2.2 “Materiality analysis” on

The materiality matrix consists of a graphic representation of the importance attributed to each of the topics from the viewpoint of the Management (the X axis) and of the stakeholders (the Y axis); the higher and the more to the

MATERIALITY MATRIX

right the topic is situated on the graph, the greater its relevance for both parties. Each priority topic has been reported in compliance with Legislative Decree 254/2016.

High

Relevance for Stakeholders Average

Product quality and Ethical and sustainable procurement safety and respect for Human rights

Protection of diversity and equal opportunities Fight against food wastage Management of packaging and Waste Customer satisfaction and loyalty

Product labelling and information to consumers Employees wellbeing, health and safety

Integration and engagement with stakeholders Animal welfare Optimization of water consumption, energy consumption and related emissions Impact and increase the efficiency of logistics Fight against corruption and anti-competitive practices

Economic impact and ability to generate value

Supply and use of raw material in private label Upgrading the value of “green” and local products

Low

Social scope Average Relevance for MARR S.p.A.

Environment scope Financial scope Transversal scope High

The identification of the material topics involved a careful process of reviewing of the material topics identified in the 2020 Non-Financial Declaration by the top management team. Some of the topics have been grouped together into a single material topic, given that they respond to the same purposes, for example the management of packaging and waste or ethical procurement and respect of human rights, while others have been eliminated, as they are included within other material topics. In particular, with respect to that reported in the 2020 NonFinancial Declaration, the following material topics have been added, on which the Group can act directly and which have been deemed as priority in evaluating the impact of its choices in terms of sustainability: Customer satisfaction and loyalty, Fight against food waste (included in the last Report as a relevant topic), Integration and engagement with stakeholders, Animal welfare and Supply and use of raw materials in brand products. This latter topic replaces and provides a more in-depth view of the previous topic entitled Use of raw materials. Also, the following topics have not been taken into consideration: Compliance (given that it is intrinsically transversal, of a generic nature and reported on in enough detail in the Financial Statements), Social commitment/ cooperation (which MARR carried out mainly through the fight against food waste), Impacts/integration with regard to the local territory and communities (transformed into the more specific topic of Integration and engagement with stakeholders) and Industrial Relations.