COINDU | Sustainability Report 2023

SUSTAINABILITY REPORT 2023 in the automotive industry, use the GRI’s guidelines to report on their sustainability performance. By reporting on their ESG performance using the GRI’s guidelines, companies can demonstrate their com- mitment to sustainability and provide transparency to stakeholders. Cautionary statement The information in the COINDU Sustainability Report is shared based on the best available data at publication. In some cases, data is esti- mated. COINDU cautions that our statements with respect to current and future potential implications of business development, corporate social responsibility and sustainability topics are subject to numerous important risks, uncertainties, assumptions, and other factors, some of which are beyond COINDU control, which could cause COINDU actual results and business implications to differ materially from those expressed or implied by the information in this report. The development of the business for the COINDU Group is fairly as- sessed with the Group Management Report. Specific aspects of the consolidating entity are considered in the Group Management Report. Both individual accounts for COINDU S.A. and the Group consolidated accounts are prepared in accordance with the International Financial Reporting Standards, as adopted by the European Union (“IFRS”). While COINDU believes that its assumptions, expectations, and pro- jections are reasonable in view of the currently available information, 147