COINDU | Sustainability Report 2023

About this report This is, with a sense of pride and accomplishment, the first Sustain- ability Report prepared and presented by COINDU to its stakeholders. COINDU Sustainability Report reflects the material topics resulting from experience, internal reflection, and the major and most recent reference standards for the communication of environmental, social and governance (ESG) performance related topics. Where possible and appropriate, information from previous years re- lated to the main indicators from each material topic or other relevant information is included to allow an analysis of their evolution. This report was prepared in accordance with the Global Reporting Initiative (GRI) standards, in its up-to-date editions, and covers the activities developed by COINDU January 1st to December 31st, 2023. COINDU plans to prepare its Sustainability Report annually. The Global Reporting Initiative (GRI) is a global organization that pro- vides guidelines and standards for sustainability reporting. The GRI’s guidelines and standards are used by companies, governments, and other organizations around the world to report on their environmental, social, and governance (ESG) performance. The GRI’s guidelines are designed to be flexible and allow organizations to report on the ESG issues that are most relevant to their operations and stakeholders. The GRI’s guidelines include a range of topics. The GRI’s guidelines are widely used and recognized as a leading standard for sustainability reporting. Many companies, including those 11.About this report GRI 2-3 146