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SR 2025

Sustainability Report

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SAMBONET PADERNO INDUSTRIE SPA

Sustainability Report

2025

SUSTAINABILITY REPORT 2025

Index 1.

From a mechanical industry to a leader group at an International level 1.1

1.2

Profile

Our identity and our history

Transparent management of our business

Governance, Ethics and Compliance

1.3

The creation of value

1.4

The relationship with the territory

pag. 16 pag. 28

Economic performance pag. 32 Local communities pag. 34

Sustainability for Sambonet 2.1

The commitment to sustainability

A long-term vision pag. 44

2.2 Our interlocutors

The strategic role of Stakeholders

pag. 48

2.3 What is important

Materiality assessment pag. 52

2.4 Biodiversity pag. 58

Creating value within Sambonet Paderno 3.1

People at the heart of the company

pag. 64

3.2 From raw materials to shipping

The production process pag. 82

3.3 Higher productivity, lower environmental impact

Natural resources throughout the process

pag. 90

SAMBONET PADERNO INDUSTRIE SPA

Product responsibility and customer orientation 4.1

Focus on the product

From quality to innovation pag. 104

4.2 Focus on the customers

Their satisfaction pag. 112

Attachments 5.1

Methodological Note

pag. 118

5.2 Summary of Performance Indicators

pag. 120

5.3 Perimeter table of material topics

pag. 133

5.4 GRI Content Index

pag. 135

SUSTAINABILITY REPORT 2025

SAMBONET PADERNO INDUSTRIE SPA

Letter to stakeholders We close the year with the pride of having celebrated our brands with two important milestones, symbols of the mark left over more than a century in the world of hospitality. Although their stories and specificities differ, both share a unique and distinctive value: Italian excellence. On the eve of its 170th anniversary, Sambonet has joined Altagamma — the organization that brings together and supports the most representative companies of Italian excellence in the fashion, design, jewelry, hospitality, food, motor and yachting sectors — becoming part of a virtuous creative and cultural ecosystem. 2025 is also the year in which we celebrated Paderno’s 100th anniversary, the brand that marked my family’s entry into this sector and which — even today — remains the forerunner of our Group’s international growth, thanks to the quality of its kitchen tools, appreciated by chefs around the world. We craft the art of the table and support quality culinary art through creativity, ingenuity and know-how, a legacy that comes from afar, thanks to virtuous and enlightened, all-Italian stories, but which we continue to nourish today through our products and an ambitious strategic positioning. With this document, for over 13 years we have sought to convey to you the work and growth vision of our brands, a journey that goes beyond product quality and places at its center the building of correct, transparent and ethical conduct. Our ethics are precisely the foundation of our decision-making and operational processes and an integral part of our Governance, to the point of determining, including in ESG matters, a precise and organized management approach. We like to think that this way of operating continues to write the history of our brands, adding value to their future and to the entire world of hospitality. Giovanni Coppo CEO, Sambonet Paderno Industrie

The year of Sambonet in numbers

SUSTAINABILITY REPORT 2025

2025

SAMBONET PADERNO INDUSTRIE SPA

PRESENT IN OVER

100 COUNTRIES

EMPLOYEES

292 WASTE DESTINED FOR RECOVERY

65%

FEMALE EXECUTIVES

50% PERMANENT CONTRACTS

88%

PIECES PRODUCED

6.5 MLN

TOTAL REVENUE

€ 81 MLN

EXPENDITURE ON LOCAL SUPPLIERS

32%

COPYRIGHTS

13 PATENT

RENEWABLE ELECTRICITY*

100% *Purchased electricity covered by Guarantees of Origin

SUSTAINABILITY REPORT 2025

Certified management system: turning daily commitment into tangible results. Sambonet Paderno Industrie S.p.A analyzes and examines the corporate context day by day to integrate improvements into all internal processes. Through certified management methodologies, a coordinated and punctual flow, dedicated teams and the constant consulting of accredited bodies, it makes the impact of every choice tangible and it always identifies new improvement goals. The Company has already achieved numerous goals but every day it is committed to continuous improvements by setting itself new challenges and goals to share with its stakeholders. In 2023, on the strength of its long-established practices, obtained certification for Gender Equality according to the UNI guidelines PdR125:2022.

SAMBONET PADERNO INDUSTRIE SPA

Management System for gender equality Management system environment and energy

CERTIFIED CERTIFIED ENVIRONMENTAL ENVIRONMENTAL MANAGEMENT MANAGEMENT SYSTEM SYSTEM

CERTIFIED CERTIFIED MANAGEMENT MANAGEMENT SYSTEM SYSTEM

CERTIFIED CERTIFIED QUALITY QUALITY MANAGEMENT MANAGEMENT SYSTEM SYSTEM

CERTIFIED CERTIFIED FOOD FOOD SAFETY SAFETY MANAGEMENT MANAGEMENT SYSTEM SYSTEM

CERTIFIED CERTIFIED SAFETY SAFETY MANAGEMENT MANAGEMENT SYSTEM SYSTEM

SISTEMA SISTEMA DI GESTIONE DI GESTIONE SICUREZZA SICUREZZA CERTIFICATO CERTIFICATO

UNI EN UNIISO EN14001:2015 ISO 14001:2015

UNI CEI UNIEN CEIISO EN50001:2018 ISO 50001:2018

UNI EN UNIISO EN9001:2015 ISO 9001:2015

UNI EN UNIISO EN22000:2005 ISO 22000:2005

UNI ISO UNI45001:2018 ISO 45001:2018

Management systems quality and food safety Management system safety Internal analysis laboratory 11

SUSTAINABILITY REPORT 2025

SAMBONET PADERNO INDUSTRIE SPA

From a mechanical industry to a leader group at an International level

1.1

Profile Our identity and our history

pag. 16

1.2

Transparent management of our business Governance, Ethics and Compliance

pag. 28

1.3

The creation of value Economic performance

pag. 32

1.4

The relationship with the territory Local communities

pag. 34

Sambonet Paderno Industrie from a mechanical workshop to an international leader Who we are

brands:

110.000 m² facility between Vercelli and Novara

Present in over 100 countries worldwide

Part of the hospitality leading Group

The numbers

292 employees

50% 88%

female executives permanent contracts

81M

total revenue

registered copyrights

patent

€

2025 Milestones How we operate

Our bond with the territory

Code of Ethics in place since 2015 Training support

Model 231 and a whistleblowing platform

scholarships

Zero corruption incidents or sanctions in 2025 Collaborations with Economic value distributed: €74M, mainly to suppliers (76%) and employees (15%)

chefs and cooking schools

15% employees

Female empowerment projects

76% suppliers

SUSTAINABILITY REPORT 2025

1.1 Profile Our identity and our history Sambonet Paderno Industrie is one of the most important realities of cutlery, tableware, cookware and accessories for the luxury kitchen in Italy, controlled by the families of the brothers Pierluigi and Franco Coppo through the Arcturus Group holding. With more than a century of history behind them, Sambonet and Paderno, the two souls of the Company, represent the best practices of the sector serving both the Horeca sector and final consumers. The attention to the quality of the product combined with a strong interest in its aesthetics, have made the two brands of the Company, Sambonet and Paderno, award-winning and internationally recognized brands. Sambonet, Paderno and Arthur Krupp were recognized as “Historical Trademarks of National Interest” and entered in the special register kept by the Italian Ministry of Enterprises and Made in Italy. The recognition, granted to brands with a long-standing presence and a strong link to Italian production, confirms the heritage of all three brands of the Company.

100 years of Paderno: In 2025, Paderno celebrated its 100th anniversary. Since 1925, Paderno has stood alongside chefs and restaurants, facing the everyday challenges of professional kitchens with passion and determination — providing the tools that turn every new creation into a masterpiece, and building lasting, trustworthy partnerships. Looking to the next hundred years, Paderno carries this same commitment forward.

In 2025, Sambonet began the process that led to its admission to Fondazione Altagamma in 2026. The institution that since 1992 has brought together and supported the most representative companies of Italian excellence in the fields of fashion, design, jewelry, hospitality, food automotive and yachting. Today, Altagamma stands as a true creative and cultural ecosystem – the leading accelerator of Made in Italy. For Sambonet is an honor for us to stand alongside such prestigious brands — pioneers and established ambassadors of Italian excellence on an international level.

SAMBONET PADERNO INDUSTRIE SPA

Since 1856, Sambonet provides products for tableware and kitchen, to supply homes, hotels and restaurants. Every day our products renew the love for hospitality all over the world. Sambonet wants to spread innovation, culture, art, starting from the table. These topics are connected to our savoir-faire, that we are going to show to everyone who has keen eye and an eager mind.

Paderno offers kitchen products and supplies for hotels and restaurants, and is distinguished by the excellence of its stainless steel cookware production. With 100 years of history, a widespread presence worldwide, and more than 10,000 products in its catalog, Paderno is a benchmark for the professional catering sector and for every cooking enthusiast.

SUSTAINABILITY REPORT 2025

1.1

Profile Our identity and our history

Between nature, art and design The Sambonet Paderno plant Sambonet Paderno carries out its activities in a plant covering 110,000 m², designed by Frigerio Design Group to blend into the Piedmont countryside. The entire site has been imagined, as a whole, as a design object integrated within the context of the Piedmont countryside. The plant project, followed by the Frigerio Design Group studio, has been able to harmonize forms and functions with the image of the surrounding territory characterized, in some ways, by great contradictions: pervaded on one side by the rhythms of production and trade, but on the other side, marked by the secular rhythms of the agricultural world. The culture and traditions that distinguish the surrounding area become the inspiring elements of the architectural project, which precisely arises from the recognition of the peculiar and constitutive characteristics of the surrounding landscape: from the geometries of the road layouts to the subdivision of patches of paddy field according to Cartesian forms, to the courses of irrigation channels.

110,000 m² area • Horizontal layout for maximum integration with the landscape

• Glass window measuring 100 m x 8 m for natural light and transparency

• Large green areas designed with local agricultural elements

SAMBONET PADERNO INDUSTRIE SPA

The philosophy of Slow Architecture according to the Frigerio Design studio. “Slow Architecture is the philosophy and manifesto that guides the development of our projects. In short, for me it is a progressive architecture with a reduced ecological footprint, one that lives over time and draws from its context the resources that define it. Method and process come into play, within a broader horizon of analysis and development, and the time factor is introduced. The project does not end with the final inspection on completion, but looks further ahead, putting people back at the centre, with their history and their future, together with the environment and its resources”. Enrico Frigerio, founder of Frigerio Design Group

Art is in the Company Sambonet is committed to creating a work environment for its employees that pays attention to artistic detail. For this reason, the ownership has furnished the Company with the aim of creating a welcoming and inspiring place for all employees and, at the same time, promoting the Italian savoir-faire that the Company itself represents. The Novara headquarters boasts a collection of around 30 works of art, including paintings and sculptures both indoors and outdoors, created mainly by Italian artists such as Alfonso Borghi, Mauro Staccioli, and Antonio Paradiso.

SUSTAINABILITY REPORT 2025

1.1

Profile Our identity and our history

The Design what makes us unique Undoubtedly the distinctive trait in Sambonet’s work and design is given by its autonomy in realization, from the concept and the design phase to the production phase, thus giving all products a clear connotation of craftsmanship: 90% of the products are in fact signed by the style center of the company. This has always helped to strengthen the brand identity, making it exclusive and unmistakable in the international panorama. Collaborations with renowned external designers are linked to specific projects and enrich the wide “home-made” offer.

SAMBONET PADERNO INDUSTRIE SPA

1970

PESCIERA RST

Roberto Sambonet

Compasso d’oro ADI

1994

HANNAH

Anna Castelli Ferrieri

Compasso d’oro ADI

2004

IMAGINE

Centro Stile Sambonet

Contract Design

2006 2007

International Design Award:

Fiera di Genova, POLIdesign

SAMBONET

Awards for Excellence

PADERNO INDUSTRIE

Confindustria

TWIST flatware

Centro Stile Sambonet

Red Dot DESIGN Award

Centro Stile Sambonet

Red Dot DESIGN Award

2008

H-ART

Centro Stile Sambonet

Good Design Award

2009

PARTY

Centro Stile Sambonet

Good Design Award

2011

SPHERA

Centro Stile Sambonet

Good Design Award

2012 2013

EVEN

Centro Stile Sambonet

Red Dot DESIGN Award Interior Innovation Award

Good Design Award

GIO PONTI Conca

Good Design Award

Centro Stile Sambonet

Interior Innovation Award

Red Dot Design Award

Wallpaper Design Award

GIO PONTI Centerpiece

Good Design Award

Centro Stile Sambonet

Interior Innovation Award

Red Dot Design Award

Wallpaper Design Award

GIO PONTI Tray

Centro Stile Sambonet

Wallpaper Design Award

LE TAVOLE Catalogue

Paola Longoni / Fabio Pastore

Adi Design Index

2015

SPHERA cafè

Centro Stile Sambonet

Good Design Award

2018

KYMA

Serena Confalonieri/Gianni Cinti

Interior Innovation Award

2019 2020

TAILOR MADE PROJECT

Centro Stile Sambonet

Iconic Award: Best of the Best

TAILOR MADE VIDEO

Centro Stile Sambonet

Media Key Award: Best Sound Dsign

MADAME

Centro Stile Sambonet

Adi Design Index

MADAME

Centro Stile Sambonet

Designpreis Deutschland

XXVI Menzione Compasso D'oro ADI

PENELOPE

Centro Stile Sambonet

Iconic Award: Innovative Interior

#BON TON TIPS Campaign

Centro Stile Sambonet

MediaKey Award: Storytelling

2022

INFINITY "The extra cutlery"

Centro Stile Sambonet

German Innovation Award

2024

NEUTRA

Centro Stile Sambonet

Iconic Award

2021

ADI Design Index

RADICI

Iconic Award

Centro Stile Sambonet

German Innovation Award

SUSTAINABILITY REPORT 2025

1.1

Profile Our identity and our history

Our history who we are

The Origins

Certifications

1978

2004

2005

The company originates from the Officine Meccaniche Giovanni Coppo firm, born in 1978 in Milan. The brothers Pierluigi and Franco Coppo started an entrepreneurial success story with the acquisition, in 1979, of Paderno, a Group founded in 1925 in Milan, a world reference point for professional cookware.

In November 2004 the two brands merged and the company changed its name to “Sambonet Paderno Industrie”.

Since 2005, Sambonet Paderno Industrie has undertaken a path of acquisition of certifications in different fields, which highlight a growing attention to ESG issues.

1997 1997 saw the acquisition of Sambonet, a historic Piedmontese cutlery and tableware company, founded in Vercelli on May 15, 1856 by Giuseppe Sambonet, a goldsmith and graduate of the Institute of Fine Arts. Between 2000 and 2002 the new headquarters were built, the new headquarters were built, designed by Novara-based architect Enrico Frigerio to integrate with the surrounding landscape.

The Identity

SAMBONET PADERNO INDUSTRIE SPA

Confindustria Awards for Excellence

Arcturus Group

Altagamma

2006

2009

2025

In 2006 the company received the Confindustria Awards for Excellence from Confindustria, an honorific created to reward excellent companies that have distinguished themselves in Made in Italy, innovation and enhancement of the territory.

Sambonet Paderno Industrie acquires Rosenthal. A fundamental point in the international development of the Group.

In 2025, Sambonet began the process that led to its admission in 2026 to Fondazione Altagamma. The institution that since 1992 has brought together and supported the most representative companies of Italian excellence in the fields of fashion, design, jewelry, hospitality, food automotive and yachting.

2013 The portfolio of the Holding Arcturus Group, parent company of Sambonet Paderno Industrie S.p.A , expanded and diversified in 2013 with the acquisition of the German porcelain brand Arzberg and in 2015 with the acquisition of the historic French porcelain excellences of Limoges Raynaud and Ercuis silver cutlery.

