21 MATERIAL ISSUE RELEVANT NEGATIVE IMPACTS Effective or Potential Impact RELEVANT POSITIVE IMPACTS Effective or Potential Impact RELEVANT RISKS RELEVANT OPPORTUNITIES Pollution and Biodiversity Water pollution / Direct impact factors on biodiversity loss Contribution of Osculati to the dispersion of microplastics or pollutants into the marine environment through its products, if not properly managed at end-oflife or during use. P Strengthening of the brand identity as a responsible leader in the nautical sector, attracting new sustainability-sensitive target groups, expanding market share, and increasing revenue and reputation. Introduction of eco-friendly and low-impact packaging solutions, such as compostable packaging, recyclable plastics, or materials from sustainable supply chains, to reduce plastic pollution and limit negative impacts on coastal and marine ecosystems. This can reduce waste disposal costs and comply with future packaging and biodiversity regulations. Circular Economy Resource inflows, including resource usage Price fluctuations of products sold by Osculati due to increased supply costs. Optimization of raw materials and natural resources throughout the production and distribution chain through eco-design strategies, waste reduction, and process efficiency (e.g., use of recycled materials, reduced packaging, logistics optimization). These choices can lead to operational cost savings and more responsible practices. Waste Generation of WEEE and hazardous/nonhazardous waste. E Mismanagement of waste (disposal or recycling), with consequent negative
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