COINDU | Sustainability Report 2023

Materiality assessment STAKEHOLDER GROUP STAKEHOLDER SUBGROUP NEEDS/EXPECTATIONS OFFICIAL ENTITIES Legal, Statutory and Regulatory Entities - Compliance with legislation; - Payment of taxes; - Job offer for the population; - Protection of people and goods from risk situations; - Reinforcing public participation and ensuring the involvement of the institutions; - Ensuring excellence in the performance of assigned tasks; - Compliance with environmental legislation; - Compliance with Health and Safety legislation; - Implementation of Environmental and Energetic Decarbonization Programs; - Protection, recovery and enhancement of ecosystems. Financial Entities - Company profits; - Company loans; - Company accounts at banks. PARTNERS Partnerships - Partnership success; - Business ethics. Membership Associations - Best practices; - Industry standards; - Sustainability initiatives; - Networking opportunities. Research & Development (R&D) - R&D funding opportunities; - Innovation initiatives; - R&D projects; - Intellectual property (IP); - Sustainability initiatives. COMPETITORS Competitors Companies - Fair competition; - Monitoring of competing products; - Implementation of sustainability strategies. SHAREHOLDERS Shareholders - Higher profits; - Profit sharing; - Customer satisfaction; - Company information management; - Compliance with legal, regulatory and statutory requirements; - Compliance by the organization with all Sustainability Requirements: Social, Environmental, Economic and Health and Safety requirements. 70