizon. This multi-year vesting structure is intended to encourage long-term decision-making and to ensure that executive rewards are aligned with the Company’s sustained performance over time. By applying a three-year vesting period, the Company aims to balance performance incentive strength with retention objectives and long-term business sustainability.

LTIP Grant and Payout Structure

The long-term incentive programme of InPost Group operates with a defined maximum allocation level. The total LTIP grant opportunity is determined based on a combination of fixed remuneration and prior-year bonus outcomes. The maximum LTIP allocation is capped at 200% of the reference compensation base. The reference base used for LTIP determination is derived from fixed salary together with the performance bonus achieved in the preceding financial year. This approach is intended to ensure that long-term incentive opportunity reflects both role responsibility and demonstrated performance delivery.

The LTIP operates under a performance-linked vesting framework. The final number of shares vesting depends on the level of achievement of predefined financial performance conditions. If on-target (OT) performance is achieved, 50% of the maximum LTIP grant may vest. In the case of maximum performance achievement (up to 200% performance outcome), the full maximum allocation may vest.

At minimum performance threshold levels, 25% of the granted LTIP shares may vest, provided that the relevant performance gate is satisfied. If performance conditions are not met at min, LTIP awards will not vest.

91 InPost Group Integrated Annual Report 2025 GOVERNANCE / REMUNERATION REPORT

Policy framework

InPost Group operates in highly competitive international markets and within a technology-enabled logistics environment characterised by rapid innovation and global talent mobility. Remuneration practices are therefore benchmarked against relevant European peer companies operating in logistics, digital platform, and technology-driven sectors. Executive remuneration quantum is determined based on role responsibility, business complexity, international scope, individual experience, and sustained performance delivery. The Remuneration Committee reviews external market data and independent benchmarking analysis to ensure that total compensation opportunity remains appropriately positioned relative to the market. Total remuneration for Management Board members comprises a mix of fixed remuneration, short-term incentives (STI), and long-term incentives (LTI), thereby ensuring a balanced approach between immediate performance delivery and long-term value creation. Pay structure is designed to align executive and shareholder interests by ensuring that a significant proportion of remuneration is variable and performance-linked.

Mercer Benchmarking

The Remuneration Committee commissioned a detailed independent benchmark review of Management Board remuneration, covering the CEO, CEO International, and CFO positions. The assessment was conducted by Mercer and was designed to ensure that executive compensation remains appropriately positioned relative to market practice while reflecting the strategic scale, operational complexity, and international reach of the Company. The benchmarking exercise was based primarily on European executive compensation datasets, with particular consideration given to technology-enabled logistics, digital commerce, and high-growth platform businesses. Publicly listed comparator companies were prioritised to support transparency, governance consistency, and market credibility of the analysis.

Given the geographic nature of executive talent markets, a London-specific benchmark was incorporated for the CEO International role. This adjustment reflects the structural characteristics of the UK executive labour market, where compensation levels are influenced by competition for senior leadership talent within the technology and international business sectors. The analysis indicated that the fixed remuneration positioning of the London-based CEO International role was below the targeted market reference range. Following careful consideration by the Remuneration Committee, an adjustment to base salary was approved to improve alignment with market standards and to support the Company’s ability to attract and retain senior leadership talent within the relevant competitive environment.

In parallel, the Company has initiated a broader review of its long-term incentive programmes to ensure continued alignment with sustainable value creation, shareholder return metrics, and market governance expectations. The objective of this review is to maintain a remuneration structure that supports long-term strategic execution while preserving a strong performance-based framework. The Committee remains focused on ensuring that long-term incentive design continues to incentivise multi-year operational and financial performance consistent with the Company’s growth trajectory. The Committee’s decisions are guided by the principle that remuneration should remain competitive but not excessive, supporting long-term business sustainability rather than short-term market positioning. Executive compensation is evaluated holistically, taking into account performance delivery, organisational responsibility, strategic impact, and broader shareholder value creation. The Remuneration Committee maintains continuous oversight of market remuneration trends and regularly reviews external benchmark intelligence to ensure that executive pay structures remain aligned with evolving market conditions, talent dynamics, and governance best practice.

