Climate change is considered a relevant factor in the assessment of companies’ risk profiles and performance, given its potential impact on costs, operations, assets, and valuation. The measurement and disclosure of emissions and climate-related risks make it possible to identify material exposures and opportunities to reduce carbon intensity, thereby enabling improved risk management. Through standardized frameworks such as CDP, companies can compare their performance against peers and adopt best practices, strengthening their ability to mitigate climate risks, improve decision-making, and sustain long-term profitability and resilience.

Water security is a material factor due to its potential impact on companies’ operational continuity, costs, and financial stability, in a context of increasing global water scarcity and water stress. The systematic measurement and disclosure of water use, dependence on water sources, and related risks allow vulnerabilities across the value chain to be identified and operational resilience to be strengthened. Through standardized frameworks such as CDP, companies can compare their performance with peers, improve resource management, and adopt strategies that mitigate long-term financial and operational risks.

Aguas Andinas participates in the MERCO Responsibility ESG Chile ranking, which assesses corporate reputation across the Environmental, Social, and Governance (ESG) dimensions. In the 2025 edition, the company ranked 33rd, remaining among the group of companies recognized for their sustainability management and corporate responsibility. This presence in the ranking reflects a positive assessment by experts and various stakeholders regarding the company’s ESG practices and performance.

The Company Leader in Sustainability (ALAS20) category is assessed based on companies’ ESG performance and its impact on perceived value creation in the capital markets. The evaluation is grounded in the methodology developed by Value Co. Metrics, which standardizes and consolidates ESG ratings provided by institutional investors, enabling performance comparisons, measurement of consensus levels, and an assessment of how sustainability management and disclosure influence market valuation.

The ALAS20 Company Leader in Investor Relations category evaluates the quality, timeliness, and consistency of the public information that companies make available to the capital markets. The analysis considers the clarity and relevance of disclosed content, the management of investor feedback, the use of technological tools, and the style and accessibility of communication channels. The technical assessment, carried out by GovernArt, reviews publicly available information—such as annual reports and investor relations websites—through multiple indicators that measure the scope, transparency, and robustness of financial, non-financial, and corporate governance communication practices.