COINDU | Sustainability Report 2023

SUSTAINABILITY REPORT 2023 The material topics were identified and classified based on their im- pact and then a significance assessment was carried out based on a set of criteria: • Type of Impact · Actual/Potential; · Negative/Positive; · Short Term/Long Term; · Intended/Unintended; · Reversible/Irreversible. • Impact on: · Economy; · Environment; · People. • Significance assessment: · Scale; · Scope; · Irremediable character; · Likelihood. The materiality assessment resulted in the identification of the 6 most relevant material topics: 1. Economic Performance 2. Tax 3. Energy 4. Emissions 5. Occupational Health and Safety 6. Training and education 67