Following this first stage of the process, the Company identified the most relevant impacts, associating th em w ith th e p otential l y material issu es th at emerged from the benchmark analyses. T h e imp ac t l ist is su b seq u entl y su b mitted , through d irec t s tak eh ol d er engagem ent, b y means of a m aterial ity q ues tionnaire, to a sample of stakeholders relevant to the Company. I n p artic u l ar, th e C omp any ask ed resp ond ents to assess, based on their knowledge and perception of Osculati and the sector in which it operates, all the impacts associated with the issues, prioritising them according to a relevance scale. Impacts were assessed on the basis of the significance that the business activities of Osculati and its value chain (e.g. suppliers and business partners) generate or could generate on the economic, environmental and social spheres and the likelihood that they might occur ( rel evanc e). At the end of the above analyses, the results of the survey submitted to the Stakeholders w ere p roc essed and a material ity th resh ol d w as established above which the impacts grouped into th emes sh ou l d b e c onsid ered as material , sinc e higher values correspond to higher materiality ratings. Specifically, this threshold corresponds to the value of the arithmetic mean of the ratings c ol l ec ted . The results made it possible to identify and prioritise six material themes for Osculati: 1 . Q ual ity , s af ety and rel iab il ity of th e p rod uc ts 2 . H eal th and s af ety at w ork 3 . C us tom er s atis f ac tion and c us tom er ex p erienc e 4 . W as te m anagem ent and c irc ul ar ec onom y 5 . S us tainab l e and res p ons ib l e innovation 6 . P rotec ting b iod ivers ity Following the processing of the survey results, the list of issues above the materiality threshold was also integrated with the issues that emerged from the consultation of the SASB and S&P ESG Materiality Map, even if not above this threshold, considering that these are issues identified as crucial for sectors similar to Osculati’s. In addition, the Governing Body decided to include these issues also considering the proximity of the sc ores w ith resp ec t to th e material ity th resh ol d (“Energy efficiency and fight against climate change”) and/or in order to ensure coverage of all macro areas of reporting (“Ethics and integrity in business conduct” and “Transparent governance and risk management”). Finally, with the aim of better reflecting th e C om p any ’ s c om m itm ent to h um an res ourc es ’ training and s k il l s d evel op m ent, th e Company’s Governing Body decided to include this issue in the list of its material topics. It was in particular decided to include the theme ‘Training and Skills Development’ by replacing it with the theme ‘Protection of Biodiversity’, given the lack of particularly significant impacts on biodiversity resulting from the organisation’s activities. 2 22
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