4 Methodological note Osculati S.r.l. (hereafter also “Osculati” or “Company”) publishes its Sustainability Report (hereafter also “Report” or “Document”) as a tool for communicating and reporting to the Stakeholders on its activities and results in the environmental fields on a yearly basis.This document, now at its 2nd edition, is a further step in the strategic management of the ESG (environmental, social and governance) issues that are most relevant to Osculati’s own sustainability. The contents of the report begin with the results of an initial analysis of materials carried out in 2021as set forth in the “Materiality Analysis” section, developed internally by an appointed working group that aims at identifying the most important sustainability issues for Osculati and its Stakeholders. Osculati’s 2022 report integrates and enriches 2021 edition to let internal and external stakeholders know activities carried out and results achieved on ESG issues and associated impacts. In the preparation of its 2nd Sustainability Report, Osculati has chosen, once again, to take as its reference point the Global Reporting Initiative Sustainability Reporting Standards (GRI Standards) defined by the Global Reporting Initiative (GRI), which are the principal internationally recognised framework for sustainability reporting. It provides a transparent, balanced and comparable representation of results achieved. This Report has been prepared in accordance with GRI Standards 2021, according to the “Referenced” option. The “GRI Content Index” section in the appendix shows, for each topic materially important to Osculati, the GRI disclosures. With a view to continually improving and developing its sustainability management process, Osculati aims to proceed with its sustainability reporting approach by drafting its non-financial reporting process according to the 2021 GRI Standards “In Accordance” option. The Sustainability Report 2022 covers the period from 1st January to 31st December 2022 (annual frequency) in line with the financial reporting period. The reporting scope of the economic, social and environmental data and information refers to Osculati S.r.l. Where possible, data relative to 2021 and 2022 have been provided to give the reader a comprehensive and comparable understanding of the Brand’s performance in the last years in terms of ESG issues. To ensure maximum reliability of the data and information reported, preference has been afforded to inclusion of directly measurable quantities, avoiding estimates where possible. The Sustainability Report 2022 has been published in August 2023 and and made available on the company’s website under ‘sustainability’. Osculati’s management and ESG department have coordinated the drafting of this document, drawing on the input of the entire organisational structure. For further information, please contact the company at the following e-mail address: esg@osculati.it
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