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Table of contents General information 1. Letter to Stakeholders 2. Main Group KPIs 3. The Group's business areas 3.1 Vision, Mission and Corporate Values 3.2 Divisions and final sectors of use 3.3 Strategic objectives of the Group 4. The Group's ESG strategy 4.1 Corporate Commitment and SDGs 4.2 Double materiality analysis 5. Governance 5.1 Organisational model 5.2 Code of Ethics 5.3 Security and data protection 5.4 Taxonomy 6. Environmental sustainability 6.1 Impact and objectives 6.2 Decarbonisation targets 6.3 The environmental management system 6.4 Integrated Environmental Authorisation (IEA) 6.5 Biodiversity 6.6 Waste management 6.7 Water resources 6.8 Atmospheric emissions 6.9 Research and development 7. People 7.1 Introduction 7.2 The Laminazione Sottile People 7.3 Diversity, inclusion and equal opportunities 7.4 Training 7.5 Corporate Welfare and Trade Union Relations 8. Occupational health and safety protection 8.1 Health and safety in the workplace 9. Supply chain 9.1 Supply chain management 10. Stakeholders 11. Economic value generated and distributed 12. Local Communities 13. Associations 14. Performance data and indicators 15. GRI – ESRS correspondence table

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General information

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General information Founded in 1923, the company initially specialises in the production of capsules and tubes. Subsequently, it undertook a process of vertical integration, introducing aluminium rolling. In the 1960s, the plant was transferred to a 200,000 m2 site in the industrial zone of San Marco Evangelista (CE), which is still in operation today and produces aluminium rolls. Production has grown year after year, and in 2016 it broke the threshold of 100,000 tonnes per year.

The company is one of Europe's biggest manufacturers of rolled aluminium, with exports representing over 65% of total production. Since 1991, the company has been pursuing an expansion strategy through the creation and acquisition of other companies, integrating other production processes downstream and the distribution of products in specific geographical areas. Today, Laminazione Sottile is the parent company of an international network that includes 10 companies distributed across 7 countries.

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1. Letter Lettera to Stakeholders agli Stakeholder (GRI 2-22) (GRI 2-22)

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1. Letter to Stakeholders 2024 was a year unlike any other for the Laminazione Sottile Group: having passed the 100-year milestone, our vision was the process of change, which had already begun some time ago, reaching a turning point. An evolution based first and foremost on reorganisation of the Group into 3 operating divisions (Rolling, Coating and Container Division), on a strong managerial approach and on strengthening the skills of all our people. Our commitment to sustainability has translated into further development of our environmental performance improvement objectives: alongside the decarbonisation targets for 2025, 2030 and Net Zero, we have added objectives to reduce our product’s carbon footprint by 2030. A strategy that sees two combined actions: on the one hand, doubling of the amount of secondary aluminium to be used in production; on the other, halving of the emission factor of the primary aluminium we purchase given that this metal is necessary and, for technical and production reasons, cannot be eliminated. The word Sustainability has for us not only a meaning strongly linked to the protection of the environment but also a social meaning: improvement of work experience in our companies, awareness and openness towards Diversity and commitment to actual Inclusion, as well as support for local communities. We have long supported cultural and public benefit initiatives, promoting projects to combat food wastage and supporting local communities with donations of thousands of

aluminium containers for public and social canteens. We also collaborate with the scientific community, sponsoring conferences and sharing our know-how, promoting values of innovation and circulation of knowledge. In fact, we believe that our role is not only linked to production activities but also takes the form of playing a positive role in the communities in which we operate. Innovation since 1923: a statement that we have been using for many years, because it represents the heart of our strategy. Customer focus sees us committed to developing solutions that respond to the emerging needs of the market and our partners. We therefore continue to invest in cutting-edge systems to guarantee high quality products and excellent service: this dedication has allowed us to build lasting relationships and consolidate our position as a global player. Investments do not only concern our infrastructure, but also our people. The training of our employees is a key element for our success: each of them must possess the necessary tools to develop their potential. The Guido Moschini Academy, now in its fourth year of activity, has optimised its training, skills development and on-the-job learning paths, with over 20,000 hours of training provided in 2024. We therefore thank all the people of the Laminazione Sottile Group for the support and momentum with which they actively contribute to the growth of our Group.

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2. Main Group KPIs 2. Principali KPI del Gruppo (GRI 2-6) (GRI 2-6)

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2. Main Group KPIs GROUP NUMBERS

10 70 +4.5% 1,339 SITES

COUNTRIES IN WHICH THE GROUP EXPORTS STAFF INCREASE CORPORATE POPULATION

708,916,488

REVENUES

43,318,966

EBITDA

GOALS (Baseline 2022): 1. DECARBONISATION: 50% reduction in the carbon footprint of emissions by 2030 2. "GREEN" ALUMINIUM: reduction of the average emission factor of primary aluminium by 50% by 2030 3. CIRCULARITY: 100% increase in external scrap by 2030

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3. The Group's business areas (GRI 2-1, 2-2, 2-6)

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3. The Group's business areas THE GROUP'S COMPANIES The Laminazione Sottile Group has its roots in the company of the same name founded in Naples in 1923, specialising in the production of semi-finished aluminium products. Initially focused on the production of toothpaste capsules and tubes, the company embarked on a path of industrial growth aimed at the diversification of products and markets, accompanied by continuous investments in human resources, technologies and production systems. In the 1960s the plant was moved to the industrial area of San Marco Evangelista (CE), where it currently operates on an area

of 200,000 m² for the production of aluminium rolls. Production capacity has steadily increased, exceeding 100,000 tons per year in 2016. Today, the Group is one of the leading European producers of aluminium rolls, with over 65% of production destined for export. Since 1991, it has pursued an ambitious expansion plan, founding and acquiring new companies, thus expanding its presence along the production chain and in strategic international markets.

LAMINAZIONE SOTTILE S.P.A. (Parent company) SITE: S. Marco Evangelista (CE) - Italy FOUNDATION: 1923 ACTIVITY: Manufacture of aluminium coils and sheets and alloys for industrial applications

CONTITAL S.R.L.

IPS INDUSTRIAL PACKAGING SOLUTION S.R.L.

SITE: Pignataro Maggiore (CE) - Italy

SITE: Alessandria (AL) - Italy

FOUNDATION: 1991 ACTIVITY: Manufacture of containers, trays and plates in bare and lacquered aluminium; aluminium foil, clingfilm and baking paper; PET containers

ACQUISITION: 2015 Activity: Manufacture of thin lacquered aluminium tapes for flexible packaging and industrial applications

I2R KOREA COMPANY LIMITED

ITALCOAT S.R.L.

SITE: Seoul - South Korea

SITE: Pignataro Maggiore (CE) - Italy FOUNDATION: 1993 ACTIVITY: Manufacture of lacquered aluminium coils and sheets for industrial applications

FOUNDATION: 2016 ACTIVITY: Distribution of aluminium containers for food use

PLLANA GMBH

I2R PACKAGING SOLUTIONS LTD

SITE: Sachsenheim - Germany

SITE: Telford (Birmingham) - United Kingdom ACQUISITION: 2009 ACTIVITY: Production of bare and lacquered aluminium containers for food use

ACQUISITION: 2018 Activity: Distribution of bare and lacquered aluminium foil and sheets

CONTITAL TURKEY

I2R INC.

SITE: Çerkezköy / Tekirdağ - Turkey FOUNDATION:

SITE: Richmond (Virginia) - USA

2019 ACTIVITY: Production of aluminium containers and rolls for food use

FOUNDATION: 2020 ACTIVITY: Distribution of aluminium containers for food use

NORTHAMERICAINC.

I2R NORTH AMERICA INC. SITE: Toronto (Ontario) - Canada FOUNDATION: 2023 ACTIVITY: Production of bare and lacquered aluminium containers for food use

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GROUP EVOLUTION

2023 i2r North America inc.

2019

2020

Contital Turkey

i2r inc.

2016

2018

i2r Korea Company LTD

Pllana GmbH

2009

2015

i2r Packaging Solutions LTD

IPS - Industrial Packaging Solution S.r.l.

1991

1993

Contital S.r.l.

Italcoat S.r.l.

1923 Laminazione Sottile S.p.A.

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SITES AND CERTIFICATIONS SEDI E CERTIFICAZIONI Nel 2019, Gruppo Laminazione Sottile aderito In 2019, the ilLaminazione Sottile Group joined thehaAluminium all’Aluminium Stewardship Initiative (ASI), un consorStewardship Initiative (ASI), an international non-profit consorzio internazionale senza scopo di lucroand chesocial promuove tium that promotes rigorous environmental standards along the entire aluminium chain.lungo Confirming its standard ambientali e socialisupply rigorosi l’intera commitment to responsible and sustainable production, in filiera dell’alluminio. A conferma del proprio impegno verso una produzione responsabile e sostenibile, nel

gennaio il Gruppo ha ottenuto successo la January 20212021 the Group successfully obtainedcon ASI Performance certificazione ASIforPerformance Standard gli and staStandard certification the Laminazione Sottile, per Italcoat diconsolidating Laminazione Italcoat IPS, consoIPSbilimenti plants, thus itsSottile, role within a globale network orilidando così il proprio ruolo all’interno di una rete ented towards excellence and transparency. globale orientata all’eccellenza e alla trasparenza.

10 10Companies Aziendeinin77Countries Paesi PLLANA PLLANA

ISO 9001:2015

I2RN. N. AMERICA AMERICA I2R CONTITAL TURKEY CONTITAL TURKEY

I2R I2R UK UK

BRCGSGRADE GRADE AA+ BRCGS A A+

BRCGSGRADE GRADE A+ BRCGS A+

I2R KOREA I2R KOREA I2R INC. INC.

IPS

ISO 9001:2015; ISOISO 14001:2015; 45001:2018;BRCGS BRCGS EMAS; ISO 9001:2015; 14001:2015;ISO ISO 45001:2018; AA;AA; EMAS; ECOVADIS GOLD RATING;ASI ASIPERFORMANCE PERFORMANCE STANDARD; HALAL ECOVADIS GOLD RATING; STANDARD ; HALAL

CONTITAL CONTITAL

BRCGSGRADE GRADE A A+; ISO 9001:2015; ISO 14001:2015; ISO 45001:2018; BRCGS AA+; ISO 9001:2015; ISO 14001:2015; ISO 45001:2018; EMAS; ECOVADIS SILVER RATING EMAS; ECOVADIS SILVER RATING

ITALCOAT ITALCOAT

ISO9001:2015; 9001:2015; 14001:2015; ISO 45001:2018; EMAS; AEO-F; ISO ISOISO 14001:2015; ISO 45001:2018; EMAS; AEO-F; ECOVADIS GOLD RATING; ASI PERFORMANCE ECOVADIS GOLD RATING; ASI PERFORMANCE STANDARD;STANDARD; KASHERUT K ASHERUT

LAMINAZIONE LAMINAZIONE SOTTILE SOTTILE

ISO9001:2015; 9001:2015; 14001:2015; ISO 45001:2018; SA 8000:2014; EMAS; ISO ISOISO 14001:2015; ISO 45001:2018; SA 8000:2014; EMAS; AEO-F; IATF 16949:2016; ECOVADIS COMMITTED ASI PERFORMANCE STANDARD; AEO-F; IATF 16949:2016; ECOVADISRATING; COMMITTED RATING; ASI KASHERUT PERFORMANCE STANDARD; K ASHERUT

ASI CERTIFICATIONASI CERTIFICAZIONE Nel corso delSottile Gruppo LamiDuring 2021,del the2021, plantsgli of stabilimenti the Laminazione Group, in nazione Laminazione Sottile, in particolare Laminazione Sottile, particular Sottile, Italcoat and IPS, achieved an Italcoat emilestone IPS, hanno un importante traimportant in theconseguito field of sustainability and corporate responsibility, obtainingdi thesostenibilità ASI Performance Standard Certifiguardo in ambito e responsabilità cation. This recognition, by the Consortium aziendale, ottenendoissued la Certificazione ASIAluminium PerforStewardship Initiative (ASI), is one of the most relevant internamance Standard. Questo riconoscimento, rilasciato tionally for the entire aluminium supply chain,Initiative as it establishes dal Consorzio Aluminium Stewardship (ASI), strict covering environmental, social and governance è unocriteria dei più rilevanti a livello internazionale per l’inaspects. ASI Certification is designed to stabilisce criteri ritera filiera dell’alluminio, poiché gorosi che coprono aspetti ambientali, sociali e di governance. La Certificazione ASI è concepita per

promote responsible and transparent management throughpromuovere una gestione responsabile e trasparente out the tutta aluminium value chain and it integrates perfectly with lungo la catena del valore dell’alluminio, e si inother certification schemes already adopted by the Group, tegra perfettamente con altri schemi di certificazioincluding ISO 14001:2015 (environmental ISO ne già adottati dal Gruppo, tra cui management), ISO 14001:2015 45001:2018 (occupational health and safety) and SA 8000:2014 (gestione ambientale), ISO 45001:2018 (salute e sicu(social between these standards soalrezza responsibility). sul lavoro) eAlignment SA 8000:2014 (responsabilità lows for a systemic and consistent approach to managing comciale). L’allineamento tra questi standard consente di pany performance, reducingsistemico environmental impactsnella and proadottare un approccio e coerente gemoting a safe and human rights-friendly work environment. stione delle performance aziendali, riducendo gli impatti ambientali e promuovendo un ambiente di lavoro sicuro e rispettoso dei diritti umani.

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The ASI Performance Standard evaluates the organisation according to a detailed set of requirements including occupational health and safety, environmental protection, ethical governance and sustainability of the supply chain. In this context, the Laminazione Sottile Group has implemented an integrated management system, fully consistent with the requirements of the Standard, based on compliance with the 11 fundamental principles established by the ASI. These principles include, but are not limited to, respect for workers' rights, the responsible management of natural resources, transparency in operations and a commitment to continuous improvement. To ensure the compliance and effectiveness of this system, an annual audit is conducted by a third party certification body, which reviews and confirms compliance with the requirements. This external audit process is a key element to ensuring the reliability of the system, improving company performance over time and consolidating the trust of stakeholders, customers and business partners.

11 ASI STANDARD PRINCIPLES • Business Integrity • Policy and Management • Transparency • Sustainable Materials Management • Greenhouse Gas Emissions • Emissions, Discharges and Waste • Water Management • Biodiversity • Human Rights • Workers’ Rights • Occupational Health and Safety

SA 8000 ETHICAL CERTIFICATION Laminazione Sottile adopts, applies and shares with the Group companies a Social Responsibility management system consistent with the SA8000 international standard, aimed at certifying, in line with the provisions of the Code of Ethics adopted by the Group, compliance with the fundamental principles established by the Universal Declaration of Human Rights, ILO conventions and current national and international legislation on human rights and labour. As confirmation of the full corporate commitment to act responsibly and to achieve the highest ethical-social standards and sustainable development of the business, Laminazione Sottile has adopted the Policy for Social Responsibility (SA8000) which establishes compliance with the requirements imposed by the Standard regarding:

• Child labour • Forced and compulsory labour • Health and safety • Freedom of Association and Right to Collective Bargaining • Discrimination • Disciplinary Practices • Working Hours • Remuneration • SA 8000 management system

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In order to ensure implementation and correct application of the SA8000 standard, the Social Performance Team (SPT) was established, consisting of representatives of company management and a worker representative. In addition, multiple channels are open to all workers as well as to external stakeholders in order to make reports, complaints or suggestions (even anonymously)

regarding social responsibility. The Group constantly monitors these issues, ensuring continuous compliance with existing policies and procedures and providing specific training for all new hires.

3.1 Vision, Mission and Corporate Values

VISION A company modelled on aluminium: Innovative and reliable, dynamic and sustainable.

MISSION Our mission is to generate value: •

becoming partners of our customers and supporting them in their growth;

•

expressing a corporate culture based on responsibility, sharing of values, communication and achievement of objectives.

The vision and mission of the Laminazione Sottile Group are shared with all employees and collaborators from the moment they join and are strengthened over time through internal communication activities and engagement initiatives, such as themed groups, sporting and cultural events. This approach makes strategic guidelines an integral part of the company culture and daily experience. The Group's identity is based on common values, shared by all the companies in the network, which guide strategic and operational choices and represent a constant reference for all the Group's people.

RESPONSIBILITY TOWARDS: THE COMPANY We pursue results with respect for employees, customers and suppliers, creating value and spreading the culture of work in the region where we operate.

PEOPLE We take care of our employees and their safety. We value people who express passion in their work, ethics, integrity and fairness.

THE ENVIRONMENT

OUR HISTORY

We are committed to reducing the impact of our activities on the environment, optimising resources according to a sustainable growth model.

We want to live up to our past, steering our Group into the future, ensuring continuity and development while still respecting tradition.

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3.2 Divisions and final sectors of use The versatility of aluminium, combined with the wide range of products and markets served, represents one of the Group's main strengths, which can thus modulate its business strategies in response to the market. The Group's companies are structured in three divisions:

Light bulbs, neon light caps • Adhesive tapes • Cables • Multilayer pipes • Honeycomb panels • Bulbs, neon tubes

ROLLING DIVISION Production of bare aluminium rolls

COATING DIVISION Surface treatments and painting of aluminium rolls

CONTAINER DIVISION Production of aluminium containers, tubs and rolls

• Insulating panels

CONSTRUCTION/INTERIOR DESIGN • Roofs, panels, suspended ceilings, roof capping • Roller shutters, shutters • Raised floors

HVAC-R • Radiator fins, evaporators

These divisions are joined by three companies dedicated to the distribution of the Group's products in specific geographical areas, guaranteeing a widespread presence and an efficient service in international markets. ROLLING AND COATING DIVISION The semi-finished products produced by Laminazione Sottile (bare aluminium), Italcoat and IPS (lacquered and moulded aluminium) are used in a wide range of application sectors. These are the main areas of application of aluminium rolls:

• Heat exchangers • Cooling panels • Hoses

AEROSPACE • Structural components • Non-structural components

INDUSTRIAL APPLICATIONS • Heat and acoustic shields • Batteries • Structural components • Non-structural components

RIGID PACKAGING • Pharmaceutical capsules • Bottle closures (wine, mineral water, oil) • Boxes and lids for food or cosmetic use

SEMI-RIGID PACKAGING • Containers and tubs • Containers for candles

FLEXIBLE PACKAGING • Closures for bottles • Chocolates • Yoghurt and creams • Small cheeses

CONTAINER DIVISION For the Containers Business Unit, focused on the production of finished products, the main reference market is food. The companies mainly operate in the B2B sector, also offering a limited range of products designed for the B2C market. Direct supply is mainly aimed at the following categories of customers: • Food industries • Distributors • Cash&carry, wholesalers • GDO (Private Label and Contital brand) • Packers Some products are destined for additional outlet markets such as the beauty and floriculture sectors.

• Blisters and coldforms

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3.3 Strategic objectives of the Group The main strategic guidelines of the Laminazione Sottile Group are as follows: •

Growth policies on the domestic and foreign markets also through acquisition operations;

•

Promoting the use of aluminium, highlighting its qualities and low environmental impact thanks to its infinite recyclability. The Group is constantly seeking solutions that, starting from the roll, make it possible to create lighter, better-performing products with an optimum design;

•

Protecting the environment by investing in technologies to reduce environmental impact, improving energy efficiency, reducing emissions (including greenhouse gases), water

consumption, and promoting the use of renewable energy, as well as energy recovery and the reduction of solid waste to be sent to landfill; •

Promoting employee well-being and growth through training and skills development programs, both in the field and in the classroom.

Strategic priorities include the internationalisation and promotion of the aluminium produced by the Group's companies, a material that combines high quality standards and a focus on sustainability.

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4. The La strategia del Gruppo 4. Group's ESGESG strategy (GRI2-23, 2-23,3-1, 3-1, 3-2, (GRI 3-2, 3-3)3-3)

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4. The Group's ESG strategy 4.1 Corporate Commitment and SDGs In September 2015, more than 150 international leaders adopted the 2030 Agenda for Sustainable Development at the United Nations, with the aim of encouraging global development, promoting human well-being and protecting the environment. The Agenda is divided into 17 Sustainable Development Goals (SDGs) to be achieved by 2030. Conscious of its responsibility in the path towards sustainability, Laminazione Sottile supports the Ten Principles of the United Nations Global Compact relating to human rights, labour, the environment and the fight against corruption. We express our commitment to making the United Nations Global Compact and its principles an integral part of our company’s strategy, culture and daily operations, as well as to participating in collaborative projects that promote the broader development goals of the United Nations, particularly the Sustainable Development Goals. We support public accountability and transparency and we therefore undertake to report annually on the progress made, starting from the calendar year following accession to the United Nations Global Compact, according to the CoP policy established by the initiative itself.

The following are the actions taken by the Laminazione Sottile Group to pursue the principles of the UN Global Compact and the SDGs objectives:

•

Most of the waste produced in 2024 is classified as non-hazardous.

•

A residual portion of waste is destined for disposal.

•

Through the construction of an innovative filtering earth drying plant, a significant reduction in waste earth to be disposed of was recorded.

•

Installation of air handling units (AHU) for the conditioning of electrical control rooms with a consequent reduction in CO2 emissions.

•

By installing a system with "No Rinse" technology, there was a significant reduction in the sludge produced.

•

The Group is committed to maximising the reuse of waste materials from production processes.

•

Installation of an AIRPURE rolling fluid recovery system to reduce VOC emissions.

•

New painting line that reduces VOCs (Volatile Organic Compounds) through the oxidation of solvents, thus recovering the heat produced.

•

Installation of recovery systems including plate heating furnaces and thermal and regenerative treatments on all melting furnaces, which have allowed a reduction in natural gas consumption and in CO2 emissions.

•

Installation of indoor and outdoor LED lights with a saving in electricity consumption.

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•

Installation of photovoltaic systems for the self-production of renewable energy.

•

Reduction of natural gas consumption for the heating of process fluids through a heat recovery system from the smelter chimneys.

•

Installation of inverters on pump and fan motors that have led to significant savings.

•

Installation of incineration systems for solvents from paint lines with RTO (Regenerative Thermal Oxidiser) technology, thus resulting in a decrease in average monthly consumption of natural gas and a saving of CO2.

•

Postcombustor fumes heat recovery system which resulted in a saving in natural gas.

•

Start-up of a new rolling system that will allow hot rolling to obtain lower thicknesses, generating considerable savings due to the lower quantity of energy used.

•

Recovery of almost all plant cooling water and reuse, together with appropriately treated process water

•

Withdrawal of water limited to the quantities necessary for the replenishment of evaporation.

•

Presence of a Code of Ethics that provides for explicit recognition, protection and inclusion among company employees, regardless of age, gender, disability, race, ethnicity, origin, religion and economic conditions.

•

Through collaboration with the Massimo Leone Foundation, a number of training courses have been set up dedicated to persons experiencing social marginality.

•

Collaborative activities with social canteens, in Italy as well as in Turkey and England, donating thousands of aluminium containers to provide food assistance to persons in precarious economic conditions or to support the populations affected by the earthquake in Turkey and Syria.

•

Support to the AIRC Foundation and to the Umberto Veronesi Foundation in order to disseminate information on correct lifestyles to prevent oncological diseases.

•

Support to the Telford Crisis Support Foundation in England to provide assistance to persons in need in Telford and Wrekin and to the Alzheimer's Society dedicated to raising funds for disease research and family care services. Collaboration with the association Mind, which specialises in providing personal assistance and legal support in the field of mental health.

•

Support to the Community of Sant'Egidio for launch of the ‘’Casa dell'Amicizia’’ in Naples where peace education activities dedicated to the children of the neighbourhood can be conducted.

•

Collaboration with internationally accredited journals on the impacts of aluminium.

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•

Collaboration with universities for participation in scientific and dissemination conferences with students.

•

Management of projects for internships, undergraduate and doctoral theses conducted in the production or research area

•

Promotion of the well-being and professional growth of each employee through a strategy aimed at training and skills development, both through practical experience in the field and through classroom-based training courses.

•

Development of cross-cutting training courses dedicated to Operators in various business areas (Production, Quality, HSE, HR, Quality Assurance, Continuous Improvement).

•

Leadership training programmes for managers and soft and technical skills development courses for our Young Talents.

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4.2 Double materiality analysis The Laminazione Sottile Group adopts an approach based on ddouble materiality, which assesses both the impact of sustaina-bility issues on the business and the influence of corporate ac-tivities on society and on the environment. This method can be used to identify and prioritise the most relevant environmen-tal, social and governance (ESG) issues, generating value for all stakeholders and actively contributing to a sustainable future. Through the materiality analysis, it was possible to:

Materiality is an essential pillar of our commitment to sustainability. Stakeholder engagement and impact assessment make our business more resilient, responsible and in line with societal expectations. This approach reflects our awareness of the importance of understanding and managing the repercussions of our operations on the environment, on people and on the economy, promoting ethical practices for lasting and sustainable growth.

•

identify the most significant ESG issues for our stakeholders, considering their perception of the impact along the entire value chain, in terms of opportunities and risks for the company;

•

guide the definition of the content to be included in our sustainability reporting;

•

strengthen trust and dialogue with key stakeholders, integrating their expectations and priorities into our strategy.

As a global player, we recognise that ESG issues can significantly influence market access, reputation, business continuity and the development of new opportunities. The do u b l e materiality analysis, or the "inside-out" perspective focused on the effects of our activities on society, on the environment and on the economic-financial profile, played a central role in defining the contents of our Sustainability Report.

Below is a summary of the activities split into macro-areas that could potentially have a material and financial impact on the Laminazione Sottile Group: ENVIRONMENTAL IMPACT The activities of the Laminazione Sottile Group, from the procurement of raw materials to logistics and waste management, generate significant environmental impacts. The use of energy from non-renewable sources, emissions of greenhouse gases and air pollutants (SOx, NOx, VOC, CO), together with the ineffective management of

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wastes and hazardous substances, contribute to climate change, air pollution and loss of biodiversity. High water consumption at various stages of the value chain, especially in water-risk areas, can cause scarcity and contamination of water resources, compromising ecosystems and local communities. To reduce these impacts, the Group has begun to prioritise the use of secondary raw materials and to adopt technologies with less environmental impact, promoting a logic of circular economy and sustainability. HEALTH, SAFETY AND AIR QUALITY Industrial emissions can compromise air quality and public health, especially in areas close to plants. Activities must therefore be carefully monitored to reduce risks to workers and to local communities, adopting preventive measures and advanced technologies.

ETHICS, TRANSPARENCY AND GOVERNANCE Failure to comply with product safety regulations, adopting unfair practices such as fraud, corruption, conflicts of interest or late payments to suppliers, can damage the market, corporate reputation and customer trust. It is essential to implement effective codes of ethics, transparency policies and control mechanisms. DATA PROTECTION AND TRANSPARENT COMMUNICATION Ineffective handling of personal data can compromise customer privacy. Promoting transparency and fairness in communication and ensuring access to clear information about products and services is essential to building trust and strong relationships with consumers.

WASTE AND HAZARDOUS SUBSTANCE MANAGEMENT Inadequate waste and chemical management can contaminate soil and water, harm biodiversity and human health and hinder the circular economy. It is essential to improve collection, treatment and disposal, preventing environmental and health impacts. HUMAN RIGHTS, WORKING CONDITIONS AND EMPLOYEE HEALTH Failure to respect human rights and the health and safety regulations can lead to injury, exploitation and serious inequalities, especially in countries with weak regulations. It is essential to ensure safe working conditions, equal opportunities, freedom of association and respect for diversity throughout the value chain. SOCIAL AND ECONOMIC DEVELOPMENT Laminazione Sottile contributes to local economic growth, generating direct and indirect employment and promoting employee well-being through welfare, training and work-life balance programmes. The commitment to an inclusive and fair working environment strengthens social cohesion and corporate reputation.