2017 Arcturus is introduced to the market. Thanks to its ten brands, the Group becomes a reference point for the entire tableware business worldwide.

SUSTAINABILITY REPORT 2025

1.1

Profile Our identity and our history

Our target to whom we address Sambonet Paderno Industrie, present in over 100 countries, mainly Italy, Germany and United States, offers its high quality and refined products to a wide range of players. What sets us apart in the market is the meticulous and continuous attention to those who choose us. Every day, the company makes available to its customers the expertise of its sales network and specialized collaborators, to help them design tailor-made solutions and achieve the desired result, supporting them from selection to purchase, and through to after-sales service. The company’s main customers are companies or third-party resellers. In particular:

Ho.Re.Ca. Hotel chains, hotels, restaurants, public establishments, and every other type of accommodation facility.

69%

Resellers Stores and retail businesses offering premium tableware accessories and home décor items for living spaces.

22%

Direct channels Sambonet and Paderno online shops, and locally, brand corners at Rinascente in Milan and Rome, as well as the company outlet at the Orfengo headquarters.

10%

SAMBONET PADERNO INDUSTRIE SPA

SUSTAINABILITY REPORT 2025

1.1

Profile Our identity and our history

Sambonet, an international leader in the manufacturing of stainless-steel eating utensils and tableware and items in electroplated nickel silver, is divided more or less equally between the Ho.Re.Ca. and retail sectors. In addition to its own tableware lines, Sambonet offers an exclusive selection of top-quality objects for serving, home living and an essential kitchen collection. A practical and functional series of cooking utensils that combines the brand’s style with the latest technology.

Paderno mainly operates in the professional sector and stands out for the excellence of its production of cookware in stainless steel. The brand also produces and distributes over 10,000 items intended for chefs and gourmet foodies: knives and other utensils to recreate state-of-the-art kitchens.

Arthur Krupp is one of the leading Italian brands of tableware, catering both to professional dining and home. Thanks to the versatility and style of Arthur Krupp — which includes stainless steel cutlery and tableware, porcelain and stoneware collections, as well as buffet and service items — every table setting becomes a unique experience.

SAMBONET PADERNO INDUSTRIE SPA

Cutlery

Table and serving

Kitchen

Home Bar

Home Decor

Buffet

Cookware

Bakery

Ethnic Cuisine

Bar and accessories

Knives

Kitchen Utensils

China and Bonechina

Pepper and Salt Machines

Vasels

Table

Coffee and tea

Buffet

SUSTAINABILITY REPORT 2025

1.2 Transparent management of our business Governance, Ethics and Compliance

Fairness and Transparency The values of a responsible business Fairness and transparency guide every decision and activity of Sambonet Paderno Industrie, which has always pursued its objectives with respect for the law and fundamental human rights. A modus operandi marked by clear and shared rules, in harmony with the goals of its stakeholders.

SAMBONET CODE OF ETHICS Since 2015, conceived to share the guidelines and conduct of the Company, Employees, and all external stakeholders. HUMAN RESPECT Expressed through the company’s commitment to ensuring a safe, comfortable, and inclusive workplace. In this context, we place the UNI EN ISO 45001 certification, regarding Workplace Health and Safety, and the UNI/PdR 125:2022 certification on Gender Equality.

SAMBONET PADERNO INDUSTRIE SPA

The values in which Sambonet believes

Fairness and transparency

Social responsibility

Centrality and protection of people

Impartiality

Technological excellence and innovation

Business ethics

Sambonet Paderno Industrie’s attention to its Employees and Customers is concretely expressed through: VOLUNTARY CERTIFICATIONS Obtained spontaneously over the years in different areas and, above all, aimed at improving the effectiveness and efficiency of its business processes, starting from the certification of its integrated system according to international standards: • UNI EN ISO 9001 Quality • UNI EN ISO 14001 Environment • UNI EN ISO 50001 Energy • UNI EN ISO 45001 Occupational Health and Safety • UNI EN ISO 22000 Food Safety SHARED INTEGRATED POLICY Consistent with its activity and scale, it is aimed at the continuous improvement of environmental performance, as well as the protection of workers’ health and safety. This policy, signed by the Management and disseminated internally, represents a real and shared commitment. CORPORATE SOCIAL RESPONSIBILITY Integrated into every decision-making and operational aspect of the company, it carefully considers social, economic, and environmental dimensions in its business development. This long-standing commitment has continued to evolve year after year, as demonstrated by key milestones such as the SR10 certification, maintained until 2024, and the achievement of the UNI/PdR 125:2022 certification for gender equality. QUALITY AND FOOD SAFETY Certified for over 10 years through Aseclab – Alimentary Security Control Laboratory, a highly specialized internal laboratory accredited UNI EN ISO 17025:2018. Here, products, internal production processes, and environmental analyses are examined to protect both users and the environment.

SUSTAINABILITY REPORT 2025

1.2

Transparent management of our business Governance, Ethics and Compliance

Governance The corporate structure Sambonet Paderno Industrie is the business that brought to life the current Arcturus Group, an Italian holding that includes well-known international porcelain and silverware brands of the highest quality. A success story the Coppo family embarked on, transforming the company in its early days 1978 from “a mechanical workshop in Milan to an international leader in prestige tableware”.

The company’s governance model is traditional, establishing a Board of Directors, represented by CEO Giovanni Coppo, chaired by Franco Coppo, along with a Board of Statutory Auditors. Sambonet relies on a leading independent auditing firm for the review of its financial statements, ensuring the proper application of national and international accounting standards.

As part of the management of sustainability issues, the company is pursuing itself to pursue ESGrelated initiatives, monitor its compliance with new regulations and, ultimately, coordinate tasks regarding sustainability reporting.

SAMBONET PADERNO INDUSTRIE SPA

Compliance and risk management Starting from the end of December 2021, the Company has adopted its own Organization, Management and Control Model pursuant to Legislative Decree 231/01 (hereinafter “Model 231” or “M.O.G.”) for the management of environmental risks and those related to individuals’ health and safety. The Model has subsequently been updated and expanded to cover tax crimes and administrative offences, ensuring comprehensive compliance with the provisions of Legislative Decree 231/01 and related regulations. This initiative was taken in the belief that the adoption of the Model can be a valid tool for raising awareness among all those who work in the name and on behalf of the company, so that they adopt correct and linear behavior in carrying out their activities, such as to prevent risk of committing the offenses provided for by the Decree itself. In particular, through the adoption of the Model, the company aims to pursue a thorough and periodic monitoring of the areas of activities at risk and to intervene promptly to prevent or counter the carrying out of the crimes themselves. The Organizational Model, however, has been completed with the establishment of a Supervisory Body that, as required by the Article 6 of Legislative Decree n.231/2001, has the function of overseeing the functioning, effectiveness and compliance with the Organizational Model, taking care of its constant updating. In the 2025 the Supervisory Body has been composed of three external members, strengthening the collegial and independent oversight of the Model 231. Since July 2023, the company has set up a platform for whistleblowing in accordance with Legislative Decree of March 2023. Following the severe weather event that affected the Orfengo site in July 2024, Sambonet carried out a climate risk assessment in 2025 with the support of external consultants. The assessment examined the site’s exposure to acute physical risks, including extreme weather events, and chronic risks, such as rising temperatures. The findings will support the definition of appropriate prevention and adaptation measures and inform the review of insurance coverage.

zero zero zero

Confirmed corruption incidents in 2025 Lawsuits for anti-competitive behavior, antitrust and monopolistic practices in 2025 N° of episodes of monetary and/or non-monetary sanctions for non-compliance with environmental/social laws or regulations

In 2025 the Italian Competition Authority (AGCM) awarded Sambonet Paderno Industrie the Legality Rating with the maximum score of three stars. The rating recognises companies that, in addition to complying with the law, adopt high standards of ethics, transparency and correct business conduct.

SUSTAINABILITY REPORT 2025

1.3 The creation of value Economic performance

2025 Main economic results Sambonet Paderno Industrie S.p.A The 2025 Financial Statements for Sambonet Paderno Industrie closed with revenues from sales and services of EUR 80.691.452.

Value generated and distributed to the stakeholders The prospectus of the distribution of the economic value generated expresses, in monetary terms, the relationship between Sambonet and the socio-economic system of reference, measuring its ability to create and distribute wealth among its main stakeholders as suppliers, employees, public administration, investors and local communities. The company is committed to responsible and aware distribution of the value it creates through its business activities. The table below shows the portions of economic value distributed to the various bearers of value of the Company, identified by reclassification of the profit and loss account. In 2025, the economic value generated amounted to about 84.6 million euros, while that distributed amounted to about 74.

SAMBONET PADERNO INDUSTRIE SPA

2025 Economic value directly generated Revenues Other revenues Interest income Economic value distributed Distributed to suppliers Distributed to employees Distributed to capital providers Distributed to the Public Administration Payments to the Local Communities Economic Value Retained

84,561 80,691 3.549 320 74,064 56,044 11,591 0.5 6,419 9,7 10,497

Economic value distributed 1%

Distributed to capital providers

Distributed to the Public Administration

15% Distributed to employees

76% Distributed to suppliers

In general, the largest share of the total value distributed was distributed to the Suppliers category, for a total of 76%: the item includes the purchases of raw materials and other operating costs such as goods and services, third-party assets and management costs. The other category to which a significant share has been distributed are the Employees, to whom through wages and salaries, severance pay, social charges, various benefits and other personnel costs was distributed about 15% of the total value distributed. The remaining portion of the distributed value, about 8.7% in total, is allocated to Capital Suppliers, Public Authorities (through payment of current taxes and various other levies) and to the local communities for which the Company has registered donations, including LILT Novara and Fond. Com Novarese for membership in the “Sociali e Sportivi in centro” project.

SUSTAINABILITY REPORT 2025

1.4 The relationship with the territory Local communities

Sambonet has always been committed to supporting and engaging with local communities; the bond between the company and the surrounding area is reflected in activities that maintain active relationships with young people, citizens, associations, municipalities, and other local and national institutions. VIRTUOUS RELATIONSHIPS CNVV Confindustria Novara Vercelli Valsesia ANIMA Confindustria Meccanica FEC Federation of European manufacturers of Cookware and Cutlery FIAC Associazione fabbricanti italiani articoli per la casa, la tavola ed affini YOUTH EDUCATION University UPO and local Technical and Commercial Institutes PROFESSIONAL TRAINING Chef Associations and Professional Culinary Schools CULTURE AND ART Local cultural and artistic institutions and associations CHARITY Charitable and volunteer organizations in various fields Some initiatives that have characterized the involvement of Sambonet in the local community during the 2025 are listed below.

SAMBONET PADERNO INDUSTRIE SPA

SUSTAINABILITY REPORT 2025

1.4

The relationship with the territory Local communities

5th Edition of “Maria Valentina Francia” scolarships Two new scholarships for the Company’s employees, dedicated to sons and daughters who achieve their bachelor’s or single-cycle degree with the best academic results. Corporate welfare thus rewards the young people and families of its workers.

Maria Valentina Francia Born in 1926, Maria Valentina Francia, mother of the company’s owners Pierluigi and Franco Coppo, was a woman who, despite the lack of opportunity to pursue higher education, fought for the importance of education, starting with her children and later her grandchildren. At the age of seventy, following her youthful dreams, Maria Valentina Francia attended training courses in psychology and history at the “adult university”, redeeming and finally following her vision in person.

Luparia: training the chefs of tomorrow The collaboration with the Luparia Institute of Rosignano continues, with a technical kitchen sponsorship to launch the new professional program in Food, Wine and Hospitality Services.

SAMBONET PADERNO INDUSTRIE SPA

Career Day for young talent The annual event with students from the University of Eastern Piedmont (Novara) continues, offering the Company an opportunity to recruit new talent and to develop synergy with the university and young people, as well as to convey the working ecosystem of contemporary industry.

The partnership with We Are AIW grows stronger A women’s empowerment project centered on cuisine and high-level professionalism. In 2025, Paderno is featured in the association’s annual report and supports AIW’s participation in official public calls for funding.

SUSTAINABILITY REPORT 2025

1.4

The relationship with the territory Local communities

Collaborations with the chefs of tomorrow Valuable partnerships to support virtuous chefs and young professionals from around the world, in Italy to learn the culinary traditions of our country. Slow Food’s Chef Alliance and ICIF are the established professional organizations with which the company collaborates to further connect the excellence of Italian cuisine with the quality of the tools being used. A fundamental combination to achieve outstanding results.

SAMBONET PADERNO INDUSTRIE SPA

Open doors for schools and the local area A project to share the brand’s heritage and excellence with young people and the local area, through archives and design work, but above all through the technological evolution behind every object that reaches our tables, our homes, and also renowned restaurants and hotels.

Sambonet X European Institute of Design The Company alongside IED Milano to capture the ideas and design work of young industrial design students. Teams of students, tutors and coordinators were involved in identifying new consumption habits and in designing several product concepts. Training also happens through the industrialization of real products.

Paderno X Italy’s first Mixology Academy The Company and Paderno’s bar equipment alongside Bruno Vanzan — a champion and leading exponent of the art of mixology in Italy on the world stage — in training, experiential and educational activities aimed at quality beverage professionals.

On tour with high-quality creative cuisine Alongside the creativity of Bilico, a project by chefs Gherardo Gaetani and Fabrizio Bartoli built on charcoal cooking and a regenerative-agriculture approach. Paderno supplies the cooking equipment used throughout the project.

SUSTAINABILITY REPORT 2025

SAMBONET PADERNO INDUSTRIE SPA

Sustainability for Sambonet 2.1

The commitment to sustainability A long-term vision

pag. 44

2.2

Our interlocutors The strategic role of stakeholders

pag. 48

2.3

What is important Materiality assessment

pag. 52

2.4

Biodiversity

pag. 58

Sustainability for Sambonet A long-term vision Our vision: three pillars

People

Training, safety, well-being and equal opportunities

Transparency

14 consecutive editions of our Sustainability Report, since 2012

Environment

Energy, water use and discharges monitored through dedicated meters and an in-house laboratory (ISO 17025) 100% of purchased electricity covered by renewable Guarantees of Origin

Over 5,000 photovoltaic panels, covering approximately 40% of the plant’s electricity demand

The numbers

300.000

14 18

stakeholder categories engaged

UN Sustainable Development Goals of reference

beehives with 3Bee Hive-Tech™

editions of the Sustainability Report since 2012

bees housed at most

material topics, grouped in 6 areas

Our values

Stakeholders and materiality

Respect and enhancement of people Protection and preservation of the environment Responsible consumption and production Technological innovation

Virtuous partnerships

13 stakeholder categories Engaged through website, newsletters, questionnaires, visits and factory tours, Open Days, scholarships and trade fairs

18 material topics in 6 areas

— Governance, ethics and integrity — Economic — Product — Environmental — Personnel — Social responsibility

How we operate

Biodiversity

Code of Ethics and Model 231

Together with 3Bee, ﬁve Hive-Tech™ beehives provide a home for up to 1,500,000 bees that feed on the wildflowers around the site; shelters for other pollinators have been added. In 2025, employees spent a day as beekeepers and visited the apiary.

ISO 9001, ISO 14001, ISO 45001, ISO 50001, ISO 22000, UNI/PDR 125 and Accredia certiﬁcations

SUSTAINABILITY REPORT 2025

2.1 The commitment to sustainability A long-term vision Creating beauty that lasts over time. For over a century we have been producing cutlery, tableware and kitchen tools that accompany moments of hospitality all over the world. This longevity is not accidental: it is the result of a daily commitment to people, the environment and the communities in which we operate. For us, sustaining the future means building products that last, relationships that grow, and a planet still able to host the tables of tomorrow.

