T h is S u stainab il ity R ep ort rep resents th e th ird y ear of s us tainab il ity rep orting f or O s c ul ati s . r. l . (hereinafter also referred to as “the Company” or “the Company” or “the Organisation”), which, starting from 2021, has decided to undertake this voluntary path to develop a project that sets out firstly to foster greater understanding of the risks and opportunities of sustainability and, consequently, to draw up longterm strategies for the creation of shared value. The report provides information on the economic, environmental and social issues that aids understanding of the Company’s activities and performance, the results achieved and the impact produced in the fiscal year from 1st January 2023 to 31st D ec emb er 2023 ( rep orting p eriod ) . To give stakeholders a useful reference for comparing Company performance, data for the two previous financial years are also reported where possible, i.e. from 1st January 2022 to 31st December 2022, and from 1 st January 2021 to 31st D ec emb er 2 0 2 1 . T o ensu re th e greatest possible reliability of the data and information reported, preference has been given to the inclusion of directly measurable quantities, avoiding the use of estimates as far as possible. T h e rep orting sc op e inc l u d es th e C omp any O sc u l ati s.r.l., which does not fall within the subjective scope of application of Legislative Decree 254 of 30th D ec emb er 2016, which, in implementation of Directive 2014/95/EU, provided for an obligation to prepare a Non-Financial Declaration (so-called “DNF”) for public interest entities exceeding certain quantitative thresholds. This Sustainability Report is therefore prepared on a voluntary basis and does not amount to a DNF. T h e d oc u ment h as b een p rep ared in ac c ord anc e w ith the guidelines set out by the G l ob al R ep orting I nitiative (GRI) S us tainab il ity R ep orting S tand ard s (hereinafter also referred to as ‘GRI Standards’) updated to 2021, according to the “ w ith ref erenc e to” level of application. The general principles applied in the preparation of the S u stainab il ity R ep ort are th ose estab l ish ed b y th e G R I Standards themselves: i.e. inclusiveness, verifiability, su stainab il ity c ontex t, c omp l eteness, c omp arab il ity , accuracy, timeliness, balance, clarity. The “GRI Content Index” section in the appendix highlights, for each material theme, the corresponding GRI disclosures. Included in the reporting in particular have been issues considered by the Company as strategic and material (i.e. relevant), insofar as they reflect the social and environmental impact of Osculati’s activities, or influence the decisions of its stakeholders. These E S G as p ec ts were identified by conducting a m aterial ity anal y s is structured according to the approach described in th e sec tion “Stakeholder Dialogue and Materiality Assessment”. The Report was approved by the Board of Directors of Osculati S.r.l. on 31/07/2024 and is made up of 6 sections, reflecting the various perspectives from which the activities of the Organisation are examined: • Identity and Governance • Stakeholder Dialogue and Materiality Assessment • E c onomic R esp onsib il ity • Environmental Responsibility • P rod u c t L iab il ity • S oc ial R esp onsib il ity F or m ore inf orm ation, p l ease c ontac t th e company at esg@ osc u l ati. it. Methodological note 4
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