BILANCIO DI SOSTENBILITÀ 2024 General Information CRITERIA FOR REPORTING BP-1 – General criteria for the preparation of sustainability reports, BP-2 – Disclosure relating to specific circumstances This document constitutes the Sustainability Report of Osculati S.r.l., prepared in accordance with Legislative Decree No. 125 of 6 September 2024, which transposes into Italian law Directive (EU) 2022/2464 (the so-called Corporate Sustainability Reporting Directive, hereinafter “CSRD”). The document has been prepared with the aim of ensuring the comprehensibility of information related to Osculati’s activities, as well as compliance with the qualitative characteristics of the enterprise as outlined in ESRS 1, Appendix B, of the Commission Delegated Regulation (EU) 2023/2772, implementing the above-mentioned European Directive. This report communicates sustainability-related information exclusively with reference to Osculati S.r.l., even though the Lucca branch has also long been committed to sustainability initiatives. Where possible, a comparison with the 2023 and 2022 financial years is provided. In accordance with the principle of materiality, the information included in this Sustainability Report concerns the most significant aspects of the upstream and downstream value chain; this does not imply the disclosure of information regarding all actors in the value chain (with the exception of Scope 3 emissions, which include specific data related to the value chain). The sustainability reporting does not include information required by other regulations containing obligations to disclose sustainability information, nor by generally accepted sustainability standards. The qualitative and quantitative data collected and reported herein are derived from direct measurements and assessments.
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