COINDU | Sustainability Report - 2024

SUSTAINABILITY REPORT 2024 1. Context 2. Identification and classification of topics and type of impact(s) 3. Significance Assessment 4. Material topics · Understand the context of COINDU, including its sector, stakeholders and business environment · List of topics · Type of impacts · Assessment of the dimension(s) in which the impact(s) occur(s) · Evaluation of the topic based on the severity, probability and risk of the impact(s) · Priorization of topics based on the significance assessment Material topics were identified and ranked based on their impact, and then an assessment of importance was carried out based on a set of criteria: 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 1. Type of Impact 2. Impact on 3. Significance assessment · Actual/Potential; · Negative/Positive; · Short-term/long-term; · Intentional/Unintentional; · Reversible/Irreversible. · Economy; · Environment; · People. · Scale; · Scope; · Irremediable Character; · Probability. 63