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Analisi di Analysis materialità | Impatto Materiality | Material Impact materiale 01 01

Infortuni e incidenti mancato presidio delle normative suworkplace salute e(S1) sicurezza sul luogo di lavoro (S1) Accidents and injuries duedovuti to failuread toun comply with health and safety regulations in the

02 02

Contributo al dialogo sociale, alla libertà di associazione e alla contrattazione collettiva (S1) Contribution to social dialogue, to freedom of association and to collective bargaining (S1)

03 03

Generazione di emissioniemissions climalteranti e aumento della temperatura terrestre dovute attività aziendali fuel mediante Generation of climate-altering and increase in earth temperature due to business activities throughalle electricity consumption, consumption and other il consumo(E1-E4) di energia elettrica, il consumo di combustibili ed altri consumi (E1- E4) consumption

04 04

Generazione di emissioni climalteranti e sostanze inquinanti dovute alle attività aziendali con ricadute potenzialmente negative sulla salute Generation of climate-altering emissions and pollutants due to company activities with potentially negative repercussions on the health of the impacted communities delle comunità impattate e sull'ecosistema circostante (S3) and on the surrounding ecosystem (S3)

05 05

Inquinamento dell'aria dovuto alle emissioni atmosferiche generate dalle operazioni di produzione (E2) Air pollution due to atmospheric emissions generated by production operations (E2)

06 06

Depauperamento della due risorsa all'utilizzo di acqua di processo (E3) Depletion of water resources to theidrica use ofdovuta process water (E3)

07 07

Contributo alla crescita lavorativa ed occupazionale del territorio grazie allo svolgimento in loco di attività produttive (S3) Contribution to the growth of employment and of the number of workers in the area thanks to the implementation of production activities on site (S3)

08 08 09 09

Contributo al benessere dei dipendenti mediante lo sviluppo di programmi di welfare aziendale dedicati, l'erogazione di salari adeguati e la Contribution to the well-being of employees through the development of dedicated corporate welfare programs, the paying of adequate wages and the promotion of a promozione di un giusto equilibrio vita privata-lavoro (S1) fair work-life balance (S1) Inquinamento dell'ambiente circostante dovuto ad una non corretta gestione, raccolta o smaltimento dei rifiuti prodotti Pollution of the surrounding environment due to incorrect management, collection or disposal of waste produced daLaminazione Laminazione Sottile by Sottile (E5) (E5)

10 10

Inquinamento dell'ambiente circostante dovuto ad una non corretta gestione delle sostanze preoccupanti e molto Pollution of the surrounding environment due to incorrect management of concerning preoccupanti prodotte nelle fasi produttive di Laminazione Sottile (E2) and of very concerning substances produced in the production phases of Laminazione Sottile (E2)

11 11 12 12

Incremento e valorizzazione delle competenze mediante specifiche attività di sviluppo e formazione erogate Increase and enhancement of skills through specific development and training activities provided ai dipendenti (S1) to employees (S1) Creazione di disuguaglianza sociale e lavorativa a causa della violazione e del mancato rispetto dei diritti umani sul luogo Creation of social and employment inequality due to the breaching in andpaesi non-respect rights in the work place, di lavoro, comprese le diversità e le pari opportunità extra of EUhuman (operazioni dirette) (S1) including diversity and equal opportunities in non-EU countries (direct operations) (S1) Distorsione del mercato a causa di episodi di frode e corruzione (G1) Distortionof the market due to episodes of fraud and corruption (G1)

14 14

Distorsione del mercato a causa di episodi di conflitti di interesse e comportamenti anti competitivi (G1) Market distortion due to episodes of conflicts of interest and anti-competitive behaviour (G1)

15 15

Creazione di disuguaglianza sociale e lavorativa a causa della violazione e del mancato rispetto dei diritti umani sul luogo Creation of compresi social and employment inequalityedue to the breaching lack EU of respect for human rights in(S1) the work place di lavoro il lavoro forzato minorile in paesiand extra (operazioni dirette) including forced and child labour in non-EU countries (direct operations) (S1)

16 16

Inquinamento dell'acqua dovuto ad una non corretta gestione, raccolta o smaltimento dei rifiuti prodotti da Laminazione Sottile (E2) Water pollution due to improper management, collection or disposal of waste produced by Laminazione Sottile (E2)

17 17

Inquinamento del suolo dovuto ad una non corretta gestione, raccolta o smaltimento dei rifiuti prodotti da Laminazione Sottile (E2) Soil pollution due to improper management, collection or disposal of waste produced by Laminazione Sottile (E2)

18 18

Creazione di disuguaglianza sociale e lavorativa a causa della violazione e del mancato rispetto dei diritti umani sul luogo Creation of social and employment inequality due to the breaching and non-respect of human rights in the work place di lavoro, comprese le diversità e le pari opportunità in paesi EU (operazioni dirette) (S1) including diversity and equal opportunities in EU countries (direct operations) (S1) Creazione di disuguaglianza sociale e lavorativa a causa della violazione e del mancato rispetto dei diritti umani sul luogo Creation of social and employment inequality due to the breaching and non-respect of human rights in the work place di lavoroforced compresi il lavoro e minorile in paesi (S1) EU (operazioni dirette) (S1) including and child labour inforzato EU countries (direct operations)

18-19

12-13-14 15-16-17

9-10

2-3

5-6-7 -8-11

Improb. Improb.

Possibile Possible

TABELL A 1: IMPAT TI DIRET TI TABLE 1: DIRECT IMPACTS

Superfic. Limitato Moderato Grave Superfic.LimitedModerateSeriousCatastroph.

SEVERITY SEVERIT Y

19 19

Catastrof.

13 13

Probabile Prob. Effettivo Probable Molto Very Prob. Actual

LIKELIHOOD LIKELIHOOD

AMBIENTE ENVIRONMENT

SOCIAL SOCIAL

GOVERNANCE GOVERNANCE

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Infortuni incidenti riguardare i clienti a causa di un mancato presidio Injuries and e accidents thatche couldpotrebbero affect customers due to failure to comply with product safety regulations (S2)delle normative sulla sicurezza del prodotto (S2)

21 21

Generazione di emissioniemissions climalteranti e sostanze inquinanti dovutewith alle attivitànegative della value chain con ricadute negative Generation of climate-altering and pollutants due to value chain activities potentially repercussions on the health ofpotenzialmente the impacted communities and on sulla salute delle comunità the surrounding ecosystem (S3) impattate e sull'ecosistema circostante (S3)

22 22

Generazione di emissioniemissions climalteranti e aumento della temperatura terrestre mediante il consumption consumo diand energia elettrica, il consumo Generation of climate-altering and increase in earth temperature through electricity consumption, fuel other consumption along the valuedichain combustibili ed altri consumi lungo la value chain (E1) (E1)

23 23

Contributotoalla crescita lavorativa and ed occupazionale delarea territorio alle activities attività performed commerciali lungo Contribution the growth of employment to employment in the thanks tograzie commercial alongsvolte the value chain la (S3)value chain (S3)

24 24

Contributotoalthe benessere dei dipendenti dei by fornitori mediante la sottoscrizione del Codice Etico ed ilprinciples monitoraggio rispetto deiadequate principi Contribution well-being of suppliers' employees signing the Code of Ethics and monitoring compliance with the listed includingdel welfare, training, elencati cui welfare, formazione, salari adeguati e la promozione di un giusto equilibrio vita privata-lavoro (S2) wages and tra the promotion of a fair work-life balance (S2)

25 25

Inquinamento dovuto allegenerated emissioni atmosferiche generate lungo la value chain (E2) Air pollution due todell’aria atmospheric emissions along the value chain (E2)

26 26

Aumento della trasparenza qualità delleto informazioni a disposizione clienti all'attività ed ai ser vizi del Gruppo (G1) Increased transparency and qualityeofdella information available customers relating to the Group'sdei activities andrelative services (G1)

27 27

Depletion of water resources to theidrica activities of actors upstream and downstream the valuee chain (E3)della value chain (E3) Depauperamento della due risorsa dovuto alle attività degli attori aofmonte a valle

28 28

Preser vazione all'acquisto di materia prima Preservation of thedella naturalrisorsa resourcenaturale thanks to grazie the purchase of secondary raw material (E5) seconda (E5)

29 29

Perdita diloss biodiversità causata dall'estrazione di bauxite alluminio), deforestazione e rimozione del suolo (E4) Biodiversity caused by bauxite extraction (aluminium raw material), (materia resulting inprima deforestation and soilcomportando removal (E4)

30 30

Inquinamento dell'ambiente circostante dovuto ad una non corretta gestione, raccolta o smaltimento dei rifiuti prodotti lungo Pollution the surrounding environment due to incorrect management, collection or disposal of waste produced along the value chain (E2) la valueofchain (E2)

31 31

Inquinamento dell'acqua dovuto ad una non corretta gestione, raccolta o smaltimento dei rifiuti prodotti lungo la value chain (E2) Water pollution due to incorrect management, collection or disposal of waste produced along the value chain (E2)

32 32

Inquinamento del suolo management, dovuto ad una non corretta raccolta o smaltimento dei rifiuti prodotti lungo la value chain (E2) Soil pollution due to incorrect collection or disposalgestione, of waste produced along the value chain (E2)

33 33

Infortuni incidenti riguardare i clienti a causa di un mancato presidio Injuries and eaccidents thatche couldpotrebbero affect customers due to failure to comply with product safety regulations (S4)delle normative sulla sicurezza del prodotto (S4)

34 34

Creazione di disuguaglianza sociale e lavorativa a causa della violazione e del mancato rispetto dei diritti umani lungo la value chain, Creation of social and labour inequality due to the breaching and non-respect of human rights along the value chain, including social dialogue, freedom of association and compresi il dialogo sociale, la libertà di associazione e la contrattazione collettiva (S2) collective bargaining (S2)

35 35

Creazione di disuguaglianza sociale e lavorativa a causa della violazione e del mancato rispetto dei diritti umani lungo la value chain, Creation of social and employment inequality due to the breaching and non-respect of human rights along the value chain, including diversity and equal opportunities (S2) comprese le diversità e le pari opportunità (S2)

36 36

Creazione di disuguaglianza sociale e lavorativa a causa della violazione e del mancato rispetto dei diritti umani lungo la value chain, Creation of social and labour inequality due to (S2) the breaching and non-respect of human rights along the value chain, including forced and child labour (S2) compresi il lavoro forzato e minorile

37 37

Inquinamento dell'ambiente circostante dovuto ad una non corretta gestione delle sostanze preoccupanti e molto preoccupanti prodotte Pollution the surrounding environment due to incorrect management of concerning and of very concerning substances produced along the value chain (E2) lungo laofvalue chain (E2)

38 38

Violazione of della privac y deiand clienti perdita Infringement customer privacy loss ofetrust (S4) di fiducia (S4)

39 39

Danni operativi catena approv a causa according del mancato dei fornitori secondo le tempistiche concordate (G1) Operational damagealla to the supply di chain due tovigionamento non-payment of suppliers to the pagamento agreed timelines (G1)

20-21 -22

33-34 -35-36

30-31 -32

Improb. Improb.

23-24 -25-26

27-28

Possible Possibile

TABLE 2: INDIRECT IMPACTS TABELL A 2: IMPAT TI INDIRET TI

Superfic.LimitedModerateSeriousCatastroph. Superfic. Limitato Moderato Grave

SEVERITY SEVERIT Y

Catastrof.

20 20

Probable Molto Very Prob. Actual Probabile Prob. Effettivo

LIKELIHOOD LIKELIHOOD

ENVIRONMENT AMBIENTE

SOCIAL SOCIAL

GOVERNANCE GOVERNANCE

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Financial impact – Risks 1

Operational risk related to an increase in the costs of purchasing the secondary raw material

Risks of non-compliance and reputational risks related to low standards of health and safety of workers along the value chain

Operational and reputational risks related to the use of non-renewable energy sources (electricity, natural gas) in operations

Risks of non-compliance and reputational risks related to low standards of health and safety of workers

Transitional risks related to the unavailability or volatility of energy prices

Non-conformity and reputational risks related to customer accidents and incidents due to a failure to comply with product safety regulations

Reputational and non-compliance risks with environmental regulations related to soil pollution along the value chain

Operational and reputational risks related to the use of non-renewable energy sources along the value chain

Operational risks related to water withdrawal by Laminazione Sottile in areas characterised by water scarcity

Operational risks related to suppliers' water withdrawal in areas characterised by water scarcity

Non-compliance risks related to sanctions for non-compliance with CBAM (Carbon Border Adjustment Mechanism), ETS (Emissions Trading System) and requests descended from ESRS E1.

Reputational risks and risks of non-compliance with environmental regulations relating to the collection and consumption of water by suppliers

Risks of non-compliance and reputational risks related to the lack of transparency and sub-optimal quality of the information available to customers relating to the Group's activities and services

Operational risks related to limited availability of raw materials and of secondary raw materials

Reputational and non-compliance risks due to the incorrect management of concerning and of very concerning substances by Laminazione Sottile

Reputational and non-compliance risks due to the incorrect management of substances of concern and of very high concern along the value chain

Non-compliance and reputational risks related to failure to respect human rights and to discrimination in the workplace

Reputational risks and risks of non-compliance with environmental regulations relating to biodiversity by Laminazione Sottile

Reputational risks and risks of non-compliance with environmental regulations relating to air pollution by Laminazione Sottile

Reputational risks and risks of non-compliance with environmental regulations related to air pollution along the value chain

Reputational risks and risks of non-compliance with biodiversity-related environmental regulations by suppliers

Acute and chronic physical risks related to extreme weather events (storms, hurricanes, floods, fires, etc.) and seismic and volcanic events for production sites

Risk of supply chain disruption related to extreme weather events (storms, hurricanes, floods, fires, etc.) and seismic and volcanic events

Operational risks along the value chain related to strikes and social demonstrations

Reputational risks and risks of non-compliance with environmental regulations relating to waste management in the value chain

Reputational risks and risks of non-compliance with environmental regulations relating to waste management

Risks of non-compliance and reputational risks related to the lack of freedom of association and collective bargaining of workers along the value chain

Reputational risks and risks of non-compliance with environmental regulations relating to water collection and consumption

Risks of non-compliance and reputational risk related to the adoption of unethical behaviour (episodes of fraud, corruption, anticompetitiveness and conflicts of interest) along the value chain

Reputational risks and risks of non-compliance with environmental regulations related to water pollution along the value chain

Reputational risks and risks of non-compliance with environmental regulations relating to water pollution by Laminazione Sottile

ENVIRONMENT

SOCIAL

GOVERNANCE

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33 33

Operational risks related to strikes and social demonstrations sociali Rischi operativi legati a scioperi e manifestazioni

34 34

Reputational risks and risks of non-compliance with environmental regulations relating to soil pollution by Laminazione Sottile Rischi reputazionali e di non conformità alle normative ambientali relative all'inquinamento del suolo da parte di Laminazione Sottile

35 35

Non-compliance and reputational risks related to privacy and loss of customer data y e alla perdita dei dati dei clienti Rischi di non conformità e reputazionali legatibreach alla violazione della privac

36 36

Operational and reputational risk due to breach of contractual terms bydei customers Rischio operativo e reputazionale dovuto alla violazione termini contrattuali da parte dei clienti

37 37

Operational and reputational risk due to thedovuto breaching of contractual by suppliers Rischio operativo e reputazionale alla violazioneterms dei termini contrattuali da parte dei fornitori

38 38

Non-compliance and reputational risks related to the lack ofalla freedom of association and collective bargaining eofcontrattazione employees Rischi di non conformità e reputazionali legati mancanza di libertà di associazione collettiva dei dipendenti

39 39

Reputational risks related legati to the failure to promotepromozione listening and dialogue with customers Rischi reputazionali alla mancata dell’ascolto e del dialogo nei confronti dei clienti

40 40

Rischi non conformità e reputazionali legati al mancato dei diritti economici, sociali culturali of della comunità del territorio Risks of di non-compliance and reputational risks related to failure to respectrispetto the economic, social and cultural rights of theecommunity the territory in which the Group operatescui il Gruppo opera in

Superfic. Limitato Moderato Grave Superfic.LimitedModerateSeriousCatastroph.

SEVERIT SEVERITY Y

38-40

27-28 -29-31

6 -7-11 -12-13 -30

2-3-23

15-16-18 -19-20-2124-25-26

32-33 -34-35

TABELL A 3: I RISCHI TABLE 3: RISKS

Non-compliance and reputational risks related to the lack ofalrespect for human rightsdei anddiritti to discrimination alongdiscriminazione the value chain Rischi di non conformità e reputazionali legati mancato rispetto umani e alla lungo la value chain

Catastrof.

32 32

5-8 -9 -10-4 -22

36-37 -39

Improb. Improb.

Possible Possibile

Probable Molto Very Prob. Actual Probabile Prob. Effettivo

LIKELIHOOD LIKELIHOOD

Impatto finanziario – Opportunità Financial impact – Opportunities 1

Operational risk relatedlegato to an increase the costs of purchasing secondary raw materia material prima seconda Rischio operativo ad un in aumento dei costi di the acquisto della

Risks of di non-compliance and reputational risks related to low standards of health and safety of workers along the value chain Rischi non conformità e reputazionali legati a non elevati standard di salute e sicurezza dei lavoratori lungo la value chain

Rischi operativi e reputazionali legati di fonti energy energetiche non rinnovabili (energia Operational and reputational risks related to theall'utilizzo use of non-renewable sources (electricity, natural gas) in directelettrica, operations gas naturale) nelle operazioni dirette

Risks of di non-compliance and reputational risks related to low standards of health and safety of workers Rischi non conformità e reputazionali legati a non elevati standard di salute e sicurezza dei lavoratori

Transitional risks related legati to the unavailability or volatility energy prices dei prezzi dell'energia Rischi transizionali all'indisponibilità o of alla volatilità

Rischi di non and conformità e reputazionali legati aaccidents infortuni incidenti mancato Non-conformity reputational risks related to customer and eincidents due dei to a clienti failure todovuti comply ad withun product safetypresidio regulationsdelle normative sulla sicurezza del prodotto

ENVIRONMENT AMBIENTE

SOCIAL SOCIAL

GOVERNANCE GOVERNANCE

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TABLE 4: OPPORTUNITIES TABELL A 4: OPPORTUNITÀ

Catastrof.

2-3-4

Superfic.LimitedModerateSeriousCatastroph. Superfic. Limitato Moderato Grave

SEVERITY Y SEVERIT

Improb. Improb.

Possibile Possible

Probabile Prob. Effettivo Probable Molto Very Prob. Actual

LIKELIHOOD

Financial – Material ESRS Results ImpattoImpact finanziario – Risultati ESRS Materiali 11

ESRE1 S E1 Climate Change ESRS Climate Change - Energy- Energy

ESRE1 S E1 Climate Change Climate change mitigation ESRS Climate Change - Climate- change mitigation

ESRE1 S E1 Climate Change Climate change adaptation ESRS Climate Change - Climate- change adaptation

ESRE2 S E2 Pollution - Pollution of soil ESRS Pollution - Pollution of soil

ESRE2 S E2 Pollution - Pollution ESRS Pollution - Pollution of water of water

ESRE2 S E2 Pollution - Pollution of air ESRS Pollution - Pollution of air

ESRE2 S E2 Pollution - Substances concerns, substances of ver y high concerns ESRS Pollution - Substances of concern,ofsubstances of very high concern

ESRE3 S E3 Water and Marine Resources - Water - Water consumption ESRS Water and Marine Resources - Water - Water consumption

ESRE3 S E3 Water and Marine Resources - Warter - Water withdrawals ESRS Water and Marine Resources - Water - Water withdrawals

10 10

ESRE4 S E4 Biodiversity and Ecosystems - Direct drivers biodiversity ESRS Biodiversity and Ecosystems - Direct impact driversimpact of biodiversity lossof - Climate Change loss - Climate Change

11 11

ESR S E4 Biodiversity and Ecosystems - Direct impact drivers of biodiversity loss - Land use change, freshwater use change ESRS Biodiversity and Ecosystems - Direct impact drivers of biodiversity loss - Land use change, freshwater use change and sea use change andE4 sea use change

12 12

ESRE5 S E5 Resource Use and Circular - Waste ESRS Resource Use and Circular Economy - Economy Waste

13 13

ESRS Resource Use and Circular Economy - Economy Resources inflows, includinginflows, resource including use ESRE5 S E5 Resource Use and Circular - Resources resource use

14 14

ESRS Resource Use and Circular Economy - Economy Resources outflows, including resource use ESRE5 S E5 Resource Use and Circular - Resources outflows, including resource use

15 15

ESRS Own Workforce - Working conditions -conditions Secure Employment ESRS1 S S1 Own Workforce - Working - Secure Employement

16 16

ESRS Own Workforce - Working conditions -conditions Working hour- Working hour ESRS1 S S1 Own Workforce - Working

17 17

ESRS Own Workforce - Working conditions -conditions Adequate wages ESRS1 S S1 Own Workforce - Working - Adequate wages

18 18

ESRS Own Workforce - Working conditions -conditions Social Dialogue ESRS1 S S1 Own Workforce - Working - Social Dialogue

ENVIRONMENT AMBIENTE

SOCIAL SOCIAL

GOVERNANCE GOVERNANCE

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ESRS S1 Own Workforce - Working conditions - Freedom of association, existence of works councils and workers’ rights to information, consultation and participation

ESRS S1 Own Workforce - Working conditions - Collective bargaining, including the percentage of workers covered by collective agreements

ESRS S1 Own Workforce - Working conditions - Work-life balance

ESRS S1 Own Workforce - Equal treatment and opportunity for all - Gender equality and equal pay for work of equal value

ESRS S1 Own Workforce - Equal treatment and opportunity for all - Training and skills development

ESRS S1 Own Workforce - Equal treatment and opportunity for all - Employment and inclusion of people with disabilities.

ESRS S1 Own Workforce - Equal treatment and opportunity for all - Measures against violence and harassment in the workplace

ESRS S1 Own Workforce - Equal treatment and opportunity for all - Diversity

ESRS S1 Own Workforce - Other work-related rights - Child labour

ESRS S1 Own Workforce - Other work-related rights - Forced labour

ESRS S2 Workers in the value chain - Working conditions - Secure Employment

ESRS S2 Workers in the value chain - Working conditions - Working hour

ESRS S2 Workers in the value chain - Working conditions - Adequate wages

ESRS S2 Workers in the value chain - Working conditions - Social Dialogue

ESRS S2 Workers in the value chain - Working conditions - Freedom of association, existence of works councils and workers’ rights to information, consultation and participation

ESRS S2 Workers in the value chain - Working conditions - Collective bargaining, including the percentage of workers covered by collective agreements

ESRS S2 Workers in the value chain - Working conditions - Work-life balance

ESRS S2 Workers in the value chain - Equal treatment and opportunity for all - Gender equality and equal pay for work of equal value

ESRS S2 Workers in the value chain - Equal treatment and opportunity for all - Training and skills development

ESRS S2 Workers in the value chain - Equal treatment and opportunity for all - Employment and inclusion of people with disabilities.

ESRS S2 Workers in the value chain - Equal treatment and opportunity for all - Measures against violence and harassment in the workplace

ESRS S2 Workers in the value chain - Equal treatment and opportunity for all - Diversity

ESRS S2 Workers in the value chain - Other work-related rights - Child labour

ESRS S2 Workers in the value chain - Other work-related rights - Forced labour

ESRS S3 Affected Communities - Economic, social and cultural rights of communities - Impacts related to the territory

ESRS S4 Consumers and End-users - Information-related impacts for consumers and/or end-users - Privacy

ESRS S4 Consumers and End-users - Information-related impacts for consumers and/or end-users - Freedom of expression

ESRS S4 Consumers and End-users - Information-related impacts for consumers and/or end-users - Access to (Quality) Information

ESRS S4 Consumers and End-users - Personal safety of consumers and/or end users - Health and safety and Security

ESRS S4 Consumers and End-users - Social inclusion of consumers and/or end-users - Responsible business practices

ESRS G1 Business Conduct - Corporate culture

ENVIRONMENT

SOCIAL

GOVERNANCE

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ESRS G1 Business Conduct - Corporate culture

ESRS G1 Business Conduct - Supplier relationship management, including payment practices

ESRS G1 Business Conduct - Active and passive corruption - Prevention and detection including training

ESRS G1 Business Conduct - Active and passive corruption - Accidents

2-16 -17-48

11-19

8-9

21-23

5 -12 -32-33 -34-36-38 -39-40-41 -42- 44-50

4-7-22 24-25-26 27-28-52

Improb.

Possible

3 Probable

Very Prob.

TABLE 5: DOUBLE MATERIALITY MATRIX

Superfic.LimitedModerateSeriousCatastroph.

SEVERITY

15-29

Actual

LIKELIHOOD

ENVIRONMENT

SOCIAL

GOVERNANCE

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5. Governance 5. Governance

(GRI 2-1, (GRI 2-1,2-7, 2-7,2-9, 2-9, 205-1, 205-1, 205-3, 205-3, 206-1, 206-1, 401-1, 401-1, 405-1,405-1, 418-1) 418-1)

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5. Governance

N. AMERICA INC.

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BOARD OF DIRECTORS BOARD OF STATUTORY AUDITORS

S.B.

GLOBAL FUNCTIONS

INTERNAL AUDIT

LEGAL, COMPLIANCE & RISK MANAGEMENT

SUPPLY CHAIN

FINANCE & IT

RESEARCH & DEVELOPMENT

NEW PROJECTS, SUSTAINABILITY & ENERGY

HR, ORGANISATION & COMMUNICATION HSE & QUALITY

COMMERCIAL

ITC

IPS

PLLANA

CNT

The Laminazione Sottile Group adopts a traditional governance system, based on three main corporate bodies: the Shareholders' Meeting, the Board of Directors and the Board of Statutory Auditors. The Shareholders' Meeting is also responsible for appointing the statutory audit firm. The Board of Directors of the parent company Laminazione Sottile S.p.A. has the task of defining and implementing company strategies, with a particular focus on sustainability issues. It is also responsible for ensuring the effectiveness and adequacy of the internal control system and of risk management. Its powers include approval of the Sustainability Report, an essential tool for reporting the Group's environmental and social impacts, as well as for analysing the associated risks and opportunities. Finally, the Board exercises management and coordination functions of the subsidiaries belonging to the Laminazione Sottile Group, in accordance with the provisions of art. 2497 et seq. of the Italian Civil Code, monitoring their development and evolution.

CNT TURKEY

I2R UK

I2R KOREA

I2R INC

I2R N. AMERICA

LAMINAZIONE SOTTILE SPA CORPORATE APPOINTMENTS BOARD OF DIRECTORS • Chairman and CEO: M. Moschini • Chief Executive Officer: L. Moschini • Chief Executive Officer: P. Moschini • Board Directors: Ruffato P., Giulini T.E., Palermo G. BOARD OF STATUTORY AUDITORS Chair: F. Parisio Statutory auditors: Falini A, Tardini M. Alternate auditors: Smith M., Verna S. SOCIAL INDICATORS (GRI 2-7, 401-1, 405-1) Below is a representation of the composition of the administrative bodies of the companies of the Laminazione Sottile Group by gender and age classes: [GRI 405-1] Composition of the Board of Directors of the Laminazione Sottile Group Members of the Board of Directors of the Laminazione Sottile Group

AGE < 30 30 – 50 > 50 TOTAL

MEN 0 8 26 34

WOMEN 0 1 1 2

TOTAL 0 9 27 36

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The ordinary ordinaria and extraordinary management of the è La gestione e straordinaria della società company is entrusted to the Board of Directors, which is affidata al Consiglio di Amministrazione, cui comperesponsible for defining and implementing strategic tono la definizione l’attuazione linee strategiguidelines, periodicallye evaluating thedelle effectiveness and adequacy of the risk management system, as well as che, la valutazione periodica dell’efficacia e dell’adeCONTITAL ITALCOATTURKEY BoD: CdA:5 5members membriof the Board of Auditors: 3 members CollegioStatutory Sindacale: 3 membri IPS IPS BoD: CdA:5 5members membri Board of Statutory Auditors: 1 member Collegio Sindacale: 1 membro PLLANA PLLANA Sole Director Amministratore unico Advisory Board Advisory Board CONTITAL CONTITAL CdA:5 5members membriof the BoD: Board of Auditors: 3 members CollegioStatutory Sindacale: 3 membri

guatezza the delguidelines sistema and di gestione deitherischi, nonché developing objectives of company's l’elaborazione delle linee guida e degli obiettivi della sustainability strategy. strategia di sostenibilità aziendale.

