28 2024 Sustainability Report Shared value: the company’s role in society We calculated the value generated and distributed according to the methodology set out in GRI Standard 201-1 “Economic Performance”, thus defining the dimensions of economic value generated (revenues) and economic value distributed (operating costs, wages and benefits, remuneration of capital providers, payments to public administration, and community investments). The economic value retained by the “corporate system” was calculated as the difference between economic value generated and distributed. Data on economic value generated and distributed were calculated by reclassifying the items of the income statement in the statutory financial statements. In 2024 the Company generated an economic value of €16,556k (+24% YoY), consisting of revenues from core operations (sale of products and services), financial activities, and ancillary activities. In addition, during the year the Company received contributions from Public Administration amounting to €651k. The economic value generated was distributed among stakeholders with whom Guardini had economically significant relationships and who provided resources such as labor, investments, and public services, thereby contributing to the creation of the Company’s economic wealth. Specifically, the economic value distributed, amounting to €17,482k (+14% YoY), was allocated as follows: • 69.8% for Operating costs: €12,204k (+15% YoY). In line with GRI provisions, this item also includes compensation to directors and collaborators. • 27.6% for Wages and benefits: €4,829k (+12% YoY). This item also includes fringe benefits (company cars, fuel, tolls, etc.). • 1.8% for Capital providers’ remuneration: €317k (+18% YoY). • 0.7% for Public Administration remuneration: €131k (+15% YoY).
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