BILANCIO DI SOSTENBILITÀ 2024 INDEX GENERAL INFORMATION ........................................................................................................................ 4 CRITERIA FOR REPORTING ...................................................................................................................... 4 BP-1 – General criteria for the preparation of sustainability reports. ....................................................................... 4 GOVERNANCE ........................................................................................................................................ 5 GOV-1; GOV-3; GOV 5 – Role of the administrative, management, and supervisory bodies;................................... 5 GOV 2 – Information Provided to the Administrative, Management ........................................................................ 6 GOV-4 – Statement on the Duty of Care.................................................................................................................... 6 STRATEGY .............................................................................................................................................. 8 SBM-1 – Strategy, Business Model, and Value Chain ................................................................................................ 8 SBM-2 – Interests and Opinions of Stakeholders .................................................................................................... 14 SBM-3–Material Impacts, Risks, and Opportunities and Their Interaction with Strategy and the Business Model 16 MANAGEMENT OF IMPACTS, RISKS, AND OPPORTUNITIES .................................................................... 16 IRO-1 – Description of the Process for Identifying and Assessing Material Impacts, Risks, and Opportunities ...... 16 IRO-2 – ESRS disclosure obligations subject to the company’s sustainability statement ........................................ 27 ENVIRONMENTAL INFORMATION ......................................................................................................... 27 ESRS E1 - CLIMATE CHANGE .................................................................................................................. 27 E1-1 – Transition plan for climate change mitigation .............................................................................................. 27 E1-2 – Policies on climate change mitigation and adaptation ................................................................................. 27 E1-3 – Actions and resources related to climate change policies............................................................................ 28 E1-4 – Climate change mitigation and adaptation targets ...................................................................................... 28 E1-5 – Energy consumption and energy mix............................................................................................................ 29 E1-6 – Gross GHG emissions by scope 1, 2, and 3, and total GHG emissions .......................................................... 30
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