34 ESRS E2 – POLLUTION, ESRS E4 – BIODIVERSITY AND ECOSYSTEMS (QUALITATIVE) Osculati does not carry out direct production activities and, consequently, does not generate significant impacts in terms of pollution or direct pressure on biodiversity – sustainability issues that have emerged jointly as associated with material IROs following the double materiality analysis. Any effects in these areas occur primarily upstream and downstream in the value chain, i.e., in the production processes of suppliers and in the use phase of products by customers. At present, however, Osculati Srl’s suppliers are not compliant with the CBAM (Carbon Border Adjustment Mechanism), and therefore it is not possible to report indirect environmental impacts related to their activities in a structured and verifiable manner. Nonetheless, the company recognizes the importance of these issues and maintains a strong focus on dialogue with its supply chain, with the aim of encouraging the gradual adoption of more sustainable practices. ESRS E5 – RESOURCE USE AND CIRCULAR ECONOMY E5-1 – Policies on Resource Use and Circular Economy Osculati recognizes that its production and distribution activities have environmental impacts and therefore pays particular attention to waste management. The company strives to design and select products in a way that favors, wherever possible, reuse, recycling, or composting at the end of their life cycle. The waste generated mainly comes from different operational areas: in the production, assembly, and packaging areas, it is mainly scrap metal and non-hazardous packaging; in the logistics area, cardboard and wood; in offices, paper, plastic, and organic waste. To minimize environmental impact, the company has implemented a separate collection system that allows almost all of the waste produced to be recycled. Osculati is consistently committed to directing the majority of waste towards recycling processes, thus promoting a circular economy model across all its activities.
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