Diversity and inclusion Impact on the community and the area Health and safety at work Development and training of human resources Social issues Circular economy Emissions Energy Sustainability of materials Responsible waste management Environmental issues Business integrity and ethics Product quality and safety Research and development Customer satisfaction ESG screening of suppliers Governance issues 17 Materiality analysis Osculati, in consideration of the company’s development and the context in which it operates, in 2022 updated its materiality analysis to identify the ESG issues that are deemed most relevant to the company and whose reporting is essential to the Sustainability Report. These reflect the economic, social and environmental impact of the organisation and/or influence stakeholder decisions. In particular a special in-house working group has been set up to assess the importance of sustainability issues that are potentially relevant to the company’s business, both from an internal perspective and from an external perspective, in such a way as to also properly demonstrate their relevance to the stakeholders.The process that led to the identification of the principal issues took place over the following stages: • preliminary identification of material issues through a documentary analysis; • identification of the principal associated impacts; • verification of the relevance of the matrix topics with the company’s Mission • evaluation of the impacts of the material themes thus identified; • reviewing and updating the SDGs related to material issues to which Osculati can contribute through its own initiatives and business activities. The results of the materiality analysis are displayed in alphabetical order in the tables below. The Sustainability Report deals with the principals ESG issues that have emerged from the analysis. While honing the structure of the document with respect to the GRI Standards, Osculati is committed, as from its next publication, to completing and adding depth to the information on all relevant sustainability issues represented in the materiality matrix.