Materiality

For Refinería de Cartagena S.A.S. (“Refinería de Cartagena” or the “Company”), the SosTECnibility pillar is based on the results of the materiality assessment, a process through which the identification, analysis, and prioritization of corporate responsibility issues are carried out, including Human Rights (“HR”) and environmental, social, and governance matters that may have a potential impact on its Stakeholders (“SH”) and on the performance of Refinería de Cartagena.

The materiality assessment is conducted by Ecopetrol S.A. (“Ecopetrol”) with a scope that covers the Ecopetrol Group (“EG”), taking into account the activities of all its business lines. For this purpose, Ecopetrol follows international and national standards and best practices, in accordance with the guidelines set forth in the EG Corporate Responsibility Guide.

Refinería de Cartagena aligns its materiality with that of Ecopetrol, ensuring a unified approach to sustainability management that addresses the need to structure strategic issues coherently across the EG, guaranteeing comprehensive management of risks, opportunities, and impacts.

Refinería de Cartagena groups material issues into the following three (3) categories:

Cross-cutting issues: Strategic aspects that impact various dimensions of sustainability and must be managed comprehensively. Example: HR, whose protection must be considered in all business decisions.

Material issues: Represent the most significant impacts of the Company on its environment and financial sustainability, requiring priority management and continuous disclosure.

Efficient management issues: Those that have been adequately managed but require ongoing monitoring to optimize their impact and reduce risks.