Half-Year Financial Report 2023

Opportunities and Risks

As a company with global operations and a diversified portfolio, the Covestro Group is subject to a number of opportunities and risks.

Opportunity and risk management at Covestro is an integral part of the Group’s corporate governance system. See the “Opportunities and Risks Report” in the Combined Management Report in the Annual Report 2022 for a detailed explanation of our opportunity and risk management system and opportunity and risk situation.

No Changes in the Risk Situation

With regard to the Covestro Group’s other opportunity or risk factors, no material changes have been made to the presentation of risk categories in the Annual Report 2022. At the time this Half-Year Financial Report was prepared, there were again no risks that could endanger the Group’s continued existence.

No new material developments have occurred in the legal proceedings presented in the Annual Report 2022, and no new material legal proceedings are pending.