2021 Annual Sustainability Report – Neodecortech

Page 5

Methodological Note The aim of this Consolidated Non-Financial Statement (CNFS) is to disclose the sustainability approach of the Neodecortech Group (consisting of the parent Neodecortech S.p.A. and its subsidiaries - hereinafter also "NDT" or “the Group") and its performance in the field of environmental, social and economic sustainability in a clear manner. This CNFS has been prepared, on a voluntary basis, in accordance with articles 3 and 7 of the Legislative Decree 254/2016 and intends to give a proper understanding of the company's activities, performance, results and the impact generated on environmental, social and personnel-related topics, the fight against corruption and bribery and respect for human rights. The content has been selected based on the results of a materiality analysis process that involved a comparison of material topics with industry best practices, as described in the section “The NDT Materiality Matrix". The reporting period runs from 1 January 2021 to 31 December 2021, and prior years’ figures are shown where available for comparative purposes. The scope of financial data and information matches the Neodecortech Group's CNFS at 31 December 2021. The scope of social and environmental data and information comprises the companies consolidated on a line-by-line basis within the CNFS. In 2021, there were no significant changes in the Group's size, ownership structure and supply chain. In order to enable data comparability over time and measure the performance of Group activities, a comparative year has been included, where available. Restatements of previously published comparative data, if any, are clearly indicated as such. In order to ensure data reliability, the use of estimates has been restricted as much as possible and, where present, are appropriately shown in the document. The Neodecortech Group CNFS is prepared in accordance with the "Global Reporting Initiative Sustainability Reporting Standards" set out by the Global Reporting Initiative (GRI), based on the “in accordance - Core" option. With regard to the information required by Art. 3, paragraph 2 of the Legislative Decree 254/16, it should be noted that the data and information relating to other polluting emissions into the atmosphere other than greenhouse gas emissions are not reported in this DCNF as the related process of monitoring and reporting of the data is in progress. Neodecortech factories carry out monitoring based on the requirements of the single environmental authorization and the information will be reported starting from the next reporting year. This document is prepared on an annual basis and was submitted for approval by the Board of Directors of Neodecortech S.p.A. on 15 March 2022. The CNFS is subject to limited assurance engagement, according to the criteria indicated in ISAE 3000 Revised, by Deloitte & Touche S.p.A.

For further information, clarifications or suggestions: info@neodecortech.it

Neodecortech Group | 2021 Annual sustainability Report

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4.5 Mitigation of environmental impacts

1min
page 59

4.3 Waste

2min
page 56

4.2 Energy, emissions and climate change

4min
pages 53-55

3.3 Local community and territory

2min
page 49

4.1 Sustainability of raw materials and circular economy

3min
pages 51-52

3.2 Our customers

3min
pages 47-48

3.1.3 Worker health and safety

6min
pages 44-46

2.5 Economic performances and tax strategy

5min
pages 34-37

2.4 Research and Development

1min
page 33

2.2 Certifications

3min
pages 26-28

2.3 Sustainable supply chain management

7min
pages 29-32

1.8 Environmental projects contained in the Sustainability Plan

2min
page 18

2.1 Markets, products and processes

7min
pages 20-25

1.7 Sustainability Strategy

1min
page 17

1.6 The NDT Materiality Matrix

1min
page 16

1.1.2 Group Profile

1min
page 10

Letter to stakeholders

1min
page 6

1.3 Ethics, Integrity and Compliance

3min
page 13

1.1 2021 Highlights

1min
page 8

1.5 Group Stakeholders

0
page 15

1.1.1 History

2min
page 9

Methodological Note

2min
page 5

1.4 Management of non–financial risks

1min
page 14
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