CONTITAL TURKEY CONTITAL TURKEY BoD: 33members CdA: membri I2R UK UK BoD: 33members CdA: membri I2R KOREA KOREA BoD: 33members CdA: membri I2R INC I2R INC . BoD: 33members CdA: membri I2R NORTH NORTHAMERICA AMERICA BoD: 22members CdA: membri

5.1Organisational Modello organizzativo 5.1 model

AI SENSITO DEL D.LGS 231/01,CODICE ETICO PREVENZIONE ALL A CORRUZIONE (GRI 205-1,205-3, 205-3, 206 -1) PURSUANT LEGISLATIVE DECREE 231/01, THE CODEEOF ETHICS AND PREVENTION OF CORRUPTION (GRI2-25, 2-25, 205-1, 206-1)

In materia prevenzione dei reati previsti dalLegislative D.Lgs. Regarding thediprevention of crimes provided for by 231/2001, le società italiane del Gruppo adottano auDecree 231/2001, the Group's Italian companies independently tonomamente Modelli di Organizzazione, Gestione e adopt Organisation, Management and Control Models (so-called Controllo (c.d. Modelli 231). Models 231). Il Modello 231, approvato dal Consiglio di AmminiModel 231, approved by principi the Boardgenerali, of Directors, defines strazione, definisce regole di general comprinciples, ruleseofprocedure conduct andoperative operating volte procedures aimed at portamento a prevenire preventing the committing of eoffences and at promoting ethical la commissione di illeciti a promuovere una condotta etica da parte di dipendenti, collaboratori e terzi conduct by employees, collaborators and third parties operating che operano contoindella società, nelthe rispetto deiof on behalf of theper company, compliance with principles principi di legittimità, correttezza e trasparenza. La legitimacy, fairness and transparency. The general part of the parte generale del Modello è consultabile sui siti web Model can be consulted on the company websites. To ensure its aziendali. Per garantirne un’applicazione efficace e effective and continuous application, each company has estabcontinuativa, ogni società ha istituito un proprio Orlished its own Supervisory(OdV), Body (SB), pursuant to art.6 6del of Legisganismo di Vigilanza ai sensi dell’art. D.Llative Decree 231/2001, operational operativa autonomy and control gs. 231/2001, dotatowith di autonomia e poteri di controllo. compito di monitorare l’attua-of powers. The SB L’OdV has theha taskil of monitoring the implementation zione e il rispetto del Modello 231, oltre a curarne and compliance with Model 231 as well as updating it. l’aggiornamento. As at 31 December 2024, four Supervisory Bodies were active Al 31 dicembre 2024 risultano attivi quattro Organismi di Vigilanza all’interno del Gruppo: presso Lami-

nazione SottileLaminazione S.p.A., Italcoat S.r.l., Italcoat Contital S.r.l. e within the Group: Sottile S.p.A., S.r.l., ContiIPS S.r.l. tal S.r.l. and IPS S.r.l. Ogni è costituito in formafrom collegiale memEach SBOdV consists of three members outsideda thetre organisabri esterni all’organizzazione, i quali viene nomination, among whom a Chairperson istra appointed. The Body is loto un Presidente. L’Organismo è collocato in posiziocated in a senior position, in direct contact with the Board of ne apicale, in diretto rapporto con il Consiglio di Directors, to which it reports at least annually on the activities Amministrazione, al quale riferisce almeno annualperformed, and promptly in the event of any breaches of the mente sull’attività svolta, e tempestivamente in caso Model. di eventuali violazioni del Modello. InInline withcon the provisions of Legislative linea quanto previsto dal Decree D.Lgs. 231/2001 231/2001and e specified in Models 231, the231, SBs meet the rispondono requirements ai of reauspecificato nei Modelli gli OdV tonomy, professionalism, integrity and continuity quisiti independence, di autonomia, indipendenza, professionalità, ofonorabilità action. Tasks,epowers and responsibilities are defined in aespecontinuità d’azione. Compiti, poteri recific regulation. sponsabilità sono definiti in un apposito regolamento. As part of its control activities, the Supervisory Body makes use delleofproprie attività di controllo, l’OrgaofNell’ambito the collaboration various company functions, in particular nismo di Vigilanza si avvale collaborazione dithe Compliance and Internal Auditdella function which, during di 2024, verse funzioni aziendali, in particolare della funzione conducted checks on relevant corporate processes and on areas Compliance e dell’Internal che nel corso del considered "sensitive" as identifiedAudit, in the Models 231. 2024 ha effettuato verifiche su processi corporate ri-

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The Models are based on the adoption of a Code of Ethics, which represents the expression of the principles, values and rules of conduct that guide the Laminazione Sottile Group Companies.

With the aim of preventing irregularities and of promoting the active participation of stakeholders in the fight against illegality, the LS Group has implemented a structured process for the receipt, analysis and management of reports – even anonymous – from both third parties and internal subjects.

The Code of Ethics represents the commitment and ethical responsibility of the company, both towards customers and with-

The Whistleblowing Policy, published on the company web-

in the scope of internal activities, and is addressed to all stake-

sites, defines the available reporting channels and regulates

holders, including shareholders, business partners, employees

the methods of management of behaviours that may constitute

and collaborators.

breaches of the Code of Ethics, current regulations or internal procedures, in accordance with Legislative Decree 24/2023.

It constitutes a set of fundamental principles, the observance

The responsibility for the reporting process, an integral part of

of which is essential to ensure the correct functioning, manage-

Model 231, is entrusted to an external, autonomous, impartial

ment reliability and reputation of the Laminazione Sottile Group.

figure with the necessary skills: the President of the Supervisory Body. For 2024, no reports were received through the active

The Code of Ethics can be consulted on the company websites

channels in any Group company.

while a statement on the adoption and full acceptance of the same and of Model 231 is delivered to all new hires. Through training for new hires and periodic refreshes, 100% of the employees of all companies are trained on Business Ethics issues. Regarding suppliers, the qualification process for inclusion in the Supplier Register requires suppliers to review and accept the Code of Ethics as a necessary condition. With reference to corruption prevention programs, it should be noted that this aspect is overseen by Model 231 of each Company, which includes sensitive crimes related to arts. 24 and 25 of the Decree itself (corruption in relations with the Public Administration) and to art. 25-ter (crimes related to private corruption and incitement to corruption between individuals). During 2024, the Group also adopted a specific Anti-Corruption and Anti-Fraud Policy in order to standardise and integrate into a unitary framework for all LS Group companies, Italian and foreign, the principles and safeguards of prevention and fight against corruption as well as to promote the dissemination of a culture of legality aimed at the objective of "zero tolerance" towards corruption (both active and passive) and towards fraud in general. Based on regularly conducted assessments and audits, no cases of corruption, fraud, or anti-competitive behaviour were identified or reported in any company in 2024.

During 2024, the 231 Models of the Group Companies were updated in order to adapt to the latest regulatory changes and with a view to continuous improvement of the control measures in place.

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5.2 Code of Ethics On the basis of the values underlying the corporate identity of the Laminazione Sottile Group,

VALUES

RESPONSIBILITY TOWARDS SOCIETY

1. CORRECTNESS AND OBSERVANCE OF THE LAWS 2. DILIGENCE AND ACCURACY 3. PROTECTION OF COMPETITION 4. PROTECTION OF INDUSTRIAL AND INTELLECTUAL PROPERTY 5. COMBATING CORRUPTION AND CONFLICTS OF INTEREST 6. ANTI-MONEY LAUNDERING 7. CORPORATE SOCIAL RESPONSIBILITY 8. INTERNAL CONTROL SYSTEMS 9. ACCOUNTING REGULARITY 10. GIFTS, DONATIONS AND OTHER UTILITIES

19 ethical principles/best practices were identified that are an integral part of the Company Code of Ethics.

RESPONSIBILITY TOWARDS PEOPLE

RESPONSIBILITY TOWARDS THE ENVIRONMENT

RESPONSIBILITY TOWARDS OUR HISTORY

11. CONFIDENTIALITY AND SECURITY OF INFORMATION 12. CONFIDENTIALITY AND PROTECTION OF PRIVACY 13. OCCUPATIONAL HEALTH AND SAFETY 14. RESPECT FOR THE ENVIRONMENT AND FOR LANDSCAPE AND CULTURAL HERITAGE 15. EMPLOYEES AND THE WORKING ENVIRONMENT 16. CUSTOMERS, SUPPLIERS AND PARTNERS 17. RELATIONS WITH PUBLIC INSTITUTIONS AND SUPERVISORY AUTHORITIES 18. RELATIONS WITH THE COMMUNITY 19. USE OF COMPANY EQUIPMENT, DEVICES AND ASSETS

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The Code of Ethics expresses the principles, values and rules of conduct that guide the actions of the Laminazione Sottile Group Companies. It applies to all Group Companies, in any country and at any level of the organisation: therefore, all employees, regardless of the role or function performed, Customers and Suppliers who conduct activities with the Group or on its behalf are required to share its principles and comply with the rules of conduct. The Company undertakes to promote and monitor respect for the values of fairness and loyalty in the performing of company activities by all persons operating within it, contributing to the safeguarding of its image and the maintaining of relationships of trust with Customers, Suppliers and other subjects. Suppliers, in addition to the Code of Ethics, are also required to share the principles of the Code of Conduct for Suppliers, which represents an extension of the same Code of Ethics.

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5.3 Security and data protection The Group pays great attention to the management of personal data and sensitive information, providing appropriate information to all data subjects whose data is processed, adopting appropriate technical and organisational measures not only to ensure regulatory compliance but also to ensure a high level of security and to mitigate the risks related to possible cyber attacks, thus contributing to the achievement of corporate objectives.

ing program aimed at promoting the culture of cybersecurity within the company.

Since 2018, the European Regulation on the Protection of Personal Data (GDPR – General Data Protection Regulation) has been a fundamental reference point for the consolidation of the Laminazione Sottile Group's commitment to data protection, representing a pillar of its approach to data governance. In particular, during 2024 the Group adopted a specific Data Protection Policy with the objective of regulating in a unified manner (for all companies, both Italian and foreign) the guidelines aimed at guaranteeing the maximum protection of personal data processed in the performance of company activities. In addition, the Group is constantly committed to ensuring updating of the company policies and procedures adopted in the field of IT security and data protection as well as the appointments of authorised subjects, in various capacities, in data processing activities (Data Controller, Internal and External Managers, System Administrators, etc.). This is in addition to keeping the company policies and procedures in the field of security and data protection aligned, as well as the appointments of authorised subjects, in various capacities, in data processing activities (Data Controller, Internal and External Managers, System Administrators, etc.). During 2024, no incidents of "data breaches" or privacy breaches concerning data subjects, such as employees, collaborators, customers and suppliers, were detected or reported in any Group company. In 2024, the IT department pursued a train-

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5.4 Taxonomy In 2019, the European Commission launched the European Green Deal, with the goal of climate neutrality by 2050. To promote sustainable investments, Regulation (EU) 2020/852 on Taxonomy was introduced, which classifies sustainable economic activities in relation to six environmental objectives. Companies must declare: • The degree of eligibility of the activities (i.e. if they fall within the scope of the Taxonomy). • The level of alignment, i.e. the share of eligible activities that: 1. Contribute significantly to one of the environmental objectives. 2. Do not cause significant harm to others (DNSH). 3. Respect technical, social and governance criteria.

Delegated Regulations (EU) 2021/2139 and 2021/2178 introduced specific criteria for the first two environmental objectives and reporting obligations. Regulation (EU) 2023/2486 extended the criteria to the other four objectives, requiring that: • •

From 2024, eligibility for all objectives is communicated. Since 2025, alignment must also be communicated.

Companies must also provide KPIs on revenue, CapEx and OpEx, with supporting information to ensure transparency and comparability.

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In the aluminium sector, the taxonomy establishes strict technical criteria to distinguish between "sustainable" and non-sustainable production, with a particular focus on the following activities: 1. Production of primary aluminium. There is no standard "threshold" for the production of sustainable primary aluminium, as the production of primary aluminium has an inherently high environmental impact. Production based on renewable energy and low-emission technologies is encouraged. 2. The Laminazione Sottile Group is embarking on a virtuous path aimed at a greater use of secondary aluminium, as it involves significantly lower energy consumption and envi-

ronmental impacts than primary production. It is one of the activities that directly contribute to the transition towards a circular economy. The chapter ‘’Environmental sustainability’’ will detail the environmental policies implemented by the Group. 3. The Group intends to reduce the impact of indirect emissions by increasing the share of secondary aluminium, modifying production processes and investing in new plants and technologies that allow the optimal management of scrap and an increase in company productivity.

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6. Environmental 6. Sostenibilitàsustainability ambientale

(GRI 2-23,2-27, 2-27, 3-3, 202, 301-1, 301-2, (GRI 2-23, 3-3, 202, 301-1, 301-2, 302-1,302-1, 302-3,302-3, 302-4, 303-2, 303-3, 303-4, 303-5,305-1, 305-2, 302-4,303-1, 303-1, 303-2, 303-3, 303-4, 303-5,305-1, 305-3, 305-5, 305-7, 306-2,306-3, 306-5 306-3, 404-2, 305-2, 305-3, 305-5, 305-7, 306-2,306-3, 404-3, 306-5 413-1) 306-3, 404-2, 404-3, 413-1)

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6.1 Impact and Objectives The Laminazione Sottile Group has been pursuing an environmental policy oriented towards sustainability for years, paying particular attention to the impacts resulting from production activities. The Group's commitment is embodied in a long-term vision, mainly aimed at reducing emissions into the atmosphere, improving energy efficiency, reducing industrial water consumption and water discharges, as well as reducing waste and the use of auxiliary materials used in production processes.

HIGHLIGHTS In 2024, the Laminazione Sottile Group reduced its impact by more than 500,000 tons of CO2 compared to 2022

These results were achieved thanks to a significant investment plan and a constant commitment to research and adoption of technological solutions and production processes with reduced environmental impact. The Group's strategy in the field of environment, quality and safety is outlined in the document "Integrated Policy for Quality, Safety and the Environment", which defines, for each company, values, mission and vision, confirming adherence to the principles of sustainable development. The document underlines the commitment to continuous improvement of environmental performance, supported by the use of key indicators (KPI) that are able to accurately identify the most effective areas of intervention. The priority objectives include: the reduction of risks of pollution, emissions and waste, as well as the development and efficient use of resources.

Aluminium is sustainable due to the following characteristics: 1. Infinite recyclability - aluminium can be recycled indefinitely without losing its properties; 2. Durability: it is a highly corrosion-resistant material; 3. Low environmental impact (when recycled) - compared to competing materials, the production of recycled aluminium has a low carbon footprint, does not contribute to deforestation, has low water consumption, minimal impact on biodiversity and presents few disposal problems; 4. Lightness and strength - it is very lightweight but strong, which makes it ideal for applications such as cars and aircraft, where weight reduction can reduce fuel consumption and emissions;

Abundant in nature - aluminium is the third most abundant element in the earth's crust and the extraction of bauxite (its main source) has improved its environmental impact over time, although this is still an aspect that requires monitoring.

The production of primary aluminium from bauxite is an energy-intensive process: approximately 16 kWh is required for each kilogram of aluminium produced, compared to only 0.4 kWh/kg required to obtain secondary (recycled) aluminium. This high energy consumption required for the production of primary aluminium has a considerable impact in terms of carbon footprint. The following paragraphs describe the best practices conducted by the Group to reduce carbon impact.

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6.2 Decarbonisation targets The measures taken to reduce the emissive impact of primary aluminium are divided into four main modes: 1. Increased use of secondary aluminium 2. Reduction of the impact in the production of primary aluminium 3. Minimising environmental impact in energy supply processes 4. Energy efficiency INCREASE IN THE USE OF SECONDARY ALUMINIUM

TARGET 2030

The main challenges to be faced to achieve the decarbonisation targets are the following: 1. Negative impact on the productivity and energy efficiency of the foundry. The increase in the proportion of secondary aluminium, if not accompanied by adequate plant adaptations, can have negative effects on the efficiency of melting processes. To overcome this criticality, the Group undertakes to: • Optimise production processes; • Invest in new plants and technologies that allow the optimal management of scrap, while ensuring high production performance.

-50% REDUCTION IN THE AVERAGE

Difficulty in increasing the percentage of recycled material in some alloys. Not all aluminium alloys can accept high percentages of recycled material without compromising their mechanical or performance characteristics. To face this challenge it is necessary to: • Develop new "green" alloys, specifically designed to accommodate up to 90% recycled aluminium;

Scarcity of quality scrap on the market. The availability of high quality scrap is a bottleneck. The growing demand for recycled aluminium is currently not being met by an equally plentiful and qualified supply. This leads to the need to expand the network of scrap suppliers that can guarantee high standards of material quality. In response to the shortage of high quality scrap, the Group is committed to expanding the supply network through the identification of new reliable partners.

FACTOR OF PRIMARY ALUMINIUM

TARGET 2030 +100% SUPPLY OF RECYCLED ALUMINIUM FROM EXTERNAL SOURCES

REDUCTION OF THE PRIMARY ALUMINIUM EMISSION FACTOR Decarbonisation of aluminium production represents one of the most complex but at the same time most urgent challenges of the global metallurgical industry. Although aluminium recycling is a key lever in the reduction of emissions, it alone is not enough to meet global climate targets. Globally, the aluminium industry cannot achieve decarbonisation targets by relying solely on increased recycling. In fact, there are a series of technical and structural challenges that must be addressed with a systemic and forward-looking approach. The availability of scrap is in fact limited due to two main factors: 1. By 2030, global aluminium production is expected to grow by 40%*; 2. Over 50% of the aluminium produced globally is used for the production of durable goods ** (transport, construction, consumer goods) with lifetimes of even more than 20-30 years. This condition implies that the amount of scrap available will always be limited in the short to medium term and that primary aluminium will remain an essential component to meet demand. * https://international-aluminium.org/ ** www.gminsights.com

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As discussed, one of the Group's main objectives is linked to a 50% reduction in the average emission factor of primary aluminium. However, even in a scenario of maximum recycling efficiency, it will be essential to source primary aluminium with low environmental impact. Laminazione Sottile intends to achieve this result with the following actions: 1.

Select suppliers that use energy from renewable sources;

2. Promote certification of the carbon footprint of purchased materials; 3. Promote transparent and traceable practices throughout the supply chain.

ENERGY SUPPLY FROM RENEWABLE SOURCES Laminazione Sottile has an on-site production of 2.3% and an energy supply from renewable sources (green power procurement) of 31.3%, thus reaching a total share of green energy of 33.6%. Contital has an on-site production of 15.6% and a green energy supply of 84.4%, resulting in a total green share of 100%. Italcoat shows an on-site production of 29.5% and a supply from renewable sources of 70.5%, with a total share of 100% green energy. IPS does not have on-site production (0%), but guarantees a 100% supply of green energy, also reaching a total share of renewable energy equal to 100%.

TARGET 2030 100% RENEWABLE ENERGY FOR ALL GROUP COMPANIES

ENERGY EFFICIENCY With the aim of optimising energy efficiency, the Group has implemented the following actions: •

Construction of a recovery plant for the reduction of foundry exhaust fumes that has led to a reduction in natural gas consumption for the heating of process fluids, achieving a saving of around 8,000,000 kWh/year, 700,000 Sm³/year of natural gas and 1,500 tons/year of CO2

•

Generalised installation of recovery combustion systems for all plate heating furnaces and foil heat treatment; these systems allow a reduction in natural gas consumption of around 1,700,000 Sm³/year and consequently a reduction in CO2 emissions of approximately 3,500 tons/year;

•

Generalised installation of regenerative combustion systems on all melting furnaces, which allow a reduction in natural gas consumption of around 7,600,000 Sm³/ year and a reduction in CO2 emissions of approximately 15,500 tons/year;

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•

Installation of LED lamps in indoor and outdoor areas of Italian factories, with a saving of electricity consumption of around 950,000 kWh/year and a reduction of approximately 400 tons/year of CO2;

•

Installation of photovoltaic systems with a total power of 4,300 kW, with a saving of around 4,000,000 kWh/year of self-consumed energy and approximately 2,100 tons/year of CO2;

The installation at IPS of a heat recovery system from the postcombustor fumes and which allowed the saving of around 100,000 Sm³ of natural gas and approximately 200 tons of CO2;

•

A new coating line has been started, characterised by a system that reduces VOCs through the oxidation of solvents and, recovering the heat produced, at the same time supports the furnace and reduces natural gas consumption and consequent CO2 emissions;

•

A new rolling plant has been started that will allow hot rolling to lower thicknesses than in the past. This will enable considerable savings due to the lower amount of energy required for hot rolling compared to cold rolling.

•

Installation of inverters on motors and fans, which allowed a saving of around 2,400,000 kWh/ year and approximately 1,000 tons/year of CO2;

•

Installation of air handling units (AHU) for air conditioning of the electrical control rooms of systems, with a saving of around 2,700,000 kWh/year and a reduction of approximately 1,100 tons/year of CO2;

•

The installation at Italcoat of incinerators for solvents produced by the finishing lines with RTO (Regenerative Thermal Oxidizer) technology which, along with the introduction of the CTR2, enabled average monthly natural gas consumption to be reduced by around 77,000 standard cubic metres, resulting in an annual saving of 850,000 Sm³ of natural gas

ENERGY CONSUMPTION Electricity consumption within the buildings represent the main sources of direct and indirect consumption, whose values have been aggregated in the tables below, calculated in GJ. The reduction in natural gas consumption per process in 2024 compared to 2022 confirms the excellent work achieved by the Group in terms of reducing its environmental impact. In addition, the Group has significantly increased its supply of energy from renewable sources, increasing from around 14,000 GJ in 2022 to approximately 140,000 in 2024 as a result of the largescale purchase of Guarantee of Origin (GO) Certificates.

and approximately 1,700 tonnes of CO2;

The expansion of the corporate perimeter and the consequent increase in personnel (from 1,249 in 2022 to 1,339 people) have kept the Group's energy consumption constant compared to 2022, a symptom of the effectiveness of the energy policies implemented.

2022 - 2024 TREND INCREASE IN THE PURCHASE OF RENEWABLE ENERGY FROM AROUND 14,000 GJ TO APPROXIMATELY 140,000 GJ

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ENERGY CONSUMPTION WITHIN THE ORGANISATION [GRI 302-1] CONSUMPTION OF FUELS FROM NON-RENEW. SOURCE

U.o.M.

2022

2023

2024

Natural gas for heating

Natural gas for motor vehicles

1,087,113

999,407

1,046,957

19,834

20,930

19,656

Petrol for motor vehicles

LPG for motor vehicles

1,106,947

1,020,337

1,066,613

2022

2023

2024

12,463

14,427

141,942

402,267

379,886

255,840

414,730

394,313

397,782

Natural gas for process Diesel for motor vehicles

TOTAL

ENERGY CONSUMPTION

U.o.M.

Electricity purchased from renewable sources Electricity purchased from non-renewable sources

Purchased electricity

TOTAL ENERGY CONSUMPTION

U.o.M.

Consumption from renewable sources Consumption from non-renewable sources

Total energy consumption

2022

2023

2024

12,463

14,427

141,942

1,509,214

1,400,223

1,322,453

1,521,677

1,414,650

1,464,395

ENERGY INTENSITY [GRI 302-3] ELECTRICITY CONSUMPTION FOR PERSONNEL

U.o.M.

2022

2023

2024

Total employees

No.

986

1,037

1,102

Total energy consumption

1,521,677

1,414,650

1,464,395

GJ/ No.

1,543

1,364

1,329

Energy intensity ratio

* The energy intensity was obtained by dividing the total energy consumption (GJ) by the total number of employees".

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PHOTOVOLTAIC: SELF-CONSUMPTION 2024 SELF-CONSUMPTION

SAVINGS

COMPANY

(kWh/year)

CO2 (t)

Laminazione Sottile

2,402,007

1,370

Italcoat

1,183,708

541

ENERGY: FUTURE DEVELOPMENTS

Contital

416,570

190

TOTAL

4,002,285

2,101

The Laminazione Sottile Group is embarking on an innovation path for the efficiency of business processes, through a complex and multifunctional initiative, divided into five key areas. The project focuses first and foremost on the logistical and storage aspects to improve the management of goods. At the same time, an important focus is placed on the identification and enhancement of materials and processes. At production level, the project entails a technological development in the foundry (AT1), aimed at the innovation of operating cycles. Finally, a fundamental pillar of the initiative is the digitalisation and integration of systems to create a unified data flow and to facilitate collaboration between the various departments.

PHOTOVOLTAIC: DEVELOPMENTS 2025 From the table, it can be seen how the presence of self-consumption energy at the companies Laminazione Sottile, Italcoat and Contital generated CO2 savings of approximately 2,100 tons in 2024 alone. The installation of an additional 750 kW of photovoltaic panels is planned, which will allow an annual energy saving of around 870,000 kWh and the consequent reduction of approximately 400 tons of CO₂ emissions.

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DECARBONISATION STRATEGY As can be seen from the graph below, the decarbonisation measures implemented by the Laminazione Sottile Group generated a lower impact in terms of greenhouse gas emissions (compared to 2022, Scope 1+ Scope2 = -17%, while Scope 3= -23%).

The graph below provides a representation of the Carbon Footprint reduction targets in the years 2025, 2030 and 2050. In fact, the Group's commitment is consistent with achieving a zero impact (NET ZERO) from 2050.

Carbon Footprint - tCO2

Reference Year

NET ZERO

LSG total GHG Impact

LSG Emission Reduction Pathway Aligned with ASI Methodology

THE PATH TRACED BY THE GROUP TO 2030 INVOLVES ACHIEVING OF THE FOLLOWING OBJECTIVES

2025 •

Third-party certification of the Product Climate Footprint (CFP) for a single article according to ISO 14067 – Systematic approach

•

Environmental declaration of recycled content certified by a third party according to ISO 14021

•

Alignment of decarbonisation strategy with ASI standards

•

ASI Chain of Custody certification for all Group companies with production sites

•

2027: Compliance with the CSRD (Corporate Sustainability Reporting Directive)

2030 •

Alignment of decarbonisation targets with SBTi for 1.5°C target

-50% of the average carbon footprint (EF) of primary aluminium

•

+100% of external aluminium scrap supply

•

Reduction in overall Carbon Footprint compared to 2022 values: -25% in 2025

•

Reduce Scope 1 emissions through the use of biofuels

•

Official adherence to the UN Global Compact

Reduce Scope 2 emissions by supplying 100% of electricity needs from renewable sources for all Group companies

•

50% overall Carbon Footprint reduction

2026 - 2027 •

Become a member of the CDP (Carbon Disclosure Project)

•

ASI Performance Standard certification for all Group companies with production sites

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Conclusion The path outlined by the Group until 2030 demonstrates a concrete and structured commitment to environmental sustainability, with clear, measurable objectives and in line with the most recognised international standards. The progressive approach – starting from the certification of the climate footprint and recycled content by 2025, up to full compliance with the European directives and significant emission reductions by 2030 – reflects a long-term strategic vision. Through adherence to global initiatives such as the UN Global Compact, participation in the CDP, and alignment with the

SBTi and ASI standards, the Group strengthens its credibility and transparency in the decarbonisation path. In addition, the focus on the traceability of the supply chain and of the increase in the use of recycled materials confirm the intention to promote a more circular and low-carbon economy. In summary, the objectives set represent an ambitious but realistic roadmap which consolidates the Group's role as a responsible and proactive player in the ecological transition of the sector.

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6.3 The Environmental Management System (ISO 14001 AND EMAS)

The companies of the Laminazione Sottile Group are certified according to the UNI EN ISO 14001:2015 standard, which pays particular attention to the optimisation of resources, analysis of the operating context, the involvement of stakeholders, the continuous improvement of environmental performance and full compliance with the current regulations. Numerous three-year audits have confirmed complete achievement of the environmental sustainability objectives set by the Group. With a view to continuous improvement, the Group has also voluntarily adhered to EC Regulation no. 1221/2009 (EMAS III), developing an environmental program consistent with its Environmental Policy. This program is subject to periodic evaluation by Management and is annually verified and validated by an accredited third party. This membership has fostered the dissemination of a solid culture of environmental sustain-

ability within the Group's companies, formalising a concrete commitment to responsibility and transparency both internally and externally. The three-year audits conducted so far have certified full compliance with the objectives indicated in the Environmental Declarations and compliance with the current environmental regulations. Finally, the Group promotes specific internal communication initiatives aimed at employees and collaborators with the purpose of raising awareness of the importance of certifications obtained, recycling and the adoption of correct separate collection practices. Several three-year audits were successfully completed, attesting to complete achievement of the sustainability objectives set by the Group.