92 InPost Group Integrated Annual Report 2025 GOVERNANCE / REMUNERATION REPORT

InPost aligns its Management Board compensation with its strategic objectives through a performance-based remuneration system. The base salary for the Management Board members is set at the lower quartile compared to peers, emphasizing motivation through achievements.Simultaneously, the policy offers the potential for upper quartile variable remuneration through short- and long-term incentives, contingent upon reaching ambitious strategic targets. This variable component is directly linked to the achievement of challenging goals and business metrics, including financial and non-financial performance indicators, and aims to incentivize the Management Board to deliver exceptional results and long-term value creation. The company streamlines performance management processes and links short-term incentives to key business objectives.

Remuneration of Management Board at a glance

Metric	Value
Total Management Board remuneration paid 2025 in the form of Base Salary, Other Benefits and STI	PLN 11,430.8 k
In the form of maximum grant for 2025-2027 LTI subjected to final realisation of the target	PLN 35,443.3 k
Average STI targets realization for 2025 Management Board	60%

2025 remuneration summary

Executive	Total remuneration 2025 (PLN k)
Rafał Brzoska	17,923
Michael Rouse	15,095
Javier van Engelen	13,856

Amounts of 2025 STI are provisional and proposed for acceptance to SAR Committee’s assessment, may undergo modification before the final payout, anticipated to occur by the end of April 2026

Under are presented amounts of shares granted conditionally to Management Board Members in 2025, subject to achievement of pre-defined financial targets, and may range form 0% to 100% vesting.

	Rafał Brzoska	Michael Rouse	Javier van Engelen
	Target	Actual	Target
Base salary	2,536	115	2,325
Other benefits	2,536	2,536	2,325
STI	115	1,521	29
LTI	18,759	17,923	15,878
Total

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InPost Group Integrated Annual Report 2025 GOVERNANCE / REMUNERATION REPORT

In 2025, the InPost Group underwent a fundamental transition in its sustainability framework to align with its rapid international expansion. The initial 2025 target mandated the formal Board adoption of a five-step Decarbonization Plan (2025–2030) for middle and last-mile operations across Poland, Benelux, the UK, Iberia, and Italy. Following the strategic acquisitions of Yodel (UK) and Sending (Spain), a mid-year reassessment revealed limited ESG insight during due diligence, rendering original targets obsolete. The Group pivoted to a revised “New Sustainability Strategy” built on comprehensive stakeholder dialogue, a complete emissions recalculation, and a new base-year definition to account for the differing operating models of the newly acquired entities. This realignment is categorized as a success as it replaced static goals with a robust, five-year implementation plan featuring detailed KPIs for 2026 and 2030 that are fully compliant with emerging legal requirements, such as the EMPCO directive. Despite the increased complexity and emission volumes resulting from business growth, the ESG targets achieved a 200% realization rate based on the successful delivery of this more transparent and integrated strategic framework.

Important disclaimers: Management Board 2025 Bonus Determination

Despite a landmark fiscal year defined by record-breaking parcel volumes, record level network expansion, the successful execution of pan-European scale initiatives, and a record Adjusted EBITDA, InPost’s delivery vs target was significantly different between top line and bottom line indicators: while Group parcel volumes, turnover and network expansion were largely on target, the Group EBITDA fell below the acceptable minimum threshold. This underperformance was primarily driven by the UK Parcel business as, with the approval of the Supervisory Board, the Company invested in quality assurance post the merger of the inPost and Yodel networks in H2 2025. In light of these results, and recognizing that without the UK impact the Group EBITDA was close to target, the SARCo has decided to still recognise overall financial achievment at 20% (vs 60% target), and to allow individual performance to weigh into the final bonus calculations. In view of the lower than target financial results, the the SARCo also decided to cap individual acievement at 40%.

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STI Realisation Rafał Brzoska Chief Executive Officer

Component	Weight	Outcome
Group financial target (60%)	60%	0%
Individual target (40%)	40%	137.5%
Group Adjusted EBITDA	60%	0%
Business Growth	30%	137.5%
Talent	5%	137.5%
ESG	5%	200%

While InPost Group did not achieve its minimal treshold EBITDA target for 2025, the shortfall was entirely driven by the SB supported strategic decision to significantly invest in assured quality in the UK post the merger of the InPost and Yodel networks. While Management still holds itself responsible for the overall group EBITDA, the SB has used its discretionary powers to still grant partial achievement. Goals of CEO were focused on both solidifying Poland and aggressively scaling InPost’s pan-European footprint. In Poland, volume came in close to the target and we managed to further diversify our business. Polish profitability also remained on target. On International, the main focus was continued expansion of volume, with focus on B2C growth, cross- border expansion, and strategic M&A activities, resulting on overdelivery vs the initial target. The Group CEO’s 2025 qualitative goals focused on institutionalizing human capital to support InPost’s rapid European expansion. Key objectives and results in line with target include: Human Capital development, employee engagement, and succession and talent pipeline development in a close collaaboration with Chief People and Culture Officer. The over delivery vs target resulted also from achieving a Group Employee NPS improvement. Goals for the entire Management Board focused on the development and communication of the new ESG Sustainability Strategy. Despite the inherent complexity of integrating stakeholder input and defining comprehensive targets across the organization, the strategic framework achieved a robust foundation. This success was driven by the timely preparation and acceptance of main goals by area owners by September 2025, alongside the definition of detailed KPIs for 2026 and 2030.