The 3 Pillars Our sustainability approach: people, transparency and environment For Sambonet Paderno Industrie, sustainability is both a choice and a guiding principle in decision-making throughout the entire value chain. People

Transparency

The employees of Sambonet Paderno are the heart of the company. We invest in training, safety, well-being and equal opportunities, continuously working to improve both our products and our working environment. Here are our key figures: - 88% of employees are on permanent contracts - 46% of our workforce is made up of women - 50% of management positions are held by women.

We have been reporting on our sustainability progress since 2012, with 14 consecutive editions, to communicate our commitment with clarity and consistency.

Environment The Orfengo facility was designed to limit the environmental impact of our operations. Meters installed on all production lines track energy consumption, and water withdrawals and discharges are metered and analysed daily. - 100% of purchased electricity covered by renewable Guarantees of Origin - over 5,000 photovoltaic panels, covering approximately 40% of the plant’s electricity demand.

SAMBONET PADERNO INDUSTRIE SPA

Concrete commitments Our main commitments and the indicators we use to track them. Product

Quality that stands the test of time Our stainless-steel cutlery is designed to withstand everyday use and keep its functionality over time. For a table setting made to be enjoyed, day after day.

Environment

Managing our consumption efficiently The photovoltaic system, with more than 5,000 panels, covers approximately 40% of the plant’s electricity needs, avoiding around 344 tCO2 per year (location-based method). Since 2014, 100% of the electricity we purchase has been covered by renewable Guarantees of Origin.

People

Building a workplace where people grow Ongoing training, continued commitment to gender equality, corporate welfare. The goal: to make the Sambonet experience an ever more genuine journey.

Governance

Clear rules and certified systems The Code of Ethics, the Model 231, and the ISO 9001, ISO 14001, ISO 45001, ISO 50001, ISO 22000, UNI/PDR 125 and Accredia certifications represent the tangible sign of how we operate.

Biodiversity

Taking care of what surrounds us The beehives at the Orfengo plant are our first biodiversity initiative.

SUSTAINABILITY REPORT 2025

2.1

The commitment to sustainability A long-term vision

Prepared in accordance with the GRI Standards, this Report aims to provide transparent and accurate information about the disclosed data. This analysis focuses on Stakeholders and material sustainability issues, with which Sambonet engages and through which the Company manages its impacts.

SAMBONET PADERNO INDUSTRIE SPA

Sambonet’s corporate culture is founded on ESG principles, with particular reference to the Sustainable Development Goals of the 2030 Agenda. • Respect and enhancement of people. • Protection and preservation of the environment. • Responsible consumption and production. • Technological innovation. • Virtuous partnerships. In 2024, Sambonet Paderno received an EcoVadis Silver medal (86/100, top 15% of rated companies), an assessment of the company’s sustainability management system.

Sambonet completed also the ESG assessment on Synesgy, the platform developed by the CRIF group, obtaining an ESG score of B. The methodology is based on the GRI Standards and the UN Sustainable Development Goals.

SUSTAINABILITY REPORT 2025

2.2 Our interlocutors The strategic role of stakeholders Undisputed protagonists within the sustainability journey undertaken, Stakeholders inspire the corporate strategy of Sambonet Paderno Industrie. With full transparency, Sambonet is committed to their engagement and to the inclusion of their priorities and perceptions in the Company’s strategic definition. Thanks to the requirements pursued over the years in the field of Corporate Social Responsibility and the commitment required also to suppliers and intermediaries with whom Sambonet Paderno Industrie collaborates internationally, the Company is now able to offer objective guarantees to the various categories of interlocutors, from employees, to customers, to the market, to the community, to bodies and institutions.

SAMBONET PADERNO INDUSTRIE SPA

SUSTAINABILITY REPORT 2025

A more exhaustive overview of the Stakeholder categories with which Sambonet Paderno Industrie Spa interacts frequently is provided below.

FINAL CONSUMERS

SUPPLIERS

CUSTOMERS

PROPERTY

TRADE UNIONS

EMPLOYEES

ASSOCIATIONS AND NGOS

MEDIA

LOCAL COMMUNITIES

PARTNERS

INVESTORS AND BANKS

GOVERNMENT ENTITIES, INSTITUTIONS AND PUBLIC ADMINISTRATION

SCHOOLS, UNIVERSITIES AND RESEARCH CENTERS

SAMBONET PADERNO INDUSTRIE SPA

The involvement of the identified interlocutors takes place mostly within the framework of normal business activities and is based on a constant and transparent communication that allows to establish a constructive dialogue. The following table summarizes the main ways of involvement for each category of Stakeholder:

CATEGORY OF STAKEHOLDERS

METHOD OF ENGAGEMENT

B2B CUSTOMERS

Press reviews, social media, website, questionnaires, online and offline advertising, publications (price lists, catalogues, etc.), PoS materials, newsletters, conferences/visits and factory tours, sector fairs and roadshows.

FINAL CONSUMERS

Social media, website, questionnaires, online and offline advertising, publications (brochures, catalogues, etc.), PoS materials, newsletters.

SUPPLIERS

Website, conferences/visits.

PROPERTY

Press releases, press reviews, website, internal meetings.

EMPLOYEES

Press reviews, social media, website, questionnaires, newsletters or internal emails, company bulletin boards, internal meetings.

INVESTORS AND BANKS

Press releases, website, meetings and gatherings.

LOCAL COMMUNITIES

Website, online and offline advertising, conferences/visits and Open Day.

SCHOOLS, UNIVERSITIES AND RESEARCH CENTERS

Website, conferences/visits and Open Days, Scholarships.

ASSOCIATIONS AND NGOs

Website.

TRADE UNIONS

Newsletters, corporate bulletin boards, conferences/visits and Open Days, internal meetings.

GOVERNMENT ENTITIES, INSTITUTIONS AND PUBLIC ADMINISTRATION

Website.

PARTNERS

Website, publications (price lists, catalogues, education or training, sector fairs and roadshows).

MEDIA

Social media, website, publications (price lists, catalogues), sector fairs and Roadshows.

SUSTAINABILITY REPORT 2025

2.3 What is important Materiality assessment The materiality analysis is the tool with which the definition of “material” issues is made; this concerns those aspects of economic, social and environmental responsibility that are of significance for both the Company and its Stakeholders. The process of defining these issues has been conducted gradually over the years; it initially called for benchmarking analyses and company workshops and later for the random involvement of various internal and external stakeholders. The data acquired have made it possible to finalise Sambonet Paderno Industrie’s materiality matrix in which the issues that the organisation must consider and the intersection of the levels of interest that they exert on the various stakeholders are represented.

SAMBONET PADERNO INDUSTRIE SPA

MATRIX OF MATERIALITY OF THE ORGANIZATION 5

Wellness of staff

Governance, Ethics and Integrity

Environmental responsibility

Economic responsibility

Responsibility towards personnel

Product responsibility

Social responsibility

Diversity and inclusion

Relevance for stakeholders

Training, attraction and retention of talent Responsible sourcing

Protection of human and workers' rights Worker's health and safety

Responsible packaging

Energy management and climate change Quality, sustainability and product safety Customare satisfaction

Research, development and product&process innovations

Stakeholders engagement and relations

Waste management and circular economy

Management of water resources

Commitment and relationships with interested parties Corporate governance

Compliance and risk management

Value creation

3 Sambonet Relevance for

SUSTAINABILITY REPORT 2025

2.3

What is important Materiality assessment

Below, a description of the 18 material issues:

MATERIAL TOPICS

CORPORATE DESCRIPTION

GOVERNANCE

Definition of a governance structure that includes criteria of social and environmental responsibility. Transparent communication on the organization’s good governance practices and adherence to international best practices/regulations.

COMPLIANCE AND RISK MANAGEMENT

Integrity and transparency in business activity that includes the adoption of a Code of Ethics, policies and procedures to support compliance with current regulations. Adherence to national and international principles and guidelines that include areas of social and environmental responsibility. Identification, assessment and management of present and potential economic, social and environmental risks to which Sambonet is exposed.

VALUE CREATION

Ability of the Group to create and distribute value between the different categories of stakeholders. Pursue economic and financial results and ensure socio-economic and environmental balance in medium-long term.

RESEARCH, DEVELOPMENT AND PRODUCT AND PROCESS INNOVATIONS

Research and development activities aimed at the design of innovative and more sustainable products, with particular attention to the integration of new technologies in production, or the continuous improvement of processes.

QUALITY, SUSTAINABILITY AND PRODUCT SAFETY

Development of products and services that comply with high quality and safety criteria aligned with national and international standards and industry best practices.

CUSTOMER SATISFACTION

Offering products and services that meet customer needs and monitoring their degree of satisfaction to pursue continuous improvement.

TERRITORIAL PROTECTION AND DEVELOPMENT OF LOCAL COMMUNITIES

Support to local communities through sponsorships, donations and partnerships aimed at creating a sustainable and cultural development in the areas close to the reality of Sambonet (Province of Novara and Vercelli). Promotion of the conservation and/or creation of habitats conducive to the maintenance of native flora and fauna.

SAMBONET PADERNO INDUSTRIE SPA

MATERIAL TOPICS

CORPORATE DESCRIPTION

RESPONSIBLE SOURCING

Selection and monitoring of suppliers according to social and environmental criteria and promotion of social responsibility behaviour also through selection of certified raw materials.

ENERGY MANAGEMENT AND CLIMATE CHANGE

Reduction of carbon dioxide emissions, with a focus on energy efficiency and the use of renewable energy sources.

MANAGEMENT OF WATER RESOURCES

Conscious and efficient management of water resources and definition of efficiency strategies in water use. Monitoring practices for the chemical, physical and biological quality of discharges.

RESPONSIBLE PACKAGING

Attention to the sustainability of product packaging, to minimize non-recyclable materials, promote the recovery of materials and prefer the compostable and biodegradable, derived from plant products (for example tissue paper or Kraft paper without plasticization).

WASTE MANAGEMENT AND CIRCULAR ECONOMY

Responsible management of waste related to business activities. Promotion of circular economy activities and waste recovery.

WORKERS' HEALTH AND SAFETY

Policies, procedures and management systems that promote the protection of health and safety in the workplace in full compliance with the related regulatory requirements, which also include periodic monitoring activities.

ENHANCEMENT AND WELL-BEING OF STAFF

Promotion of initiatives to improve the well-being of employees and the right balance between private and working life. Ensure learning and training paths to improve employee skills and attract talent.

DIVERSITY, INCLUSION AND PROTECTION OF HUMAN AND WORKERS' RIGHTS

Promotion of equal opportunities through the development of inclusion policies and the enhancement of diversity. Ensuring respect for human rights for all people involved, through Code of Ethics, Management Systems and adhesions to international charters and principles.

SUSTAINABILITY REPORT 2025

2.3

What is important Materiality assessment

MATERIAL TOPICS

CORPORATE DESCRIPTION

TRAINING, ATTRACTION AND RETENTION OF TALENT

Guaranteed education, learning and training to improve employee skills and attract talent, making the Organization an attractive place to work.

PROTECTION OF HUMAN AND WORKERS' RIGHTS

Maintaining a high ethical standard and adhering to fundamental international rights throughout the entire supply chain, ensuring dignity and respect for human rights for all individuals involved. Ensuring transparency in all business operations and across the supply chain (e.g., regular publication of public reports containing sustainability metrics and progress toward goals). A fair and moral code of conduct for the strategic and operational management of affairs, in compliance with relevant laws, policies, and regulations.

STAKEHOLDERS ENGAGEMENT & RELATIONS

Support to local communities through the distribution of generated value (e.g., salaries, purchases from local suppliers, contributions to socio-cultural development initiatives, etc.). Partnerships with local, national, and international associations and organizations aimed at fostering sustainable socio-economic and cultural development in the areas near Sambonet's operations (Province of Novara and Vercelli). Promotion of the conservation and/or creation of habitats conducive to the preservation of native flora and fauna, especially in areas where Sambonet has its production facilities.

The results of the analysis enabled us to define our Sustainability Journey and shape an ESG (Environmental, Social and Governance) Sustainability Strategy. This strategy reflects both the progress achieved so far and the challenges and opportunities that still lie ahead. The foundations established in recent years through management systems, dedicated projects and strategic partnerships have strengthened the Company’s commitment to social and environmental responsibility. These initiatives have allowed us to focus on the issues that matter most, creating value for our people and the local community (Creation of Value within Sambonet Paderno – Chapter 3). Within this framework, and with a constant commitment to excellence, we continue to place product quality and customer satisfaction at the heart of our actions. Ensuring responsible products and maintaining a strong customer focus remain key priorities in our sustainability approach (Product Responsibility and Customer Orientation – Chapter 4).

SAMBONET PADERNO INDUSTRIE SPA

SUSTAINABILITY REPORT 2025

2.4 Biodiversity

Five hives equipped with 3Bee Hive-Tech™ monitoring technology directly host 300’000 honeybees near the plant. Together with shelters for wild pollinators, they are our first step in supporting local biodiversity. In 2025, the people working at Sambonet Paderno Industrie were able to witness this commitment firsthand. Together with the 3Bee team, they experienced the excitement of becoming beekeepers for a day and visiting the apiary, discovering the importance of bees for biodiversity.

SAMBONET PADERNO INDUSTRIE SPA

SUSTAINABILITY REPORT 2025

SAMBONET PADERNO INDUSTRIE SPA

Creating value within Sambonet Paderno 3.1

Us People at the heart of the company

pag. 64

3.2

From raw materials to shipping The production process

pag. 82

3.3

Higher productivity, lower environmental impact Natural resources throughout the process

pag. 90

Creating value within Sambonet Paderno People, production process and natural resources Us — People at the heart of the company

292

46% 50% 88%

employees

5565

hours of training, 86% of them non-compulsory

3 workplace injuries (7 in 2024);

zero discrimination episodes

female employees

female executives permanent contracts

Welfare and prevention company gym and restaurant, flexible working, LILT Novara screening

From raw materials to shipping— The production process

39M

~1.000

suppliers

€

total supplier spend

Code of Conduct for suppliers since 2015 and

Qualiﬁed Suppliers List 62

76%

of raw-material resellers based in Italy; local contractors in the Verbano Cusio Ossola province and the Po Valley

929 t

stainless steel purchased

106 t

aluminium purchased

Hydrogen-fed torch welding in place of acetylene

for over a decade

laser and water-jet cutting

Natural resources — Throughout the process

23.554

of energy consumed (+5.4% vs 2024)

552 636 tCO2

Scope 1 (459 in 2024)

of waste, 82% non-hazardous

129.000

m³

of water withdrawn (110k in 2024)

Electricity covered by Guarantees of Origin since 2014;

Scope 2

853 tCO2 location-based, 0 market-based

Water discharged

111.000 m³

(91k in 2024); no exceedance of authorised emission and discharge limits

Waste recovered: metals

268 t

paper and cardboard

112,4 t

SUSTAINABILITY REPORT 2025

3.1 Us People at the heart of the company

Creating value within Sambonet Paderno

It is thanks to the skills of the employees, the quality of the raw material and the increasingly innovative production process that Sambonet produces excellent products. Sambonet is aware of how these factors influence the success of the Company and every day tries to invest in its people, in responsible procurement and in the continuous efficiency and modernization of its production process.

SAMBONET PADERNO INDUSTRIE SPA

Sambonet is fully aware of the strategic role that its people have in the success of the Company and the valuable contribution that they make day after day. For this reason, the Company values and protects the human heritage:

• Inclusion of young people into the world of work • Equal opportunities • Respect of diversity, in all its facets

SUSTAINABILITY REPORT 2025

3.1

Us People at the heart of the company

Specifically: Selecting staff on the basis of

CRITERIA OF OBJECTIVITY, COMPETENCE AND PROFESSIONALISM, ensuring equal opportunities and avoiding any favoritism and aiming to ensure that the Company has the best skills in the job market.