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6.4 Integrated Environmental Authorisation (AIA) Some Group plants, including Laminazione Sottile S.p.A., Italcoat S.r.l. and IPS S.r.l., are subject to obtaining the Integrated Environmental Authorisation (AIA), a measure aimed at preventing and reducing pollution from IPPC activities, as required by annex VIII of Legislative Decree 152/06 and subsequent amendments. The AIA includes measures aimed at preventing or reducing emissions to air, water and soil, including those related to waste, with the aim of ensuring a high level of environmental protection and implementing continuous monitoring. The Authorisations were issued following an investigative process that involved the following phases: • Data collection, sharing and analysis of information relating to plants and production organisation •

Compliance with environmental regulatory requirements and the use of the best available technologies

•

Evaluation of specific actions aimed at constant improvement

•

Identification of an action monitoring plan

In 2021, following the AIA review, Laminazione Sottile obtained a new self-regulation decree that included several environmental improvement projects. These include the installation of an advanced system for conveying fumes in the foundry area, which distributes emissions from all furnaces to 4 reduction systems, improving the efficiency of the system and reducing total emissions of pollutants. At the same time, new plants were authorised to increase production capacity, some of which came into operation in 2022. The company Contital S.r.l., not falling within the requirements of the IPPC directive, instead has the Single Environmental Authorisation (AUA), introduced by Presidential Decree no. 59 of 2013, which unifies the existing procedures in environmental matters provided for by the sector regulations.

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6.5 Biodiversity When discussing the impact of human activities on the environment, the loss of biodiversity cannot be ignored. Change in land use, exploitation of natural resources, pollution and the introduction of invasive species are just some of the causes that are contributing to the loss of biodiversity and the destruction of our planet's ecosystems. Many of these environmental impacts stem directly from production activities, which use natural resources without considering the cost of the damage caused. The five main causes of biodiversity loss are: • Change in land use • Intensive exploitation of natural resources • Invasive species • Pollution • Climate change Operational risks associated with damage to natural assets range from increased procurement costs to product deterioration, from the inability to plan production to the loss of land value, not to mention the costs required to restore damaged areas and ensure survival. The Laminazione Sottile Group has always been committed to respecting the environment and to reducing its impacts on biodiversity. For years, it has focused on adopting a production system that respects the correct use of natural resources and protection of the land. In addition, the Group is committed to promoting the adoption of management and production

IPS - ALESSANDRIA (AL)

techniques that guarantee environmental protection and preserve biodiversity, using the best available technologies. The Laminazione Sottile Group pays close attention to operations in the vicinity of Sites of Community Interest (SCIs), Special Conservation Areas (SCAs) and Special Protection Areas (SPAs), which together constitute the Natura 2000 Network Sites. To date, 2649 sites belonging to the Natura 2000 Network have been identified by the Italian Regions. In particular, 2385 Sites of Community Importance (SCIs) have been identified, 2301 of which have been designated as Special Conservation Areas, and 842 Special Protection Areas (SPAs), 578 of which are type C sites, i.e. SPAs coinciding with SCI/SPA. Classification in A, B and C helps define the importance of a Natura 2000 site for the conservation of a particular species, assessing both its geographical isolation and its overall contribution to biodiversity. As can be seen from the maps below, referring to companies on the Italian territory (Laminazione Sottile S.p.A., Contital S.r.l., Italcoat S.r.l. and IPS Industrial Packaging Solution S.r.l.), none of the subsidiaries fall within the sites belonging to the Natura 2000 Network. As the companies are not located near the identified areas (Areas A, B and C), the Group's activities on the territory of the European Union – in particular in Italy - have negligible impacts on biodiversity.

CONTITAL ITALCOAT PIGNATARO MAGGIORE (CE)

LAMINAZIONE SOTTILE S.P.A S. MARCO EVANGELISTA (CE)

Zone A: indicates a (largely) isolated population or an excellent value for conservation of the species, respectively, with regard to the isolation and global value of the site Zone B: indicates a population not isolated but at the edge of the distribution area or a good value for the conservation of the species. Zone C: indicates a non-isolated population within a wide range of distribution or a significant value for the conservation of the species

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6.6 Waste management (GRI 301-1,306-2,306-3)

The Laminazione Sottile Group has been engaged for years in the promotion of technologies to: • Reducing waste • Reuse waste • Recover waste The waste management sector plays a significant role in the Group's choices of sustainable environmental policies. The Group's actions, in addition to initiatives aimed at preventing and reducing environmental impact, also include improvement of the "man-environment" system. In this context, the Group has set itself the objective of preventing and reducing its environmental impact and pursuing the overall improvement of the “human-environment” system. Reducing the production of waste and its hazardousness are fundamental policies for the promotion of recycling and recovery.

The plants of the Laminazione Sottile Group generate both special industrial waste and waste similar to municipal waste. The latter are managed through municipal collection services. Industrial waste – such as foundry waste, dust from smoke extraction systems, sludge from wastewater treatment and spent refractory materials – is instead entrusted to external disposers specially selected on the basis of reliability criteria and duly authorised in accordance with the current legislation. The Group adopts strategies aimed at minimising the amount of waste destined for disposal, while at the same time encouraging an increase in the share destined for recovery. Laminazione Sottile pays great attention to the management of the waste destination, aware of its significant impact in terms of sustainability and circular economy: over 90% of the waste generated is classified as non-hazardous. At the same time, more than 90% of total waste is sent to recovery operations, while less than 10% is disposed of through authorised external operators. With regard to waste similar to urban waste, the Group actively promotes separate collection through internal awareness-raising initiatives aimed at employees, collaborators and third-party companies present in the plants, with the aim of improving the quality of collection and of reducing the production of unsorted waste.

>90%

The pursuit of constant actions aimed at the economic and environmental efficiency of management cycles is the effect of the wide range of technologies deployed by the Group.

Waste classified as‘ “non-hazardous” generated by the Laminazione Sottile Group in 2024

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WASTE PRODUCED [GRI 306-3] WASTE COMPOSITION GROUP COMPANIES Laminazione Sottile Group

HAZARDOUS WASTE

NON-HAZARDOUS WASTE

Unit of measurement

2022

2023

2024

2022

2023

2024

8.1%

7.8%

7.3%

91.9%

92.2%

92.7%

TYPE OF WASTE

SPECIAL WASTE

MUNICIPAL WASTE

Unit of measurement

2022

2023

2024

2022

2023

2024

100%

Unit of measurement

2022

2023

2024

HAZARDOUS WASTE

ton

1,460

1,582

1,770

NON-HAZARDOUS WASTE

ton

16,529

18,813

22,517

HAZARDOUS WASTE DESTINED FOR DISPOSAL

ton

825

916

996

HAZARDOUS WASTE DESTINED FOR RECOVERY

ton

636

666

774

NON-HAZARDOUS WASTE DESTINED FOR DISPOSAL

ton

752

1,360

1,121

GROUP COMPANIES Laminazione Sottile Group

WASTE PRODUCED

NON-HAZARDOUS WASTE DESTINED FOR RECOVERY

ton

15,777

17,454

21,396

TOTAL WASTE

ton

17,989

20,395

24,287

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NO-RINSE TREATMENT The chemical surface conversion treatment of aluminium rolls is intended to improve the adhesion of polymer films and to enhance corrosion resistance. Traditionally, this treatment involves passing the strip through chemical baths with controlled temperature and concentration, followed by a rinse with demineralised water. This type of process, called "rinse", removes any excess chemical product from the surface of the roll. The rinsing water is then conveyed to a chemical-physical treatment plant, which generates sludge classified as "special non-hazardous waste". With a view to sustainability and innovation, Laminazione Sottile has invested in the development of plants based on "No Rinse" technology, which eliminates the rinsing phase. This process reduces the production of sludge to be disposed of by up to 50%.

FOUNDRY WASTE The objective of reducing dust and waste from foundry waste was addressed through the experimental implementation of an innovative waste cooling plant aimed at improving the environmental performance of the plant in line with the Best Available Techniques Conclusions (BAT-C) applicable to the non-ferrous metals sector. The system allows the treatment of all types of waste through indirect cooling with water, followed by a processing phase, which effectively separates the residual aluminium from the oxides destined for waste. This process, in addition to improving the metal content of the treated waste, contributes significantly to reducing the amount of waste produced. The system, supplemented by a more efficient management of furnace desorption operations, is used to obtain tangible results on several fronts: 1. Reduction of diffuse dust emissions, typically generated during the handling, storage and loading of waste on means of transport; 2. Decrease in the volume of waste to be disposed of, thanks to a more effective separation of useful materials from non-recoverable ones; 3. Recovery of residual aluminium, which can be reintroduced into the production cycle, helping to improve resource efficiency and promote the circular economy;

FILTERING EARTH DRYING PLANT

This initiative is part of the continuous improvement path

The continuous commitment to environmental sustainability has led us to the creation of an innovative drying plant for the filtering earth used for the treatment of the lubricant-cooling fluids of cold rolling plants, which allows us to reduce the production of waste earth to be disposed of by up to 50%.

undertaken by the Group for environmental sustainability and for the enhancement of industrial by-products.

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6.7 Water resources The use of water resources is mainly linked to the cooling operations necessary for the various production activities and, to a lesser extent, for process water. All the companies in the Group use underground water drawn from owned wells duly authorised by provincial decrees. The total water emitted by the 4 Italian plants of the Laminazione Sottile Group in 2024 was 890,000 m3, with a reduction in consumption of 31,000 m3 compared to the previous year, representing a saving of 3%.

For cooling processes, all of the Group's companies use groundwater withdrawn from the Group's wells. Water resources are recovered within a closed system and reused.

5,500,000 M3 OF WATER SAVED IN 2024

Almost all the water used for cooling of the plants is recovered within a closed circuit and reused, together with the properly treated process water. Thanks to this system, approximately 5,500,000 m³ of water were saved in 2024, in full compliance with the current IPPC regulations. The water used for cooling is continuously recovered through a system of cooling towers.

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6.8 Atmospheric emissions (GRI 305-1, 305-2, 305-3)

The management of emissions into the atmosphere is a particularly stringent aspect and is subject to the application of national and European regulations that oblige the Group companies to conduct ever-stricter controls. Protecting the environment requires major investments which, over the years, have led the Laminazione Sottile Group to apply some of the leading emission-reducing solutions.

In addition, the plant is included in the European Emission Trading System, which obliges the company to obtain a quantity of permits for the emission of CO2 equal to the quantity actually emitted. This system represents a further stimulus for the company in pursuing the goal of reducing the impact of greenhouse gas emissions.

Over time, the Group's companies have achieved remarkable results, as demonstrated by the air emissions monitoring data, which show concentrations of pollutants well below the limits established by law. This was possible thanks to the use of advanced technologies, aimed at continuous improvement and maintaining of the efficiency of the plants, supported by modern and effective maintenance programs. In addition, Laminazione Sottile has been actively engaged in reducing greenhouse gas (GHG) emissions for years. The improvement of direct emissions (Scope 1), mainly resulting from the combustion of natural gas, is pursued through initiatives aimed at optimising energy efficiency.

-50%

VOC emissions, related to cold rolling mill smoke extraction systems, have been reduced by 50% since 2014, thanks to careful optimisation of the extraction processes. In Italcoat and IPS, post-combusters have been adopted to reduce VOCs and odorous emissions.

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AIRPURE AND ABATEMENT SYSTEMS To reduce the emissions of dust and acidic substances generated by melting processes, Laminazione Sottile has developed projects that aim to channel all the emissions of the foundry department towards extraction plants equipped with state-ofthe-art sleeve filters and cyclones. These plants are able to effectively capture and treat all emission flows, while ensuring an improvement in the efficiency of the diffuse emission collection hoods. In addition, to reduce VOC (Volatile Organic Compounds) emissions, the company has collaborated with the world leader in the aluminium rolling sector, installing an AIRPURE system in its plant, from Germany, for the recovery of rolling fluids. Rolling mills that use large amounts of rolling fluid tend to disperse high volumes of fluid along with the exhausted air, resulting in loss of the fluid itself, which is no longer recovered in the circulation system. The Airpure distillation system for exhausted air counteracts this problem, recovering almost all of the dispersed fluid.

The Airpure recovery system, consisting of two scrubbers, offers the following services: •

Total separation of the vapours of the rolling fluid from the stream of exhausted air, with a high recovery of the fluid, which is regenerated and treated until a quality similar to that of the new fluid is obtained, ready to be reintroduced into the rolling process;

•

High level of purity of the exhausted air;

•

Longer life of rolling fluids, thanks to a vacuum treatment at low temperatures;

•

Reduction of management costs and of consumption through heat recovery during fluid washing.

The total amount of CO2 emissions produced by the Laminazione Sottile Group in the year 2024 is equal to 1,651,510.27 tons per year, considering the Location-based calculation methodology (Scope 2), while it is equal to 1,659,375 tons per year, using the Market-based method (Scope 2). Finally, the incidence of Scope 1 emissions is around 4% of the total, while Scope 2 - Location-based emissions represent approximately 2% of the total.

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DIRECT GREENHOUSE GAS (GHG) EMISSIONS (SCOPE 1) [GRI 305-1]

EMISSIONS FROM NON-RENEWABLE FUEL SOURCES

U.o.M

2024

STATIONARY COMBUSTION

Natural gas consumption

62,407

Fuel for rescue groups

Biogas

MOBILE COMBUSTION

Fuels for internal vehicles

tCO2eq

1,239

Company car fleet

146

OTHER DIRECT EMISSIONS

Fugitive emissions of refrigerant gases

Other air emissions

TOTAL SCOPE 1

63,857

INDIRECT GREENHOUSE GAS (GHG) EMISSIONS (SCOPE 2) [GRI 305-2]

SCOPE 2 EMISSIONS Total Scope 2 (Location-based) Total Scope 2 (Market-based)

U.o.M tCO2eq

2024 29,246 37,111

INDIRECT GREENHOUSE GAS (GHG) EMISSIONS (SCOPE 2) [GRI 305-2]

SCOPE 3 EMISSIONS

U.o.M

2024

Total Scope 3

tCO2eq

1,558,407

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6.9 Research and development As part of the research activity, the companies of the Laminazione Sottile Group benefited in 2024 from the ‘‘Research and Development Tax Credit’’ provided for by Italian legislation as well as from the benefits of hyper-depreciation for equipment acquired relating to industry 4.0. The Research and Development Area, centralised at Group level, has the task of stimulating product innovation and of identifying solutions to meet customer needs. Development of the projects also takes place in collaboration with external partners and, in some cases, is co-financed by regional (through calls on competitiveness and innovation), national (such as MI-MIT and the Tax Credit) and European bodies. The company has a laboratory equipped with state-of-the-art instrumentation that enables in-depth analyses to support the design and manufacture of innovative materials and products. The Research and Development (R&D) Area supports the different production and process areas of the individual plants with a focus on various aspects: • Promote the purchase and use of aluminium scrap for the im-

plementation of projects for a variety of sectors, reducing the use of primary aluminium and offering customers the possibility of transforming their production waste into strips and sheets, in compliance with the principles of the circular economy; •

Develop aluminium and coating solutions for direct contact with food, with a focus on recyclability and sustainability, in line with the new regulations in force;

•

Invest in the training of personnel to perform LCA (Life Cycle Assessment) analyses, mapping the individual steps of the process to determine the environmental footprint of the finished products and of the rolls of the various product families;

•

Promote the central role of aluminium in the challenge for environmental sustainability;

•

Support customers in the development of high-performance products with a reduced environmental impact;

•

Develop pre-treatment systems for laminate surfaces that reduce the use of hazardous substances. In this regard, Laminazione Sottile has already eliminated chromic acid (CAS 7738-94-5) and all hexavalent chromium compounds included in the ECHA "Candidate list".

In the three-year period 2022-2024, the following sustainability objectives were achieved:

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•

Development of antimicrobial and photocatalytic coatings, aimed at creating systems for air purification, with the goal of reducing the frequency of cleaning operations and the consequent environmental impacts;

•

Development of hydrophilic coatings to increase the efficiency of residential air conditioning systems and to reduce consumption;

•

Production of tapes, containers and lids using raw material composed of 100% post-industrial recycled aluminium;

•

Development of aluminium systems with specific coatings for the HVAC-R sector, aimed at reducing water consumption and optimising energy recovery;

•

Development of BPA-free technology for food containers, significantly reducing the presence of this contaminant in the management of packaging as waste;

•

Adoption of PVC-free technologies to limit the formation of dioxins during the heat treatment of industrial waste;

•

Research and development of materials and treatments for

the production of components for batteries of electric vehicles (battery foil and pouch foil). •

Analysis of new types of embossing and ribbing to increase the strength of aluminium containers and strips for food use, reducing the thickness and quantity of raw material needed.

The Research and Development Area coordinates the drafting and publication of scientific articles working together with various universities, as well as promoting participation in scientific and popular conferences. It also manages projects related to internships, undergraduate and doctoral theses, performed both in the production and research fields. In the academic year 20232024, 2 projects of this type were conducted. Among the 2024 publications, an article published by the journal Materials and Manufacturing Processes, dedicated to the Life Cycle Assessment of the aluminium sheet rolling process, is of particular relevance.

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7. Persons (GRI 2-30, 3-3, 202-2, 401-1, 401-3, 404-1, 404-3)

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7. Persons

(GRI 2-30, 3-3, 202-2, 401-1, 401-3,404-1, 404-3)

7.1 Introduction Laminazione Sottile believes in the value of People who contribute to the company's growth every day with professionalism, passion, a sense of belonging and collaboration.

business structure and welcoming input, ideas for improvement and suggestions proposed by the young participants. 2024 was a year full of new projects for the Human Resources Area: the Performance Management process was reviewed and extended abroad and implemented, through SAP Success Factors, the learning module in companies in the United Kingdom, North America and Turkey, laying the foundations for the launching of a Global Academy with a shared catalogue in 2025. The managerialisation project performed by the Academy, which spanned the entire year, is also fundamental. The Leadership Program has been designed to accelerate and enhance the professional growth path of the Laminazione Sottile Group managers and the transition to responsible and high-impact leaders.

For this reason, during 2024, the Group continued to invest in processes and tools to promote the well-being of its people and to support the dissemination of sustainability values.

The program, also aimed at strengthening the sense of belonging and corporate culture, has set itself the task of strengthening the managerial habits inherent in both the management of oneself (self-leadership) and of others (leadership). Recognising the habits to be broken, identifying virtuous habits and above all knowing how to put them into practice: this is the meaning of the program and of the "value gym", a training opportunity through which learners were able to practise good habits by recreating contexts and situations.

No company in the Group employs personnel under the age of 18, and we are committed to preventing all forms of modern slavery, forced labour or servitude, child labour and human trafficking. The inclusion of new hires is supported by personalised onboarding courses, designed to enhance talent, especially young people, and to accompany them on a growth path consistent with their attitudes. The annual performance management system, based on the Group Competence Model, integrates results and behaviours, recognising the individual contribution in an objective and transparent manner. Training is a strategic asset managed by the Guido Moschini Academy, which in four years has developed an internal team of tutors and has activated collaborations with schools and technical institutes. The dialogue with the world of education is continuous: we participate in orientation activities for young graduates or undergraduates at various Specialised Technical Institutes and Universities. We also collaborate with several Business Schools, offering them Project Work related to our

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2024 saw the development of new initiatives in the field of Welfare, in addition to those already provided for by the National Collective Labour Agreement (metal-mechanical). In fact, following an in-depth survey aimed at employees, it was decided to focus on new services in the areas where the greatest needs emerged: gyms and sports centres; kindergarten bonus (0-3 years); academic and professional guidance for employees' children. The new initiatives are supported and governed by the drafting of a Company Regulation that provides staff with all the information and clearly defines the criteria for access to each service made available.

The digitilisation of HR processes made it possible to start the Power BI project in 2024, which will see its go-live in 2025. Power BI is a family of business intelligence tools from Microsoft that is used to transform data from divergent sources and to make them available in the form of reports and dashboards in order to be able to analyse and monitor specific KPIs in a structured way, and to be able to share information between users. At the same time, the 2025 projects were defined: 1. Implementation of new global and digital processes (Recruiting and Onboarding) 2. Review of organisational models 3. Digital archive Everything is aimed at improving the satisfaction of our people, who have always represented a strategic component in the pursuit of company objectives of growth and continuous improvement.

The Group has strengthened its Employer Branding initiatives, actively participating in events such as Career Day, Job Fair and Recruiting Day that have made it possible to offer important work orientation ideas for young graduates/undergraduates and for graduates and to enhance the competence and path offered by Laminazione Sottile.

The selection process has the task of constantly enriching the Group's human capital in line with the needs of the business and with the principles of equity and equal opportunities. In this process, constant updating of the Onboarding process remains central, customised according to the area of competence of the new hire, aimed at improving the employee experience and engagement.

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EMPLOYEES AND TEMPORARY WORKERS BY PLANTS AND SITES EMPLOYEES – NO TEMPORARY WORKERS [GRI 2-7]

2022

2023

2024

LAMINAZIONE SOTTILE

516

574

CONTITAL

107

117

ITALCOAT

IPS

I2R UK

172

174

151

I2R KOREA

I2R USA

I2R NORTH AMERICA

PLLANA

CONTITAL TURKEY

TOTAL

986

1,037

1,102

NON-EMPLOYEE WORKERS - TEMPORARY WORKERS [GRI 2-8]

2022

2023

2024

LAMINAZIONE SOTTILE

160

157

125

CONTITAL

ITALCOAT

IPS

I2R UK

I2R KOREA

I2R USA

I2R NORTH AMERICA

PLLANA

CONTITAL TURKEY

TOTAL

263

244

237

EDUCATIONAL QUALIFICATION 2024*

DEGREE

DIPLOMA

HIGH SCHOOL

PRIMARY SCHOOL

TOTAL

MANAGERS

EMPLOYEES AND MIDDLE MANAGERS

225

135

365

BLUE COLLAR WORKERS

419

264

710

TOTAL

260

557

269

1,102

* THE DATA REFER TO THE EMPLOYEES OF THE LAMINAZIONE SOTTILE GROUP, EXCLUDING TEMPORARY WORKERS.

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SENIORITY OF SERVICE (YEARS) - 2024*

0-2

3-10

11-15

16-20

21-30

>30

TOTAL

MANAGERS

EMPLOYEES AND MIDDLE MANAGERS

152

149

365

BLUE COLLAR WORKERS

204

110

710

TOTAL

363

361

128

115

1,102

* THE DATA REFER TO THE EMPLOYEES OF THE LAMINAZIONE SOTTILE GROUP, EXCLUDING TEMPORARY WORKERS.

TURNOVER [GRI 401-1]

14.06% 2022

16.56% 2023

12.62% 2024

WOMEN

MEN

TOTAL

2022

2.00%

4.45%

4.22%

2023

2.00%

1.37%

2.56%

2024

ABSENTEEISM BY GENDER – ITALY [GRI 403-2]

1.49%

3.26%

2.77%

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NUMBER OF EMPLOYEES BY GEOGRAPHICAL AREA [GRI 2-7] 2022 Territoriality by qualification and region of belonging - employees

LAMIN. SOTTILE

CONTITAL

ITALCOAT

IPS

I2R UK

2023

2024

Coming from the same region as the headquarters

Coming from a region other than the headquarters

Coming from the same region as the headquarters

Coming from a region other than the headquarters

Coming from the Coming from a same region as region other than the headquarters the headquarters

MANAGERS

54%

46%

63%

37%

64%

36%

CLERICAL WORKERS AND MIDDLE MANAGERS

95%

97%

BLUE COLLAR WORKERS

100%

MANAGERS

100%

CLERICAL WORKERS AND MIDDLE MANAGERS

100%

99%

BLUE COLLAR WORKERS

100%

MANAGERS

–

100%

CLERICAL WORKERS AND MIDDLE MANAGERS

88%

12%

100%

BLUE COLLAR WORKERS

100%

MANAGERS

100%

CLERICAL WORKERS AND MIDDLE MANAGERS

80%

20%

71%

29%

93%

BLUE COLLAR WORKERS

94%

95%

94%

MANAGERS

75%

25%

75%

25%

75%

25%

CLERICAL WORKERS AND MIDDLE MANAGERS

80%

20%

80%

20%

80%

20%

BLUE COLLAR WORKERS

100%

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2022 Territoriality by qualification and region of belonging - employees

I2R KOREA

I2R USA

I2R NORTH AMERICA

PLLANA

CONTITAL TURKEY

Coming from the same region as the headquarters

2023

Coming from a region other than the headquarters

Coming from the same region as the headquarters

2024

Coming from a region other than the headquarters

Coming from the same region as the headquarters

Coming from a region other than the headquarters

MANAGERS

100%

CLERICAL WORKERS AND MIDDLE MANAGERS

100%

BLUE COLLAR WORKERS

–

MANAGERS

–

CLERICAL WORKERS AND MIDDLE MANAGERS

100%

BLUE COLLAR WORKERS

–

MANAGERS

–

100%

CLERICAL WORKERS AND MIDDLE MANAGERS

–

85%

15%

31%

69%

BLUE COLLAR WORKERS

–

15%

85%

67%

33%

MANAGERS

100%

CLERICAL WORKERS AND MIDDLE MANAGERS

100%

BLUE COLLAR WORKERS

100%

MANAGERS

100%

CLERICAL WORKERS AND MIDDLE MANAGERS

100%

BLUE COLLAR WORKERS

100%

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7.2 Diversità, inclusione e pari opportunità 7.2 Diversity, inclusion and equal opportunities (GRI 401-3,405-1, 405-1, 406-1) (GRI 401-3, 406-1)

Il Gruppo Laminazione Sottile vieta ogni tipo di discriThe Laminazione Sottile Group prohibits any type of discrimiminazione verso coloro che a vario titolo operano nelnation against those who work for various reasons in the comle aziende o che si candidano per ricoprire posizioni panies or who apply for job positions. In particular, forms of lavorative. In particolare, non sono tollerate forme di discrimination based on differences in gender, sexual orientadiscriminazione basate su differenze di genere, oriention, age, health status,età, nationality or ethnic group, political or tamento sessuale, stato di salute, nazionalità o religious opinions are not tolerated. gruppo etnico, opinioni politiche o religiose.

In recent years the Laminazione Sottile ultimi Groupanni has sta alsoaninIl Gruppo Laminazione Sottile negli creased the presence of personnel in historically male che incrementando lafemale presenza di personale femminile in aree storicamente maschili, nontechnisolo areas, therefore not only in clerical roles pertanto but also in the nelle aree impiegatizie ma anche in quelle tecniche e cal and production areas. In this sense, in 2021 the project for produttive. Infemale tal senso, nell’anno 2021 è stato of avviathe inclusion of personnel with the qualification blue to il progetto di inserimento di personale femminile collar workers was launched. con la qualifica di operai. The option to take maternity or paternity leave is a key indicaUn importante indicatore è rappresentato dalla postor, reducing the risk of parents not returning to work after the sibilità di godere di congedi di maternità e paternità, birth of a child. Both the rate of return after maternity/paterniriducendo il rischio di rimanere a casa dopo la nascita ty leave, as well as the number of employees remaining in post di un figlio. Sia il tasso di ritorno al lavoro dopo il cona year after returning demonstrate that almost all employees gedo di maternità/paternità che quello di manteniwho took parental leave both returned to work and remained mento del posto a un anno dalla ripresa del lavoro in the workforce. mostrano come la quasi totalità dei dipendenti che ne hanno usufruito sono rientrati e sono tuttora nell’organico aziendale.

INCIDENCE INCIDENZA Employment of women innel theGruppo Group Occupazione femminile

2024

252 18,8%

2023

251 2022 The adoptiondiofun an Modello Organisational Model pursuant to Italian L’adozione Organizzativo ai sensi del Legislative Decree 231/2001 and of a di confidential and anonyD.Lgs 231/2001 e di un sistema segnalazioni riservato anonimo rappresentano tutti che mous ed reporting system represent for allper those whocoloro collaborate collaborano le società del for Gruppo uno strumento with the Groupcon companies a tool communicating any ofper comunicare eventuali illeciti e violazioni all’Orgafences and breaches to the dedicated Supervisory Body. During nismo di Vigilanza preposto. corso del 2024 non si 2024, there were no verified casesNel or reports of discrimination sono verificati casiGroup accertati o segnalazioni relative or harassment in any company. a episodi di discriminazione o molestie in nessuna azienda del Gruppo.