Component	Weight	Outcome
Group financial target (60%)¹	60%	0%

¹Please see Management Board 2025 Bonus Determination on page 93

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STI Realisation Javier van Engelen Chief Financial Officer

Component	Weight	Outcome
Group financial target (60%)	60%	0%
Individual target (40%)	40%	133.8%
Group Adjusted EBITDA	60%	0%
Strategic projects	30%	133.8%
Talent	5%	133.8%
ESG	5%	200%

While InPost Group did not achieve its minimal treshold EBITDA target for 2025, the shortfall was entirely driven by the SB supported strategic decision to significantly invest in assured quality in the UK post the merger of the InPost and Yodel networks. While Management still holds itself responsible for the overall group EBITDA, the SB has used its discretionary powers to still grant partial achievement. The 2025 performance framework for the Group CFO included several high-priority strategic initiatives aimed at operational efficiency and market revitalization. The mandate was anchored by the Group-wide cost optimization initiative, which overdelivered vs target. Additionally, the CFO partially delivered on improving the financial delivery in the UK market and on providing oversight on the relaunch of other international markets. Finally, the CFO also overdeliverd on the qualitative objective to align the Group on a unified strategy and ambition plan to ensure consistency across all international operations. The goals were focused on the institutional health and future readiness of the Group’s financial and operational leadership. The mandate was centered on building long-term people capabilities and organizational structures to support the Group’s ongoing innovation and digital transformation. The overdelivery vs target resulted from achieving a Group Employee NPS improvement and a strategic emphasis on Talent Pipeline building to ensure robust succession planning across the Group’s expanding international functions. Goals for the entire Management Board focused on the development and communication of the new ESG Sustainability Strategy. Despite the inherent complexity of integrating stakeholder input and defining comprehensive targets across the organization, the strategic framework achieved a robust foundation. This success was driven by the timely preparation and acceptance of main goals by area owners by September 2025, alongside the definition of detailed KPIs for 2026 and 2030.

Component	Weight	Outcome
Group financial target (60%)¹	60%	0%

¹Please see Management Board 2025 Bonus Determination on page 93

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InPost Group Integrated Annual Report 2025 GOVERNANCE / REMUNERATION REPORT

STI Realisation Michael Rouse Chief Executive Officer Internationa

Component	Weight	Outcome
Group financial target (60%)	60%	0%
Individual target (40%)	40%	137.5%
Group Adjusted EBITDA	60%	0%
Business Growth	30%	137.5%
Talent	5%	137.5%
ESG	5%	200%

While InPost Group did not achieve its minimal treshold EBITDA target for 2025, the shortfall was entirely driven by the SB supported strategic decision to significantly invest in assured quality in the UK post the merger of the InPost and Yodel networks. While Management still holds itself responsible for the overall group EBITDA, the SB has used its discretionary powers to still grant partial achievement. The 2025 performance framework for the CEO International was architected to incentivize aggressive geographic expansion and operational scaling across non-Polish markets. The mandate was anchored by a Volume Growth KPI, a scale-based metric designed to materially outgrow international markets via B2C expansion, cross-border initiatives, and M&A activities. Additionally, the Network Deployment & Quality KPI established a multi-faceted infrastructure goal, tracking the deployment of out-of-home points while maintaining delivery quality standards.The CEO International 2025 delivered on target on the qualitative goals of building long-term organizational capabilities and structures to support sustained international scaling, ongoing innovation and the Group’s digital transformation. The over delivery vs target resulted from achieving a Group Employee NPS improvement and a strategic focus on Talent Pipeline Building to ensure leadership continuity across the expanding international footprint. Goals for the entire Management Board focused on the development and communication of the new ESG Sustainability Strategy. Despite the inherent complexity of integrating stakeholder input and defining comprehensive targets across the organization, the strategic framework achieved a robust foundation. This success was driven by the timely preparation and acceptance of main goals by area owners by September 2025, alongside the definition of detailed KPIs for 2026 and 2030.

