58 GRI CONTENT INDEX 2-1 3-1 3-3 302-1 2-7 2-9 2-22 2-29 2-27 2-30 2-4 2-2 3-2 2-5 Organisational details Process of determining material topics Management of material themes Energy consumed within the organisation Employees Governance structure and composition Sustainable Development Strategy Statement Approach to stakeholder engagement Compliance with laws and regulations Collective agreements Review of information Entities included in the organisation’s sustainability reporting List of material topics External Assurance Our identity Materiality analysis Environment Energy consumption Personnel trend Osculati governance Osculati, holding its course and sailing true under changing conditions Osculati’s stakeholders Methodological note Methodological note Materiality analysis No instances of non-compliance with laws and regulations were recorded during the reporting period 100% of employees are covered by the Tertiary Trade Collective Labour Agreement This Report is not subject to external Assurance The organisation and its reporting practices GRI 3 MATERIAL THEMES (2021) MATERIAL THEME: ENERGY GRI 3 Material Theme (2021) 302 Energy (2016) Activities and workers Governance Strategy, policies and practice Stakeholder involvement GRI 2 : GENERAL DISCLOSURES (2021) SPECIFIC STANDARDS ENVIRONMENT 2-3 Reporting period, frequency and point of contact Methodological note