IRO-2 – ESRS disclosure obligations subject to the company’s sustainability statement With reference to the list of disclosure obligations that Osculati has fulfilled in the preparation of this Reporting, based on the results of the materiality assessment, please refer to the Index of this document. For reference, please see the Annex to review the EU Datapoint Table, which contains all the information elements derived from other EU legislative acts listed in Appendix B of the ESRS 2 disclosure obligation (“General information”) of the Delegated Regulation (EU) 2023/2772. Environmental Information ESRS E1 - CLIMATE CHANGE E1-1 – Transition plan for climate change mitigation Although the Company has not yet formalized a transition plan, it proceeds with the calculation of its Scope 1, Scope 2, and Scope 3 emissions (currently limited to Category 4), in order to quantify them with a view to reducing emissions both internally and along the value chain. The objective is to achieve net-zero emissions and to build a long-term sustainability path. The emissions reduction strategy, currently under development, will be defined over the coming years, with the commitment to align the sustainability strategy and the business model with the transition to a sustainable economy and the global warming limitation target of 1.5°C, in line with the Paris Agreement, and to achieve climate neutrality by 2050. E1-2 – Policies on climate change mitigation and adaptation For many years, Osculati has based its business development and consolidation on two core principles: full customer satisfaction and the reduction of environmental impacts, both from its own activities and related to product use. Environmental protection, alongside Quality, has always been at the heart of the Company’s Policy. The Company develops increasingly eco-friendly processes and solutions, fully compliant with sector regulations, providing objective evidence of achieved results and pursuing continuous improvement through the adoption of new organizational and technological models.
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