Weight Outcome 1 : 60%
1 Please see Management Board 2025 Bonus Determination on page 93

97 InPost Group Integrated Annual Report 2025 GOVERNANCE / REMUNERATION REPORT

Remuneration of Management Board

Amounts of 2025 STI and 2023- 2025 LTI are provisional and proposed for acceptance to SAR Committee’s assesment, may undergo modification before the final payout, anticipated to occur by the end of April 2026

Total remuneration Management Board	FY	Base salary	Other benefits	Total fixed	% Fixed	STI	LTI	Total variable	% Variable	Total Remuneration
Rafał Brzoska	2025	2,536,022	115,451	2,651,472	15%	1,521,613	13,750,807	15,272,420	85%	17,923,892
	2024	2,582,522	86,078	2,668,599	13%	4,328,045	14,050,303	18,378,349	87%	21,046,948
	2023	2,808,131	87,468	2,895,599	16%	4,695,000	10,823,347	15,518,347	84%	18,413,946
Michael Rouse	2025	2,324,685	28,885	2,353,570	16%	1,394,811	11,346,285	12,741,096	84%	15,094,666
	2024	2,171,141	62,286	2,233,427	13%	3,551,117	10,898,329	14,449,446	87%	16,682,873
	2023	2,148,100	0	2,148,100	15%	3,812,213	7,970,520	11,782,733	85%	13,930,833
Javier van Engelen	2025	2,140,628	84,298	2,224,926	15%	1,284,377	10,346,234	11,630,611	85%	13,855,537
	2024 ¹	1,775,483	83,999	1,859,481	13%	2,832,250	9,400,600	12,232,850	87%	14,092,332
Total Management Board	2025	7,001,335	228,633	7,229,968	15%	4,200,801	35,443,326	39,644,127	85%	46,874,095
	2024	6,529,146	232,363	6,761,507	14%	10,711,412	34,349,232	45,060,645	87%	51,822,153
	2023	4,956,231	87,468	5,043,699	16%	8,507,213	18,793,867	27,301,080	84%	32,344,779

1 Please note that as Javier van Engelen became Board member in April 2024 his annual fixed and variable remuneration has been shown proportionately to the time his services were for the Board.
Changes in base salary of Managment Board in 2025 vs. 2024 are due to FX rates (their salary is paid in EUR and GBP) and salary adjustments for Michael Rouse in July 2024

Based on EBITDA 2025 realization Management Board Members will receive in Q2 2026 the following number of shares (Vesting of LTIP 2023-2025)

Number of shares
Rafał Brzoska	153,507
Michael Rouse	113,046

100% EBITDA target realisation for LTIP 2023-2025 which will result in vesting of 50% of granted shares.

98 InPost Group Integrated Annual Report 2025 GOVERNANCE / REMUNERATION REPORT

Overview Performance-based share- based remuneration for current members of the Board of Management is disclosed in the table below. Fractional shares are rounded down to full shares for reporting purposes