Maintaining an internal environment that

PROMOTES THE INVOLVEMENT OF THE STAFF

in the achievement of the organization’s objectives.

COMBATING FORCED AND CHILD LABOUR.

CREATING A SAFE WORKING ENVIRONMENT in accordance with national and international directives on the matter and with the voluntary standard UNI EN ISO 45001.

Complying with the

REQUIREMENTS ON CONFIDENTIALITY of personal data contained in the Data Protection Code in accordance to EU Regulation 2016/679.

SAMBONET PADERNO INDUSTRIE SPA

RESPECTING WORKERS’ RIGHTS of unionisation and of collective representation.

Establishing a

REMUNERATION POLICY that supports a dignified lifestyle.

Respecting all

SOCIAL PROTECTION RIGHTS (sickness and accident, pension, unemployment insurance, etc.), to protect the stability and quality of jobs.

Investing

IN UPDATING KNOWLEDGE AND SKILLS that could improve their career prospects and productivity as well as the competitiveness of the organization.

Aiming for

AN ADEQUATE WORK-LIFE BALANCE.

Encouraging

RESPECT FOR HUMAN DIGNITY.

SUSTAINABILITY REPORT 2025

3.1

Us People at the heart of the company

The attention to the staff begins the same day you become part of the Sambonet Paderno family, in fact, during 2021, the Company has drawn up a “Welcome Book”, structured document that from 2022 had been provided to all new hires with the aim of making the on-boarding and integration process more fluid and effective in the company. In fact, with this document, the new entry immediately gets to know the values, practices and policies of the Company. Within the Welcome Book, in fact, there are the most important information in this field, such as the rules of conduct in the Company, the values described in the code of ethics, the procedures for safety and prevention, the presentation of the existing certifications and management systems that characterize the path towards sustainability at 360°.

292

EMPLOYEES

Company headcount on 31 December 2025

During the reporting year Sambonet recorded a hiring turnover of

16%

on the rise compared to 2024 data

Outgoing turnover of

13% In line with 2024 data

SAMBONET PADERNO INDUSTRIE SPA

Sambonet’s commitment is two fold: • Valuing resources • Creating an inclusive worplace

VALUING THE YOUNG GENERATIONS

DIVERSITY: A VALUE FROM THE OUTSET

To complete the total staff, Sambonet has 6 working relationships with workers who are not employees, all interns introduced in collaboration with high schools and Universities of the surrounding areas. The internship collaboration is realized with the aim of creating value for local communities: young talents of the territory are given the chance to increase their technical skills, not only at school but also directly on the field, approaching the reality of Sambonet, and, potentially, to find work immediately after graduation*.

Sambonet pays particular attention to diversity in the company and carries out daily the commitment to achieving gender equality in the composition of the staff, which today is made up of 46% of female staff. The Pdr 125 certification obtained in 2023 naturally placed itself in this context. For the same reason, the company is committed to ensuring female representation even in high-level jobs, in fact 50% of Sambonet executives are female. Moreover, in 2025 Sambonet employees belonging to protected categories are 16 (17 in 2024). The Company takes great care in the integration of this group with other employees, in the protection of their rights and health and safety at the place of work.

46%

88%

50%

OF THE EMPLOYEES IS FEMALE

OF CONTRACTS ARE PERMANENT

FEMALE EXECUTIVES

* Regarding the type of contracts, 88% of the employees are employed with permanent contracts, underlining the Company’s desire to consider and invest in its own people. In addition, the Company hires all its employees in compliance with national and regional regulations. All employees are employed with the C.C.N.L of the Metal-mechanical companies, while for interns, curricular and extra-curricular, specific agreements are made involving the training agency or the certified body.

SUSTAINABILITY REPORT 2025

3.1

Us People at the heart of the company

Enhancement of personnel TRAINING

Sambonet Paderno Industrie wants to preserve the excellent craftsmanship of which the Company has become a landmark through the years keeping up with technological innovation and emerging industry trends. Conscious of how much these factors influences the success of the company, Sambonet seeks every day to invest in its people, in responsible sourcing and in the continuous development of its products. For the Company, the fundamental key of its corporate strategy is the development of its employees, indeed it invests in training and in updating the skills of its human capital precisely with this perspective: innovating tradition. From the very first day, a new hired becomes part of the Sambonet Paderno family, being accompanied in a path of professional and personal growth, aimed at retaining talent and encouraging the development of specific skills. Each employee, according to their role and positioning within the Company, is accompanied by training courses that aim at its growth and specialization. Starting from 2021, in the Performance Management activities, the Company included an assessment of the training needs of groups of employees that, starting from the analysis of the performance of the previous year, includes the types of courses to be provided the following year. The mapping is done through collaboration with the managers of each area and is not implemented for each employee, but for working groups (depending on their function). Sambonet also cares about the support of employees who change roles within the Company, designing specific training courses from case to case.

SAMBONET PADERNO INDUSTRIE SPA

The Company guarantees multiple training courses, internally managed for the Hard Skills (for example specific training for the factory workers), instead managed through third-party companies regarding the Soft Skills. The compulsory courses focus on Health and Safety in the company (e.g, first aid, toxic gas licenses, etc.), while the non-compulsory training courses focus on languages, administrative updates, technical courses for the use of specific machinery and effective communication with its stakeholders (course implemented from 2021 mainly addressed to managerial figures). To crown Sambonet’s commitment to the formation of its human capital, there is the intention to implement increasingly structured plans for the evaluation of the effectiveness of the training provided, developing targeted gap analysis and considering employee performance. In this way it will be possible to formalize specific targets for the training of all.

During 2025, Sambonet provided

5.565

hours of training. In 2024 there were 5.016.

In particular,

86%

of the scheduled hours are non-compulsory training courses, to highlight the Company’s sincere interest in educating and keeping its employees always up to date, investing time, resources and capital.

SUSTAINABILITY REPORT 2025

3.1

Us People at the heart of the company

Performance assessment AND INCENTIVE SYSTEMS Sambonet Paderno Industrie, to encourage the professional growth of all employees has activated an annual performance assessment mechanism, designed to bring to light virtuous behaviours in the performance of activities/projects and to give the possibility to make defined, clear, shared and measurable the objectives and expectations of each role for the period following the assessment. Moreover, for about 20% of employees there is also an incentive system MBO (Management By Objectives), a method of evaluation of human resources based on the achievement of objectives: currently, in fact, this system is applied to commercial and managerial figures. The Company does not exclude the application of this system to a greater number of employees in the coming years. Finally, Sambonet is proud to share its annual result with all employees, in fact all employees are entitled to an annual award linked to the result achieved by the Company.

The Company has joined Valore D, Italy’s leading business association promoting diversity, equity and inclusion. By becoming part of this network of over 400 companies, the Company further strengthens its commitment to fostering gender balance, inclusive leadership and equal opportunities.

Sambonet Paderno Industrie has also joined the Institute for Business Values (ISVI), an organization committed to promoting responsible entrepreneurship and openness to innovation. ISVI’s mission is to develop and promote an evolved understanding of business and its role in society, emphasizing the importance of ethical, sustainable and future-oriented business values.

SAMBONET PADERNO INDUSTRIE SPA

SUSTAINABILITY REPORT 2025

3.1

Us People at the heart of the company

Well-being of People WELFARE INSTRUMENTS

Welfare is a key expression of appreciation and recognition for the people who, every day, contribute to the Company’s success. The designed welfare structure offers the following benefits to staff: • Supplementary Health Care Assistance Metasalute, a form of contribution prescribed by the CCNL (national collective labour agreement) of the category (i.e., the metalworking industry); • Agreements of various kinds through understandings with local shops/restaurants and specific agreements for specific employees; • Extra discounts for purchases at the company outlet; • Company gym; • Company restaurant; • Free supply of drinking water in the entire establishment; • Flexible working hours and remote working and the offering of part-time contract types that meet employees’ needs. In 2025 the Company individually acceded to new requests for part-time contracts and the extension of remote working hours for certain workers, reconfirming its commitment and vision.

SAMBONET PADERNO INDUSTRIE SPA

In 2025, the Company maintained its Gender Equality certification according to the UNI/PdR 125:2022 Reference Practice, issued by Bureau Veritas, with active measures in place across all six areas covered by the standard: culture and strategy, governance, HR processes, growth opportunities and inclusion of women, pay equity, and parenthood protection. The journey is guided by a dedicated Strategic Plan and by a D&I Committee, which works alongside the WHP Committee to monitor progress towards the objectives. As of 31 December 2025, women account for 46% of the Company’s workforce, more than 28 percentage points above the manufacturing sector average (17.9%, ISTAT 2023). Women make up 50% of executives, compared with an overall national figure of 14.57% (ISTAT 2023), and 68% of executives and middle managers combined. Women lead 50% of the organisational units, above the 40% threshold set by the Reference Practice and stable compared with the previous three years.

In addition to providing preventive measures for accidents and illnesses in the workplace, the company is proactively working to offer employees with opportunities to improve their individual and family status, from conventions for the purchase of goods and services to facilities for work from home and reconciliation between professional and personal life.

All the initiatives promoted by Sambonet are aimed at achieving a balanced lifestyle with respect to nutrition, sports and emotional context and thus ensure the well-being of its employees.

SUSTAINABILITY REPORT 2025

3.1

Us People at the heart of the company

The renewed food offering at “Trattoria Americana” The in-house restaurant is aligned with the training program on proper and healthy nutrition that the Company has been carrying out over the past two years. This new approach has given rise to balanced, low-calorie menus rich in plant-based options, designed with attention to vegetarian dietary choices and to accommodating employees’ food intolerances. Health and inclusion thus become an integral part of the food offering provided by the Company.

SAMBONET PADERNO INDUSTRIE SPA

WHP - Workplace Health Promotion In 2023, under the general coordination of the Piedmont Regional Council, the WHP project was launched again; the project envisages the creation of a Network that will support companies in helping to improve workers’ state of health and well-being, encouraging, notably in the workplace, actions and organisational and behavioural changes through the implementation of interventions recognised as recommended practices. Sambonet, which has been present in the project since 2018, has again joined the network, which is coordinated locally directly by the Novara ASL and Confindustria Novara Vercelli Valsesia (CNVV).

OTTOBRE

ROSA The collaboration with LILT Novara also continued in 2025. On the occasion of Pink October, the month dedicated to the prevention of female cancers, LILT carried out breast screening tests directly at the Company for all female employees who joined the initiative. SAMBONET PADERNO INDUSTRIE ADERISCE AL MESE DELLA PREVENZIONE CON LILT NOVARA

SUSTAINABILITY REPORT 2025

3.1

Us People at the heart of the company

Respect and inclusion The foundations of being together Sambonet adopts an integrated system of management and development of human resources that offers all its employees equal opportunities and professional development, based on merit criteria, avoiding any type of discrimination (gender, racial, sexual, etc.).

• ZERO discrimination episodes • Our Goal: ZERO Gender Pay Gap The Company not only leads personnel management (e.g, hiring, promotions, etc.) avoiding any form of discrimination, but is also committed to promoting an inclusive working environment by banning, within the Code of Ethics, any behavior of verbal, physical or psychological violence by an employee to any individual inside or outside the Company. In 2025, the Company’s commitment to these issues resulted in zero discriminations. In particular, with respect to the subject of remuneration, the Company is working to eliminate the gender pay gap (pay gap between male and female employees in the same role). This is how Sambonet promotes an inclusive work environment: countering all forms of discrimination in company policies and practices and ensuring psycho-physical well-being and employees satisfaction.

SAMBONET PADERNO INDUSTRIE SPA

Protection of workers Health and safety Sambonet cares about the health and safety of its personnel and for this reason seeks to create safe and comfortable working environments, spreading the “culture of prevention” accompanied by concrete measures, formal procedures, monitoring systems, and periodic training. As proof of the Company’s attention to ensuring safe working conditions, in 2025 there were 3 cases of injuries related to the workplace. The Company believes that security, by its nature, is a “status” that implies the participation of all resources and is attainable through acknowledge of risks and their prevention and therefore it develops through:

• Dissemination of culture of prevention. • The ongoing risk assessment by those who work “in the field”. • Detecting the trend of the elements of distress. • The risk analysis. The safety management system is based on following pillars:

Employees training and involvement

In partnership with ASL Novara and Confindustria Novara Vercelli e Valsesia (CNVV), Sambonet promotes initiatives to improve workers’ health and wellbeing. Each year, preventive actions and organizational changes are introduced to guide recommended practices and behaviors among Sambonet employees.

Assessment and risk management Monitoring and management of accidents

SUSTAINABILITY REPORT 2025

3.1

Us People at the heart of the company

Employees training and involvement Sambonet focuses on the widespread awareness among workers of the risks related to work activities as a form of prevention. The Company, to root the sense of awareness in all the staff, promotes countless training and education courses in health and safety, provided by qualified personnel, sometimes internal, sometimes external:

• Compulsory training courses for the entire company population; • First aid courses for competent personnel; • RSPP and RLS refresher courses; • Fire training; • Specific courses on the use of certain machineries.

Evaluation and risk management The active involvement of employees is an important element in the process of raising employees’ awareness toward health and safety risks. Indeed, Sambonet encourages all the workers to report any situation of danger occurred or that may occur (near miss). For this reason, the Company has implemented the PS009, a specific procedure on internal communication of near miss. This procedure outlines the ways in which it is possible for an employee to make a report: • by special mail; • using the boxes in the canteen and reception; • through its supervisor, SGM, MSW and/or RSPP or ASPP. After the report has been made, the security team in charge reviews the cases and the preventive actions to be taken. Sambonet then prepared the Risk Assessment Document pursuant to Legislative Decree 81/08 and s.m.i., periodically revised and integrated according to the evolution of the business environment. The evaluation methodology was set up without neglecting any relevant aspects and giving order to the information collected, developing the following operational objectives: • Identification of workplace dangers. • Justification of the method and the technical choices adopted for the risk assessment in order to draw up a report, as motivated as possible, concerning machinery, equipment and products; • Monitoring the adequacy of the measures taken; • Establish a priority list if further measures are needed; • To demonstrate that all factors relating to work have been taken into account and this has allowed a valid and reasoned assessment of the measures taken; • Ensure that the measures taken, as a result of the risk assessment, are effectively improving the level of protection of workers. The main categories of risk are related to the machinery used in the technical/production departments and industrial activities.

SAMBONET PADERNO INDUSTRIE SPA

Monitoring and management of accidents Accident management is supported by written procedures, which comply not only with laws and regulations but also with ISO 45001. The procedures define the roles, responsibilities, actions to be taken to report accidents (both actual and near-miss) by employees and, finally, the activities to be implemented once the report is received: specific investigations with recognition of any non-compliance and corrective and preventive actions. During 2025 there were 3 accidents, and, therefore, the accident frequency index is 1.27, down compared to 2024 where it was 2.97. The decrease can be also attributable to the hours worked in 2025. With a view to prevention and continuous improvement, the company has always invested in education, information and training in order to improve the level of awareness of the risks and dangers associated with each tasks.

3 NUMBER OF EMPLOYEE ACCIDENTS IN 2025

SUSTAINABILITY REPORT 2025

3.2 From raw materials to shipping The production process

To preserve the value built over time through the quality and design of its products, Sambonet adopts a responsible approach throughout the entire value chain: from the careful selection of raw materials, compliant with European food-contact regulations, to production processes focused on innovation, efficiency and limiting waste.

