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Second Party Opinion: Brisa Concessão Rodoviária, S.A. Sustainability-Linked Financing Framework

Brisa Concessão Rodoviária (BCR) holds the main Portuguese road network concession. BCR manages concession contracts for motorway construction, road maintenance and operations, infrastructure planning and development, and service area operations. According to the contract with the Portuguese government, the concession will end in 2035. BCR has committed to environmental, social, and governance targets to align with parent company Brisa Auto-Estradas de Portugal (Brisa)'s Vision 25 Strategic Plan, which aims to more deeply embed sustainability into the company's business model and culture by 2025. BCR aims to reduce its scopes 1 and 2 greenhouse gas emissions, restore and regenerate biodiversity and ecosystems, apply circular economy principles to its supply chain, reduce fatalities and serious injuries from road accidents, promoting work-life balance for staff, ensure compliance with UN Human Rights commitments, and improve gender representation.