Share-based payments	Grant Date	Status	Number of shares at target	Fair value at grant date [EUR]	Total number of shares at target	Total number of shares at Maximum (200%)	Vesting Date	Number of shares vested at publication date	Value at the grant date (PLN)	End of lock-up date
Rafał Brzoska	STI 31.03.2021	Unconditional	53,400.00	760,416.00	53,400.00	106,800.00	30.04.2022	53,400.00	1,287,714.00	30.04.2024
	LTI 30.04.2021	Conditional	103,876.00	1,646,434.60	103,876.00	207,752.00	30.04.2024	139,195.00	10,035,086.05	30.04.2027
	STI 31.03.2022	Unconditional	39,678.00	222,593.58	39,678.00	79,356.00	30.04.2023	39,678.00	1,444,230.30	30.04.2025
	LTI 1.04.2022	Conditional	215,738.00	1,119,680.22	215,738.00	431,476.00	30.04.2025	431,476.00	26,406,583.00	30.04.2028
	STI 31.03.2023	Unconditional	20,940.00	300,000.00	20,940.00	41,881.00	30.04.2024	36,439.00	2,246,963.00	30.04.2026
	LTI 1.04.2023	Conditional	153,507.00	1,195,052.00	153,507.00	307,014.00	30.04.2026	-	-	n/a
	LTI 1.04.2024	Conditional	113,818.00	1,644,079.40	113,818.00	227,636.00	30.04.2027	-	-	n/a
	STI 31.03.2024	Unconditional	49,347.00	688,785.43	49,347.00	98,694.00	30.04.2028	49,347.00	2,921,884.00	30.04.2028
	LTI 18.04.2025	Conditional	115,026.00	1,605,540.96	115,026.00	230,053.00	30.04.2028	-	-	n/a
Micheal Rouse	LTI 30.04.2021	Conditional	47,131.00	747,026.35	47,131.00	94,262.00	30.04.2024	63,156.00	4,553,151.30	n/a
	STI 31.03.2022	Unconditional	27,260.00	152,928.60	27,260.00	54,520.00	30.04.2023	27,260.00	992,230.40	30.04.2025
	LTI 1.04.2022	Conditional	143,611.00	745,341.09	143,611.00	287,221.00	30.04.2025	287,221.00	17,574,765.77	30.04.2028
	STI 31.03.2023	Unconditional	16,337.00	234,055.00	16,337.00	32,674.00	30.04.2025	28,346.00	1,768,267.26	30.04.2026
	LTI 1.04.2023	Conditional	113,045.00	880,055.33	113,045.00	226,090.00	30.04.2026	-	-	n/a
	LTI 1.04.2024	Conditional	88,285.00	1,275,255.00	88,285.00	176,569.00	30.04.2027	-	-	n/a
	STI 31.03.2024	Unconditional	26,919.00	375,735.40	26,919.00	53,838.00	30.04.2028	26,919.00	1,593,700.00	30.04.2028
	LTI 18.04.2025	Conditional	93,815.00	1,309,476.83	93,815.00	189,825.00	30.04.2028	-	-	n/a
Javier van Engelen	LTI 1.04.2023	Conditional	76,152.00	1,100,000.00	76,152.00	152,304.00	30.04.2027	-	-	n/a
	RSU 4.04.2024	Unconditional	20,769.00	300,000.00	20,769.00	20,769.00	3.04.2025	-	-	n/a
	STI 31.03.2024	Unconditional	23,571.00	329,004.02	23,571.00	47,142.00	30.04.2028	23,571.00	1,395,662.00	30.04.2028
	LTI 18.04.2025	Conditional	86,546.00	1,208,020.18	86,546.00	173,094.00	30.04.2028	-	-	n/a
	RSU 3.04.2025	Unconditional	20,769.00	298,620.49	20,769.00	20,769.00	3.04.2025	20,769.00	1,284,068.11	30.04.2028

1 LTI grant represents the maximum target, which at the time of vest is calculated against the realization of that given target

99 InPost Group Integrated Annual Report 2025 GOVERNANCE / REMUNERATION REPORT

Relationship between accounted remuneration and company’s performance

Remuneration vs. company performance

	2025	2024	2023
Remuneration Rafał Brzoska (CEO) k PLN	17,923.9	21,046.9	18,413.9
Remuneration Javier van Engelen (CFO, April - December 2024) k PLN	14,855.6	14,092.3	-
Remuneration Michael Rouse (CEO International) k PLN	15,094.7	16,682.9	13,930.8
Average annual remuneration per FTE (incl. Payroll and social security and other benefits) k PLN	223.0	169.6	147.2
Median employee remuneration per FTE ¹ k PLN	134.9	108.8	N/A
CEO Pay Ration – DCGC /	80.4	88.7	99.0
ESRS Pay Ratio*	132.9	193.5	N/A

1 Starting from year 2024 Group is calculating Median employee remuneration based on ESRS (whole group), the comparative data isn’t avialable

100 InPost Group Integrated Annual Report 2025 GOVERNANCE / REMUNERATION REPORT

Remuneration of Supervisory Board – Total remuneration Overview

The remuneration of the Supervisory Board members based on incurred accounting expenses over last three years (amounts are in PLN thousands, compensation in Euro was unchanged over the years, differences are only due to exchange rates):