SAMBONET PADERNO INDUSTRIE SPA

The quality of Sambonet products stems from the choice of excellent metallic raw materials, with stainless steel and aluminum being the predominant materials in terms of both quantity and the number of product articles. Each material is selected with the utmost care, in full compliance with European food safety regulations. The steels employed, such as AISI 304 and AISI 420, are included in the positive lists of the Italian Ministry of Health and are analyzed with high-precision instruments, such as X-ray guns, to ensure the perfect conformity of their composition. The stainless steel and aluminium we use are fully recyclable: steel, in particular, can be recycled repeatedly without losing its features. Metal production scrap is collected separately and sent to specialised operators for recycling.

Responsible supply The value chain The high quality and reliability of the products that distinguish Sambonet are guaranteed, among other things, by the management of the production chain that contributes to the realization of the finished product.

The Company establishes strong, lasting relationships based on mutual trust with its suppliers. To ensure the excellence that has always characterized its products, Sambonet selects the entities with whom to collaborate, following strict criteria both in the ethical and environmental field.

SUSTAINABILITY REPORT 2025

3.2

From raw materials to shipping The production process

Raw materials Almost all the raw materials used by the Company are metals (in particular stainless steel, aluminium, nickel silver and brass). The totality of the suppliers is constituted from resellers, of which 76% placed in Italy, while the remaining part coming mainly from Germany, France, Hungary, Turkey, India and U.S.A. To these last ones, Sambonet asks the declaration of absence of “Conflict Minerals1” both in the qualification phase and in the subsequent period, annually.

Semi-finished products and components The company buys semi-finished products and components that, subsequently, through techniques and maximum experience, are reworked or, in the case of components, assembled to the body of the product.

Contractors Sambonet relies on third parties for processes that require specific technical skills, such as surfaces finishing treatments or heat treatments. The Company, committed to enhancing its territory, collaborates with local contractors, located in the province of Verbano Cusio Ossola or in the Po Valley. This brings out an attention from the company to favor, where possible and preferable, relationships with suppliers located near the plant and the operating area, for better organizational capacity, favouring suppliers close to the plant, which shortens transport distances and supports the local economy.

The list of suppliers, for 2025, is composed of almost

ONE THOUSAND companies for a total expense2 of 39,006,565 euros

Conflict Minerals are natural resources mined in conflict zones and sold to perpetuate hostilities. Various armies, rebel groups and external parties profit from mining, while contributing to violence and exploitation during wars in these regions. 2 In this context, “total annual expenditure” means how much Sambonet has spent in the course of 2025 towards the totality of the suppliers. The total of suppliers includes the following categories: retailers of raw materials, contractors, suppliers of semi-finished products, consumables, goods and services, packaging and packaging materials. For further details on the expenditure towards suppliers incurred by Sambonet in 2025, refer to the GRI 204-1 performance indicator Proportion of expenditure to local suppliers -Table No. 16. 1

SAMBONET PADERNO INDUSTRIE SPA

For Sambonet Paderno, the awareness of the entire supply chain on ESG issues is a priority. The company, with its integrated management system for quality, environment, energy, social responsibility and safety, wishes that its employees also feel strongly about these issues. To empower the entire supply chain, the Company has introduced the so-called “Qualified Suppliers List”, a list drawn up on the basis of the responses to an assessment questionnaire to which suppliers are subjected.

SUSTAINABILITY REPORT 2025

3.2

Dalle materie prime alla spedizione Il processo produttivo

The Code of Conduct for producers and suppliers Sambonet, as a socially engaged organization, feels the responsibility to develop a business model that allows it to transmit its values through the production chains: for this reason, since 2015 it has implemented the Code of Conduct for manufacturers and suppliers. The Code includes principles and standards for the correct development of relations between the Group and its suppliers and has been formulated through three fundamental criteria:

• ALL OPERATIONS MANAGED BY THE GROUP AND ITS EMPLOYEES MUST BE DEVELOPED FROM AN ETHICAL AND RESPONSIBLE PERSPECTIVE • ALL PEOPLE WHO HAVE, DIRECTLY OR INDIRECTLY, ANY KIND OF EMPLOYMENT, ECONOMIC, SOCIAL OR INDUSTRIAL RELATIONSHIP WITH THE GROUP MUST BE TREATED IN A FAIR AND HONOURABLE MANNER • THE DEVELOPMENT OF THE GROUP’S ACTIVITIES MUST BE CARRIED OUT IN THE MOST ENVIRONMENTALLY FRIENDLY MANNER The aim of this document is to raise awareness of these interlocutors on purely ethical, social and environmental issues, so as to ensure, apart from quality, reliability and safety of products processed and distributed on the markets, the protection of the environment and health, compliance with ISO standards, a remuneration that guarantees a dignified lifestyle, and finally, fairness in business activities.

SAMBONET PADERNO INDUSTRIE SPA

The productive heart Focus on the production process Once arrived, the raw material is stored in the warehouse and, subsequently, prepared for use in production processes. The process to produce an article is composed of multiple phases whose nature and sequence varies significantly according to the final product (pots vs cutlery vs tableware...). Once finished with the final cleaning, an object can be subjected to further processes such as silvering and the galvanic gilding or PVD, before being assembled/packaged.

ARRIVAL

RAW MATERIAL

STORAGE

RAW MATERIAL

PREPARATION MATERIAL

MECHANICAL PROCESSING CUTLERY COOKWARE POTTERY

CLEANING WASHING TESTING SPECIAL FINISHES COATINGS

(PVD-SILVERING-GILDING)

TESTING PACKAGING STORAGE SHIPMENT

SUSTAINABILITY REPORT 2025

3.2

From raw materials to shipping The production process

A visionary approach to production technology has always been close to the heart of the company. Over the years, Sambonet has constantly invested in new technologies and kept all its machinery running at a high level of efficiency, as well as making particularly large investments in Industry 4.0 in recent times. The company has always made decisions that put efficiency alongside the sustainability of internal processes.

Profoundly artisanal processes, which remain relatively untouched by the technological boom of the 21st century, have been made safer and more efficient through investments that do not affect the method of operation. For example, torch welding is a manual operation dating back to antiquity that is still used today at Sambonet for the production of fine tableware and coffee pots. For more than a decade it has used water electrolysis technology to produce hydrogen gas (and oxygen) to feed the flame, and has stopped using the acetylene cylinder altogether, since it not only presented a risk factor from pressurised gas, but also released oxidation products such as carbon dioxide (CO2). In contrast, the hydrogen flame produces only water vapour, with no direct CO2 emissions, unlike the \acetylene previously used. The material cutting technologies currently in use (with laser and with water) enable the company to carry out its production while minimising waste of raw materials, which are used to full potential. In recent years Sambonet has dedicated numerous resources (both human and financial) to innovating and renewing its processes, introducing new technologies and implementing automation and efficiency in the manufacturing of eating utensils, saucepans and tableware. The new technologies introduced have consolidated the practice of experimentation in the creation of new products, stimulating creativity and enhancing the professional skills of the people involved. In 2025 Sambonet launched a new digitalisation project: Robotic Process Automation (RPA), which automates repetitive administrative tasks, such as order entry and invoice matching freeing up time for higher-value activities.

SAMBONET PADERNO INDUSTRIE SPA

MAIN MATERIALS PURCHASED IN 20254 Raw materials STAINLESS STEEL

929 TON ALUMINIUM

106 TON ALPACA

7 TON BRASS

8 TON

Auxiliary products 125 TON

Packaging PAPER

205 TON WOOD

5 TON PLASTIC

97 TON

For more information on the nature of materials (renewable/non-renewable) see Table 17 on GRI 301-1 “Total consumption of raw materials”.

SUSTAINABILITY REPORT 2025

3.3 Resource efficiency Natural resources throughout the process

Sambonet has always been committed to reducing environmental impacts and promoting process efficiency: The entire plant is engaged in researching and implementing new technologies for water and energy efficiency improvements.

SAMBONET PADERNO INDUSTRIE SPA

Sambonet uses lower-impact materials in several processes, such as plant-based drying media in the galvanic line and recycled media in the vibratory finishing plant. The company constantly monitors not only the quantity of withdrawals and discharges, through meters installed in 2019, but also - and more importantly - the quality of discharges. To this end, the company runs daily tests on discharges to analyse the levels of nickel and total cyanides; these activities are carried out by Sambonet’s in-house laboratory, AsecLAb, which in 2013 was accredited as a test laboratory in accordance with UNI EN ISO 17025. The monitoring activities carried out in 2025 did not reveal any exceedances of the limits established by current regulations.

SUSTAINABILITY REPORT 2025

3.3

Higher productivity, lower environmental impact Natural resources throughout the process

Energy The use of energy resources throughout the production process Sambonet is aware of the fundamental importance that careful energy management has both internally and for the community and the environment. For several years, in fact, having an integrated policy that responds to ISO 50001 certified management systems, it annually implements monitoring activities such as: • Energy analyses conducted by the Energy Manager certified under UNI CEI 11339 (EGE); • Energy Diagnosis conducted in accordance with ISO 16247 by certified EGE professionals; • Punctual systems for monitoring energy consumption through meters also installed on the various production lines; • Calculation of specific KPIs in the field of energy performance. The set of these monitoring actions allows the Company to identify the most significant areas of energy consumption, possible inefficiencies or problems, which cause for example losses and general malfunctions, and opportunities to improve performance in order to define objectives, targets and action plans.

ENERGY FROM THE SUN Investing to improve The photovoltaic system, built in phases between 2021 and 2023, has over 5,000 panels on more than 6,000 m². In 2025 it generated 1’462’582 kWh, covering approximately 40% of the plant’s electricity demand and avoiding approximately 344 tCO₂e, based on the location-based electricity emission factor for Italy.

SAMBONET PADERNO INDUSTRIE SPA

USE OF ENERGY SOURCES BY SAMBONET Natural Gas Sambonet uses natural gas for heating the plant and the warehouse on the one hand, and for the operation of washing machines located in the various production departments on the other, in this case, in fact, methane is necessary for heating the solutions and for drying the pieces.

Electrical Energy The Company uses electricity mainly to power its production processes and to supply energy offices. The Company believes in renewable energy and has shown this in the choice of electricity suppliers. Since 2014 Sambonet uses electricity 100% covered by certificates of Guarantees of Origin; since 2022, part of the electricity demand at the Orfengo plant has also been met through electricity generated by the Company’s photovoltaic system and self-consumed. In particular, in 2025 approximately 40% of the Company’s total electricity consumption was covered by self-generated and self-consumed electricity, while the remaining share was sourced from the electricity grid and covered by Guarantees of Origin.

Diesel The company uses Diesel fuel exclusively for the movement of a limited fleet of vehicles. Instead, it doesn’t have heavy vehicles because the logistics is entrusted to a network of couriers.

In particular, the Sambonet’s vehicle fleet is structured in this way:

7 vehicles

for business use

15 vehicles

assigned to employees

3 trucks 93

SUSTAINABILITY REPORT 2025

3.3

Higher productivity, lower environmental impact Natural resources throughout the process

In 2025 Sambonet recorded, overall, energy consumption, for production activities, equal to

3.628 Mwh 13.060 GJ

23,554 GJ

Natural Gas

with a increase of 5,36% compared to the previous year, in which consumption was 22,355 GJ (6,210 MWh).

Diesel

(6,543 MWh)

More specifically, most consumption consists of the use of electricity, which amounted to 13,060 GJ (9,433 MWh) in 2025, while natural gas consumption amounted to 264,476 Sm3 in 2025. In addition to the above consumption, and referring to production activities, should be considered the consumption of the car fleet whose consumption was recorded for Diesel 29 l in 2025 (34,635 l in 2024). The data show that the increase in consumption reflected the increase in production.

Electric Energy

264,476 SM3 9.433 GJ

29,643 L 1,061 GJ

SAMBONET PADERNO INDUSTRIE SPA

ENERGY PERFORMANCE INDICATORS Energy intensity (Gas Methane) 2024

0,05 2025

0,04 Energy intensity (Electric Energy) 2024 To improve and make the Company more efficient from an energy point of view, Sambonet has invested in energy efficiency activities over the years through, for example: • Intelligent lighting systems that provide sensors for automatic adjustment compared to the natural light in the environment; • The introduction of LED lighting has been completed throughout the entire warehouse and production area; • Replacement of machinery or parts of the same that led to waste or poor efficiency; • Energy consumption monitoring system thanks to the installation of meters on all production lines in a uniform manner, to ensure completeness in monitoring; • Installation of pulse relays and remote reading of analog meters. This implementation enables the automated collection of readings, increasing both the frequency and the level of detail regarding hourly withdrawals. One of the additional goals on which Sambonet works is to improve environmental culture with systematic education, information and training, in order to increase the level of awareness of hazards and risks, and knowledge of techniques for the prevention of environmental problems, correct application of laws and regulations.

0,72 2025

0,56 The energy intensity indicators were calculated as the ratio between energy resource and pieces produced during the year 2025(6,526,326 pcs) and 2024 (4.760.462 pz). The energy intensity indicator data show a significant improvement between 2024 and 2025. This improvement in the indicators should be read in relation to the increase in the number of pieces produced in 2025 compared to 2024. Since the indicators are expressed in specific terms (consumption per unit produced), their reduction can be partly explained by a dilution effect of fixed energy costs over a larger production volume. This suggests that the company benefited from: - Greater plant efficiency when operating at full production capacity; - Process optimization, which allowed higher volumes to be sustained without a proportional increase in energy consumption; -A likely scale effect, particularly evident in electricity consumption, which showed the most marked improvement.

SUSTAINABILITY REPORT 2025

3.3

Higher productivity, lower environmental impact Natural resources throughout the process

Air Monitoring of atmospheric emissions Sambonet Paderno Industrie has chosen technological solutions that optimize the quality and quantity of emissions into the atmosphere. The emissions are low air pollution and are authorized in compliance with the emission limits and requirements indicated, for the type of processing carried out, in the D.D. of the Piedmont Region n. 145 of 2 May 2011 and in accordance with the current national legislation on environmental protection (Legislative Decree 152/06, Environmental Code). For Sambonet, the commitment to this important issue translates not only into the monitoring of direct and indirect emissions of GHG, but also in the monitoring of further significant emissions that some production plants produce mainly in the departments of: • mechanical production; • galvanic. In this regard, the Sambonet plant is in possession of a Unified Environmental Authorization (SEA) relating to emissions into the atmosphere and water discharges. For Sambonet, self-monitoring analyses are not a mere fulfilment prescribed by the single environmental authorisation (Autorizzazione Unica Ambientale - AUA), but a useful process for periodically monitoring the environmental impact of the production process, with a view to analysing risks and opportunities for the continuous improvement of environmental performance. The data collected to date have not shown any exceedances of the limits established by current regulations.

DIRECT GHG EMISSIONS SCOPE 1

552 tCO2 INDIRECT GHG EMISSIONS SCOPE 2 (MARKET BASED)

*Location-based emissions are calculated using the ISPRA 413/2025 national emission factor report refered to 2023 data (235 gCO2/kWh). Market-based Scope 2 is zero because purchased electricity is fully covered by Guarantees of Origin.

INDIRECT GHG EMISSIONS SCOPE 2 (LOCATION BASED)

853 tCO2 In 2025 direct emissions (Scope 1) amounted to 552 tCO2, up 20% on 2024, mainly due to higher natural gas consumption linked to increased production.

SAMBONET PADERNO INDUSTRIE SPA

Water Sustainable management of water resources Water is of crucial importance for the planet and its ecosystems, as well as for humans. At the same time, water is at the heart of Sambonet Paderno’s production processes. Sambonet is aware of the value of water and is committed to using it efficiently and to returning it to the environment in compliance with discharge limits. The water withdrawal takes place mainly through two wells owned by Sambonet, authorized for industrial use for water supply and for a residual part, through the aqueduct of the Municipality of Casalino. Sambonet can also boast a purification system, which allows, in part, the recirculation of water, thus contributing to the overall reduction of water withdrawal. The company uses the water resource for civil uses, but especially for industrial uses during some specific stages of the production process. In particular: • for silver plating treatments; • during the extraction and pickling phases, where the pieces of pottery and cookware are treated in water with nitric and sulphuric acid; • during the moulding of the pottery through water-jet plants that allow the product to take on rounded shapes; • in the final washing phases where the products through treatment tanks and washing tunnels are cleaned for several years with aqueous solutions of detergents, and no longer with chemical solvents, to minimize water pollution.

