23 MATERIAL ISSUE RELEVANT NEGATIVE IMPACTS Effective or Potential Impact RELEVANT POSITIVE IMPACTS Effective or Potential Impact RELEVANT RISKS RELEVANT OPPORTUNITIES Work-life balance Without company policies ensuring clear working hours and promoting the right to disconnect, workload may be uneven and boundaries between work and personal life unclear. P Adoption of a company culture that respects personal time and needs, helping prevent burnout and improve employee wellbeing. A work-life balance promotes productivity, motivation, and strengthens the company’s reputation as a responsible employer. Training and skills development Employee potential development through training investments (even non-mandatory), increasing productivity and competitiveness, generating knowledge that can drive innovation. Diversity / Gender equality / Equal pay for equal work Creation of a dynamic, open, safe, and inclusive work environment where diversity (gender, personality, disabilities, sexual orientation, etc.) is protected, respected, and promoted. E Approval of discriminatory and noninclusive behaviors and practices, with reputational damage. Adoption of corporate policies to prevent workplace harassment, with reporting mechanisms.
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