METHODOLOGICAL NOTE 12

For the preparation of this Sustainability Report, Gruppo Mastrotto has used the GRI (Global Reporting Initiative) Standards, currently the most internationally widespread and accredited.

In order to provide an exhaustive picture of the most significant impacts on the economy, the environment and people, Gruppo Mastrotto has decided to draw up the Sustainability Report with the application level "In accordance with”.

The sustainability report refers to the 2022 financial year (as of 31.12.2022), taking into account the data of the last three years.

In the application of the GRI Standards, the reporting perimeter adopted by Gruppo Mastrotto S.p.A. refers to plants in Italy. The head office is located in Arzignano (VI), in Via Quarta Strada n°7. The data collection was carried out through the compilation of dedicated databases, containing information necessary for the elaboration of the indicators required by the GRI standard and each of them includes the calculation methodology used. The competent company resources have entered the data and quoted the sources, ensuring maximum traceability and reliability of the information provided.

During this reporting period, the reclassification of the income statement was updated to better respond to the requests of the GRI 201-1 standard (Direct Economic Value Generated and Distributed); consequently, to comply with the principle of comparability required by the standard, the values of the two previous years were also reclassified.

The document was reviewed by a third party, in fact the external Assurance was carried out by BDO-International.

The Sustainability Report is published on the web site www.mastrotto.com in the area dedicated to sustainability: https://www.mastrotto.com/sustainability/ For more information about the report, the contact point is sostenibilità@mastrotto.com

13 FOREIGN OFFICES: A BRIEF INTRODUCTION

MASTROTTO MEXICO

MASTROTTO BRASIL

MITECH TUNISIE

MASTROTTO INDONESIA