WATER WITHDRAWAL AND DISCHARGE

129 thousand m3 OF WATER WITHDRAWN IN 2025 (110 IN 2024)

111 thousand m3 OF WATER DISCHARGED IN 2025 (91 IN 2024)

SUSTAINABILITY REPORT 2025

3.3

Higher productivity, lower environmental impact Natural resources throughout the process

After the chemical-physical treatment of industrial water, and clarification of domestic water, the wastewater is sent to the Busca irrigation channel. The discharge activity is conducted by Sambonet in accordance with the Legislative Decree 152/06 as well as the provisions contained within the SEA that authorizes Sambonet to discharge into surface water. The chemical-physical treatments performed by a purifier owned by Sambonet, allow to purify the water through operations such as oxidation of cyanides, reduction of organic substances and metals, sand filtration to ensure the quality and compliance with all the parameters required by the above-mentioned provisions.

In 2025 water withdrawal rose by 17% and discharges by 22% compared with 2024, in line with higher production volumes; net consumption was around 18,000 m³.

RECIRCULATION OF WASHING WATER Inside the Sambonet Paderno plant, there are five washing machines located in different departments. The operation of these systems fully corresponds to the Company’s philosophy of using water as a resource not to be squandered, with the aim of achieving the lowest possible consumption. For this reason, the washing tunnels provide rinsing ramps with adjustable and measurable flow through flow meters; the power supply of each ramp is controlled by a level switch placed in the tank of that washing section and if necessary, a water flow from the next section comes into operation. In this way, the solutions of the cleaner rinsing tanks feed the previous rinses thus providing a mechanism of “re-use”.

SAMBONET PADERNO INDUSTRIE SPA

Waste Sustainable management and disposal Responsible waste management is part of our commitment to more efficient production. Through a process of continuous improvement, the Company optimizes the use of raw materials and minimizes waste, investing in efficient technologies and advanced production solutions. In addition to preventive measures aimed at reducing waste, the production site strongly promotes the separate collection of materials such as paper, plastic, steel, aluminum, wood, iron, toner, and neon tubes. This concrete focus involves employees on a daily basis, encouraging them to actively contribute to the

WASTE FOR DISPOSAL (t) 2025

170

achievement of environmental objectives. In 2025, civil and industrial activities led to the production of a total of 636 tonnes of waste, of which 82% was non-hazardous. The composition of the waste is mainly of materials derived from production processes such as metals, cardboard packaging and, to a lesser extent, sludge produced by washing. All waste (both those destined for landfill and those destined for recovery) is managed externally through local companies specialized on waste treatment. Most of the waste (about 65% in the year 2025) is destined for recovery. Paper, cardboard and metals are completely managed through recovery.

WASTE FOR RECOVERY (t) 2025

268

Liquids/ washing water

Metals

22,5

112,4

Sludge

10,3 Coal/sand

Paper and cardboard

3,2

Electronic materials

6,3

Abrasive material

5,1

Oils/emulsions

1,6

Packages

Sambonet has joined the BACK TO WORK project, promoted in collaboration with ESO – Ecological Services Outsourcing, with the aim of giving a second life to end-of-cycle Personal Protective Equipment (PPE) such as clothing, shoes, gloves, goggles, and safety helmets. Through this program, In 2025, 518 kg of end-of-life PPE were collected and sent for recycling processes, avoiding landfill disposal and transforming them into materials used for the construction of flooring in playgrounds and recreational areas. A daily action that translates into value for both the environment and the community.

SUSTAINABILITY REPORT 2025

100

SAMBONET PADERNO INDUSTRIE SPA

Product responsibility and customer orientation 4.1

Focus on the product From quality to innovation

pag. 104

4.2

Focus on the customers Their satisfaction

pag. 112

101

Product responsibility and customer orientation Focus on the product — From quality to innovation

>1.000

accredited tests in the in-house ASEC Lab

€

3,9M

invested in Industry 4.0 2023–2025

Food safety: management system certified ISO 22000 since 2013; NSF certification since 2004 for a wide range of Sambonet and Paderno products; AEO certified

102

analyses per year

13 1 registered copyrights

ASEC Lab accredited to ISO/IEC 17025 by

ACCREDIA since 2013;

declarations of conformity for steel, aluminium, porcelain, glass, plastics and dyes

patent

Special ﬁnishes Antique, Vintage and PVD; PVD ﬁnishes undergo

food-contact safety testing by the accredited lab, where applicable

Quality, innovation and customer satisfaction Focus on the customers — Their satisfaction

1,9% 0,15% impact of returns on total turnover

defectiveness on total pieces shipped (0.2% in 2024)

194 customers surveyed in 2025

ISO 9001 certiﬁed Quality Management System

Annual KPIs on returns, complaints, product and process monitoring under the

Quality Management System

2025 survey:

resellers and retailers rate quality and service highly; end consumers consider sustainability a relevant purchasing factor

Customer care at trade fairs and events in Italy and worldwide, with Arcturus Group as Ho.Re.Ca. partner

103

SUSTAINABILITY REPORT 2025

4.1 Focus on the product From quality to innovation

The dynamic balance between tradition, craftsmanship and innovation is the basis of the Company’s work. The idea of modernity of Sambonet Paderno in the table and kitchen is born from the awareness of its history and its excellence, to be preserved, but also to be reinterpreted in the light of contemporary trends and customer needs.

Create integrated solutions of quality, design and functionality.

Anticipate and satisfy the needs of our customers, in their professional life or in their families, through a portfolio of distinctive but complementary products.

Pursue a path of continuous, responsible innovation that grows out of our tradition, interprets contemporary trends and creates new ones.

104

SAMBONET PADERNO INDUSTRIE SPA

Product quality and safety Tableware, kitchen products, and home décor items crafted with meticulous attention to detail, rigorous quality, and constant focus on customer needs. This standard is ensured by the company’s ongoing commitment, which takes shape through precise manufacturing processes, structured policies, efficient quality monitoring systems, and a strong focus on the needs of end users. In the field of food safety, Sambonet can boast an SGSA certified by an external body EN ISO 22000:2018 since 2013. Periodically, the Management is subject to internal audits and external audits that certify the maintenance and adaptation of the production process to meet the requirements of the standard.

105

SUSTAINABILITY REPORT 2025

4.1

Focus on the product From quality to innovation

The certified Quality Management System allows the company to act in compliance with the strictest production quality criteria; it clearly and systematically sets out the steps to be followed so that the plant’s production complies with internal and external regulations and is in line with the agreements made with customers. Product Quality Control Carried out by Quality Control personnel and the Production function, as well as by subcontractors when required. Process Flow Control and Activities Each manufacturing step is subject to a plan that defines the controls to be performed, their frequency, the measuring instruments to be used, and the established acceptance criteria. System Monitoring The company applies a system for monitoring, measuring, analyzing, and improving processes and the Quality Management System. Application of Legislative and Regulatory Requirements for Food Safety The company operates through an efficient Food Safety Management System (FSMS) for all items that come into contact with food. Application of HACCP and Hygiene Regulations Food-contact safety of products is ensured by compliance with quality requirements tracked throughout the entire supply chain.

Since 2004, a wide range of Sambonet and Paderno products has held NSF (National Sanitation Foundation) certification, confirming their suitability for safe contact with food. For further details, please refer to the information provided on the NSF website.https://www.nsf.org/

IT AEOF 09 0064

106

AEO – Authorized Economic Operator Our company is certified as an AEO (Authorized Economic Operator), a mark of reliability, security, and customs compliance recognized internationally.

SAMBONET PADERNO INDUSTRIE SPA

Our ASEC Lab – Alimentary Security Control Accredited analyses for food-contact materials and articles. Since 2013, Sambonet Paderno Industrie’s in-house laboratory, accredited to UNI EN ISO/IEC 17025 by ACCREDIA (no.01033), has verified the compliance of the items it produces and distributes through a structured sampling plan, and issues declarations of conformity for steel, aluminium, porcelain, glass, plastics and dyes. The laboratory supports all Group companies and, on request, customers in assessing food-contact compliance. The laboratory is equipped a PerkinElmer OPTIMA 8000 ICP-OES plasma source optical emission spectrometer, and since december, a spectrophotometer UV-Vis Perkin Elmer Lambda 365+, in addition to, and all the basic analytical instruments.

11 accredited tests More than 1,000 analyses per year More specifically, the laboratory performs the following tests:

TYPE OF SAMPLE

TESTS PERFORMED

STEEL

Overall migration Specific migration of nickel, chromium and manganese

GLASS

Overall migration Specific migration of lead

CERAMIC

Specific migration of lead and cadmium

PLASTIC

Overall migration Specific migration of metals Migration of dyes

METALLICS

Specific migration of metals

SILICONE

Overall migration* Migration of dyes*

WASTEWATER

Determination of metals Determination of chemical and physical parameters

GROUNDWATER

Determination of metals* Determination of chemical and physical parameters

* Non-accredited tests

107

SUSTAINABILITY REPORT 2025

108

SAMBONET PADERNO INDUSTRIE SPA

“Every new project starts from two questions: is it safe for the people who use it, and is it built to last?”

109

SUSTAINABILITY REPORT 2025

4.1

Focus on the product From quality to innovation

Product innovation and sustainability Sambonet products are unique thanks to the expertise of the artisans who, in addition to ensuring the accuracy and uniqueness of each creation, using innovative techniques guarantee very high precision at every stage of the manufacturing process. Innovation, which is a transversal concept within the company, is promoted both by the Technical Office and by the various business units. The innovative drive and the consequent optimization of the company’s products and production processes are generated by several factors, including market demands, the desire to diversify from other companies in the sector and the strong consideration of preferences in the field of sustainability and innovation of customers. Sambonet invests in Research and Development on an ongoing basis. Between 2023 and 2025, investment in Industry 4.0 amounted to EUR 3.9 million, aimed at precise, effective and efficient machinery and at reducing scrap and energy use per piece. This considerable investment aims to ensure the use of production techniques at the forefront, ensuring the optimal performance of machinery, in terms of precision, effectiveness and efficiency, and creating eco-sustainable industrial processes. The know-how capital of which Sambonet is in possession today, has distant origins that reside in the founders of the two souls of the company. However, the Company has continued to invest over the years, using state-of-the-art processes and technologies, the use of which has improved the precision of metalworking and helped limit scrap and energy use per piece produced. Over the years, the company has registered 13 copyrights and 1 patent covering 9 different production process. Among these Sambonet can boast some processes of galvanic silvering as well as the PVD coating process and the special vintage, antique and diamond finishes, which in addition to being an expression of the highest quality, add to the cutlery a texture of design and exclusivity for customers.

FOR INDUSTRY 4.0

3.9 MLN (2023-2025)

110

SAMBONET PADERNO INDUSTRIE SPA

Special finishes Innovative Colors and Textures for Stainless Steel Stainless steel surfaces also come in new finishes and textures. Innovative processes with minimal environmental impact make it possible to durably shape the steel’s surface. Microbeads strike the stainless steel surface, creating the Antique texture — matte yet delicate to the touch. In the Vintage finish, on the other hand, abrasive materials made of recycled plastic gently tumble together with the items being processed, giving the steel surface a matte, handcrafted look. Antique and Vintage finishes can be combined with the colors obtained by PVD. The PVD (Physical Vapour Deposition) coating is a treatment that gives stainless steel objects distinctive and impactful color variations. It is used for the deposition of thin films on the surfaces of objects to be covered (for example, knives, other cutlery or pottery). PVD coatings are used to obtain different surface finishes and are subject to food-contact safety testing by our accredited laboratory, where applicable. Unlike conventional galvanic treatments, PVD coating relies on a different surface treatment technology, involving different process conditions and chemical inputs.

111

SUSTAINABILITY REPORT 2025

4.2 Focus on the customers Their satisfaction Ensuring full customer satisfaction is for Sambonet Paderno an absolute and essential priority, together with the drive towards innovation and sustainability. For this reason, it is committed daily to offer its consumers quality products and to ensure compliance with the methods and delivery times. For Sambonet it is essential to establish a consolidated and lasting relationship of trust with customers. For a continuous strengthening of the same, the company has implemented over time instruments and channels of measurement of customer satisfaction. Thanks to the Quality Management System, formalized and certified for about 10 years, Sambonet annually measures some KPIs expression of quality and customer satisfaction; the data that are collected are later analyzed, to assess the effectiveness of the system but above all to identify the areas on which to implement improvement actions and set increasingly ambitious and challenging goals. The data are being analyzed on annual basis and relate, for example, to information about customer return (satisfaction, returns/complaints, etc.), product monitoring and process monitoring.

Quality and customer satisfaction in numbers*

1,9 %

Impact of returns on total turnover

0,15 %

Defectiveness on the total pieces shipped

*In relation to the volume of turnover and the types of defects found, the performance, which refers to the year 2025, tends to be in line with previous years.

A further fundamental tool for monitoring customer and consumer satisfaction are questionnaires given to customers to know them better and receive feedback on their opinion and experience. A 2025 survey of 194 customers indicated that resellers and retailers rate our quality and service highly, and that end consumers consider sustainability a relevant purchasing factor. This confirms the importance of continuing our sustainability journey.

112

SAMBONET PADERNO INDUSTRIE SPA

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SUSTAINABILITY REPORT 2025

4.2

Focus on the customers Their satisfaction

Consumers and the market For a full awareness Sambonet’s interest in understanding the expectations and purchasing behaviour of its consumers is also reflected in in audit, surveys, and market research covering the company’s different product categories. The results of this analysis allow the Company to better address its strategic decisions on products, to ensure they are increasingly in line with customer expectations.

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SAMBONET PADERNO INDUSTRIE SPA

Ho.Re.Ca. partner In synergy with Arcturus Group, the company oversees and strengthens its presence at hospitality exhibitions and trade fairs in Italy and worldwide. An approach aimed at establishing Arcturus in its entirety — in terms of product range, quality, service, and reliability.

Customer care, everywhere Sambonet preserves and nurtures its connection with customers through major international trade fairs, as well as through smaller events across the national territory. Each event represents an opportunity to foster the exchange of ideas and to build collaborations aimed at shared goals.

