73 METHODOLOGICAL NOTE This document represents the third Sustainability Report of Guardini S.p.A. (hereinafter referred to as “Guardini”). The Report contains information and objectives related to economic, environmental, and social issues, aimed at ensuring an understanding of the activities carried out and their resulting impacts. This Statement has been prepared in accordance with the Global Reporting Initiative Sustainability Reporting Standards issued by the Global Reporting Initiative (GRI), in their most recent version (2021), covering the period from January 1, 2024, to December 31, 2024. The consolidation scope of non-financial information, which is the same as that applied to financial reporting, refers to the performance of Guardini S.p.A. at its registered office (Via Cravero 9 – Volpiano, Turin). It should be noted that this document is prepared on a voluntary basis and is issued annually. To ensure the adequacy of the content, the fundamental concepts of impact, stakeholders, materiality, and due diligence were considered, along with the GRI reporting principles for defining report quality: comparability, accuracy, completeness, sustainability context, timeliness, balance between positive and negative aspects, reliability, and clarity. Reporting is based on the principle of materiality, a requirement of the applicable regulations and a distinctive feature of the new GRI Universal Standards (2021). The topics addressed in the Report are those identified through a materiality analysis and assessment, described herein, as relevant for their ability to reflect the environmental, social, and governance impacts of the company’s activities or to influence stakeholder decision-making. To ensure the highest reliability of the data and information presented, preference was given to directly measurable and precisely calculable figures, based on general accounting records and other information systems. Where estimates were used, the methods applied for their quantification are specified. To ensure the comparability over time of the most significant indicators and to enable readers to compare performance results, current values are compared - through graphs and tables - with those of the two preceding fiscal years. Any significant changes in calculation and reporting methodology compared to previous periods are clearly highlighted and explained where applicable. The Sustainability Report, approved by the Board of Directors, is published on the company’s institutional website www.guardini.com. For further information, please contact: info@guardini.com.
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