CORPORATE SOCIAL RESPONSIBILITY REPORT 2023

Foreword by the CEO of the PUERTO FANTASÍA GROUP

The year 2023 represents a foundational chapter in our company’s history. With the consolidation of our activities into a fully integrated structure under the PUERTO FANTASÍA GROUP, we laid the groundwork for a new generation of sustainable destination development. For the first time, our projects, teams, and values were united under one strategic and operational umbrella — led by Prometheus Deutschland GmbH in Germany and supported by operational arms across the Americas and Asia.

This CSR report is not only a reflection of our impact in 2023, but also a signal of intent. It formalizes the mindset we’ve carried from day one: that economic development must walk hand in hand with environmental responsibility, cultural respect, and long-term social value creation.

As we prepared to enter construction phases, launch new partnerships, and build immersive worlds, we also began building something quieter but equally vital: trust, resilience, and responsibility. These qualities define us now — and will shape everything we do going forward.

Matt S. ZIEGLER

Chief Executive Officer, PUERTO FANTASÍA GROUP

SOCIAL COMMITMENTS

EMPOWERING COMMUNITIES, ENABLING OPPORTUNITY

In every region where we operate, we see ourselves not as outsiders bringing entertainment — but as partners entering into a social fabric that already exists, rich with identity, heritage, and potential. Our social commitments in 2023 focused on ensuring that the growth of our group generated real and lasting benefits for the people and communities around us.

From the earliest phases of planning in Playa del Carmen and Quintana Roo, we involved local communities in dialogue around development priorities. We engaged with municipalities, indigenous organizations, and civil society groups to better understand the social dynamics, opportunities, and expectations in the areas surrounding our future resort.

Employment was a cornerstone of our social strategy. In 2023, we built a workforce that reflects the people of the region. Our recruitment emphasized fair wages, long-term contracts, and full social protection. We did not approach hiring as a labor acquisition process — we treated it as local development. From landscaping crews to office administrators, from construction managers to creative developers, we focused on providing access to opportunity, investing in people’s growth, and creating an inclusive working culture from day one.

Education and outreach were integral parts of our early footprint. We launched mobile workshop programs to bring learning into rural communities, facilitated youth engagement initiatives in coordination with schools, and provided legal support for local groups navigating complex regulatory procedures related to land and planning.

We also began to address health, wellness, and cultural awareness in parallel. Working with local health authorities, we provided access to basic medical screenings and prevention education. Culturally, we supported initiatives that preserved heritage — including craft workshops, community storytelling sessions, and early-stage artistic collaborations that will eventually inform the identity of the resort’s themes and narratives.

All these efforts were not separate from our business. They are part of it — integrated into how we plan, hire, build, and operate.

ENVIRONMENTAL COMMITMENTS

DESIGNING WITH RESPONSIBILITY, NOT JUST CREATIVITY

Creating large-scale destinations comes with a duty to minimize environmental impact and actively contribute to ecological health. In 2023, we established the environmental pillars that will guide all of our project planning, construction, and operations — starting with the PUERTO FANTASÍA theme park in Mexico.

We began by committing to ecological planning principles. From land use to mobility, from energy design to green space allocation, our team worked closely with urban planners and sustainability consultants to ensure that the masterplan reflected not only creative ambition but ecological realism. Natural buffers, habitat corridors, and native vegetation areas were prioritized throughout the concept.

Rather than waiting for regulators to require mitigation, we proactively acquired emissions offsets — not for financial speculation, but for real environmental compensation. We treated these carbon rights as part of our ethical balance sheet — and accounted for them as such.

On the materials side, we opted for lower-impact choices across temporary and permanent infrastructure. Construction was designed to minimize surface sealing, reduce energy loads, and optimize natural lighting and ventilation. Where possible, we selected materials that could be reused, recycled, or returned to the local supply chain.

We also began investing in systems to monitor and manage water consumption, waste output, and energy use — not after construction, but as part of the early-phase design logic. The goal is not simply to meet environmental targets later — but to design operations that are sustainable from the first day of opening.

