7 The following table presents a mapping of the main elements and stages of the due diligence process, highlighting where and how these aspects are reflected within this Sustainability Report. This approach ensures a clear and transparent overview of the company’s documentation, illustrating Osculati’s commitment to the progressive implementation of the duty of care. KEY ELEMENTS OF THE DUE DILIGENCE PROCESS SECTIONS OF THE SUSTAINABILITY REPORT Integrating the duty of care into governance, strategy, and the business model Reference to: Role of the administrative, management, and supervisory bodies (GOV-1) Information provided to the administrative, management, and supervisory bodies and sustainability issues addressed (GOV-2) Material impacts, risks, and opportunities and their interaction with the strategy and business model (SBM-3) Description of processes to identify and assess material impacts, risks, and opportunities (IRO-1) Engaging stakeholders throughout all key stages of the duty of care process Reference to: Interests and opinions of stakeholders (SBM-2) Description of processes to identify and assess material impacts, risks, and opportunities (IRO-1) Identifying and assessing negative impacts Reference to: Description of processes to identify and assess material impacts, risks, and opportunities (IRO-1) Taking action to address negative impacts ESRS 2 MDR-A - Sections relating to remediation actions and action plans defined for each topic (E1, S1, S4, G1 and Entity-specific) Monitoring the effectiveness of actions and communicating ESRS 2 MDR-T - Sections relating to targets for each topic (E1, S1, S4, G1 and Entityspecific)
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