COINDU | Sustainability Report - 2024

Materiality assessment The materiality assessment is a fundamental step in the prepara- tion of a robust sustainability report in line with the Standards of the Global Reporting Initiative ( GRI ). In order to ensure that COINDU’s sustainability reporting faithfully reflects the most relevant topics for the business and stakeholders, a materiality analysis was conducted with the support of a specialized external team. This process consisted of identifying and prioritizing Environmental, Social and Governance (ESG) themes, based on the most significant risks and opportunities for COINDU’s activity. The evaluation was based on an in-depth analysis of the organization’s context, includ- ing its activities, business relationships, sustainability framework and stakeholder map . Through this approach, COINDU sought to identify the current and potential, positive and negative, impacts of its activity, ensuring a responsible, transparent response oriented towards the creation of sustainable value in the long term. 7. MATERIALITY ASSESSMENT SELECTION OF THE MOST RELEVANT TOPICS FOR THE ORGANIZATION 62