More broadly, we committed to treating environmental responsibility not as a checkbox — but as part of our creative identity. Our themed experiences will integrate messages of nature, balance, and human connection to the earth. Sustainability is not just something we practice behind the scenes — it is something we will invite our guests to feel, experience, and be inspired by.

GOVERNANCE COMMITMENTS

BUILDING A TRANSPARENT, ETHICAL FRAMEWORK FROM THE GROUND UP

The formation of the PUERTO FANTASÍA GROUP in 2023 came with great responsibility — not only to our shareholders and partners, but to the broader ecosystem of governments, regulators, suppliers, and future guests who will interact with our destinations.

That’s why one of our very first priorities was governance. As a newly consolidated group operating across borders, legal systems, and cultural contexts, we developed a governance structure that was both internationally compliant and value-driven. This included a full suite of compliance protocols, risk management policies, and ethical standards that set clear expectations for everyone we work with — internally and externally.

We launched a centralized compliance framework that included anti-corruption standards, procurement integrity policies, and a code of ethics tailored to our industry. These were not just policies written on paper; they were embedded into contracts, onboarding materials, and operational workflows.

All new staff were trained in ethical behavior — not just legal compliance, but in what it means to act responsibly, respectfully, and transparently. This included sessions on anti-discrimination, respectful workplace practices, conflict of interest awareness, and appropriate conduct in supplier relationships.

We also began the rollout of a digital whistleblowing system to allow for confidential reporting of violations or concerns across the group — a core tool in any modern ethical organization.

Transparency also extended to how we engaged with governments and communities. All major land acquisitions, infrastructure plans, and permitting efforts were conducted with full legal oversight and public accountability. We worked proactively with regulators and sought third-party verification of key contracts to ensure everything we did could stand up to scrutiny.

Importantly, we made a conscious choice not to hide behind complexity. Even as a private group, we voluntarily consolidated our financial statements and published our 2023 accounts in accordance with German commercial law — because we believe transparency is not an obligation; it’s a signal of trustworthiness.

CORPORATE COMMITMENTS

ALIGNING GROTH WITH INTEGRITY AND PURPOSE

At the heart of our corporate strategy in 2023 was a single idea: that growth without integrity is meaningless. As we expanded our group, launched new subsidiaries, and began preparing for global operations, we made sure that sustainability and responsibility were built into every corner of our organization.

This meant aligning our investment decisions with long-term environmental and social outcomes. It meant ensuring that every new contract or supplier relationship met our ethical standards. It meant engaging with capital partners not only on terms and returns — but on shared values, shared risks, and shared goals.

We introduced integrated reporting systems that linked financial data with operational impact, allowing our leadership to monitor how each project affected our wider responsibility objectives. We trained managers not just in finance, but in sustainability literacy — because we believe leadership must understand more than profit.

Our corporate culture was carefully nurtured. As a young group, we had the privilege of defining our identity from the outset — and we used that opportunity to instill an ethic of respect, dialogue, ambition, and service. We did not try to replicate other companies. We aimed to build something original — something that reflects who we are and what we stand for.

Looking ahead, we see the corporate function not just as an administrative hub — but as a steward of our values. Governance, HR, finance, legal, brand — all of these are enablers of purpose. In 2023, we laid the foundations. In 2024 and beyond, we will build on them.

Communication on Progress Contact

COMMUNICATION ON PROGRESS

As a committed participant of the UN Global Compact, PUERTO FANTASÍA GROUP submits its annual Communication on Progress (CoP) to transparently report on actions taken to uphold the Ten Principles in the areas of human rights, labor, environment, and anti-corruption. This report reflects our continued dedication to responsible business practices and outlines measurable progress toward the Sustainable Development Goals. As a committed participant of the UN Global Compact, PUERTO FANTASÍA GROUP submits its annual Communication on Progress (CoP) to transparently report on actions taken to uphold the Ten Principles in the areas of human rights, labor, environment, and anti-corruption.

This report reflects our continued dedication to responsible business practices and outlines measurable progress toward the Sustainable Development Goals.

PUERTO FANTASÍA S. DE R.L. DE C.V. A

PROMETHEUS DEUTSCHLAND GMBH