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SUSTAINABILITY REPORT 2025

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SAMBONET PADERNO INDUSTRIE SPA

Attachments 5.1

Methodological Note

pag. 118

5.2

Summary of Performance indicators

pag. 120

5.3

Perimeter table of material topics

pag. 133

5.4

GRI Content Index

pag. 135

117

SUSTAINABILITY REPORT 2025

118

SAMBONET PADERNO INDUSTRIE SPA

5.1 Methodological note This document represents the fifth Sustainability Report of Sambonet Paderno Industrie (hereinafter “the Company” or “the Organization”) and is drawn up in accordance with the GRI Sustainability Reporting Standards (2021) issued by the Global Reporting Initiative (GRI), following the “In accordance” option. Since 2012, the Company has published a report on its environmental, social and economic performance every year. Since 2021, it has chosen to further strengthen this commitment by adopting one of the main international standards, through a structured and transparent Sustainability Report. This document is prepared on a voluntary basis, with the aim of offering its stakeholders an increasingly higher level of clarity and accountability. The information and data reported in this document refer to the year 2025 (from January 1, 2025, to December 31, 2025). To enable data comparability over time and assess the Company’s performance trends, comparisons with the previous year are provided where available. It should also be noted that different calculation methodologies may have been used for some data previously reported in earlier Sustainability Reports; consequently, discrepancies may arise compared to the same data reported for years prior to 2025. The material topics were last reviewed in 2023 through survey involving 20 internal and 20 external stakeholders. This process made it possible to identify the environmental, social, and economic topics most relevant to the Company and its stakeholders, forming the basis for reporting. For further details, please refer to the GRI Content Index in the appendix of the Report, where the GRI indicators associated with each material topic and their corresponding nomenclature are listed. The Sustainability Report was drafted using the reporting approach described in GRI Universal 3 (2021) for identifying material topics, which includes understanding the Company’s context, identifying potential and actual impacts, and analyzing those impacts. In fact, information relating to the identified material topics and mapped stakeholders allow to transparently report on the Company’s impacts within its sustainability journey. Finally, the document reflects the principles of GRI Standard 1 (2021): accuracy, balance, clarity, comparability, completeness, sustainability context, timeliness, and verifiability. Compared with the 2024 Sustainability Report, the restated data are shown in italics in the tables below. The reporting boundary of the data coincides with that of the Company’s Financial Statements. The Sustainability Report will be published annually. To ensure data reliability, the use of estimates has been limited to cases where it was strictly necessary and always based on recognized and declared methodologies. The 2025 Sustainability Report has not been verified by independent third-party assurance but was approved by the Board of Directors of Sambonet Paderno on 29/10/2026. This document has also been made publicly available on the Company’s website, at the following address: https://www.sambonet.com/sustainability.html. For any information regarding the Sustainability Report, please contact the following email address: sostenibilità@sambonet.it

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SUSTAINABILITY REPORT 2025

5.2 Summary of performance indicators

CHAPTER 1 SAMBONET, FROM A MECHANICAL FIRM TO A LEADER GROUP AT AN INTERNATIONAL LEVEL Economic performance GRI 201-1 DIRECT ECONOMIC VALUE GENERATED AND DISTRIBUTED Table 1 GRI 201-1: Economic value directly generated and distributed by the Company 2023

2025

Amount

Economic value directly generated

99,261,026

79,583,576

84.561.359

Revenues

96,299,335

76,725,471

80,691,452

Other revenues

2,562,082

2,437,261

3,549,752

Interest income

399,610

420,843

320,155

Economic value distributed

85,945,787

71,584,545

74,063,991

Distributed to suppliers

66,420,200

55,155,400

56,044,000

Distributed to employees

11,584,833

11,082,039

11,590,676

Distributed to the capital providers

198,312

136,125

500

Distributed to the Public Administration

7,693,933

5,176,403

6,419,095

Payments to the Local Communities

48,509

34,578

9,720

13,315,239

7,999,031

10,497,368

Economic Value Retained

120

2024

Amount

SAMBONET PADERNO INDUSTRIE SPA

CHAPTER 3 HOW WE CREATE VALUE Sambonet people GRI 2-7 EMPLOYEES4 Table 2 GRI 2-7: Total number of employees by gender (headcount) to 31 December

to 31 December

Gender

2023

2024

2025

Male

160

155

157

Female

133

127

135

Total

293

282

292

Table 3 GRI 2-7: Total number of employees by type of contract and gender (headcount) to 31 December

to 31 December

2023

2024

2025

Type of contract

Total

Permanent

146

120

266

148

118

266

140

118

258

Temporary

Total

160

133

293

155

127

282

157

135

292

Table 4 GRI 2-7: Total number of employees by type of job and gender (headcount)

to 31 December

2023

2024

2025

Full Time / Part Time

Total

Full-time

158

124

282

149

117

266

154

125

279

Part-time

Total

160

133

293

155

127

282

157

135

292

All employees refer to the geographical area "Italy".

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SUSTAINABILITY REPORT 2025

GRI 2-8 WORKERS WHO ARE NOT EMPLOYEES Table 5 GRI 2-8: Total number of non-employees whose work is controlled by the Group, by type of contract and gender (headcount) 2023

2024

2025

Type of contract

Total

External staff

Self employed

Interim

Interns

Total

GRI 401-1 NEW EMPLOYEE HIRES AND EMPLOYEE TURNOVER Table 6 GRI 401-1: Incoming employees by age, gender and geographical area 2023

2024

<30

30-50

>50

Total

Incoming Turnover %

<30

30-50

>50

Total

Incoming Turnover %

Male

11%

10%

Female

13%

Total

12%

Incoming Turnover %

46%

12%

35%

2025 <30

30-50

>50

Total

Incoming Turnover %

Male

17%

Female

15%

Total

16%

Incoming Turnover %

57%

13%

16%

Table 7 GRI 401-1: Outgoing employees by age group, gender and geographical area 2023

122

2024

<30

30-50

>50

Total

Outcoming Turnover %

<30

30-50

>50

Total

Outcoming Turnover %

Male

16%

14%

Female

15%

11%

Total

16%

13%

Outcoming Turnover %

39%

12%

16%

35%

12%

14%

13%

SAMBONET PADERNO INDUSTRIE SPA

2025 <30

30-50

>50

Total

Outcoming Turnover %

Male

15%

Female

10%

Total

12%

Outcoming Turnover %

22%

14%

12%

Staff development and training GRI 404-1 AVERAGE ANNUAL TRAINING HOURS PER EMPLOYEE Table 8 GRI 404-1: Hours of training per capita by gender and professional category 2023

2024

2025

Total

Managers

8.00

3.50

5.00

0.00

18.75

7.15

12.95

Middle managers (Executives)

35.50

31.18

32.41

27.80

36.46

33.91

15.75

21.85

20.23

Employees

25.61

23.27

23.93

13.63

11.27

11.97

27.47

17.96

20.95

Workmen

23.71

28.61

24.62

25.80

2.16

21.49

17.32

18.19

17.53

Total

24.34

24.65

24.48

22.79

11.68

17.79

19.82

18.18

19.06

Respect and inclusion: the foundation of being together GRI 405-1 DIVERSITY OF GOVERNANCE BODIES AND EMPLOYEES Table 9 GRI 405-1: Employees by professional category and gender in percentage 2023

2024

2025

Total

Managers

50%

33%

67%

50%

Middle managers (Executives)

29%

71%

29%

71%

27%

73%

Employees

28%

72%

45%

30%

70%

44%

31%

69%

43%

Workmen

81%

19%

49%

82%

18%

49%

75%

25%

51%

Total

55%

45%

100%

55%

45%

100%

54%

46%

100%

Table 10 GRI 405-1: Employees by professional category and age as a percentage 2023

2024

2025

<30 30-50

>50

Total

<30

30-50

>50

Total

<30

30-50

>50

Total

50%

100%

25%

75%

57%

43%

59%

41%

47%

53%

Employees

15%

65%

20%

45%

14%

69%

18%

44%

13%

67%

20%

44%

Workmen

14%

53%

32%

49%

15%

55%

21%

49%

18%

48%

34%

53%

Total

14%

58%

28% 100% 13%

61%

26%

100%

15%

56%

29%

100%

Managers Middle managers (Executives)

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SUSTAINABILITY REPORT 2025

Table 11 GRI 405 -1: Employees by gender and age as a percentage 2023

2024

2025

<30

30-50

>50

Total

<30

30-50

>50

Total

<30

30-50

>50

Total

Male

13%

59%

28%

55%

12%

60%

28%

55%

18%

52%

30%

54%

Female

16%

64%

20%

45%

13%

63%

24%

45%

11%

61%

28%

46%

Total

14%

58%

28%

100%

13%

61%

26%

100%

15%

56%

29%

100%

Table 12 GRI 405-1: Employees belonging to protected categories as a percentage

124

to 31 December

2023

2024

2025

Type of contract

Total

Managers

Middle managers (Executives)

Employees

Workmen

19%

24%

10%

22%

10%

Total

SAMBONET PADERNO INDUSTRIE SPA

Table 13 GRI 405-1: Members of the Board of Directors of the Holding Company Sambonet Paderno by gender and age as a percentage 2023

2024

2025

<30

30-50

>50

Total

<30

30-50

>50

Total

<30

30-50

>50

Total

Male

50%

100%

50%

100%

50%

100%

Female

Total

50%

100%

50%

100%

50%

100%

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SUSTAINABILITY REPORT 2025

Health protection and safety of workers GRI 403-8 WORKERS COVERED BY AN OCCUPATIONAL HEALTH AND SAFETY MANAGEMENT SYSTEM Table 14 GRI 403-8: number and percentage of total employees and workers non-employees covered by health and safety management system 2023

2024

Employees

Workers non-employees

Tot

Employees

Workers non-employees

Tot

Health and safety management system

293

301

100%

282

284

100%

Health and safety management system subject to internal audit

293

301

100%

282

284

100%

Health and safety management system audited/certified by independent third parties

293

301

100%

282

284

100%

Employees

Workers non-employees

Tot

Health and safety management system

292

298

100%

Health and safety management system subject to internal audit

292

298

100%

Health and safety management system audited/certified by independent third parties

292

298

100%

2023

2024

2025

Number of recordable accidents at work

Number of accidents at work with serious consequences (excluding deaths)

Number of deaths as a result of accidents at work

502,107

471,348

474,142

2,39

2,97

1.27

Rate of accidents at work with serious consequences

Rate of deaths as a result of accidents at work

2023

2024

2025

Number of recordable accidents at work

Number of accidents at work with serious consequences (excluding deaths)

Number of deaths as a result of accidents at work

1.440

4,400

4,064

Recordable rate of accidents at work

Rate of accidents at work with serious consequences

2025

GRI 403-9 WORK-RELATED INJURIES Table 15 GRI 403-9: Accidents at work and accident rates5 Employees

Hours worked6 Recordable rate of accidents at work

Workers non-employees

Hours worked7

Rate of deaths as a result of accidents at work

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SAMBONET PADERNO INDUSTRIE SPA

From raw material to shipment: our production process GRI 204-1 PROPORTION OF SPENDING ON LOCAL SUPPLIERS Table 16 GRI 204-1: Spending on local suppliers by category, in €, and percentage of local spending on total supplier spending 2023 Type of categories

2024

Local

Total

spending (€)

Raw materials

1,423,769.80

1,571,480.50

90.60%

1,331,399.43

1,862,345.67

71.5%

Goods and services

5,884,129.71

5,967,093.88

98.61%

3,349,672.46

3,451,377.46

97.1%

Packing/wrapping

421,187.50

573,623.06

73.43%

374,758.26

492,858.65

76%

Consumables

783,720.38

789,071.76

99.32%

700,171.80

718,340.58

97.5%

Marketing

696,147.31

795,142.79

87.55%

835,925.49

986,588.36

84.7%

Finished products

3,558,717.39

24,832,189.73

14.33%

3,814,685.34

25,576,983.81

14.9%

Semi-finished products and components

212,140.97

949,080.35

22.35%

118,010.23

1,251,992.64

9.4%

12,979,813.06

35,477,681.19

36.6%

10,524,623.01

34,340,487.17

30,6%

Total

Local

Total

Local

spending (€) spending (€) spending (€) spending (€)

2025 Type of categories

Local

Total

Local

spending (€)

Raw materials

€ 2,278,440.63

€ 5,430,718.36

42.0%

Goods and services

€ 3,905,492.48

€ 4,027,028.74

97.0%

Packing/wrapping

€ 504,546.60

€ 642,094.02

78.6%

Consumables

€ 787,743.54

€ 854,174.74

92.2%

Marketing

€ 671,936.38

€ 788,899.45

85.2%

Finished products

€ 4,117,116.48

€ 25,016,399.62

16.5%

Semi-finished products and components

€ 154,201.58

€ 2,247,250.02

6.9%

Total

€ 12,419,477.69

€ 39,006,564.95

31.8%

The accident index is calculated through the ratio between the number of accidents and the hours worked by employees/external workers, multiplied by 200,000 (Source: Sustainability Reporting Guidelines - GRI Standards version, Global Reporting Initiative). Recordable accidents at work are accidents requiring more than three days’ absence from work, while accidents with serious consequences are accidents involving more than six months’ absence from work. 6 The calculation of hours worked for the employees is made by taking as reference the hours resulting from the paycheck. 7 The calculation of hours worked for outside workers (interns) was made by estimation, multiplying the total number of days worked by 8 working hours per day. 5

127

SUSTAINABILITY REPORT 2025

GRI 301-1 MATERIALS USED BY WEIGHT OR VOLUME Table 17 GRI 301-1: Total consumption of raw materials**

TYPE OF RAW MATERIAL

UDM

2023

2024

2025

Stainless steel 304

688

433

799

Aluminum

118

106

Stainless steel

130

Brass

Alpacca

Primary

176

124

125

Gas

m³

1,997

13,929

20,640

Paper

287

182

205

Wood

Total materials by weight

1,441

970

1,481

Of which non-renewable

1,151

784

1,271

Of which renewable

291

186

210

Total materials in volume

m³

1,997

13,929

20,640

Of which non-renewable

m³

1,997

13,929

20,640

Of which renewable

m³

Raw materials Non-renewable material Non-renewable material

Chemicals Non-renewable material

Packaging Non-renewable material Plastic Renewable material

** The data shown refer to raw materials entering the company

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SAMBONET PADERNO INDUSTRIE SPA

Our commitment to minimization of the emissive impact GRI 302-1 ENERGY CONSUMPTION WITHIN THE ORGANISATION Table 18 GRI 302-1: Total energy consumption within the organization by energy source, in GJ Energy consumed

UDM

2023

2024

2025

Natural Gas

8,214

8,752

9,433

Diesel

1,004

1,246

1,061

Electricity purchased

14,007

12,357

13,060

of which renewable

14,007

12,357

13,060

Total

23,225

22,355

23,554

UDM

2023

2024

2025

m3/pz

0.03

0.05

0.04

kWh/pz

0.57

0.72

0.56

GRI 302-3 ENERGY INTENSITY Table 19 GRI 302-3: Energy intensity indicators by type of energy8 TYPE OF ENERGY Energy intensity indicator N. 1 Natural Gas Energy intensity indicator N. 2 Electricity

GRI 305-1 DIRECT (SCOPE 1) GHG EMISSIONS Table 20 GRI 305-1: Direct greenhouse gas (GHG) emissions (Scope 1) in gross tonnes of CO2 GHG emissions

UDM

2023

2024

2025

Natural Gas

tCO2

456

432

536

Diesel

tCO2

Total Scope 1

tCO2

478

459

552

The reported energy intensity indicators have been obtained by dividing the absolute energy consumption (the numerator) by the organization-specific metric (the denominator). In both cases, the total number of pieces produced during 2025 is used as a denominator, while, as numerator, in the first case the total consumption of natural gas is used, and in the second one that of electricity.

