METHODOLOGICAL NOTE ON SUSTAINABILITY REPORTING

The preparation of this Sustainability Report for Better Silver is entirely voluntary in nature, as under Legislative Decree 254/2016 it is not required to report non-financial performance.

The structure of this report is based on environmental, social and economic issues, which we will call: “Planet” “People” and “Profit”.

Reporting was freely inspired by the GRI Standards, which are the most authoritative and widely used guidelines in the field of non-financial reporting.

As this is only a free inspiration for the moment (the aim being to provide a good reference model), it should be noted that we cannot yet state that this report was prepared in accordance with GRI Standards in one of the options provided (Core, Comprehensive, GRI-referenced).

In order to highlight the issues that are most relevant to Better Silver, internal work was carried out, using the materiality matrix as a tool to analyse the issues that are relevant and important both for us and our main stakeholders.

Data collected were the result of continuous analysis over time carried out during the certifications mentioned above.

Medium-term objectives have also been defined, in line with measures to be implemented in order to make our small contribution to society and the environment around us.