19,6%

224 17,9%

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69 163 69 // 163

USE OF PARENTAL LEAVE AND RETURNS BY GENDER – GROUP [GRI 401-3]

2022

2023

Use of parental leave and returns by gender – GROUP [GRI 401-3]

MEN

WOMEN

ENTITLED

100%

USED

RETURNED TO WORK

MEN

2024 WOMEN

MEN

WOMEN

100%

STILL WORKING 12 MONTHS AFTER RETURNING TO WORK

RETURN TO WORK RATE / RETENTION RATE

88%

76%

100%

75%

100%

89%

100%

EMPLOYEES ARE ENTITLED TO PARENTAL LEAVE

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7.3 Training (GRI 404-1, 404-3)

Founded in 2021, the Guido Moschini Academy was founded with the aim of enhancing the company's most important asset: people and shared knowledge. It is a strategic tool to enhance skills, consolidate company culture and strengthen internal cohesion. The mission of the Academy is to create sustainable value over time through continuous training, helping to make the organisation more prepared, informed and able to face future challenges. Its activities are developed along three main axes: •

Growth of skills: supporting the professional and personal development of the employees of the Laminazione Sottile Group, promoting the acquisition of technical and cross-cutting skills with a view to individual and collective evolution.

•

Enhancing know-how: promoting transmission of the technical and productive heritage gained over time, encouraging the sharing of knowledge between generations and departments, in order to preserve and renew the company's industrial heritage.

•

Organisational cohesion: Enhancing collaboration and operational effectiveness, encouraging behaviours consistent

with the Company Values and fostering a sense of belonging, active participation and synergistic work. Opening of the physical headquarters of the Guido Moschini Academy, which took place in 2022, represented a strategic event for the strengthening of in-person training. The new space, modern and equipped, allows the Group to organise and host courses, events and conferences, also of international importance. The site also plays an important role in welcoming university students and secondary schools on the occasion of educational visits to the Laminazione Sottile plant, helping to create a bridge between the school world and production reality. Since 2023, the Guido Moschini Academy has consolidated its role as a centre for technical-scientific training and dissemination, hosting conferences of national importance organised respectively by the AIM and AIBO-FCE associations.

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Starting from the same year, the Guido Moschini Academy embarked on a significant development path, introducing cross-cutting training programs aimed at operators in the areas of Production, Quality, HSE, Human Resources, Quality Assurance and Continuous Improvement. In parallel, courses dedicated to managers and initiatives aimed at increasing the technical and cross-cutting skills of the Group's young talents were launched. In 2024, an important focus was placed on the Group's managerial target, with a marked emphasis on strengthening the cross-cutting competence of Leadership, with a view to better managing own teams and to increasing performance in terms of objectives achieved. Alongside Leadership, a panel of closely related skills was worked on: how to manage time, priorities and people; how to delegate; managerial routines and how to enhance particularly virtuous ones.

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TRAINING HOURS BY TYPE

MANAGERS

CLERICAL WORKERS BLUE COLLAR WORKERS TOTAL 2022

2023

2024

TRAINING HOURS BY GENDER

2022

2023 WOMEN

MEN

2024 TOTAL

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TRAINING HOURS BY TYPE

TECHNICAL PROF.

MANAGERIAL 2022

2023

LINGUISTIC 2024

NO. EMPLOYEES RECEIVING A RATING WITH THE EUREKA PERFORMANCE SYSTEM

MEN

WOMEN 2022

2023

TOTAL 2024

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7.4 Corporate Welfare and Trade Union Relations (GRI 2-30)

The Group believes that to improve production performance, the quality of work and products, workers must be involved as an active part in the processes, intervening, operating and expressing their opinions: the latter are considered of equal level, importance and dignity with respect to those expressed by the company managers. For this reason, together with the RSU, the creation of working groups was established aimed at improving the individual production areas, processes and technical-organisational systems. Furthermore, the Group is activating communication campaigns (workshops, focus groups, interactive seminars) to inform employees about innovation projects active in the company and about organisational changes (Circular no. 5/E/2018 art. 4 of the Revenue Agency) .

purposes, paid directly or in the form of reimbursement of expenses or through additional contributions to the supplementary pension scheme and/or to the Supplementary Assistance Fund. In all Group companies, regardless of the presence of collective bodies representative of workers, Laminazione Sottile assures the employed personnel (employees and temporary workers) an adequate and decent salary, higher than the minimum subsistence wage (minimum wage).

The Group has committed to planning and implementing, for the three-year period 2023-2025, 24 hours of training coinciding with contractual working hours or in any case according to comparable methods: the training is aimed at ensuring and generating processes of versatility and multi-functionality among workers and at increasing individual skills, both technical and cross-cutting. The courses can be activated according to the delivery methods provided by Fondimpresa.

•

Agreements with specific sports centres: employees have had the opportunity to sign up with subscriptions paid in part by the company (through vouchers of different amounts depending on the chosen subscription).

•

Nursery Bonus: employees with children up to three years of age and with a certain level of RAL [Gross Annual Salary] have had the opportunity to request part or all of the fee paid to cover the fee for nursery schools (the part in excess of what may already be received from INPS).

Laminazione Sottile and Contital have signed an agreement with the R-SU regarding the performance bonus for the years 2024 and 2025, while Italcoat for the year 2025 only. This agreement is aimed at significantly rewarding the achievement and at exceeding the objectives. On the basis of the provisions of law no.28/2015 and subsequent amendments, the worker may choose to use all or part of the amount of the individual performance bonus due in works and services with socially relevant

•

School-Work Orientation: the children of employees between the ages of 15 and 25 were offered a path consisting of several meetings with a consulting and training company in which the topics related to the trajectory that young people must undertake to enter the labour market at the end of the school-academic path were discussed.

In relation to Welfare, starting from July 2024, a regulation was issued, with annual validity, in which all the actions put in place until June 2025 are described with relative discipline of the rules of use. Below are the services offered to employees:

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EMPLOYEE BREAKDOWN BY TRADE UNION ABBREVIATIONS [GRI 2-30] 2022

2023

2024

FIM CISL

FIOM

FISMIC

UILM

FIM CISL

FIOM

FISMIC

UILM

FIM CISL

FIOM

FISMIC

UILM

LAMIN. SOTTILE

CONTITAL

–

ITALCOAT

–

IPS

–

1–

–

15 2

NUMBER OF HOURS WORKED - ITALY [GRI 403-9]

LAMIN. SOTTILE

HOURS WORKED

2022

2023

2024

Ordinary hours

1,103,533

1,132,862

1,101,387

Overtime

71,027

72,305

60,329

Strike hours

–

496

3,756

93.95%

94.00%

94.81%

Ordinary hours

206,223

210,795

228,507

Overtime

7,070

7,328

9,693

Strike hours

–

109

96.69%

96.64%

95.93%

Ordinary hours

166,300

173,142

185,844

Overtime

6,455

4,875

3,969

Strike hours

–

259

1,025

96.26%

97.26%

97.91%

Ordinary hours

106,420

110,310

113,085

Overtime

6,026

5,701

4,908

Strike hours

–

94.64%

95.09%

95.84%

Ordinary/total incidence

CONTITAL

Ordinary/total incidence

ITALCOAT

Ordinary/total incidence

IPS

Ordinary/total incidence

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NUMBER OF HOURS WORKED – OUT OF ITALY [GRI 403-9]

I2R UK

I2R KOREA

I2R USA

I2R NORTH AMERICA

PLLANA

CONTITAL TURKEY

HOURS WORKED

2022

2023

2024

Ordinary hours

351,450

347,360

312,617

Overtime

–

5,233

Strike hours

–

Ordinary/total incidence

100.00%

98.35%

Ordinary hours

10,752

10,560

Overtime

–

Strike hours

–

Ordinary/total incidence

100.00%

Ordinary hours

1,718

4,160

6,000

Overtime

–

Strike hours

–

Ordinary/total incidence

100%

100.00%

Ordinary hours

–

39,520

68,967

Overtime

–

806

Strike hours

–

Ordinary/total incidence

–

100.00%

98.84%

Ordinary hours

10,608

10,560

10,656

Overtime

–

Strike hours

–

Ordinary/total incidence

100%

100.00%

Ordinary hours

167,858

170,505

188,566

Overtime

8,051

19,062

Strike hours

–

Ordinary/total incidence

95.42%

95.49%

90.82%

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8. andesafety protection 8. Occupational Tutela dellahealth salute sicurezza sul lavoro (GRI 3-3,403-1,403-2, 403-1,403-2, 403-3, 403-4, (GRI 3-3, 403-3, 403-4, 403-5,403-5, 403-6, 403-7, 403-8, 403-9, 403-10) 403-6, 403-7, 403-8, 403-9, 403-10)

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8. Occupational health and safety protection 8.1 Health and safety in the workplace OCCUPATIONAL HEALTH AND SAFETY MANAGEMENT SYSTEM The Laminazione Sottile Group has voluntarily chosen to adopt an Occupational Health and Safety Management System (OHSMS), as evidence of its commitment to continuous improvement and the active involvement of all staff. The system, certified by an independent third party according to the UNI ISO 45001:2018 standard, applies both to internal employees and to external collaborators operating under the control of the organisation. In 2024, all Group companies successfully passed the surveillance audit. The responsibility for management of the OHSMS is entrusted to the Prevention and Protection Service: a team of professionals who, in collaboration with Management, trade union representatives and workers, annually define clear and measurable objectives to strengthen the protection of health and safety in the workplace. In support of this process, specific performance indicators are identified, which are fundamental to constantly monitor the results and progress achieved.

The active participation of workers plays a fundamental role in the management of health and safety at work, representing an essential element for the identification and continuous reduction of risks. For this purpose, managers have specific tools at their disposal to monitor and analyse near misses, unsafe acts and unsafe conditions, thus facilitating the early detection of critical issues. Safety reports are managed through dedicated teams, promoting the integration of risk assessment into business processes and contributing to the development of new preventive and corrective actions. Implementation of the intervention plans is constantly monitored through monthly meetings involving the main prevention representatives within each department.

HAZARD IDENTIFICATION, ASSESSMENT OF RISK AND ACCIDENT INVESTIGATIONS In compliance with current regulations and following a structured approach based on the PDCA cycle (Plan-Do-Check-Act), each company of the Laminazione Sottile Group conducts a detailed analysis of the risks associated with the various tasks, assessing their severity and identifying adequate prevention and protection measures. The results of these assessments, together with the corrective actions implemented and the related improvement plans, are formalised in the Risk Assessment Documents, in accordance with Legislative Decree 81/08. The Management System also provides for a periodic review of work activities and an updated mapping of potential hazards, which can also be activated following relevant reports or events that have an impact on health and safety. These activities actively involve all internal stakeholders and, if necessary, rely on the support of external professionals, with the aim of adopting effective measures to eliminate hazards and to reduce risks, in line with the objectives established by the OHSMS.

To strengthen a culture of safety shared at every organisational level, the Laminazione Sottile Group promotes periodic meetings between the Plant Management, the Human Resources Management, the Prevention and Protection Service and the Workers' Representatives for Safety (RLS), in line with the provisions of Legislative Decree 81/08 and within the Occupational Health and Safety Management System (OHSMS). These dialogue meetings are an opportunity to analyse the results in the field of health, safety and the environment (HSE), to evaluate performance indicators and to define new objectives and improvement interventions, in order to guarantee increasingly safer

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and healthier working environments. Particular attention is paid to the management of accidents, through a careful analysis of the causes and the adoption of effective corrective measures. This process makes use of specific indicators, such as the Frequency Index (IF) and the Severity Index (IG), and also includes events involving temporary workers, considered an integral part of the company staff. A pillar of the Group's approach to safety is the analysis of the root causes of accidents, often attributable to incorrect or distracted behaviour. For this reason, the organisation constantly invests in training activities, with the aim of increasing awareness and promoting the adoption of safe practices by all workers, thus contributing to a safer and more responsible working environment. From the analysis and inspection activities conducted by the Prevention and Protection Service, it was possible to identify some of the main risk factors present in the operational contexts of the Laminazione Sottile Group, including:

•

Presence of means of handling

•

Use of lifting equipment

•

Machines in general

•

Processing of molten aluminium

•

Use of chemical substances for degreasing activities.

During the reference period, none of these factors caused serious injuries, thanks to the continuous attention and investments dedicated to health and safety by the Laminazione Sottile Group. Nevertheless, on 12 March 2024, a fatal accident occurred, the causes and responsibilities of which have not yet been ascertained.

PDCA Plan-Do-Check-Act cycle adopted for the definition of risk assessment procedures related to the health and safety of workers.

DATA REFERRING TO ALL EMPLOYEES AND TEMPORARY WORKERS

Number of hours worked Severity index (ig)

UNIT OF MEASUREMENT

2022

2023

2024

2023 / 2024

HOURS

2,223,490

2,308,033

2,311,128

0.1%

DAYS ACC.*1000/ WORK H NO. ACC.*1,000,000 /WORK H

0.26

0.27

0.14

-47.9%

13.94

10.40

7.36

-29.3%

No.

-29.2%

of which serious injuries resulting in more than 40 days of absence

No.

-40.0%

of which serious injuries resulting in more than 6 months of absence

Frequency index (if) Total number of recordable accidents

No.

-100.0%

Number of near misses (any event that could have caused an injury or damage to health - illness - but did not produce it)

No.

125

288

356

23.6%

Numbers of deaths

No.

100%

Recordable numbers of occupational diseases

No.

–

Numbers of deaths from occupational diseases

No.

–

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Injuries by gender LAMIN. SOTTILE

MEN

WOMEN

Hours temporary workers

Hours employees

Number of accidents

Accident days

Frequency index

Severity index

2022

434,068

1,388,276

567

13.72

0.31

2023

421,777

1,439,695

610

10.74

0.33

2024

406,613

1,448,489

202

7.01

0.11

2022

40,495

360,651

14.96

0.04

2023

52,676

393,885

8.96

0.03

2024

50,550

405,476

124

8.77

0.27

Hours temporary workers

Hours employees

Number of accidents

Accident days

Frequency index

Severity index

2022

474,563

1,748,927

582

13.94

0.26

2023

474,453

1,833,580

625

10.40

0.27

2024

457,163

1,853,965

326

7.36

0.14

ACCIDENTS SOTTILE LAMIN. GROUP TOTAL

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As reported in the periodic reports prepared by the Company Doctors, no cases of occupational diseases were detected in any Group company during the period considered.

•

Constant environmental monitoring through chemical control and personnel sampling to detect harmful inhalations.

•

Periodic noise measurement with installation, if necessary, of acoustic barriers and soundproofing systems.

This result confirms the effectiveness of a structured and continuous approach, based on targeted interventions and constant monitoring activities. The main actions implemented include:

•

Upgrading of extraction and air treatment systems to improve the quality of the working environment.

•

Construction of new production plants selected to guarantee high standards of safety and health.

•

Experimentation with and adoption of innovative technologies and processes to reduce the impact on the psychophysical well-being of workers.

•

Revamping interventions and scheduled maintenance of the systems to ensure safe and healthy working environments.

•

Continuous research and replacement of hazardous chemicals with less harmful alternatives, according to the principles of prevention and precaution.

•

Systematic adoption of mechanical lifters and manipulators to reduce physical exertion and to prevent musculoskeletal disorders.

•

Updating of the fleet of handling vehicles and maintenance of the transit surfaces, to limit vibrations and differences in level.

These interventions demonstrate the Group's constant commitment to promoting a healthy, safe and continuous improvement-oriented work environment.

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In the case of workers not directly hired by the company but operating under its control, no reports of occupational diseases have emerged. This result confirms the effectiveness of the prevention measures implemented, which also extend to this category, ensuring adequate levels of health and safety protection.

EMERGENCY MANAGEMENT The Laminazione Sottile Group devotes particular attention to emergency management, ensuring the presence of suitable devices and of adequately trained personnel to deal with critical situations. To maintain a high level of operational preparation, simulations and exercises are regularly performed, useful to verify the effectiveness of the procedures adopted and to enhance the ability to react if required.

A Company Doctor has been appointed in all the Group's Italian plants, in accordance with the provisions of article 38 of Legislative Decree 81/08. Each year, the Company Doctor defines a health surveillance plan that provides for the organisation of periodic and preventive medical examinations aimed at employees. The Group actively promotes participation in these controls, ensuring that they are performed directly at the workplace and during working hours, in order to encourage maximum participation by personnel.

The Group is characterised by the presence of a substantial number of operators specialised in strategic areas for corporate safety. Key figures include First Aid workers, trained to intervene promptly in the event of injury or illness, BLSD workers, qualified in the use of the defibrillator during cardiac emergencies and fire-fighters, prepared to prevent and manage fire-related risk situations. All these professionals are subject to continuous updates and training courses, ensuring rapid and effective interventions and contributing to the maintaining of high levels of safety within the organisation.

The Company Doctor also contributes to the identification of sources of risk to the health and safety of workers, both during the annual inspections in the workplace and during the periodic meetings provided for in article 35, actively participating in drafting of the Risk Assessment Document. In collaboration with the doctor, anonymous and collective health data are regularly analysed to assess the progress and effectiveness of the prevention and mitigation measures adopted over time. The Laminazione Sottile Group ensures full respect for the confidentiality of personal information relating to the health of workers, entrusting the management of data and health documentation exclusively to the designated Company Doctors, in full compliance with current legislation on privacy and protection of personal data.

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OCCUPATIONAL HEALTH AND SAFETY TRAINING FOR WORKERS (GRI 403-5) The Laminazione Sottile Group recognises in the training and continuous development of workers fundamental elements for the effective application of high standards in the field of occupational health and safety. As part of the Occupational Health and Safety Management System (OHSMS), a Training Plan is defined annually. Training activities are planned by the Prevention and Protection Service taking into account the evidence collected through the analysis of near miss reports. For this reason, training is not limited to the obligations provided for by Legislative Decree 81/08 and by the State-Regions Agreement of 21/12/2011, but also includes modules dedicated to procedures and operating instructions. Particular attention is paid to practical training and on-the-job training, with the aim of progressively developing the skills of personnel and of promoting greater awareness in the management of occupational risks.

The absence of occupational diseases is the result of a constant commitment to improvement and monitoring activities aimed at a variety of areas including: • • • • •

Efficiency and safety of systems Reduction of noise exposure Improvement of air quality in the workplace Safe handling and use of chemicals Optimisation of handling equipment

As confirmation of the commitment to professional growth and to the culture of prevention, in 2021 the Group established the "Guido Moschini Academy". This initiative has made it possible to create a training catalogue consisting of 160 courses, for a total of almost 20,000 total hours of training provided in 2024, significantly contributing to dissemination of the principles of health and safety protection in the workplace. IN THE FIELD OF HEALTH AND SAFETY ALONE, IN THE YEAR 2024, OVER 9,700 HOURS OF TRAINING WERE PROVIDED BY SPECIALISED PROFESSIONALS IN THE GROUP'S ITALIAN COMPANIES.

PROMOTION OF WORKERS' HEALTH (GRI 403-6) The Laminazione Sottile Group actively promotes the protection of workers' health through a series of dedicated initiatives and tools: •

Access to the Metasalute fund: all employees have the opportunity to use, completely autonomously, the benefits offered by the fund, the supplementary health care system dedicated to workers in the Metal-mechanical industry.

•

Annual influenza vaccination campaign: every year, a holiday campaign against seasonal influenza is organised within the Group's plants. Participation is voluntary, free of charge and completely anonymous.

PREVENTION AND MITIGATION OF HEALTH AND SAFETY IMPACTS AT WORK DIRECTLY LINKED BY BUSINESS RELATIONSHIPS (GRI 403-7) The Laminazione Sottile Group takes a proactive approach in the prevention and mitigation of impacts on occupational health and safety, extending its commitment beyond direct employees, to all workers involved in activities falling under its sphere of influence. In particular, the activities performed by third parties at the Group's plants are subject to systematic checks by the Prevention and Protection Service, aimed at identifying potential risks and unsafe behaviour. To promote a culture of safety also among suppliers, a sanction system has been implemented that discourages non-compliant behaviour and encourages the adoption of safe and responsible practices.

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This mechanism is designed to strengthen collaboration with external partners and to foster a safer working environment for all. The Group's commitment also extends to the evaluation of the suppliers' workplaces, through a structured process of initial qualification and periodic audits at their production sites. These controls aim to verify the effectiveness of the measures taken in terms of health, safety and the environment, promoting the adoption of high standards throughout the supply chain.

FUTURE OBJECTIVES FOR SAFETY AND HEALTH AT WORK The Laminazione Sottile Group looks to the future with a concrete commitment to the continuous improvement of health and safety conditions at work. One of the priority objectives is the reduction of accidents, to be achieved through targeted actions based on risk analysis and the adoption of effective preventive measures. Among the initiatives planned is the introduction of advanced technologies, including real-time detection and monitoring systems, with the aim of identifying in good time any potential hazards and of strengthening the management of emergency situations.

The Group aims to make its processes more efficient through the adoption of integrated management systems, which combine health, safety, environment and quality in a coherent and structured approach to risk prevention. A further strategic objective is to strengthen collaboration with suppliers, promoting high safety standards and ensuring compliance with regulations throughout the value chain. At the same time, training and awareness-raising programmes will be stepped up in order to nurture a solid safety culture, based on industry best practices and knowledge sharing between internal staff and external partners. The continuous monitoring of performance, through specific key indicators (KPIs) and the periodic review of policies and procedures will finally allow the maintaining of high standards of protection and promoting of constant evolution of the health and safety management system. With these actions, Laminazione Sottile aims to consolidate a safe, healthy and productive working environment for all employees and stakeholders involved.

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9. Supply chain (GRI 2-6, 204-1 3-3)

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9. Supply chain 9.1 Supply Chain Management (GRI 2-6, 3-3, 204-1)

2024 was a year in which there was a constant reduction in demand in almost all supply markets, which led to a general contraction in purchase prices and a good availability of supply for many of the product categories of interest to us. This situation led to a reversal of tenacity compared to the twoyear period 2021-2022, in which there was a widespread supply race and progressively increasing prices. The change has helped achieve good results in terms of cost reduction and improved service levels in the supply chain. The purchases of the Laminazione Sottile Group in 2024 amounted to a total of around 450 million Euro.

plied directly by producers, where traders had also been used in the past. Services This set includes services of any nature: technical services, qualified and unskilled services, consultancy, labour administration, etc. These are mostly Italian and local suppliers.

SUPPLY CHAIN Raw Material: Aluminium It is purchased by international traders for the quotation consisting of primary aluminium. An increasing share every year is supplied directly in the form of waste (secondary aluminium), in this case by both Italian and foreign traders. Energy They consist of Electricity and Natural Gas that are currently sup-

PURCHASES - LAMINAZIONE SOTTILE GROUP Aluminum Raw Material Energy Materials Services Transport

TOTAL

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MATERIALS This category includes all the products that, together with aluminium, compose the finished products of our Group's companies, as well as indirect materials: spare parts and maintenance components, production consumables, packaging, technical gases, fluids and filtration products.

SUPPLIERS AND GEOGRAPHICAL DISTRIBUTION Overall, in 2024 there were approximately 1,440 active suppliers, of which 86% were Italian and, specifically, 403 of them were from Campania (32%), to ensure a robust and reliable Supply Chain. Foreign

The main items in the category, in terms of volume and amount, are the paints purchased for Italcoat and IPS and the Master Alloys used in the Laminazione Sottile foundry.

Italy

The former are supplied directly by both Italian and European producers, while approximately 50% of the latter are purchased by traders and the remaining 50% by European transformers. In both cases (therefore both traders and processors), these in turn are largely sourced from the markets of the Middle and Far East.

Rest of Italy

Campania

60% of the components are supplied by Italian retailers and 40% by mainly Italian direct producers. Production consumables, however, are almost entirely purchased from direct producers, both Italian and foreign. We also point out that, compared to the previous reporting period (year 2023), there have been no significant changes in the supply chain described above.

% SUPPLY CHAIN

ITALY

TRANSPORT The transport service is 94% supplied for the delivery of the product to our customers around the world, and is distributed between "land" transport (65%) and "sea" transport (35%). The suppliers are characterised by local transport companies for distribution in Italy and by shipping companies for foreign land and sea transport. In turn, the shipping companies make use of Italian and foreign transport companies to provide the service.

ABROAD

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PROJECTS The Purchasing Department is embarking on a strategic transformation path to become a driver of value and sustainability. At the heart of this change is digitalisation, with the adoption of SAP S/4HA-NA to centralise data and to automate processes, and implementation of the Ariba portal for more collaborative management with suppliers. At the same time, it aims to standardise and optimise internal processes, defining strict procedures for the qualification of suppliers and reviewing the approval flows of purchase requests. Particular attention is paid to the integration of ESG criteria, to promote sustainable procurement choices. To ensure the success of this evolution, we invest in the training of the Purchasing team, with programs aimed at developing leadership, negotiation skills and technical skills, as well as focusing on the social and environmental aspects of the supply chain, necessary for the evaluation of suppliers. Finally, warehouse and transport management is optimised for a more efficient and responsive supply chain. The ultimate goal is to create a modern, agile purchasing office capable of contributing significantly to the growth of the company, which is also transforming into a more modern and managerial entity with a focus on social and environmental aspects guided by modern Governance.

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PRINCIPLES OF SUSTAINABLE PROCUREMENT The purchasing activities of the Laminazione Sottile Group are conducted in full compliance with ethical and sustainability principles, which guide each phase of the procurement process. In particular, the Group undertakes to: •

•

Promote a corporate culture based on integrity, honesty and transparency, ensuring full compliance with all national and international regulations on ethical business practices; Operate with respect for human and workers' rights, adhering to the principles enshrined in laws, conventions and declarations recognised at national and international level; Strongly condemn all forms of exploitation, including child labour, forced labour and modern slavery, as well as all forms of discrimination based on age, race, ethnicity, nationality, political or trade union opinions, religion, sexual orientation, gender identity or any other personal characteristic not related to the professional sphere; Value people throughout the entire production chain, investing in the professional development of internal resources and in the ability to attract new talent, ensuring safe and healthy working conditions for all employees and collaborators;

•

Ensure compliance with environmental and occupational safety regulations, as well as international commitments related to combating climate change and promoting sustainable development, such as reducing CO₂ emissions and protecting biodiversity;

•

Integrate sustainability criteria into the selection and evaluation processes of suppliers and contractors, giving priority – where possible – to partners who adopt ethical and sustainable practices and who are committed to promoting them throughout their supply chain;

•

Promote a culture of sustainability among business partners by encouraging them to adopt environmentally and socially responsible business models;

•

Actively promote the protection of the environment and ecosystems through implementation

In detail, the commitment translates into the following operational initiatives: •

Purchase goods and services that comply with recognised environmental standards in order to continuously improve internal procurement practices;

•

Reduce the consumption of single-use materials such as paper and plastic, favouring products with low environmental impact also assessed on the basis of criteria such as the production process, the energy used, logistics, recyclability, waste generation and the consumption of resources;

•

Replace, where possible, potentially harmful materials and products with more environmentally sustainable alternatives;

•

Monitor the use of energy and water resources, with particular attention to the measurement of greenhouse gas emissions to contribute to the mitigation of climate change;

•

Adopt an approach aimed at reducing consumption, identifying and correcting waste and inefficiencies both in internal processes and in external activities under the control or influence of the Group;

•

Encourage the recycling of end-of-life materials and, where this is not possible, ensure their safe and environmentally responsible disposal.

