COINDU | Sustainability Report - 2024

Materiality assessment RELATIONSHIP WITH STAKEHOLDERS Stakeholder engagement represents an essential strategic process for COINDU, allowing the organization to better understand the needs, expectations and concerns of its stakeholders, strengthen relationships of trust and make more informed, effective and sustainable decisions. This commitment to transparency and accountability is reflected in the way we actively integrate stakeholders into decision-making processes, recognising their role as actors with a direct or indirect impact on our activity and performance. Given the nature of our business — with a strong focus on automotive customers, namely OEMs and TIER1 suppliers — customer engagement is a continuous process, extending from the moment of the technical and commercial proposal (quotation) to the start of production (SOP) and the daily management of production. COINDU has identified its key stakeholders, as well as their needs and expectations: GRI 2-28|2-29 STAKEHOLDER GROUP STAKEHOLDER SUBGROUP NEEDS/EXPECTATIONS CUSTOMERS - Certification on the standard IATF 16949, ISO 9001, ISO 14001, ISO 45001, ISO 50001 and VDA-ISA (TISAX); - Compliance with legal and regulatory requirements; - Use of renewable energies; - Ensure that no critical/hazardous material and substances such as heavy metals are contained in products and materials in accordance with the End-Of Life Vehicles Directive (2000/53/EC) and its updated Annex II: - Meeting its obligations under REACH (Registration, Evaluation, Authorisation and restriction of CHemicals); - Registration and submission to IMDS (International Material Data System); - Returnable/recyclable packaging; - Identification barcode that allows product traceability; - Quality of service provided; - In situations of deviation, implementation of effective corrective actions; - Knowledge of CSR (Customer Specific Requirements); - Compliance with Sustainability Requirements; - Commitment to take measures to combat climate change and reduce the carbon footprint. 68