| General Information |
4 |
| CRITERIA FOR REPORTING |
4 |
| BP-1 – General criteria for the preparation of sustainability reports, BP-2 – Disclosure relating to specific circumstances |
4 |
| Governance |
5 |
| GOV-1; GOV-3; GOV 5 – Role of the administrative, management, and supervisory bodies; integration of sustainability performance into incentive systems; risk management and internal controls over sustainability reporting |
5 |
| GOV 2 – Information Provided to the Administrative, Management, and Supervisory Bodies and Sustainability Issues Addressed |
6 |
| GOV-4 – Statement on the Duty of Care |
6 |
| StrategY |
8 |
| SBM-1 – Strategy, Business Model, and Value Chain |
8 |
| SBM-2 – Interests and Opinions of Stakeholders |
14 |
| SBM-3–Material Impacts, Risks, and Opportunities and Their Interaction with Strategy and the Business Model |
16 |
| Management of Impacts, Risks, and Opportunities |
16 |
| IRO-1 – Description of the Process for Identifying and Assessing Material Impacts, Risks, and Opportunities |
16 |
| IRO-2 – ESRS disclosure obligations subject to the company’s sustainability statement |
27 |
| 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 ... |
27 |
| Environmental Information |
27 |
| ESRS E1 - CLIMATE CHANGE |
27 |
| E1-1 – Transition plan for climate change mitigation |
27 |
| E1-2 – Policies on climate change mitigation and adaptation |
27 |
| E1-3 – Actions and resources related to climate change policies |
28 |
| E1-4 – Climate change mitigation and adaptation targets |
28 |
| E1-5 – Energy consumption and energy mix |
29 |
| In addition, the energy intensity associated with activities in high climate-impact sectors is 0.000023309 MWh/€ (0.023 kWh/€). |
30 |
| E1-6 – Gross GHG emissions by scope 1, 2, and 3, and total GHG emissions |
30 |
| ESRS E2 – POLLUTION, ESRS E4 – BIODIVERSITY AND ECOSYSTEMS (QUALITATIVE) |
34 |
| ESRS E5 – RESOURCE USE AND CIRCULAR ECONOMY |
34 |
| E5-1 – Policies on Resource Use and Circular Economy |
34 |
| 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, reus... |
34 |
| E5-2 – Actions and Resources Related to Resource Use and Circular Economy |
35 |
| The company has also developed initiatives for digitalization and dematerialization of processes, particularly in accounts payable, introducing tools such as document matching with Data Matrix technology and digital document management functions. Thes... |
36 |
| E5-4 – Incoming Resource Flows |
36 |
| E5-5 – Outgoing Resource Flows |
37 |
| Social Information |
38 |
| ESRS S1 - OWN WORKFORCE |
38 |
| S1-1 – Policies related to the workforce |
38 |
| S1-2 – Processes for workforce engagement and worker representatives regarding impacts |
39 |
| S1-3 – Processes to remedy negative impacts and channels for raising concerns |
39 |
| S1-4 – Actions on significant impacts, risk management, opportunities, and effectiveness |
40 |
| Although no formal company climate surveys are conducted, the Human Resources Office monitors potential issues. For example, as in 2023, a psychological coaching program was implemented, helping employees develop awareness of group dynamics, value div... |
44 |
| S1-5 – Objectives related to managing relevant impacts, enhancing positive impacts, and addressing risks and opportunities |
44 |
| To date, the Company has not defined specific quantitative or qualitative prospective objectives regarding its workforce. |
44 |
| S1-6 – Employee Characteristics |
44 |
| S1-7 – Characteristics of Non-Employee Workers in the Company's Workforce |
47 |
| S1-8 – Coverage of collective bargaining and social dialogue |
48 |
| S1-9 – Diversity Metrics |
48 |
| S1-12 – Protected categories |
50 |
| S1-13 – Training and Skills Development Metrics |
51 |
| S1-14 – Health and Safety Metrics |
53 |
| S1-15 – Work-Life Balance |
53 |
| S1-16 – Remuneration Metrics |
54 |
| S1-17 – Incidents, Complaints and Severe Human Rights Impacts |
55 |
| ESRS S4 - Consumers and End Users |
57 |
| S4-1 – Policies related to consumers and end users |
57 |
| S4-2; S4-3; S4-4 – Processes to engage consumers and end users regarding impacts, to address negative impacts, and channels for expressing concerns and relevant actions |
59 |
| S4-5 – Targets related to the management of material negative impacts, the enhancement of positive impacts, and the management of material risks and opportunities |
60 |
| Governance Information |
63 |
| ESRS G1 - CORPORATE CONDUCT |
63 |
| G1-1 – Policies on Corporate Culture and Business Conduct |
63 |
| G1-3 – Prevention and Detection of Active and Passive Corruption |
66 |
| G1-4 – Cases of Active or Passive Corruption |
66 |
| ANNEXES |
67 |
| Pagina vuota |
II |
| Pagina vuota |
77 |