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SUPPLIER SELECTION AND MONITORING POLICIES The suppliers we select are recognised as our business partners. For this reason, they must share the Group’s focus on people, the planet and the integrity of business conduct. To ensure we progress on our sustainability journey through continuous improvement, these key elements are integrated into our supplier performance and compliance management processes. In particular, the selection of suppliers is based on the ability to satisfy our requirements and expectations and on compliance with the Sustainable Procurement Policy and the Code of Conduct for Laminazione Sottile Group Suppliers. During the supplier selection process, we gather the necessary information and documentation based on category-specific and other relevant requirements

and perform a risk assessment, examining the possibility of breaches of any of our standards or expectations. In 2024, we trained around 90% of the Buyers of the Corporate Purchasing Department (responsible for strategic purchases such as raw materials) on ESG and Sustainable Procurement issues, so that they can integrate Sustainability into the evaluation of supplier performance. We understand that improving procurement performance is an ongoing process and we recognise the contribution of our Suppliers in our journey to become more sustainable. The distinctive features of the procurement activities in the Laminazione Sottile Group are: • Ethics • Environmental and social sustainability of suppliers • Territoriality • Continuity of supplies

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10. Stakeholder 10. Stakeholders (GRI 2-29) (GRI 2-29)

Report di Sostenibilità 2024 Sustainability Report 2024

92 163 92 // 163

STAKEHOLDERS INVOLVE MULTIPLE INTERESTS: THEREFORE, IT IS ESSENTIAL TO BUILD AND PRESERVE STABLE AND LASTING RELATIONSHIPS, FUNDAMENTAL FACTORS TO GENERATE SHARED VALUE IN THE MEDIUM AND LONG TERM The Laminazione Sottile Group is actively committed to maintaining a continuous dialogue and constant involvement with the social context in which it operates. Stakeholders represent a variety of different interests: for this reason, building and consolidating lasting and stable relationships is essential to generate shared and sustainable value in the long run. Understanding in depth the needs and priorities of stakeholders allows the Group to anticipate possible critical issues and to refine its actions in response to their expectations. Accurately identifying stakeholders, organising effective communication channels and regularly monitoring needs, opinions and expectations are key steps in developing an effective engage-

ment process. Through dedicated structures, Laminazione Sottile adopts a proactive approach towards the various stakeholders, encouraging constant dialogue and carefully considering their requests. Through these dialogue events, the Group recognises significant opportunities for shared growth and mutual enrichment. The table below shows the main categories of stakeholders identified, accompanied by the related communication channels and the expected associated ones.

STAKEHOLDER COMMUNICATION AND EXPECTATIONS STAKEHOLDERS

COMMUNICATION

EXPECTATIONS

Employees and collaborators

Code of Ethics; Continuous dialogue; Performance evaluation process; Employee Portal and other internal communication channels; Training courses; Induction for new hires

Information on company strategies and results; clarity of objectives and reward/incentive system; sharing and involvement; improvement of the environment and safety; integration into company life

Shareholders

Shareholders' Meeting

Communication of the financial statements and of the management report

Trade unions

Constant discussion; Meetings with trade union representatives

Active engagement and dissemination of information on important business issues

Customers

Code of Ethics; Workshops, training courses; Trade fairs, events; Website, social networks and newsletters; Product documentation

Quality, safety, precision; high level of after-sales service

Suppliers

Local Communities

Code of Ethics; Supplier Code of Conduct; Supplier Portal; Qualification process; Periodic technical update meetings Adherence to cultural, sports and solidarity initiatives; Website, social networks; Meetings with representatives of local associations

Collaboration relationship; compliance with contractual conditions; continuity of supply Support or financing of initiatives; dialogue, transparency and collaboration with a view to mutual development

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11. Economic Valore economico generato e distribuito value generated and distributed (GRI S1 S1 – S2– –S2 S3––S3 S4,–GRI (GRI3-33-3-ESRS ESRS S4,201-1) GRI 201-1)

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GENERATED ECONOMIC VALUE RETAINED IN THE COMPANY

This reinvestment makes it possible to support industrial development strategies and to promote increased employment. In 2024, the Economic Value generated by the Laminazione Sottile Group amounted to 503 million Euro. Generated economic value was distributed among the main stakeholders as follows: • • •

SUPPLIERS 82.4%; EMPLOYEES 14.6% as direct remuneration in the form of salaries and severance pay; LENDERS 0.3%;

• • •

SHAREHOLDERS 1.5% through distributed dividends; PUBLIC ADMINISTRATION 1.2% through the payment of taxes on Operating Income and Social Charges; COLLECTIVITY 0.1% in the form of donations and sponsorships.

ECONOMIC VALUE, COSTS AND OPERATING VALUE Compared to the methodology for calculating the economic value, costs and operating value, in past reports the calculation was performed considering the turnover net of production costs. From this year, in compliance with GRI 201-1, it was preferred to include suppliers among the stakeholders. Similarly, with regard to the economic value retained in the company, it is specified that we retain in the company both the result for the year and the costs that do not translate into monetary disbursement (e.g. depreciation).

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DIRECT ECONOMIC VALUE GENERATED AND DISTRIBUTED [GRI 201-1]

CREATION AND DISTRIBUTION OF ECONOMIC VALUE (€)

2022

2023

2024

ECONOMIC VALUE GENERATED

685,644,828

548,820,335

503,438,370

DISTRIBUTED ECONOMIC VALUE

604,460,102

497,712,108

468,666,661

ECONOMIC VALUE RETAINED

81,184,726

51,108,227

34,771,709

2022

2023

2024

RAW MATERIALS, SUBSIDIARIES AND GOODS

395,713,997

293,036,320

308,684,461

SERVICES

139,087,013

104,472,233

85,424,113

2022

2023

2024

LANDS AND BUILDINGS

16,201,457

1,261,943

2,339,291

PLANTS AND MACHINERY

32,122,233

27,222,210

6,732,167

INDUSTRIAL AND BUSINESS FACILITIES

5,672,578

2,739,735

2,343,197

OTHER GOODS

2,174,499

455,716

431,240

PRODUCTION COSTS (€)

FIXED ASSETS - ACQUISITIONS FOR THE YEAR (€)

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12. Comunità locali 12. Local Communities (GRI 2-23,204-1, 204-1, 413-1) (GRI 2-23, 413-1)

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reducing the environmental impact of production processes in the aluminium supply chain and on the safety of materials and objects in contact with food.

SOCIAL CANTEENS In Italy, as well as in Canada, Turkey and England, we have responded to the requests of various social canteens managed by national and local associations and charities, donating thousands of aluminium containers to provide food assistance to people in economically disadvantaged situations.

RESEARCH AND HEALTHCARE The Group's companies, both Italian and foreign, have supported various institutions and foundations. In Italy, we have supported the AIRC Foundation and the Umberto Veronesi Foundation for research and for the dissemination of information on correct lifestyles to prevent oncological diseases.

The Laminazione Sottile Group is actively involved in social and cultural projects and initiatives, also supporting associations specialising in scientific research with conviction. Particular attention is paid to the territory in which the Group's companies operate, with the aim of promoting local development and of promoting a civic awareness oriented towards cultural progress. Below are the main initiatives performed in 2024.

In England, the I2r subsidiary organised internal events and participated in public fund-raising events in support of Telford Crisis Support, which provides assistance to people in difficulty in Telford and Wrekins, and the Alzheimer’s Society, dedicated to raising funding for research on the disease and family assistance services, and Mind, specialised in providing personal assistance and legal support in the field of mental health.

SCIENTIFIC CONFERENCES We have supported several scientific associations for the organisation of conferences and study days on the theme of

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FONDAZIONE MASSIMO LEONE We support the project of the Massimo Leone Foundation, which offers training courses aimed at job placement for people in conditions of social marginality. Our contribution has made it possible to expand the training offer in the historic centre of Naples, making it possible to access professionalisation courses even for young people from particularly vulnerable backgrounds.

SOLIDARITY COLLECTIONS We have started a number of solidarity collection projects in Italian and foreign companies, in which we have directly involved our employees. In this way, we have collected over 500 kg of food and 250 kg of clothing that have been donated to various charitable associations in the different territories.

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13. 13.Associations Associazioni (GRI (GRI2-28) 2-28)

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The Group companies are part of a network of national and inter-

and enhances recycled products and manages an accredited cer-

national associations that are significant for their activities.

tification system in Italy to certify the presence of recycled material in finished and semi-finished products.

Through the accession of the parent company Laminazione Sottile, the Group is present in ANFIMA, ASSOMET and in the Cen-

Laminazione Sottile is associated with the Istituto

troAl subgroup, dedicated to Italian aluminium producers. In

Italiano Imballaggio, to support dissemination of the

addition, Laminazione Sottile (Roller Group, Closure Group and

technical-scientific culture of packaging, while Contital

Foil Recycling), Italcoat (Flexible Packaging Europe), Contital and

is Ambassador of the Fundazione Carta Etica del Pack-

i2r (Container Group) participate in the European Aluminium Foil

aging, focused on the promotion and dissemination

Association (EAFA), which facilitates coordination with other Eu-

of packaging as a tool for progress and civilisation, re-

ropean companies to define common strategies in terms of pro-

specting sustainable and ethical development.

moting the environmental sustainability of aluminium. IPS is instead associated with Giflex, which brings toIn addition, IPS is affiliated to Confindustria Alessandria, i2r Pack-

gether producers of flexible packaging printed in roto-

aging Solution Ltd is a member of the Shropshire Chamber of

gravure and flexography, intended for the packaging of

Commerce and Contital Turkey is part of the Turkish Association

food products, pharmaceuticals, chemicals and other

of Packaging Manufacturers (ASD Ambalaj Sanayiciler Derneği).

industrial applications. In terms of commitment to aluminium recycling, Italian companies are members of

Since 2019, the Laminazione Sottile Group has been a member of

the CIAL Consortium, while the i2r company is a mem-

the ASI Consortium (Aluminium Stewardship Initiative), an inter-

ber of the British Alupro: both consortia guarantee the

national non-profit organisation that brings together producers,

recovery and recycling of post-consumer aluminium

users and stakeholders of the aluminium supply chain with the

packaging from separate waste collection, with the

aim of promoting sustainable practices in the sector. In addition,

mandate to exceed the recovery targets set at national

the Group is a partner of Remade in Italy, an entity that supports

and European level.

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14. Performance Dati e indicatori performance 14. data anddiindicators

Report di Sostenibilità 2024 Sustainability Report 2024

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ECONOMIC INDICATORS (GRI 2-2, 2-6) Companies included in the consolidated financial statements

SHAREHOLDERS

2022

2023

2024

CONTITAL

Lamin. Sottile S.p.A.

100.0%

ITALCOAT

Lamin. Sottile S.p.A.

100.0%

IPS

Italcoat S.r.l.

100.0%

PLLANA

Italcoat S.r.l.

90.0%

CONTITAL TURKEY

Contital S.r.L.

100.0%

I2R PACKAGING SOLUTION

Contital S.r.L.

100.0%

I2R KOREA

I2R Packaging Solution Ltd

90.0%

I2R INC

I2R Packaging Solution Ltd

100.0%

I2R NORTH AMERICA INC

I2R Packaging Solution Ltd

100.0%

ITALY LAM. SOTTILE

CONTITAL

ITALCOAT

Economic indicators (€) - Italy

2022

2023

2024

2022

2023

2024

2022

Turnover

510,973,631

388,446,933

360,894,233

84,239,694

79,451,368

73,798,744

145,318,841

125,311,607 108,533,389

EBITDA

58,445,839

39,248,618

25,872,234

8,784,450

7,722,103

2,885,533

20,771,213

15,833,667

2023

2024

12,451,564

IPS 2022

2023

2024

Turnover

32,065,508

33,228,964

35,191,093

EBITDA

(1,163,905)

915,252

(1,128,958)

ABROAD Economic indicators (€) Abroad

I2R UK

I2R KOREA

I2R INC

2022

2023

2024

2022

2023

2024

2022

2023

2024

Revenues

90,929,748

82,474,153

65,985,272

3,570,453

3,756,460

3,390,727

18,747,732

22,286,215

4,353,620

EBITDA

11,014,833

4,616,769

1,967,985

47,929

(272,507)

262,920

654,306

772,852

378,881

Economic indicators (€) Abroad

PLLANA

I2R NORTH AMERICA

CONTITAL TURKEY

2022

2023

2024

2022

2023

2024

2022

2023

2024

Revenues

38,337,289

26,651,045

23,522,376

20,766,422

14,022,838

14,641,434

12,480,612

EBITDA

4,003,721

1,939,482

1,295,666

(1,146,905)

369,251

1,348,492

2,168,127

(1,036,110)

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GOVERNANCE INDICATORS (2-16, 2-26, 205-3, 406-1, 408-1, 418-1) Cases detected or reported

Whistleblowing

Discrimination or harassment

Child lab or forced lab. H. Traffick.

Corruption or fraud

Conflict Data breach of interest privacy breach

LAMINAZIONE SOTTILE

CONTITAL

ITALCOAT

IPS

PLLANA

CONTITAL TURKEY

I2R PACKAGING SOLUTION

I2R KOREA

I2R INC

I2R NORTH AMERICA

[GRI 405-1] Composition of the Boards of Directors Contital

Laminazione Sottile

AGE

MEN

WOMEN

TOTAL

< 30

30 – 50

> 50

TOTAL

AGE

MEN

WOMEN

TOTAL

< 30 30 – 50 > 50

0 1 4

0 0 0

0 1 4

TOTAL

Italcoat

Pllana

AGE < 30 30 – 50

MEN 0 1

WOMEN 0 0

TOTAL 0 1

>50 TOTAL

4 5

0 0

4 5

AGE < 30 30 – 50

MEN 0 2

WOMEN 0 0

TOTAL 0 2

>50 TOTAL

3 5

0 0

3 5

AGE < 30 30 – 50

MEN 0 1

WOMEN 0 1

TOTAL 0 2

>50 TOTAL

1 2

0 1

1 3

AGE < 30 30 – 50

MEN 0 1

WOMEN 0 0

TOTAL 0 1

>50 TOTAL

2 3

0 0

2 3

AGE < 30 30 – 50

MEN 0 0

WOMEN 0 0

TOTAL 0 0

>50 TOTAL

2 2

0 0

2 2

IPS

Contital Turkey

AGE < 30 30 – 50 > 50

MEN 0 0 1

WOMEN 0 0 0

TOTAL 0 0 1

TOTAL

i2r Korea

i2r Packaging Solution

AGE < 30 30 – 50 > 50

MEN 0 0 2

WOMEN 0 0 1

TOTAL 0 0 3

TOTAL

i2r North America

i2r inc

AGE < 30 30 – 50 > 50

MEN 0 0 3

WOMEN 0 0 0

TOTAL 0 0 3

TOTAL

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EMPLOYEES BY COMPANY, BY CONTRACT CATEGORY. AND GENDER [GRI 2-7] ITALY EMPLOYEES ITALY AS OF 31/12/2022 Lam. Sottile

Contital

Italcoat

IPS

POSITION

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

TOTAL

MANAGERS

CLERICAL WORKERS AND MIDDLE MANAGERS

113

225

BLUE COLLAR WORKERS

322

483

TOTAL

447

724

EMPLOYEES ITALY AS OF 31/12/2023 Lam. Sottile

Contital

Italcoat

IPS

POSITION

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

TOTAL

MANAGERS

CLERICAL WORKERS AND MIDDLE MANAGERS

110

250

BLUE COLLAR WORKERS

317

484

TOTAL

440

752

EMPLOYEES ITALY AS OF 31/12/2024 Lam. Sottile

Contital

Italcoat

IPS

POSITION

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

TOTAL

MANAGERS

CLERICAL WORKERS AND MIDDLE MANAGERS

114

264

BLUE COLLAR WORKERS

368

538

TOTAL

495

821

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EMPLOYEES BY COMPANY, BY CONTRACT CATEGORY. AND GENDER [GRI 2-7] ABROAD FOREIGN EMPLOYEES AS AT 31/12/2022 I2R UK POSITION

MEN

I2R KOREA

WOMEN

MEN

WOMEN

I2R USA MEN

I2R N. AMERICA

WOMEN

MEN

WOMEN

PLLANA MEN

WOMEN

CONTITAL T. MEN

WOMEN

TOTAL

MANAGERS

CLERICAL WORKERS AND MIDDLE MANAGERS

BLUE COLLAR WORKERS

185

TOTAL

262

FOREIGN EMPLOYEES AS AT 31/12/2023 I2R UK POSITION

MEN

I2R KOREA

WOMEN

MEN

WOMEN

I2R USA MEN

I2R N. AMERICA

WOMEN

MEN

WOMEN

PLLANA MEN

WOMEN

CONTITAL T. MEN

WOMEN

TOTAL

MANAGERS

CLERICAL WORKERS AND MIDDLE MANAGERS

108

BLUE COLLAR WORKERS

168

TOTAL

285

FOREIGN EMPLOYEES AS AT 31/12/2024 I2R UK POSITION

MEN

I2R KOREA

WOMEN

MEN

WOMEN

I2R USA MEN

I2R N. AMERICA

WOMEN

MEN

WOMEN

PLLANA MEN

WOMEN

CONTITAL T. MEN

WOMEN

TOTAL

101

BLUE COLLAR WORKERS

172

TOTAL

281

MANAGERS CLERICAL WORKERS AND MIDDLE MANAGERS

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TEMPORARY WORKERS BY COMPANY, BY CONTRACT CATEGORY AND GENDER [GRI 2-8] ITALY TEMPORARY WORKERS AS AT 31/12/2022 Lam. Sottile

Contital

Italcoat

IPS

POSITION

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

TOTAL

MANAGERS

CLERICAL WORKERS AND MIDDLE MANAGERS

BLUE COLLAR WORKERS

151

228

TOTAL

153

246

TEMPORARY WORKERS AS AT 31/12/2023 Lam. Sottile

Contital

Italcoat

IPS

POSITION

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

TOTAL

MANAGERS

CLERICAL WORKERS AND MIDDLE MANAGERS

BLUE COLLAR WORKERS

141

219

TOTAL

146

229

TEMPORARY WORKERS AS AT 31/12/2024 Lam. Sottile

Contital

Italcoat

IPS

POSITION

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

TOTAL

MANAGERS

CLERICAL WORKERS AND MIDDLE MANAGERS

BLUE COLLAR WORKERS

106

210

TOTAL

109

214

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TEMPORARY WORKERS BY COMPANY, BY CONTRACT CATEGORY AND GENDER [GRI 2-8] ABROAD TEMPORARY WORKERS AS AT 31/12/2022 I2R UK POSITION

MEN

I2R KOREA

WOMEN

MEN

I2R USA

WOMEN

MEN

I2R N. AMERICA

WOMEN

MEN

WOMEN

PLLANA MEN

CONTITAL T.

WOMEN

MEN

WOMEN

TOTAL

MANAGERS

CLERICAL WORKERS AND MIDDLE MANAGERS

BLUE COLLAR WORKERS

TOTAL

TEMPORARY WORKERS AS AT 31/12/2023 I2R UK POSITION

MEN

I2R KOREA

WOMEN

MEN

I2R USA

WOMEN

MEN

I2R N. AMERICA

WOMEN

MEN

WOMEN

PLLANA MEN

CONTITAL T.

WOMEN

MEN

WOMEN

TOTAL

MANAGERS

CLERICAL WORKERS AND MIDDLE MANAGERS

BLUE COLLAR WORKERS

TOTAL

TEMPORARY WORKERS AS AT 31/12/2024 I2R UK POSITION

MEN

I2R KOREA

WOMEN

MEN

WOMEN

I2R USA MEN

I2R N. AMERICA

WOMEN

MEN

WOMEN

PLLANA MEN

CONTITAL T.

WOMEN

MEN

WOMEN

TOTAL

BLUE COLLAR WORKERS

TOTAL

MANAGERS CLERICAL WORKERS AND MIDDLE MANAGERS

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PERSONNEL OF THE LAMINAZIONE SOTTILE GROUP DIVIDED BY AGE, CONTRACT CATEGORY AND GENDER

ITALY

WOMEN MANAGERS

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

MIDDLE MANAGERS AND CLERICAL WORKERS FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

WOMEN

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

115

117

186

193

195

WOMEN

MEN

TOTAL

BLUE COLLAR WORKERS

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

189

143

159

192

149

173

FROM 41 TO 55 YEARS

155

130

131

156

131

132

>55 YEARS

104

101

104

101

TOTAL

473

458

474

477

466

490

Sustainability Report 2024

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PERSONNEL OF THE LAMINAZIONE SOTTILE GROUP DIVIDED BY AGE, CONTRACT CATEGORY AND GENDER

ITALY

WOMEN MANAGERS

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

MIDDLE MANAGERS AND CLERICAL WORKERS FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

WOMEN

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

WOMEN BLUE COLLAR WORKERS

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

Sustainability Report 2024

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PERSONNEL OF THE LAMINAZIONE SOTTILE GROUP DIVIDED BY AGE, CONTRACT CATEGORY AND GENDER

ITALY

WOMEN MANAGERS

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

MIDDLE MANAGERS AND CLERICAL WORKERS FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

WOMEN

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

WOMEN BLUE COLLAR WORKERS

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

100

104

Sustainability Report 2024

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PERSONNEL OF THE LAMINAZIONE SOTTILE GROUP DIVIDED BY AGE, CONTRACT CATEGORY AND GENDER

ITALY

WOMEN MANAGERS

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

MIDDLE MANAGERS AND CLERICAL WORKERS FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

WOMEN

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

WOMEN BLUE COLLAR WORKERS

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

Sustainability Report 2024

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PERSONNEL OF THE LAMINAZIONE SOTTILE GROUP DIVIDED BY AGE, CONTRACT CATEGORY AND GENDER

ITALIAN COMPANIES

WOMEN MANAGERS

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

MIDDLE MANAGERS AND CLERICAL WORKERS FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

WOMEN

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

103

106

154

157

162

243

260

268

WOMEN BLUE COLLAR WORKERS

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

268

211

238

273

218

256

106

126

132

107

129

136

FROM 41 TO 55 YEARS

237

211

214

238

215

219

>55 YEARS

141

137

141

137

TOTAL

704

689

721

711

703

748

Sustainability Report 2024

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PERSONNEL OF THE LAMINAZIONE SOTTILE GROUP DIVIDED BY AGE, CONTRACT CATEGORY AND GENDER

ABROAD

WOMEN MANAGERS

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

WOMEN MIDDLE MANAGERS AND CLERICAL WORKERS

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

WOMEN BLUE COLLAR WORKERS

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

Sustainability Report 2024

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PERSONNEL OF THE LAMINAZIONE SOTTILE GROUP DIVIDED BY AGE, CONTRACT CATEGORY AND GENDER

ABROAD

WOMEN MANAGERS

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

MIDDLE MANAGERS AND CLERICAL WORKERS FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

WOMEN

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

WOMEN BLUE COLLAR WORKERS

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

Sustainability Report 2024

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PERSONNEL OF THE LAMINAZIONE SOTTILE GROUP DIVIDED BY AGE, CONTRACT CATEGORY AND GENDER

ABROAD NORTHAMERICAINC.

WOMEN MANAGERS

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

MIDDLE MANAGERS AND CLERICAL WORKERS FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

WOMEN

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

WOMEN BLUE COLLAR WORKERS

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

141

120

125

Sustainability Report 2024

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PERSONNEL OF THE LAMINAZIONE SOTTILE GROUP DIVIDED BY AGE, CONTRACT CATEGORY AND GENDER

FOREIGN COMPANIES

WOMEN MANAGERS

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

MIDDLE MANAGERS AND CLERICAL WORKERS FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

WOMEN

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

108

102

WOMEN BLUE COLLAR WORKERS

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

103

117

202

183

194

Sustainability Report 2024

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PERSONNEL OF THE LAMINAZIONE SOTTILE GROUP DIVIDED BY AGE, CONTRACT CATEGORY AND GENDER

LAMINAZIONE SOTTILE GROUP

WOMEN MANAGERS

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

FROM 41 TO 55 YEARS

>55 YEARS

TOTAL

MIDDLE MANAGERS AND CLERICAL WORKERS FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

WOMEN

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

101

107

114

116

FROM 41 TO 55 YEARS

110

102

>55 YEARS

TOTAL

116

148

146

197

220

224

313

368

370

WOMEN BLUE COLLAR WORKERS

MEN

TOTAL

2022

2023

2024

2022

2023

2024

2022

2023

2024

FROM 18 TO 32 YEARS FROM 33 TO 40 YEARS

300

246

289

340

280

335

142

149

158

175

178

190

FROM 41 TO 55 YEARS

267

234

237

292

265

262

>55 YEARS

157

154

106

163

155

TOTAL

106

100

104

807

786

838

913

886

942

Sustainability Report 2024

118 / 163

GROUP TURNOVER [GRI 401-1]

COMPANY

2022

2023

2024

LAMINAZIONE SOTTILE

5.23%

8.53%

6.45%

CONTITAL

3.06%

8.33%

5.98%

ITALCOAT

7.35%

3.85%

IPS

19.05%

17.65%

17.31%

I2R UK

19.00%

29.89%

24.00%

I2R KOREA

0.00%

I2R USA

0.00%

33.33%

–

9.00%

30.00%

PLLANA

16.66%

CONTITAL TURKEY

66.23%

65.38%

64.56%

I2R NORTH AMERICA

Sustainability Report 2024

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ABSENTEEISM RATE BY GENDER [GRI 403-2] ITALY LAM. SOTTILE

CONTITAL

ITALCOAT

IPS

GENDER

2022

2023

2024

2022

2023

2024

2022

2023

2024

2022

2023

2024

MEN

4.31%

2.54%

2.67%

5.04%

3.96%

3.73%

2.83%

2.77%

4.05%

6.31%

2.04%

2.59%

WOMEN

1.95%

1.40%

1.11%

1.75%

0.84%

1.78%

3.43%

1.99%

2.17%

3.81%

2.97%

0.88%

ABROAD I2R UK

I2R KOREA

I2R USA

2024 2022 2023 2024 2022 2023

I2R N. AMERICA

2022 2023

MEN

1.50% 1.50% 1.50% 0.80% 0.80% 0.80% 0.00% 0.00% 0.00%

0.20% 0.30%

3.00% 3.00% 3.00% 4.63% 4.91% 3.00%

WOMEN

0.50% 0.50% 0.50% 0.70% 0.70% 0.70%

0.40%

3.00% 3.00% 3.00% 4.07% 3.79% 3.00%

2024

0.40%

2022

CNT TURKEY

GENDER

2024 2022 2023

PLLANA

2023 2024 2022 2023 2024

Sustainability Report 2024

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DIVERSITY, INCLUSION AND EQUAL OPPORTUNITIES [GRI 401-3, 405-1, 406-1] Incidence of women on the company population (employees and temporary workers) – Laminazione Sottile Group (GRI 405-1)

2022 Women

2023

Total personnel % Out of total

Women

2024

Total personnel % Out of total

Women

Total personnel % Out of total

LAMINAZ. SOTTILE

676

11.2%

673

12.9%

699

13.6%

CONTITAL

130

13.1%

137

16.1%

144

18.1%

ITALCOAT

1.0%

108

4.6%

122

6.6%

IPS

4.6%

6.3%

7.1%

I2R UK

189

46.0%

186

48.4%

163

41.7%

I2R KOREA

16.7%

I2R USA

0.0%

I2R NORTH AMERICA

27.3%

26.2%

PLLANA

50.0%

33.3%

16.7%

CONTITAL TURKEY

46.8%

43.6%

44.0%

TOTAL

224

1,249

17.9%

251

1,281

19.6%

252

1,339

18.8%

Sustainability Report 2024

121 / 163

USE OF PARENTAL LEAVE AND RETURN BY GENDER [GRI 401-3] ITALY 2022

2023

2024

Use of parental leave and return by gender - LAMIN. SOTTILE [GRI 401-3]

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

ENTITLED

100%

USED

RETURNED TO WORK

STILL WORKING 12 MONTHS AFTER RETURNING TO WORK

RETURN TO WORK RATE / RETENTION RATE

100%

Use of parental leave and return by gender - CONTITAL [GRI 401-3]

20222022

20232023

20242024

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

100%

USED

RETURNED TO WORK

STILL WORKING 12 MONTHS AFTER RETURNING TO WORK

100%

100%202

100%4

ENTITLED

RETURN TO WORK RATE / RETENTION RATE

20232023

20222022

20242024

Use of parental leave and return by gender - ITALCOAT [GRI 401-3]

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

ENTITLED

100%

USED

RETURNED TO WORK

STILL WORKING 12 MONTHS AFTER RETURNING TO WORK

100%

–

100%

–

RETURN TO WORK RATE / RETENTION RATE

Sustainability Report 2024

122 / 163

ITALY 2022

2023

2024

Use of parental leave and return by gender - IPS [GRI 401-3]

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

ENTITLED

100%

USED

RETURNED TO WORK

STILL WORKING 12 MONTHS AFTER RETURNING TO WORK

100%

RETURN TO WORK RATE / RETENTION RATE

ABROAD 2022

2023

2024

Use of parental leave and return by gender - PLLANA [GRI 401-3]

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

ENTITLED

100%

USED

RETURNED TO WORK

STILL WORKING 12 MONTHS AFTER RETURNING TO WORK

RETURN TO WORK RATE / RETENTION RATE

–

Sustainability Report 2024

123 / 163

ABROAD Use of parental leave and return by

2022

2023

2024

gender – I2R UK, I2R KOREA, I2R USA, I2R NORTH AMERICA [GRI 401-3]

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

ENTITLED

100%

USED

RETURNED TO WORK

STILL WORKING 12 MONTHS AFTER RETURNING TO WORK

RETURN TO WORK RATE / RETENTION RATE

–

50%

–

100%

76%

2022

Use of parental leave and returns by gender CONTITAL TURKEY [GRI 401-3]

2023

2024

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

100%

USED

RETURNED TO WORK

STILL WORKING 12 MONTHS AFTER RETURNING TO WORK

RETURN TO WORK RATE / RETENTION RATE

–

ENTITLED

Sustainability Report 2024

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BREAKDOWN OF EMPLOYEES BY TYPE OF CONTRACT [GRI 2-7] (EXCLUDING TEMPORARY WORKERS)

ITALY TYPE OF CONTRACT BY GENDER [GRI 2-7] ITALIAN COMPANIES 2022

LAMIN. SOTTILE

CONTITAL

MEN

WOMEN

TOTAL

MEN

Permanent Contract

437

497

Term-based contract

Full Time

447

Part Time TOTAL

ITALCOAT

IPS

WOMEN

TOTAL

MEN

WOMEN

TOTAL

MEN

WOMEN

TOTAL

514

447

516

TYPE OF CONTRACT BY GENDER [GRI 2-7] ITALIAN COMPANIES 2022

LAMIN. SOTTILE

CONTITAL

MEN

WOMEN

TOTAL

MEN

Indefinite Contract

434

505

Term-based contract

Full Time

440

Part Time TOTAL

ITALCOAT

IPS

WOMEN

TOTAL

MEN

WOMEN

TOTAL

MEN

WOMEN

TOTAL

102

514

106

440

516

107

TYPE OF CONTRACT BY GENDER [GRI 2-7] ITALIAN COMPANIES 2022

LAMIN. SOTTILE

CONTITAL

MEN

WOMEN

TOTAL

MEN

Indefinite Contract

486

559

Term-based contract

Full Time

495

Part Time TOTAL

ITALCOAT

IPS

WOMEN

TOTAL

MEN

WOMEN

TOTAL

MEN

WOMEN

TOTAL

115

572

116

495

574

117

Sustainability Report 2024

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BREAKDOWN OF EMPLOYEES BY TYPE OF CONTRACT [GRI 2-7] ABROAD TYPE OF CONTRACT BY GENDER [GRI 2-7] FOREIGN COMPANIES 2022

PLLANA

CONT. TURKEY

I2R UK

I2R KOREA

I2R USA

I2R N. AMERICA

TOT.