129

SUSTAINABILITY REPORT 2025

GRI 305-2 INDIRECT GREENHOUSE GAS EMISSIONS (GHG) (SCOPE 2)9 Table 21 GRI 305-2: Indirect greenhouse gas emissions (GHG) (Scope 2, calculated according to the location-based approach) in gross tons of CO2 GHG emissions according to the Location-Based approach

UDM

2023

2024

2025

Electricity purchased with certificate of origin

tCO2

1,009

978

853

Total Scope 2 Location based

tCO2

1,009

978

853

Table 22 GRI 305-2: Indirect greenhouse gas emissions (GHG) (Scope 2, calculated according to the market-based approach) in gross tons of CO2 GHG emissions according to the Market-Based approach

UDM

2023

2024

2025

Electricity purchased with certificate of origin

tCO2

Totale Scope 2 Market based

tCO2

Conversion factors Electricity Natural Gas Natural Gas

UDM

2023

2024

2025

Fonte

GJ/kWh

0.0036

Fixed constant– International System of Units

GJ/smc

0.035

0.038

0.035

Table of 2025 National Standard Coefficients, MASE/ETS, ISPRA Data

smc/mc

1.002

Standard technical value– Eni gas e luce– C coefficient

Diesel/Gas oil for GJ/t

42.78

42.87

ISPRA 2026, Table of National Standard Parameters: Coefficients Used for the UNFCCC National Inventory, 2022–2024 Average.

kg/l

0.835

ISPRA, National Standard Coefficients / reference density of diesel fuel

UDM

2023

2024

2025

Fonte

Natural Gas

tCO2/sm3

0.001902

0.002026

ISPRA, National Inventory Document 2026

Diesel

tCO2/t

3.151

3.186

ISPRA, National Inventory Document 2026

EE - Location Based

gCO2/kWh

277.6

285

235

ISPRA, Report 413/2025

EE - Market Based

gCO2/kWh

466

452

427.78

AIB – European Residual Mix 2025

motor vehicles Diesel/Gas oil for motor vehicles Emission factors

The reporting standard used (GRI 305: Emissions 2016) provides two different emission calculation approaches for Scope 2: “Location-based” and “Market-based”. The “Location-based” approach is based on average emission factors related to energy generation for well-defined geographical boundaries, including local, sub-national or national boundaries. The “Market-based” approach is based on the emissions of GHG emitted from the suppliers of energy from which the organization purchases energy, through a contract

130

SAMBONET PADERNO INDUSTRIE SPA

Sustainable management of water resources GRI 303- 3 WATER WITHDRAWAL Table 23 GRI 303-3: Total water withdrawal from all areas categories in megaliters divided by types of sources 2023 Water withdrawal Groundwater

UDM

2024

2025

All areas

Water stressed areas

All areas

Water stressed areas

All areas

Water stressed areas

Megaliters

119

103

119

Megaliters

124

110

129

Third party water resources 100% fresh water (≤1.000 mg/L Total solids dissolved) and underground Total

GRI 303-4 WATER DISCHARGE Table 24 GRI 303-4: Total water discharge in all categories of areas in megaliters divided by types of destination 2023 Discharge of water

UDM

2024

2025

All areas

Water stressed areas

All areas

Water stressed areas

All areas

Water stressed areas

Megaliters

111

Megaliters

111

Surface water 100% fresh water (≤1.000 mg/L Total solids dissolved) Total

131

SUSTAINABILITY REPORT 2025

GRI 303- 5 WATER CONSUMPTION Table 25 GRI 303-5: Total water consumption in all areas categories in megaliters10 2023 Water consumption

UDM

2024

All areas

Water stressed areas

2025

All areas

Water stressed areas

All areas

Water stressed areas

Total consumption of water

Megaliters

Change in water storage if it has a significant impact on water resources

Megaliters

Ground waters

Megaliters

Total

Megaliters

Sustainable waste management GRI 306 WASTE Table 26 GRI 306-3: Waste generated by the Organization divided by type in tons GRI 306-4: Waste diverted from disposal11 GRI 306-5: Waste directed to disposal12 Waste composition

UDM

2023

2024

2025

Dangerous

38.64

150.54

116.03

of which for disposal

37.27

146.14

115.27

of which for recovery

1.46

4.40

0.76

Not dangerous

461.30

470.18

520.44

of which for disposal

75.19

73.48

105.60

of which for recovery

386.12

397.0

414.84

Total

499.94

620.72

636.47

10 Water consumption measures water used by an organization that is no longer usable by the ecosystem or the local community in the reporting period. The water consumption is not subject to monitoring by the Company but is estimated by subtracting the total discharge from the total withdrawal for the reference year. 11 This company waste is classified as category R13 (storage for recovery): it is mainly metals (non-hazardous) and batteries and neon (hazardous). All recovery activities are managed by a third-party organization. 12 This company waste is classified as categories D9 (Chemical Physical Treatment), D13 (Pretreatment of Liquid Waste) and D15 (Preliminary Storage). All disposal activities are managed by a third party outside the organization.

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SAMBONET PADERNO INDUSTRIE SPA

5.3 Perimeter table of material topics

The table below lists the material themes identified by Sambonet Paderno Industrie related to the GRI Standards reported. For these issues, in the column “Where the impact occurs” are reported the subjects that can generate an impact on each issue, both internally and externally to the Group. In addition, in the

column “Involvement of the Organization in impacts” is also indicated the role of Sambonet Paderno Industrie in relation to the impact generated with respect to each material issue.

PERIMETER OF THE IMPACT MATERIAL Where the Involvement of the ISSUES GRI STANDARDS impact occurs Organization in impacts Value creation

201 - Economic Group, Suppliers performance

Caused by the Group and related to its activities

Enhancement and wellbeing of people

401 – Employment 404 – Training and education

Group, Employees

Caused by the Group

Corporate Governance

405 – Diversity and equal opportunity

Group

Caused by the Group

Compliance and Risk management

205 – Anti-corruption 206 - Anti-competitive behavior

Group, Suppliers, Employees

Caused by the Group

Workers’ health and safety

403 - Occupational Group, Employees health and safety

Diversity, Inclusion and 405 - Diversity and equal Protection of Human Rights opportunity 406 - Nondiscrimination

Group, Employees, Suppliers

Protection of the territory 413 - Local Group, Local and development of local Communities Communities communities

Caused by the Group and related to its activities Caused by the Group and related to its activities Caused by the Group and directly related to its activities

133

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PERIMETER OF THE IMPACT MATERIAL Where the Involvement of the ISSUES GRI STANDARDS impact occurs Organization in impacts Responsible sourcing

204 - Procurement Group, Suppliers Caused by the Group practices and directly related to its activities Responsible packaging

301 - Materials

Group

Quality, sustainability and product safety

416 - Customer health Group, Suppliers, and safety Customers 301 - Materials Research, development n/a Group, Suppliers, and product and Customers process innovations Customer satisfaction n/a Group, Customers

Caused by the Group Caused by the Group and directly related to its activities Caused by the Group and directly related to its activities Caused by the Group

Energy management 302 – Energy Group, Suppliers, Local Caused by the Group and climate change 305 – Emissions Communities and directly related to its activities Management of water 303 – Water and Group, Suppliers, Local Caused by the Group resources effluents Communities and directly related to its activities Waste management and 306 - Waste Group, Local Caused by the Group circular economy Communities and directly related to its activities Stakeholders engagement n/a & relations

134

Group, Supplier, Customers

Caused by the Group and related to its activities

Training, attraction n/a Group and retention of talent

Caused by the Group

Protection of human n/a and workers’ rights

Caused by the Group and related to its activities

Group, Supplier, Customers

SAMBONET PADERNO INDUSTRIE SPA

5.4 GRI13 content index Statement of use

The Sambonet Paderno Industrie Group has reported the information mentioned in the GRI Content Index for the period from 1 January 2025 to 31 December 2025 in accordance with GRI Standards.

GRI 1 used

GRI 1: Foundation (2021)

GRI STANDARDS DISCLOSURE

PAGE REFERENCE

NOTES/OMISSIONS

General disclosure GRI 2: General disclosure (2021)

2-1 Organizational details

16-19, 24, 30

2-2 Entities included in the organisation’s sustainability reporting

120, 50-51

2-3 Reporting period, frequency and contact point

120, 50-51

2-4 Restatements of information This document is the fifth Sustainability Report of Sambonet Paderno Industrie drawn up according to GRI Standards. 2-5 External Assurance This document is the fifth

2-6 Activity, value chain and other business relationships

24-27, 82-85

2-7 Employees

121

2-8 Workers who are not employees

122

2-9 Governance structure and composition

Sustainability Report drawn up according to the GRI Standards on a voluntary basis and not submitted to external Assurance.

Please note that the translation of the GRI Standards was carried out for the sole purpose of more effective reading as the official translation in Italian is currently not available.

135

SUSTAINABILITY REPORT 2025

GRI STANDARDS DISCLOSURE

PAGE REFERENCE

2-10 Nomination and selection of the highest governance body 2-11 Chair of the highest governance body

2-12 Role of the highest governance body in overseeing the management of impacts 2-13 Delegation of responsibility for management of impacts

NOTES/OMISSIONS There is currently no process of appointing the highest formalized governing body. The highest governing body supervises the management of impacts through the approval of the Sustainability Report and the monitoring of current ESG activities.

With regard to the management of issues related to Sustainability, the Company is structuring a dedicated team, which will have the role of carrying out initiatives related to ESG issues, monitoring the compliance of the Company with the new regulations and, finally, coordinate the activities related to sustainability reporting.

2-14 Role of the highest governance body The highest governing in sustainability reporting body examines and approves the Sustainability Report. 2-15 Conflicts of interest

There are no conflicts of interest due to the absence of significant cross-shareholdings with suppliers or other stakeholders, nor with related parties.

2-16 Communication of critical concerns The Company holds regular meetings to discuss critical aspects that coincide with management review. 2-17 Collective knowledge of the highest Although there is no governance body formalised ESG skills training and development plan, the highest governing body, as competent, is involved in ESG strategic decisions. 2-18 Evaluation of the performance of the highest governance body

136

There is currently no provision for an evaluation of the performance of the highest governing body.

SAMBONET PADERNO INDUSTRIE SPA

GRI STANDARDS DISCLOSURE

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NOTES/OMISSIONS

2-19 Remuneration policies The administrator receive a fee. Executives, instead, receive more than the minimum guaranteed treatment and, in addition, are part of an MBO programme. 2-20 Process to determine remuneration

Currently there is no formal process for drafting a policy on remuneration and the determination of the same.

2-21 Annual total compensation ratio

The ratio of the percentage increase in the total annual salary of the highest paid employee of the organization and the median percentage increase in the total annual salary of all employees (excluding the highest paid employee) is 0.95.

2-22 Statement on sustainable development strategy

2-23 Policy commitments

28-29, 31, 66-69

2-24 Embedding policy commitments

28-29, 31, 66-69

2-25 Processes to remediate negative Negative impacts are impacts identified and addressed through the integrated management system (ISO 9001, 14001, 45001, 50001), which provides for non-conformity management, corrective actions and management review. 2-26 Mechanisms for seeking advice and raising concerns

Currently any reports can be addressed to the email of the ODV.

137

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GRI STANDARDS DISCLOSURE

PAGE REFERENCE

2-27 Compliance with laws and regulations

2-28 Membership associations

2-29 Approach to stakeholder engagement

44-50

2-30 Collective bargaining agreements

Material issues GRI 3:Management 3-1 Process to determine material topics of material topics (2021) 3-2 List of material topics

52-56

Value creation GRI 3:Management 3-3 Management of material topics of material topics (2021)

32-33, 52-57

GRI 201: Economic 201-1 Direct economic value generated Performance (2016) and distributed

32-33, 120

Enhancement and well-being of people GRI 3:Management 3-3 Management of material topics of material topics (2021)

48-56, 61-77

GRI 401: Employment (2016)

401-1 New employee hires and employee turnover

122-123

401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees

72-75

GRI 404: Training and Education (2016)

404-1 Average hours of training per year per employee

123

Corporate Governance

138

GRI 3:Management 3-3 Management of material topics of material topics (2021)

30, 52-57

GRI 405: Diversity and Equal Opportunity (2016)

123-125

405-1 Diversity of governance bodies and employees

NOTES/OMISSIONS

SAMBONET PADERNO INDUSTRIE SPA

GRI STANDARDS DISCLOSURE

PAGE REFERENCE

NOTES/OMISSIONS

Compliance and Risk management GRI 3:Management 3-3 Management of material topics of material topics (2021)

28-31, 48-56

GRI 205: 205-3 Confirmed incidents of corruption 31 Anti-corruption and actions taken (2016)

During the year 2025 Sambonet Paderno Industrie Spa has not recorded any incidents of corruption.

GRI 206: 206-1 Legal actions for anti-competitive 31 During the year 2025 Anti-competitive behavior, anti-trust, and monopoly Sambonet Paderno Behavior practices Industrie Spa did not face legal actions for anticompetitive behavior, antitrust and monopolistic practices. Workers’ health and safety GRI 3:Management 3-3 Management of material topics of material topics (2021)

48-56, 77-79

GRI 403: Occupational Health and Safety (2018)

403-1 Occupational health and safety management system

79, 126

403-2 Hazard identification, risk assessment, and incident investigation

403-3 Occupational health services

403-4 Worker participation, consultation, and communication on occupational health and safety

403-5 Worker training on occupational health and safety

78-79, 126

403-6 Promotion of worker health

403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

79-81

403-8 Workers covered by an 126 All employees and workers occupational health and safety who are not employees management system of Sambonet Paderno Industrie Spa are covered by an occupational health and safety management system. 403-9 Work-related injuries

81, 126

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NOTES/OMISSIONS

Diversity, Inclusion and Protection of Human Rights GRI 3:Management 3-3 Management of material topics of material topics (2021)

52-57

GRI 405: Diversity and Equal Opportunity (2016)

123-125

405-1 Diversity of governance bodies and employees

GRI 406: 406-1 Incidents of discrimination and 78 Non-discrimination corrective actions taken (2016) Protection of the territory and development of local communities GRI 3:Management 3-3 Management of material topics of material topics (2021)

34-37, 52-57

GRI 413: Local Communities (2016)

34-39

413-2 Operations with significant actual and potential negative impacts on local communities

Responsible procurement GRI 3:Management 3-3 Management of material topics of material topics (2021)

52-57, 83

GRI 204: Procurement Practices (2016)

127

204-1 Proportion of spending on local suppliers

Sustainable packaging

140

GRI 3:Management 3-3 Management of material topics of material topics (2021)

52-57, 55

GRI 301: Materials (2016

89, 128

301-1 Materials used by weight or volume

During 2025 there were no incidents related to discriminatory practices within Sambonet Paderno Industrie Spa.

SAMBONET PADERNO INDUSTRIE SPA

GRI STANDARDS DISCLOSURE

PAGE REFERENCE

NOTES/OMISSIONS

Quality, sustainability and product safety GRI 3:Management 3-3 Management of material topics of material topics (2021)

52-57,107-110

GRI 301: Materials (2016)

301-1 Materials used by weight or volume

89, 128

GRI 416: Customer Health and Safety (2016)

416-2 Incidents of non-compliance 105-107 concerning the health and safety impacts of products and services

Energy management and climate change GRI 3:Management 3-3 Management of material topics of material topics (2021)

52-57, 90-96

GRI 302: Energy (2016)

302-1 Energy consumption within the organization

129

302-3 Energy intensity

129

305-1 Direct (Scope 1) GHG emissions

129

305-2 Energy indirect (Scope 2) GHG emissions

130

GRI 305: Emissions (2016)

Management of water resources GRI 3: Management 3-3 Management of material topics of material topics (2021)

55, 97-98

GRI 303: Water and Effluents (2018)

303-1 Interactions with water as a shared resource

97-98

303-2 Management of water discharge-related impacts

97-98

303-3 Water withdrawal

131

303-4 Water discharge

131

303-5 Water consumption

132

141

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GRI STANDARDS DISCLOSURE

PAGE REFERENCE

Waste management and circular economy GRI 3:Management 3-3 Management of material topics of material topics (2021)

55, 99

GRI 306: Waste (2020)

306-1 Waste generation and significant waste-related impacts

306-2 Management of significant impacts related to waste

306-3 Waste generated

132

306-4 Waste diverted from disposal

132

306-5 Waste directed to disposal

132

Research, development and product and process innovations GRI 3:Management 3-3 Management of material topics of material topics (2021)

20, 52-57, 104, 110-111

Customer satisfaction GRI 3:Management 3-3 Management of material topics of material topics (2021)

142

52-57, 112-115

NOTES/OMISSIONS

NOTE

SR Sustainability Report