STAKEHOLDER ENGAGEMENT

Involvement and continuous discussion with stakeholders (stakeholder engagement) is a central phase of the materiality analysis, in order to integrate their needs and expectations into the decision-making process. This year’s process presented an opportunity to identify new instances arising from the expansion of the scope following the acquisition of Walterscheid Powertrain Group, with a broader involvement than in the previous year. The results are detailed in the next section.

The relations with stakeholders provide for different tools and dialog channels for the different categories, based on level of interaction and influence on the organization.

STAKEHOLDERS ENGAGEMENT ACTIVITIES (PROJECTS, INITIATIVES, RELATIONSHIPS)

SHAREHOLDERS Shareholders' Meeting - Board of Directors

BANKS AND INVESTORS

Shareholders' meeting - Investor Relations activities - Analysis of Investment policies and measurement criteria in the ESG area, relating guidance to issues relevant to Comer Industries - Periodic meetings and events - Press releases

EMPLOYEES

TRADE UNIONS - WORKERS' REPRESENTATIVES

SUPPLIERS, PARTNERS AND COMMERCIAL AGENTS

Constant dialog with management - Informal and institutional meetings - Specific survey with assessment of relevant issues that covered all Group employees - Training meetings and events - Corporate welfare initiatives - Corporate intranet - Smartphone applicationPerformance evaluation process

Periodic meetings and discussions with trade union representatives - Periodic meetings to consult with Workers' Safety Representatives

Survey administered to the main suppliers following a specific communication and engagement activities - Definition and sharing of standards - Business meetings and visits to the Company/suppliers - Qualification or compliance audits - Communication portalsEvaluation tools and questionnaires - Adherence to the Code of Ethics

CUSTOMERS

Commercial meetings and visits to the Company - Social media - Other dedicated communication channels (customer portals with ratings and score cards) - Performance evaluation tools and questionnaires - Audits and inspections

PUBLIC ADMINISTRATION

National and local public bodies - National and local authorities - Control and regulatory bodies: meetings / sending and exchange of communications for specific requirements or requests

COMMUNITY AND TERRITORY Meetings with local community representatives - Company visits

MEDIUM

Dissemination of press releases - Social media