172

Full Time

172

Part Time

TOTAL

172

Permanent contract Permanent contract

TYPE OF CONTRACT BY GENDER [GRI 2-7] FOREIGN COMPANIES 2023 Permanent contract Permanent contract

PLLANA

CONT. TURKEY

I2R UK

I2R KOREA

I2R USA

I2R N. AMERICA

TOT.

174

Full Time

171

Part Time

TOTAL

174

TYPE OF CONTRACT BY GENDER [GRI 2-7] FOREIGN COMPANIES 2024 Permanent contract Permanent contract

PLLANA

CONT. TURKEY

I2R UK

I2R KOREA

I2R USA

I2R N. AMERICA

TOT.

150

Full Time

148

Part Time

TOTAL

151

Sustainability Report 2024

126 / 163

RECRUITMENT OF NEW EMPLOYEES [GRI 401-1]

2022

2023

2024

LAMINAZIONE SOTTILE

CONTITAL

ITALCOAT

IPS

I2R UK

I2R KOREA

I2R USA

I2R NORTH AMERICA

PLLANA

CONTITAL TURKEY

TOTAL ITALY

100

TOTAL FOREIGN

128

104

GROUP TOTAL

150

214

204

ITALY

Sustainability Report 2024

127 / 163

EDUCATIONAL QUALIFICATION ITALY Educational qualification – 2024 LAMINAZIONE SOTTILE *

Degree

Diploma

College

Secondary school

TOTAL

MANAGERS

–

CLERICAL WORKERS AND MIDDLE MANAGERS

136

–

191

BLUE COLLAR WORKERS

207

158

369

TOTAL

152

258

162

574

Degree

Diploma

College

Secondary school

TOTAL

MANAGERS

–

CLERICAL WORKERS AND MIDDLE MANAGERS

–

BLUE COLLAR WORKERS

–

TOTAL

Degree

Diploma

College

Secondary school

TOTAL

MANAGERS

–

CLERICAL WORKERS AND MIDDLE MANAGERS

–

BLUE COLLAR WORKERS

–

TOTAL

117

Degree

Diploma

College

Secondary school

TOTAL

MANAGERS

–

CLERICAL WORKERS AND MIDDLE MANAGERS

–

BLUE COLLAR WORKERS

–

TOTAL

–

Qualification – ITALCOAT 2024*

Qualification – CONTITAL 2024*

Qualification – IPS 2024*

* The data considers only the number of employees and not of temporary workers

Sustainability Report 2024

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CORPORATE SENIORITY ITALY Corporate seniority - LAMIN. SOT. 2024

0-2

3-10

11-15

16-20

21-30

>30

TOTAL

MANAGERS

–

CLERICAL WORKERS AND MIDDLE MANAGERS

191

BLUE COLLAR WORKERS

101

369

TOTAL

120

190

574

Corporate seniority - ITALCOAT 2024

0-2

3-10

11-15

16-20

21-30

>30

TOTAL

MANAGERS

–

CLERICAL WORKERS AND MIDDLE MANAGERS

–

BLUE COLLAR WORKERS

TOTAL

Corporate seniority - CONTITAL 2024

0-2

3-10

11-15

16-20

21-30

>30

TOTAL

MANAGERS

–

CLERICAL WORKERS AND MIDDLE MANAGERS

–

BLUE COLLAR WORKERS

TOTAL

117

Corporate seniority - IPS 2024

0-2

3-10

11-15

16-20

21-30

>30

TOTAL

MANAGERS

–

CLERICAL WORKERS AND MIDDLE MANAGERS

–

BLUE COLLAR WORKERS

TOTAL

* The data considers only the number of employees and not of temporary workers

Sustainability Report 2024

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EDUCATIONAL QUALIFICATION ABROAD Qualification* - I2R UK 2024

Degree

Diploma

College

Secondary school

TOTAL

MANAGERS

–

CLERICAL WORKERS AND MIDDLE MANAGERS

–

BLUE COLLAR WORKERS

–

TOTAL

147

–

151

Degree

Diploma

College

Secondary school

TOTAL

MANAGERS

–

CLERICAL WORKERS AND MIDDLE MANAGERS

–

BLUE COLLAR WORKERS

–

TOTAL

–

Degree

Diploma

College

Secondary school

TOTAL

MANAGERS

–

CLERICAL WORKERS AND MIDDLE MANAGERS

–

BLUE COLLAR WORKERS

–

TOTAL

–

Degree

Diploma

College

Secondary school

TOTAL

MANAGERS

–

CLERICAL WORKERS AND MIDDLE MANAGERS

–

BLUE COLLAR WORKERS

–

TOTAL

–

Degree

Diploma

College

Secondary school

TOTAL

MANAGERS

–

MANAGERS / WHITE COLLAR

–

BLUE COLLAR WORKERS

–

TOTAL

–

Qualification* - I2R KOREA 2024

Qualification* - I2R USA 2024

Qualification* - I2R NORTH AMERICA 2024

Qualification* - PLLANA 2024

* The data considers only the number of employees and not of temporary workers Sustainability Report 2024

130 / 163

Qualification* - CONTITAL TURKEY 2024

Degree

Diploma

College

Secondary school

TOTAL

MANAGERS

–

CLERICAL WORKERS AND MIDDLE MANAGERS

–

BLUE COLLAR WORKERS

TOTAL

CORPORATE SENIORITY ABROAD

Corporate seniority* - I2R UK 2024

0-2

3-10

11-15

16-20

21-30

>30

TOTAL

MANAGERS

–

CLERICAL WORKERS AND MIDDLE MANAGERS

–

BLUE COLLAR WORKERS

–

TOTAL

–

151

Corporate seniority * - I2R KOREA 20240

0-2

3-10

11-15

16-20

21-30

>30

TOTAL

MANAGERS

–

CLERICAL WORKERS AND MIDDLE MANAGERS

–

BLUE COLLAR WORKERS

–

TOTAL

–

* The data considers only the number of employees and not of temporary workers

Sustainability Report 2024

131 / 163

Corporate seniority* - I2R USA 2024

0-2

3-10

11-15

16-20

21-30

>30

TOTAL

MANAGERS

–

CLERICAL WORKERS AND MIDDLE MANAGERS

–

BLUE COLLAR WORKERS

–

TOTAL

–

Corporate seniority * - I2R N. AMERICA 2024

0-2

3-10

11-15

16-20

21-30

>30

TOTAL

MANAGERS

–

CLERICAL WORKERS AND MIDDLE MANAGERS

–

BLUE COLLAR WORKERS

–

TOTAL

–

>30TOTAL

Corporate seniority * - PLLANA 2024

0-2

3-10

11-15

16-20

21-30

>30

TOTAL

MANAGERS

–

CLERICAL WORKERS AND MIDDLE MANAGERS

–

BLUE COLLAR WORKERS

–

TOTAL

–

->30TOTAL

Corporate seniority * - CONTITAL T. 20240

0-2

3-10

11-15

16-20

21-30

>30

TOTAL

MANAGERS

–

CLERICAL WORKERS AND MIDDLE MANAGERS

–

BLUE COLLAR WORKERS

–

TOTAL

–

* The data considers only the number of employees and not of temporary workers

Sustainability Report 2024

132 / 163

TRAINING AND PERFORMANCE [GRI 403-05, 404-3] ITALY EMPLOYEE TRAINING HOURS BY GENDER, JOB CLASSIFICATION AND TYPE GENDER

FRAMEWORK

TYPE

Managers

Clerical workers

Blue Collar Workers

TechnicalProf.

Manag.

Linguistic

TOT.

Average hours emp.

11,131

467

8,210

5,650

10,794

2,264

1,269

14,326

27.8

500

1,148

222

1,064

362

725

455

468

1,648

16.8

ITALCOAT

123

586

582

127

475

185

709

10.4

IPS

324

815

445

653

822

280

1,139

27.1

TOTAL

4,142 13,680

730

10,300

6,793

12,816

3,183

1,823

17,822

24.6

Linguistic

TOT.

Women

Men

LAMIN. SOTTILE

3,195

CONTITAL

2022

ABROAD EMPLOYEE TRAINING HOURS BY GENDER, JOB CLASSIFICATION AND TYPE GENDER

FRAMEWORK

TYPE

Managers

Clerical workers

Blue Collar Workers

TechnicalProf.

Manag.

200

120

300

370

–

420

2.4

–

I2R INC

–

I2R N. AMERICA

–

PLLANA

8.3

CONTITAL TURKEY

120

240

3.1

TOTAL

365

345

385

325

390

250

710

2.7

2022

Women

I2R UK

220

I2R KOREA

Men

Sustainability Report 2024

Average hours emp.

133 / 163

TRAINING AND PERFORMANCE [GRI 403-05, 404-3] ITALY EMPLOYEE TRAINING HOURS BY GENDER, JOB CLASSIFICATION AND TYPE GENDER

2023

Women

FRAMEWORK

Men

TYPE

Managers

Clerical workers

Blue Collar Workers

TechnicalProf.

Manag.

Linguistic

TOT.

Average hours emp.

LAMIN. SOTTILE

4,129 29,476.4

461

8,963

24,182.4 31,534.5

1,140.5

930.5

33,606

65.1

CONTITAL

742

1,375.1

265

1,343

509.5

1,757.1

243.5

116

2,117

19.6

ITALCOAT

187

721.4

650

248

739.4

136

908

11.6

IPS

137

582

317

402

681

37.5

719

14.1

TOTAL

5,194

32,155

735

11,272

25,342

34,712

1,520

1,117

37,349

49, 6

ABROAD EMPLOYEE TRAINING HOURS BY GENDER, JOB CLASSIFICATION AND TYPE

2023

GENDER Women

Men

FRAMEWORK

TYPE

Managers

Clerical workers

Blue Collar Workers

TechnicalProf.

Manag.

Linguistic

TOT.

Medium hours emp.

I2R UK

596

767

1,116

246

632

130

600

1,362

7.8

I2R KOREA

–

I2R INC

–

I2R N. AMERICA

–

PLLANA

8.3

CONTITAL TURKEY

135

270

3.5

TOTAL

756

927

1,411

271

652

150

880

1,682

5.9

Sustainability Report 2024

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TRAINING AND PERFORMANCE [GRI 403-05, 404-3] ITALY EMPLOYEE TRAINING HOURS BY GENDER, JOB CLASSIFICATION AND TYPE GENDER

FRAMEWORK

TYPE

2024

Women

Men

Managers

Clerical workers

Blue Collar Workers

TechnicalProf.

Manag.

Linguistic

TOT.

Medium hours emp.

LAMIN. SOTTILE

3,634

9,417

1,149

7,997

3,905

7,281

5,201

569

13,051

25.3

CONTITAL

542

1,362

244

1,325

336

732

1,130

1,904

17.6

ITALCOAT

319

1,921

138

1,134

969

1,172

1,024

2,240

28.7

IPS

274

900

795

361

774

400

1,174

23.0

TOTAL

4,769 13,601

1,549

11,250

5,570

9,960

7,755

655

18,370

24.4

Linguistic

TOT.

Average hours emp.

ABROAD EMPLOYEE TRAINING HOURS BY GENDER, JOB CLASSIFICATION AND TYPE GENDER

FRAMEWORK

TYPE

Managers

Clerical workers

Blue Collar Workers

TechnicalProf.

Manag.

770

748

357

1,005

100

1,105

6.4

–

I2R INC

–

I2R N. AMERICA

–

PLLANA

8.3

CONTITAL TURKEY

419

474

270

613

650

243

893

11.4

TOTAL

769

1,279

1,043

995

1,675

363

2,048

7.2

2024

Women

I2R UK

335

I2R KOREA

Men

Sustainability Report 2024

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TRAINING AND PERFORMANCE [GRI 403-05, 404-3] EMPLOYEE TRAINING HOURS ON SAFETY ISSUES * BY GENDER - 2024 [GRI 403-05] MEN

WOMEN

TOTAL

LAMINAZIONE SOTTILE

4,411

694

5,105

CONTITAL

1,447

319

1,766

ITALCOAT

1,775

125

1,900

IPS

880

948

PLLANA

CONTITAL TURKEY

163

130

293

I2R UK

I2R KOREA

I2R USA

I2R NORTH AMERICA

8,726

1,356

10,082

TOTAL

* Training hours dedicated to Health and Safety (including mandatory training) are not counted in the hours of the previous tables

ITALY

NUMBER OF EMPLOYEES RECEIVING A PERFORMANCE REVIEW WITH EHUREKA BY GENDER – ITALY [GRI 404-3] 2022

2023

2024

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

LAMINAZIONE SOTTILE

104

5656

103

111

CONTITAL

1212

1616

ITALCOAT

IPS

TOTAL

127127

7070

135135

8181

152152

9292

ABROAD NUMBER OF EMPLOYEES RECEIVING A PERFORMANCE REVIEW – ABROAD [GRI 404-3] 2022

2023

2024

MEN

WOMEN

MEN

WOMEN

MEN

WOMEN

PLLANA

CONTITAL TURKEY

I2R UK

I2R KOREA

I2R USA

I2R NORTH AMERICA

TOTAL

Sustainability Report 2024

136 / 163

HEALTH AND SAFETY IN THE WORKPLACE [GRI 403-5, 403-9, 403-10] ITALY ACCIDENTS BY GROUP COMPANIES Hours contracted workers

Hours employees

Number of accidents

Accident days

Frequency index

Severity index

2022

282,610

891,950

275

5.11

0.23

2023

302,269

902,898

561

9.13

0.47

2024

265,517

896,199

165

8.61

0.14

2022

57,814

155,479

9.38

0.10

2023

51,691

166,432

0.00

2024

55,882

182,319

0.00

2022

52,171

120,584

0.00

2023

57,412

120,605

0.00

63,266

126,547

5.27

0.08

2022

50,356

62,090

225

62.25

2.00

2023

35,281

80,730

8.62

0.23

2024

28,518

89,475

8.48

0.09

2022

442,951

1,230,103

522

8.97

0.31

2023

446,653

1,270,665

588

6.99

0.34

2024

413,182

1,294,540

192

7.03

0.11

ITALY

LAMIN. SOTTILE

CONTITAL

ITALCOAT

2024

IPS

TOTAL

Sustainability Report 2024

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HEALTH AND SAFETY IN THE WORKPLACE [GRI 403-5, 403-9, 403-10] ITALY ACCIDENTS BY GROUP COMPANIES Hours contracted workers

Hours employees

Number of accidents

Accident days

Frequency index

Severity index

2022

272,436

791,657

6.0

275.0

5.64

0.26

2023

287,800

780,956

11.0

561.0

10.29

0.52

2024

240,974

771,392

8.0

101.0

7.90

0.10

2022

45,929

136,857

2.0

10.94

0.12

2023

35,712

144,006

0.0

0.00

2024

46,587

153,910

0.0

0.00

2022

52,171

117,795

0.0

0.00

2023

55,415

116,449

0.0

0.00

2024

59,158

120,508

1.0

5.57

0.09

2022

48,656

58,981

7.0

255

65.03

2.09

2023

33,654

76,440

1.0

9.08

0.25

2024

26,737

84,101

1.0

9.02

0.10

2022

419,192

1,105,290

522

9.84

0.34

2023

412,581

1,117,851

588

7.84

0.38

2024

373,455

1,129,910

128

6.65

0.09

Accidents by gender

– men, ITALY

LAMIN. SOTTILE

CONTITAL

ITALCOAT

IPS

TOTAL ITALY

Sustainability Report 2024

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HEALTH AND SAFETY IN THE WORKPLACE [GRI 403-5, 403-9, 403-10] ITALY ACCIDENTS BY GROUP COMPANIES Accidents by gender

Hours contracted workers

Hours employees

Number of accidents

Accident days

Frequency index

Severity index

2022

10,174.0

100,293.0

0.0

0.00

2023

14,469.0

121,942.0

0.0

0.00

2024

24,543.0

124,808.0

2.0

64.0

13.39

0.43

2022

11,885.0

18,622.0

0.0

0.00

2023

15,979.0

22,426.0

0.0

0.00

2024

9,295.0

28,409.0

0.0

0.00

2022

0.0

2,789.0

0.0

0.00

2023

1,997.0

4,156.0

0.0

0.00

4,108.0

6,040.0

0.0

0.00

2022

1,700.0

3,109.0

0.0

0.00

2023

1,627.0

4,290.0

0.0

0.00

2024

1,782.0

5,375.0

0.0

0.00

2022

23,759.0

124,813.0

0.0

0.00

2023

34,072.0

152,814.0

0.0

0.00

2024

39,728.0

164,630.0

2.0

64.0

9.79

0.31

– women, ITALY

LAMIN. SOTTILE

CONTITAL

ITALCOAT

2024

IPS

TOTAL

Sustainability Report 2024

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HEALTH AND SAFETY IN THE WORKPLACE [GRI 403-5, 403-9, 403-10] ABROAD ACCIDENTS BY GROUP COMPANIES

Hours contracted workers

Hours employees

Number of accidents

Accident days

Frequency index

Severity index

2022

31,612

319,838

0.00

2023

22,411

324,949

0.00

2024

19,013

298,837

0.00

2022

10,752

0.00

2023

10,560

0.00

2024

10,560

0.00

2022

1,718

0.00

2023

4,160

0.00

2024

6,000

0.00

2022

0.00

2023

5,389

34,131

0.00

2024

9,968

59,805

0.00

2022

10,608

0.00

2023

10,560

0.00

10,656

0.00

2022

175,908

90.96

0.34

2023

178,556

67.21

0.21

2024

15,000

173,566

134

26.52

0.71

2022

31,612

518,824

29.07

0.11

2023

27,800

562,915

20.31

0.06

2024

43,981

559,424

134

8.29

0.22

ABROAD

I2R UK

I2R KOREA

I2R USA

I2R NORTH AMERICA

PLLANA

2024

CONTITAL TURKEY

TOTAL ABROAD

Sustainability Report 2024

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HEALTH AND SAFETY IN THE WORKPLACE [GRI 403-5, 403-9, 403-10] ABROAD ACCIDENTS BY GROUP COMPANIES Accidents by gender

Hours contracted workers

Hours employees

Number of accidents

Accident days

Frequency index

Severity index

2022

14,876

174,795

0.00

2023

5,603

177,414

0.00

2024

19,013

164,261

0.00

2022

8,960

0.00

2023

8,800

0.00

2024

8,800

0.00

2022

1,718

0.00

2023

4,160

0.00

2024

6,000

0.00

2022

0.00

2023

3,593

25,149

0.00

2024

6,645

44,854

0.00

2022

5,304

0.00

2023

7,040

0.00

2024

8,880

0.00

2022

92,209

108.45

0.49

2023

99,281

80.58

0.22

2024

7,500

85,783

32.16

0.79

2022

14,876

282,986

33.57

0.15

2023

9,196

321,844

24.17

0.07

2024

33,158

318,578

8.53

0.21

– men, FOREIGN

I2R UK

I2R KOREA

I2R USA

I2R NORTH AMERICA

PLLANA

CONTITAL TURKEY

TOTAL ABROAD

Sustainability Report 2024

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HEALTH AND SAFETY IN THE WORKPLACE [GRI 403-5, 403-9, 403-10] ABROAD ACCIDENTS BY GROUP COMPANIES Accidents by gender

Hours contracted workers

Hours employees

Number of accidents

Accident days

Frequency index

Severity index

2022

16,736

145,043

0.00

2023

16,808

147,535

0.00

2024

134,576

0.00

2022

1,792

0.00

2023

1,760

0.00

2024

1,760

0.00

2022

0.00

2023

0.00

2024

0.00

2022

0.00

2023

1,796

8,982

0.00

2024

3,323

14,951

0.00

2022

5,304

0.00

2023

3,520

0.00

2024

1,776

0.00

2022

83,699

71.69

0.18

2023

79,274

50.46

0.19

2024

7,500

87,783

20.99

0.63

2022

16,736

235,838

23.76

0.06

2023

18,604

241,071

15.40

0.06

2024

10,823

240,846

7.95

0.24

Hours contracted workers

Hours employees

Number of accidents

Accident days

Frequency index

Severity index

2022

474,563

1,748,927

582

13.94

0.26

2023

474,453

1,833,580

625

10.40

0.27

2024

457,163

1,853,965

326

7.36

0.14

– women, ABROAD

I2R UK

I2R KOREA

I2R USA

I2R NORTH AMERICA

PLLANA

CONTITAL TURKEY

TOTAL ABROAD

ACCIDENTS

LAMIN. SOTTILE GROUP TOTAL

Sustainability Report 2024

142 / 163

ENVIRONMENTAL INDICATORS (GRI 301-1, 301-2, 302-1, 305-1, 305-2, 305-3, 305-7)

MATERIALS - ITALIAN COMPANIES

Units of measurement

Value 2022

Value 2023

Value 2024

193,889

167,187

178,252

16,478

14,599

21,223

1,498

1,400

1,299

944

749

1,038

604

696

506

9,378

8,199

10,221

4,054

3,515

8,159

PROCESS RAW MATERIALS AUXILIARY MATERIALS CHEMICALS 1 GREASES AND LUBRICANTS 2 REFRACTORY MATERIALS 3 TECHNICAL GASES 4 PACKAGING 5

1 Chemical products to treat aluminium, industrial water and weld pools, to purify water for laboratory use 2 Rolling fluid, lubricating oils and greases for maintenance, cold rolling additives, cutting oils for finished product lubrication, emulsifier oils 3 Refractory materials for foundry 4 Liquid nitrogen, argon, propane, chlorine, carbon dioxide, oxygen 5 Wood, plastic, aluminium, cardboard and iron

Sustainability Report 2024

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ATMOSPHERIC EMISSIONS COMPANIES ROLLING & COATING DIVISIONS [GRI 305-7]

2022

Unit of measurement

Lamin. Sottile

Italcoat

IPS

Total 2022

CO₂

58,259.00

2,943.38

2,549.05

63,751.43

NOX CO SOX DUST NH

241.37

14.41

0.39

256.17

25.86

0.00

25.86

0.00

2.21

3.39

0.00

5.61

0.68

0.00

0.68

HCL

0.79

0.00

0.79

OIL MIST COV HF SO Cr⁶+

1.51

0.00

1.51

54.81

13.89

10.04

78.75

0.07

0.00

0.07

0.01

0.00

0.01

0.00

2023

Unit of measurement

CO₂

Lamin. Sottile

Italcoat

IPS

Total 2023

52,017.00

3,458.00t

2,519.195

57,994.18

NOX CO SOX DUST NH3

214.50

14.05

2.33

230.88

30.63

26.80

0.00

57.44

0.00

2.22

1.08

0.00

3.30

0.04

0.00

0.04

HCL

1.05

0.00

1.05

OIL MIST COV HF SO4 Cr6+

1.55

0.00

1.55

51.97

7.53

7.36

66.86

0.08

0.00

0.08

0.04

0.00

0.04

0.00

2024

Unit of measurement

Lamin. Sottile

Italcoat

IPS

CO₂

54,438.00

3,484.00

3,052.00

60,974

NOX CO SOX DUST NH3

179.00

16.00

1.40

196.40

24.00

15.00

0.00

39.00

0.00

1.00

0.00

2.00

0.00

HCL

1.00

0.00

1.00

OIL MIST COV HF SO4

1.41

0.00

1.41

51.00

7.00

8.50

66.50

0.00

Total 2024

*Companies in the Container Division (Contital, Contital Turkey, i2r UK and i2r North America) produce negligible emissions

Sustainability Report 2024

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ENERGY CONSUMPTION WITHIN THE ORGANISATION [GRI 302-1] * TOTAL FUEL CONSUMPTION

ITALY CONSUMPTION OF FUELS FROM NON-RENEWABLE SOURCES LAMINAZIONE SOTTILE

U.o.M.

2022

2023

2024

Natural gas for heating

Natural gas for motor vehicles

991,794

892,326

931,111

19,834

20,930

19,543

Petrol for motor vehicles

LPG for motor vehicles

1,011,628

913,256

950,654

2022

2023

2024

Natural gas for heating

Natural gas for motor vehicles

50,109

43,547

59,471

Petrol for motor vehicles

LPG for motor vehicles

50,109

43,547

59,471

2022

2023

2024

Natural gas for heating

Natural gas for motor vehicles

43,395

59,465

52,099

Petrol for motor vehicles

LPG for motor vehicles

43,395

59,465

52,099

Natural gas for process Diesel for motor vehicles

TOTAL CONSUMPTION OF FUELS FROM NON-RENEWABLE SOURCES ITALCOAT

U.o.M.

Natural gas for process Diesel for motor vehicles

TOTAL CONSUMPTION OF FUELS FROM NON-RENEWABLE SOURCES IPS

U.o.M.

Natural gas for process Diesel for motor vehicles

TOTAL

* The companies Contital and Contital Turkey show no data since they have no consumption of fossil fuels

Sustainability Report 2024

145 / 163

ENERGY CONSUMPTION WITHIN THE ORGANISATION [GRI 302-1] TOTAL FUEL CONSUMPTION

ABROAD CONSUMPTION OF FUELS FROM NON-RENEWABLE SOURCES I2R UK

U.o.M.

