3.7Reporting boundaries

ESRS 2 BP-1; BP-2; GOV-4; SBM-1; SBM-2; SBM-3; IRO-1, and ESRS E1; S1; S1-14; S2; G1

This section describes the boundaries of SBM Offshore’s sustainability statement which, aligned with the financial statements scope, discloses information from January 1 to December 31, 2025 on a consolidated basis for SBM Offshore N.V. and subsidiaries.