25 MATERIAL ISSUE RELEVANT NEGATIVE IMPACTS Effective or Potential Impact RELEVANT POSITIVE IMPACTS Effective or Potential Impact RELEVANT RISKS RELEVANT OPPORTUNITIES internal climate and external reputation. Relationships with parties unable to uphold Osculati’s Code of Ethics, causing reputational damage. Active and passive corruption Protection of legality and prevention of illegal behaviors for internal stakeholders in areas such as profit laundering, extortion, anti-competitive practices, and corruption. P Commission of corruption-related or anti-competitive offenses, leading to administrative liability for the company or criminal liability for directors. Supplier relations, including payment practices Attention to sustainability factors in supplier evaluation, selection, and qualification. E Reputational consequences from irresponsible sourcing, potential negative events (human rights or environmental violations). Adoption of a sustainable procurement policy, enhancing reliability and efficiency of suppliers, cost efficiency, and continuity of supply. Vulnerability to supply chain interruptions (geopolitical events,
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