2022

2023

2024

Natural gas for heating

Natural gas for motor vehicles

1,815

4,069

2,526

Petrol for motor vehicles

LPG for motor vehicles

1,815

4,069

2,526

2022

2023

2024

Natural gas for heating

Natural gas for motor vehicles

Natural gas for process

1,750

Petrol for motor vehicles

LPG for motor vehicles

TOTAL

1,750

Natural gas for process Diesel for motor vehicles

TOTAL

CONSUMPTION OF FUELS FROM NON-RENEWABLE SOURCES I2R NORTH AMERICA

Diesel for motor vehicles

U.o.M.

Sustainability Report 2024

146 / 163

ENERGY CONSUMPTION ITALY ENERGY CONSUMPTION LAMINAZIONE SOTTILE

U.o.M.

Purchased electricity from renewable sources

2022

2023

2024

360,724

337,740

349,671

108,400

351,158

329,103

241,271

Self-produced electricity

9,566

8,637

8,183

Total Electricity

360,724

337,740

357,854

2022

2023

2024

Purchased electricity

13,053

11,441

10,561

from renewable sources

10,561

13,053

11,441

from non-renewable sources

ENERGY CONSUMPTION CONTITAL

from non-renewable sources

U.o.M.

Self-produced electricity

1,514

1,880

13,053

12,955

12,441

2022

2023

2024

Purchased electricity

12,050

13,590

9,792

from renewable sources

9,792

12,050

13,590

Total Electricity ENERGY CONSUMPTION ITALCOAT

from non-renewable sources

U.o.M.

Self-produced electricity

2,898

4,275

4,194

Total Electricity

14,948

17,865

13,986

2022

2023

2024

12,363

12,178

13,558

ENERGY CONSUMPTION IPS

U.o.M.

Purchased electricity from renewable sources from non-renewable sources

Self-produced electricity Total Electricity

13,558

12,363

12,178

12,363

12,178

13,558

Sustainability Report 2024

147 / 163

ENERGY CONSUMPTION ABROAD ENERGY CONSUMPTION I2R UK

2022

2023

2024

Purchased electricity

10,187

9,612

9,680

from renewable sources

10,187

9,612

9,680

from non-renewable sources

U.o.M.

Self-produced electricity

10,187

9,612

9,680

2022

2023

2024

Purchased electricity

179*

from renewable sources

Total Electricity ENERGY CONSUMPTION I2R NORTH AMERICA

from non-renewable sources

U.o.M.

179*

Self-produced electricity

Total Electricity

179*

2022

2023

2024

Purchased electricity

3,455

3,962

4,710

from renewable sources

3,455

3,962

4,710

3,455

3,962

4,710

ENERGY CONSUMPTION CONTITAL TURKEY

from non-renewable sources

U.o.M.

Self-produced electricity Total Electricity * The data relating to Electricity purchased for 2024 for the company I2R North America is subject to verification.

Sustainability Report 2024

148 / 163

GREENHOUSE GAS EMISSIONS [GRI 305-1, 305-2, 305-3]

TOTAL EMISSIONS – LAMINAZIONE SOTTILE GROUP

GHG emissions

U.o.M.

Scope 1 Scope 2 Market Based Scope 2 Location Based

2022

2023

2024

70,592

58,555

63,857

50,952

45,263

37,111

34,884

27,924

29,246

Scope 3

2,023,531

1,827,839

1,558,407

TOTAL

2,145,076

1,931,656

1,659,375

DIRECT GREENHOUSE GAS (GHG) EMISSIONS (SCOPE 1) – 2024 [GRI 305-1] L. Sottile

Contital

Italcoat

IPS

Contital T.

i2r UK

i2r NA

TOTAL

Natural gas consumption

54,149

3,460

3,031

1,571

197

62,407

Fuel for rescue groups

Biogas

1,232

1,239

134

146

Fugitive emissions of refrigerant gases

Other air emissions

55,579

3,470

3,034

1,573

197

63,857

Scope 1

U.o.M.

Stationary combustion

Mobile combustion Fuels for internal vehicles Company car fleet

tCO2eq

Other direct emissions

TOTAL Scope 1

DIRECT GREENHOUSE GAS (GHG) EMISSIONS (SCOPE 2) - 2024 [GRI 305-2]

Scope 2

U.o.M.

L. Sottile

Contital

Italcoat

IPS

Contital T.

i2r UK

i2r NA

TOTAL

Electricity consumption, AT - L. based

25,546

Electricity consumption, MT - L. based

694

751

998

620

635

3,700

Electricity consumption, BT - L. based

35,404

Electricity consumption, MT - M. based

620

1,082

1,707

Electricity consumption, BT - M. based

TOTAL Scope 2 (Location-based)

25,546

694

751

998

620

635

29,246

TOTAL Scope 2 (Market-based)

35,404

620

635

37,111

Location Based

Market Based Electricity consumption, AT - M. based

tCO2eq

Sustainability Report 2024

149 / 163

GREENHOUSE GAS EMISSIONS [GRI 305-1, 305-2, 305-3]

DIRECT GREENHOUSE GAS (GHG) EMISSIONS (SCOPE 3) – 2024 [GRI 305-1]

Scope 3

L. Sottile

Contital

Italcoat

IPS

Contital T.

i2r UK

i2r NA

TOTAL

3.1 Goods and services purchased

1,202,520

57,531

37,571

14,773

47,959

27,368

68,975

1,456,696

3.2 Capital assets

6,286

768

416

377

237

8,083

3.3 Act. relating to fuels and energy

18,598

264

856

878

128

408

21,166

3.4 Upstream transport and distribution

21,097

985

758

671

1,280

14,871

39,752

3.5 Waste produced in operations

3,172

203

114

3,607

3.6 Business travel

136

224

3.7 Employee home/work travel

1,783

515

529

148

368

708

184

4,234

3.8 Upstream leasing activities

9,999

101

617

318

11,035

3.10 Processing of products sold

3.11 Use of products sold

3.12 End-of-life treatment of prod. sold

4,679

5,866

261

169

1,191

750

692

13,609

3.13 Downstream leasing activities

3.14 Franchising and multibranding

3.15 Investments

TOTAL Scope 3

1,268,269

65,997

40,605

17,128

51,140

44,968

70,299

1,558,407

3.9 Downstream transportation and distribution

U.o.M.

tCO2eq

TOTAL EMISSIONS (SCOPE 1, SCOPE 2, SCOPE 3)

2024 TOTAL Scope 1 + Scope 2 (LB) + Scope 3 TOTAL Scope 1 + Scope 2 (MB) + Scope 3

U.o.M.

tCO2eq

L. Sottile

Contital

Italcoat

IPS

Contital T.

i2r UK

i2r NA

TOTAL

1,349,394

66,694

44,826

21,161

51,760

47,177

70,498

1,651,510

1,359,252

66,001

44,076

20,163

51,760

47,624

70,498

1,659,375

Sustainability Report 2024

150 / 163

WASTE PRODUCED [GRI 306-3] ITALY Units of measurement

Lam. Sottile

Contital

IPS

Italcoat

TOTAL

Total waste production

9,086

2,195

685

5,856

17,822

Total hazardous waste

1,122

1.9

283

1,460

Total non-hazardous waste Total hazardous waste for disposal Total hazardous waste to be recovered Total non-hazardous waste for disposal

7,964

2,193

632

5,573

16,362

678

138

825

445

1.9

145

636

551

30.3

585

Total non-hazardous waste to be recovered

7,413

2,163

632

5,569

15,777

WASTE – ITALIAN COMPANIES 2023

Units of measurement

Lam. Sottile

Contital

IPS

Italcoat

TOTAL

Total waste production

10,167

2,148

897

19,833

6,621

Total hazardous waste

1,117

2.6

358

1,574

Total non-hazardous waste Total hazardous waste for disposal Total hazardous waste to be recovered Total non-hazardous waste for disposal

9,050

2,145

802

6,263

18,260

663

213

907

145

666

WASTE – ITALIAN COMPANIES 2022

454

2.6

802

2.98

806

8,248

2,142

802

6,262

17,454

Units of measurement

Lam. Sottile

Contital

IPS

Italcoat

TOTAL

Total waste production

10,289

2,144.5

937

6,718

20,089

Total hazardous waste

1,266

2.5

115

381

1,765

Total non-hazardous waste to be recovered

WASTE – ITALIAN COMPANIES 2024

Total non-hazardous waste Total hazardous waste for disposal Total hazardous waste to be recovered Total non-hazardous waste for disposal

9,023

2,142

822

6,336

18,323

750

181

990

516

2.5

200

775

640

641

Total non-hazardous waste to be recovered

8,383

2,142

822

6,335

17,682

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WASTE PRODUCED [GRI 306-3] ABROAD Unit of measurement

I2R UK

I2R N. America

Contital Turkey

TOTAL

Total waste production

167.3

Total hazardous waste Total non-hazardous waste Total hazardous waste for disposal Total hazardous waste to be recovered Total non-hazardous waste for disposal

0.2

167.1

Total non-hazardous waste to be recovered

WASTE – FOREIGN COMPANIES 2023

Unit of measurement

I2R UK

I2R N. America

Contital Turkey

TOTAL

Total waste production

506.2

1,067.4

Total hazardous waste Total non-hazardous waste Total hazardous waste for disposal Total hazardous waste to be recovered Total non-hazardous waste for disposal

1.1

10.2

WASTE – FOREIGN COMPANIES 2022

505.1

1,058.2

48 NA

Total non-hazardous waste to be recovered

WASTE – FOREIGN COMPANIES 2023

Unit of measurement

I2R UK

I2R N. America

Contital Turkey

TOTAL

Total waste production

3,142

618

439

4,199

Total hazardous waste Total non-hazardous waste Total hazardous waste for disposal Total hazardous waste to be recovered Total non-hazardous waste for disposal

5 4,194

Total non-hazardous waste to be recovered

3,138

618

438

3,104

610

3,714

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MATERIAL TOPICS [GRI 3] 2024 SUSTAINABILITY REPORT - TOPICS AND SEVERITY TABLE SOCIAL TOPIC

SEVERITY

ESRS E1 Climate Change – Energy

VERY RELEVANT

ESRS E1 Climate Change – Climate change mitigation

VERY RELEVANT

ESRS E1 Climate Change – Climate change adaptation

VERY RELEVANT

ESRS E2 Pollution – Pollution of soil

RELEVANT

ESRS E2 Pollution – Pollution of water

NOT RELEVANT

ESRS E2 Pollution – Pollution of air

RELEVANT

ESRS E2 Pollution – Substances of concern / Substances of very high concern

RELEVANT

ESRS E3 Water and Marine Resources – Water consumption

RELEVANT

ESRS E3 Water and Marine Resources – Water withdrawal

RELEVANT

ESRS E4 Biodiversity and Ecosystems – Direct impact drivers of biodiversity loss - Climate Change

RELEVANT

ESRS E4 Biodiversity and Ecosystems – Direct impact drivers of biodiversity loss - Land use change, freshwater use change and sea use ESRS E5 Resource Use and Circular Economy – Waste

NOT RELEVANT RELEVANT

ESRS E5 Resource Use and Circular Economy – Resource inflows, including resource use

VERY RELEVANT

ESRS E5 Resource Use and Circular Economy – Resource outflows, including resource use

VERY RELEVANT

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MATERIAL TOPICS [GRI 3] 2024 SUSTAINABILITY REPORT - TOPICS AND SEVERITY TABLE SOCIAL TOPIC

SEVERITY

ESRS S1 Own Workforce – Working conditions - Secure Employment

VERY RELEVANT

ESRS S1 Own Workforce – Working conditions - Working hours

VERY RELEVANT

ESRS S1 Own Workforce – Working conditions - Adequate wages

VERY RELEVANT

ESRS S1 Own Workforce – Working conditions - Social Dialogue

VERY RELEVANT

ESRS S1 Own Workforce – Working conditions - Freedom of association, existence of work councils and workers’ rights to information, consultation and participation

RELEVANT

ESRS S1 Own Workforce – Working conditions - Collective bargaining, including the percentage of workers covered by collective agreements

NOT RELEVANT

ESRS S1 Own Workforce – Working conditions - Work-life balance

NOT RELEVANT

ESRS S1 Own Workforce – Equal treatment and opportunity for all – Gender equality and equal pay for work of equal value

VERY RELEVANT

ESRS S1 Own Workforce – Equal treatment and opportunity for all – Training and skill development

VERY RELEVANT

ESRS S1 Own Workforce – Equal treatment and opportunity for all – Employment and inclusion of people with disabilities

VERY RELEVANT

ESRS S1 Own Workforce – Equal treatment and opportunity for all – Measures against violence and harassment in the workplace

VERY RELEVANT

ESRS S1 Own Workforce – Equal treatment and opportunity for all – Diversity

RELEVANT

ESRS S1 Own Workforce – Other work-related rights - Child labour

RELEVANT

ESRS S1 Own Workforce – Other work-related rights - Forced labour

NOT RELEVANT

ESRS S2 Workers in the value chain – Working conditions - Secure Employment

NOT RELEVANT

ESRS S2 Workers in the value chain – Working conditions - Working hours

VERY RELEVANT

ESRS S2 Workers in the value chain – Working conditions - Adequate wages

RELEVANT

ESRS S2 Workers in the value chain – Working conditions - Social Dialogue

NOT RELEVANT

ESRS S2 Workers in the value chain – Working conditions - Freedom of association, existence of work councils and workers’ rights to information, consultation and participation

RELEVANT

ESRS S2 Workers in the value chain – Working conditions - Collective bargaining, including the percentage of workers covered by collective agreements

RELEVANT

ESRS S2 Workers in the value chain – Working conditions - Work-life balance

NOT RELEVANT

ESRS S2 Workers in the value chain – Equal treatment and opportunity for all – Gender equality and equal pay for work of equal value ESRS S2 Workers in the value chain – Equal treatment and opportunity for all – Training and skills development ESRS S2 Workers in the value chain – Equal treatment and opportunity for all – Employment and inclusion of people with disabilities ESRS S2 Workers in the value chain – Equal treatment and opportunity for all – Measures against violence and harassment in the workplace

RELEVANT NOT RELEVANT RELEVANT NOT RELEVANT

ESRS S2 Workers in the value chain – Equal treatment and opportunity for all – Diversity

RELEVANT

ESRS S2 Workers in the value chain – Other work-related rights - Child labour

RELEVANT

ESRS S2 Workers in the value chain – Other work-related rights - Forced labour

NOT RELEVANT

ESRS S3 Affected Communities – Economic, social and cultural rights of communities impacted related to the territory

NOT RELEVANT

ESRS S4 Consumers and End-users – Personal data and end-users – Health and safety and Security

RELEVANT

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MATERIAL TOPICS [GRI 3] 2024 SUSTAINABILITY REPORT - TOPICS AND SEVERITY TABLE SOCIAL TOPIC

SEVERITY

ESRS S4 Consumers and End-users – Personal data and end-users – Privacy

NOT RELEVANT

ESRS S4 Consumers and End-users – Information-related impacts for consumers and/or end-users –

NOT RELEVANT

Freedom of expression

NOT RELEVANT

ESRS S4 Consumers and End-users – Information-related impacts for consumers and/or end-users

NOT RELEVANT

– Access to (quality) information NOT RELEVANT ESRS S4 Consumers and End-users – Personal safety of consumers and end-users

VERY RELEVANT

ESRS S4 Consumers and End-users – Social inclusion of consumers and/or end-users – Responsible business practices

GOVERNANCE TOPIC

SEVERITY

ESRS G1 Business Conduct – Corporate culture

NOT RELEVANT

ESRS G1 Business Conduct – Supplier relationship management, including payment practices

NOT RELEVANT

ESRS G1 Business Conduct – Political engagement and lobbying activities

NOT RELEVANT

ESRS G1 Business Conduct – Active and passive corruption – Prevention and detection including whistleblowing

RELEVANT

ESRS G1 Business Conduct – Active and passive corruption – Accidents

RELEVANT

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15. Tabella correspondence di corrispondenza 15. GRI-ESRS table GRI-ESRS

Report di Sostenibilità 2024 Sustainability Report 2024

156 163 156// 163

15.1 Methodological note The Laminazione Sottile company, since obtaining the SA8000 certification in 2015 and up to 2019, has drawn up the company Social Report every year. Since 2019, the Laminazione Sottile Group has voluntarily published a Group Sustainability Report, on an annual basis, covering the 2024 financial year (1 January31 December) in this edition. The Report includes data from all Group companies, Italian and foreign. No non-compliance with Laws or Regulations occurred in the social and economic area.

All the information contained in this Sustainability Report refers, for each standard used, to the 2016 GRI Standards (some of them updated in 2021 and 2022) published in Italian on 23 January 2023 and, where present, to the respective ESRS standards developed by the European Financial Reporting Advisory Group (EFRAG) at European level. The list of GRI contents and ESRS used is represented in the following paragraph.

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15.2 GRI – ESRS correspondence table GENERAL INFORMATION GRI 2-1

ESRS

DESCRIPTION

See requirements of Directive 2013/34/EU

Organisational details

2-2

ESRS 1 5.1; ESRS 2 BP-1 §5 (a) and (b)

Entities included in the organisation's sustainability report

2-3

ESRS 1 §73

Reporting period, frequency and contact point

ACTIVITIES AND WORKERS GRI 2-6

ESRS

DESCRIPTION

ESRS 2 SBM-1 §40 (a), (b) and (c), §42 (c)

activity, value chain and other business relationships

2-7

ESRS 2 SBM-1 §40 (a) iii; ESRS S1 S1-6 §50 (a), (b) and (d), (e), §51 to §52

Employees

STRATEGY, POLICIES AND PRACTICES GRI

ESRS

DESCRIPTION

2-22

ESRS 2 SBM-1 §40 (g)

Declaration on the sustainable development strategy

2-23

ESRS 2 GOV-4; MDR-P §65 (b) to (c) and (f); ESRS S1 S1-1 §19 to §21 and §AR 14; ESRS S2 S2-1 §16 to §17, §19, and §AR 16; ESRS S3 S3-1 §14, §16 to §17 and §AR 11; ESRS S4 S4-1 §15 to §17, and §AR 13; ESRS G1G1-1 §7 and §AR 1 (b)

Policy commitment

2-25

ESRS S1 S1-1 §20 (c); S1-3 §32 (a), (b) and (e), §AR 31; ESRS S2 S2-1 §17 (c); S2-3 §27 (a), (b) and (e), §AR 26; S2-4 §33 (c); ESRS S3 S3-1 §16 (c); S3-3 §27 (a), (b) and (e), §AR 23; S3-4 §33 (c); ESRS S4 S4-1 §16 (c); S4-3 §25 (a), (b) and (e), §AR 23; S4-4 §32 (c)

Processes aimed at remediating negative impacts

2-27

ESRS 2 SMB-3 §48 (d); ESRS E2 E2-4 §AR 25 (b); ESRS S1 S117 §103 (c) and (d) and §104 (b); ESRS G1 G1-4 §24 (a)

Compliance with laws and regulations

2-28

"Policy engagement" is a sustainability issue according to the G1, covered by ESRS 1 §AR 16. Therefore, this GRI information is covered by MDR-P, MDR-A, MDR-T, and/or as a specific metric of the entity to be disclosed in accordance with ESRS 1 §11 and pursuant to the MDR-M

Membership in associations

STAKEHOLDER ENGAGEMENT GRI

ESRS

2-29

ESRS 2 SMB-2 §45 (a) i to (a) iv; ESRS S1 S1-1 §20 (b); S1-2 §25, §27 (e) and §28; ESRS S2 S2-1 §17 (b); S2-2 §20, §22 (e) and §23; ESRS S3 S3-1 §16 (b); S3-2 §19, §21 (d) and §22; ESRS S4-1 §16 (b); S4-2 §18, §20 (d) and §21

DESCRIPTION

2-30

ESRS S1 S1-8 §60 (a) and §61

Approach to stakeholder engagement

Collective contracts

DISCLOSURES ON MATERIAL TOPICS GRI 3-1

ESRS

DESCRIPTION

ESRS 2 BP-1 §AR 1 (a); IRO-1 §53 (b) ii to (b) iv

Process for determining material issues

3-2

ESRS 2 SBM-3 §48 (a) and (g)

List of material topics

3-3

ESRS 2 SBM-1§ 40 (e); SBM-3 §48 (c) i and (c) iv; MDR-P,MDRA, MDR-M, and MDR-T; ESRS S1 S1-2 §27; S1-4 §39 and AR 40 (a); S1-5 §47 (b) and (c); ESRS S2 S2-2 §22; S2-4 §33, §AR 33 and §AR 36 (a); S2-5 §42 (b) to (c); ESRS S3 S3-2 §21; S3-4 §33, §AR 31, §AR 34 (a); S3-5 §42 (b) to (c); ESRS S4 S4-2 §20, S4-4 §31, §AR 30, and §AR 33 (a); S4-5 §41 (b) to (c)

Management of material topics

ECONOMIC PERFORMANCE GRI

ESRS

201-1

The topic is not covered by the list of sustainability topics within ESRS 1 AR §16.

201-4

The topic is not covered by the list of sustainability topics within ESRS 1 AR §16.

DESCRIPTION Direct economic value generated and distributed Financial assistance received from government

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MARKET PRESENCE GRI

ESRS

DESCRIPTION

202-2

The "economic, social and cultural rights of communities" constitute a relevant sustainability issue for S3, disciplinesstemming from the ESRS 1 §AR 16. Therefore, this GRI policy is covered by MDR-P, MDR-A, MDR-T and/or as an entity-specific metric, to be disclosed in accordance with ESRS 1 §11 and pursuant to MDR-M.

Proportion of senior management hired from the local community

204-1

The "economic, social and cultural rights of communities" represent a sustainability issue related to S3, regulated by the ESRS 1 §AR 16. Therefore, this GRI disclosure is covered by MDR-P, MDR-A, MDR-T and/or as an entity-specific metric, to be disclosed (2b) in accordance with ESRS 1 §11 and pursuant to MDR-M.

Proportion of spending on local suppliers

ANTI-CORRUPTION GRI

ESRS

DESCRIPTION

205-1

ESRS G1 G1-3 §AR 5

Operations assessed for risks related to corruption

205-3

ESRS G1 G1-4 §25

Confirmed incidents of corruption and actions taken

ANTI-COMPETITION GRI

ESRS

DESCRIPTION

206-1

The topic is not covered by the list of sustainability topics within ESRS 1 AR §16.

Legal actions for anticompetitive behaviour, antitrust and monopolistic practices

MATERIALS GRI

ESRS

DESCRIPTION

301-1

ESRS E5 E5-4 §31 (a)

Materials used by weight or volume

301-2

ESRS E5 E5-4 §31 (c)

Recycled input materials used

GRI 302-1

ESRS

DESCRIPTION

ESRS E1 E1-5 §37; §38; §AR 32 (a), (c), (e) and (f)

Energy consumed within the organisation

302-3

ESRS E1 E1-5 §40 to §42

Energy intensity

302-4

"Energy" is a sustainability issue related to E1, governed by ESRS 1 §AR 16. Therefore, this GRI disclosure is covered by MDR-P, MDR-A, MDR-T and/or as an entity-specific metric, to be disclosed in accordance with ESRS 1 §11 and pursuant to MDR-M.

Reduction of energy consumption

GRI

ESRS

DESCRIPTION

303-1

ESRS 2 SBM-3 §48 (a); MDR-T §80 (f); ESRS E3 §8 (a); §AR 15 (a); E3-2 §15, §AR 20

Interaction with water as a shared resource

303-2

ESRS E2 E2-3 §24

Management of impacts related to water discharge

303-3

"Water withdrawals" are a sustainability issue related to E3, governed by ESRS 1 §AR 16. Therefore, this GRI information is covered by MDR-P, MDR-A, MDR-T and/or as an entity-specific metric, to be disclosed in accordance with ESRS 1 §11 and pursuant to MDR-M.

Water withdrawal

303-4

"Water discharges" is a sustainability issue related to E3, governed by ESRS 1 §AR 16. Therefore, this GRI information is covered by MDR-P, MDR-A, MDR-T and/or as an entity-specific metric, to be disclosed in accordance with ESRS 1 §11 and pursuant to MDR-M.

Water discharge

303-5

ESRS E3 E3-4 §28 (a), (b), (d) and (e)

Water consumption

POWER

WATER AND TRIBUTARIES

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EMISSIONS GRI

ESRS

DESCRIPTION

305-1

ESRS E1 E1-4 §34 (c); E1-6 §44 (a); §46; §50; §AR 25 (b) and (c); §AR 39 (a)

Direct emissions of GHG (Scope 1)

305-2

ESRS E1 E1-4 §34 (c); E1-6 §44 (b); §46; §49; §50; §AR 25 (b) and (c); §AR 39 (a) to (d); §AR 40; §AR 45 (a), (c), (d), and (f)

Energy indirect (Scope 2) GHG emissions

305-3

ESRS E1 E1-4 §34 (c); E1-6 §44 (c); §51; §AR 25 (b) and (c); §AR 39 (a) to (d); §AR 46 (a) (i) to (k)

Other indirect GHG emissions (Scope 3)

305-4

ESRS E1 E1-6 §53; §54; §AR 39 (c); §AR 53 (a)

GHG emissions intensity

305-5

ESRS E1 E1-3 §29 (b); E1-4 §34 (c); §AR 25 (b) and (c); E1-7 §56

Reduction of GHG emissions

305-7

ESRS E2 E2-4 §28 (a); §30 (b) and (c); §31; §AR 21; §AR 26

Nitrogen oxides (NOx), sulphur oxides (SOx) and other significant emissions

GRI

ESRS

DESCRIPTION

306-2

ESRS E5 E5-2 §17 and §20 (e) and (f); E5-5 §40 and §AR 33 (c)

Management of significant impacts related to waste

306-3

ESRS E5 E5-5 §37 (a), §38 to §40

Waste generated

WASTE

EMPLOYMENT GRI 401-1

ESRS

DESCRIPTION

ESRS S1 S1-6 §50 (c)

Recruitment of new employees and employee turnover

401-3

ESRS S1 S1-15 §93

Parental leave

OCCUPATIONAL HEALTH AND SAFETY GRI

ESRS

DESCRIPTION

403-1

ESRS S1 S1-1 §23

Occupational health and safety management system

403-2

ESRS S1 S1-3 §32 (b) and §33

Hazard identification, risk assessment and accident investigation

403-3

"Health and safety" and "Training and development of competencies" are sustainability issues for the S1 area, covered by the ESRS 1 §AR 16. Therefore, this GRI policy is covered by MDR-P, MDR-A, MDR-T and/or as an entity-specific metric to be disclosed in accordance with ESRS 1 §11 and pursuant to MDR-M

Occupational health services

403-4 403-5

Participation and consultation of workers on health and safety programmes at work and related communication Occupational health and safety training for workers

403-6

"Social protection" is a sustainability issue for S1, covered by ESRS 1 §AR 16. Therefore, this GRI disclosure is covered by MDR-P, MDR-A, MDR-T and/ or as an entity-specific metric to be disclosed in accordance with ESRS 1 §11 and pursuant to MDR-M.

Promotion of worker health

403-7

ESRS S2 S2-4 §32 (a)

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

403-8

ESRS S1 S1-14 §88 (a); §90

Workers covered by an occupational health and safety management system

403-9

ESRS S1 S1-4, §38 (a); S1-14 §88 (b) and (c); §AR 82

Work-related injuries

403-10

ESRS S1 S1-4, §38 (a); S1-14 §88 (b) and (d); §89; §AR 82

Work-related ill health

TRAINING AND EDUCATION GRI 404-1

ESRS

DESCRIPTION

ESRS S1 S1-13 §83 (b) and §84

Average number of training hours per year per employee

404-3

ESRS S1 S1-13 §83 (a) and §84

Percentage of employees who periodically receive evaluations of their performance and professional development

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DIVERSITY AND EQUAL OPPORTUNITIES GRI 405-1

ESRS

DESCRIPTION

ESRS 2 GOV-1 §21 (d); ESRS S1 S1-6 §50 (a); S1-9 §66 (a) to (b); S1-12 §79

Diversity in governance bodies and among employees

LOCAL COMMUNITIES GRI 413-1

ESRS ESRS S3 S3-2 §19; S3-3 §25; S3- 4 §AR 34 (c)

DESCRIPTION Operations with the involvement of the local community, impact assessments and development programmes

CUSTOMER PRIVACY GRI 418-1

ESRS ESRS S4 S4-3 §AR 23; S4-4 §35

DESCRIPTION Grounded complaints regarding breaches of customer privacy and loss of data

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