21 SUSTAINABILITY IN OUR DNA ESG Material topics Impacts Positive/ negative Effective/ potential Relevance* (1-5) ESRS Topic G Ethical and responsible Corporate Governance Increased trust from Stakeholders thanks to compliance with regulations (anti-trust, anti-competitive behavior, transparency) P E 5 G1 - Business conduct Cases of non-compliance with laws and corruption could undermine the Corporate Governance system and cause financial and reputational damage to the company N P 1 The existence of whistleblowing channels ensures proper information management and protection of whistleblowers P E 4 E Reduction of environmental Impacts from production Reduction of CO2 Emissions and energy consumption through process Energy Efficiency P E 3 E1 Climate change - Climate change mitigation E1 Climate change - Energy Sustainable Innovation Lower environmental impact through the use of more sustainable, recyclable materials with higher recycled content P E 3 E5 - Resource use and circular economy - Resource inflows, including resource use Resource and waste management within a circular economy approach Reduced use of resources and raw materials through greater focus on recovery within the production process P E 3 E5 - Resource use and circular economy - Waste E5 - Resource use and circular economy - Resource outflows related to products and services Focus on waste sorting and recovery, leading to reduced reliance on disposal methods (e.g. landfill, incineration, etc.) P E 4 S Development and protection of human resources Ensuring fair contractual and wage conditions fosters economic and social well-being for Employees and their families P E 4 S1 - Own workforce - Working conditions S1 - Own workforce - Equal treatment and opportunities for all Improvement of employees’ hard and soft skills through training and development programs P E 3 Potential decline in employee satisfaction due to a hostile work environment, unequal treatment, and insufficient recognition of individual skills, with consequences on corporate productivity N P 2 Health and safety at work Focus on working conditions, health and safety at work reduces accidents and occupational illnesses, enhancing employee well-being P E 4 S4 - Own workforce - Working conditions Failure to comply with regulatory obligations, procedures, and preventive measures could lead to accidents and occupational illnesses N P 2 Product quality and safety Product healthiness, ensured through high standards and a certified management system, safeguards the health of customers and end consumers P E 5 S4 - Consumers and end-users - Personal safety of consumers and/ or end-users S4 - Consumers and end-users - Information-related impacts on consumers and/or end-users - Privacy Marketing non-compliant products could undermine relationships with customers and end consumers N P 2 Protection of stakeholders’ privacy through the cybersecurity systems adopted by the company P E 3 Responsible supply chain Accidents or cases of non-compliance within the supply chain may cause operational disruptions and reputational damage with stakeholders N P 1 S2 - Workers in the value chain - Working conditions S2 - Workers in the value chain - Other rights Protection of workers’ human rights across business partners, with an absolute ban on any form of forced or child labor P E 3 Responsible marketing and sustainability awareness Increased stakeholder trust thanks to clear and transparent communication P E 3 S4 - Consumers and end-users - Information-related impacts on consumers and/or end-users E1 - Climate change E5 - Circular economy - Resource outflows related to products and services Lower environmental impact through greater awareness of sustainable consumption models P P 1 * The Relevance scores were determined based on each stakeholder's level of influence in business decisions and dependence on business performance.
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