[PLN thousands]	Supervisory Board Members	Membership fees 2025	Committee fees 2025	Proportion fixed vs. variable 2025	Total remuneration 2025	Total remuneration 2024	Total remuneration 2023
1	Hein Pretorius (appointed on 01.07.2024)	1,116.3	-	100%	1,116.3	539.3	-
	Didier Stoessel (appointed on 10.10.2024)	-	-	100%	-	-	-
	Ranjan Sen	-	-	100%	-	-	-
	Ralf Huep	335.5	-	100%	335.5	322.8	339.6
	Marieke Bax	335.5	118.0	100%	453.5	516.5	581.0
	Cristina Berta Jones	118.9	39.6	100%	158.5	430.4	468.8
	Magdalena Dziewguć	335.5	118.0	100%	453.5	430.4	84.9
	Jan Harrer	-	-	100%	-	-	-
	Mark Robertshaw (resigned on 01.07.2024)	-	-	100%	-	472.2	942.6
	Mike Roth (resigned on 16.05.2024)	-	-	100%	-	121.1	339.6
	Jiří Šmejc (resigned on 10.10.2024)	-	-	100%	-	-	-
	Total Supervisory Board	2,241.7	275.6	100%	2,517.3	2,832.7	2,720.0

1 Numbers for 2023 and 2024 are given as a comparison - do not sum up due to organisational changes among the Supervisory Board members

101 InPost Group Integrated Annual Report 2025 GOVERNANCE / REMUNERATION REPORT

Following the publication of the previous remuneration report for the year 2024, shareholders raised several questions during investor engagement discussions regarding executive remuneration structure and disclosure. Some investors expressed concerns about the governance framework surrounding the sign-on award grants, noting that the company’s policy approach to such awards was not fully clear. The feedback focused on ensuring that exceptional remuneration arrangements are transparently justified and consistent with market practice.

Feedback from our Shareholders

We also received feedback that the remuneration policy did not provide sufficient detail on the performance framework and incentive mechanics. In particular, questions were raised regarding the governance of disclosure describing the performance mechanics underlying variable compensation. In addition, some shareholders highlighted the remuneration level of the company CEO, suggesting that executive pay should be evaluated in the context of performance, business complexity, and international peer positioning. The Company and the Remuneration Committee have carefully considered the feedback received from shareholders following the FY2024 report. The Group confirms that sign-on awards are only used in exceptional circumstances. Where such awards are granted, they are primarily intended to compensate executives for remuneration elements forfeited when joining InPost Group from a previous employer, and this is in line with market practice and internal governance principles.To further enhance transparency, the Company is providing additional disclosure regarding the structure of the annual short-term incentive (STI) programme. The STI is designed as a performance-based variable remuneration component supported by a balanced scorecard approach.

How This Feedback Was Addressed?

Within the STI framework, winning KPI metrics represent 60% of total objectives and are primarily linked to financial performance, with EBITDA serving as the principal measure of business performance. Regarding CEO remuneration, the Remuneration Committee conducted benchmarking analysis against a selected European peer group of logistics and technology-enabled companies with comparable scale, operational complexity, and international presence. The objective of this exercise was to ensure that remuneration positioning reflects performance, strategic responsibility, and market standards. The Board and the Remuneration Committee take shareholder feedback seriously and carefully consider all comments received. Transparency, consistency, and adherence to clearly defined principles remain central to our remuneration governance framework. Where appropriate, we continue to enhance disclosures to ensure clarity around the structure and rationale of remuneration decisions. For further questions, shareholders are encouraged to contact our Investor Relations team.

102 InPost Group Integrated Annual Report 2025

GOVERNANCE / REMUNERATION REPORT

Outlook: 2026 and beyond – How have we set ourselves up for success and what are we building on in 2026?

The agenda ahead is clear. 2025 was the year of architecture; 2026 is the year of embedding and acceleration. Our priorities for the year ahead are organised across the same three strategic imperatives: deepening our technology talent capability through enhanced employer brand investment and a more systematic approach to workforce planning; completing the rollout of the One InPost Standard in markets where implementation is still maturing; and building the succession depth that our growth trajectory requires. We will also extend our focus to the quality of the employee experience at InPost. A high-performance organisation is not simply one that demands a great deal of its people; it is one that gives its people the leadership, the tools, the development, and the recognition that make great performance possible. Our 2025 engagement data, our exit interview findings, and our calibration conversations have all pointed to the same truth: our employees who understand how their work connects to our strategy, who receive regular and honest feedback, and who see a credible development path for themselves are significantly more likely to stay, to perform, and to bring others with them. That is the organisation we are building.

Closing word

The People & Culture function at InPost enters 2026 with a strategic framework that did not exist two years ago, a governance model that enables Group-level decision-making and a set of standards that give every employee, in every market, a common foundation on which to build their career.

InPost Group welcomes feedback and is committed to taking shareholders’ views into account when shaping its remuneration policy.

Email: IR@inpost.eu