ESG / Sustainability Report / 2022 ESG / Sustainability Report / 2022 Methodological note GRI 2-1 2-2 2-3 2-4 In order to provide the proper representation of the activities reported on and guarantee data This document represents the ninth edition of the Engineering Group’s Sustainability Report reliability, the use of estimates was limited as much as possible and, when present, they are based on (hereinafter, also the “Report”). In particular, the Report refers to Engineering Ingegneria Informatica the best available methodologies and appropriately identified. S.p.A. and the following Italian subsidiaries: Engineering Ingegneria Informatica S.p.A., Municipia S.p.A., Engineering Sardegna S.r.l., Engineering D.Hub S.p.A., Cybertech S.r.l., Webresults S.r.l., Nexen S.p.a, The document has been subject to a “limited assurance engagement” (according to the criteria set 4 forth in the ISAE 3000 Revised standard) by Deloitte & Touche S.p.A., which expressed its opinion in FDL servizi S.r.l., Digitelematica S.r.l. and Livebox S.r.l. , C. Consulting SpA, Atlantic SpA, Plusure SpA. a dedicated report. The audit was performed according to the procedures set forth in the “Report of The Report was drafted in order to describe the economic, social and environmental results achieved the Independent Audit Firm” included in this document. by the Engineering Group, describing the Group’s commitment to creating value not only for itself, but also for its stakeholders. The Report has been drafted in compliance with the “Global Reporting Initiative Contacts Sustainability Reporting Standards”, defined in 2021 by the GRI - Global Reporting Initiative according to For any information relating to the Sustainability Report, it is possible to contact the CSR Department the in accordance reporting option, as specified in the GRI Content Index.of Engineering Ingegneria Informatica S.p.A.: [email protected]. The economic, environmental and social data and information reporting scope refers to the Engineering Group in Italy as described above. Any specifications and exceptions to the reporting scope are indicated in detail in the relevant sections. This document also presents additional data and information relating to the scope abroad, which make it possible to better understand the activities of Engineering. Reporting frequency is annual and the content of this document refers to the year 2022, the period from January 1 to December 31, in alignment with the period reported on in the 2022 Consolidated and Separate Financial Statements, with some information, about projects, provided in relation to the first half of 2023. The content of this document reflects the principle of materiality or relevance. The selection of the topics underlying this Report is the result of the materiality analysis updated according to the indications of the GRI Sustainability Reporting Standard, the main international methodological reference adopted. Reporting and dataThe results of the materiality analysis and the material topics for Engineering are described in the “Materiality analysis” section. Specifically, with reference to the data presented in the report, the scopes taken into consideration with respect to the GRI disclosures are set forth below. When available, data and information relating to prior years are provided only for comparative purposes in order to allow for an assessment of the performance of Group activities over a more extensive period of time. 4 The scope of Engineering Ingegneria Informatica’s Sustainability Report 2022, unlike that of the Consolidated and Separate Fi- nancial Statements 2022, does not include foreign companies and companies partially controlled in Italy (less than 90% controlled). The link to the 2022 Consolidated and Separate Financial Statements published on April 25, 2023 is provided below: https://www. eng.it/resources/who-we-are/pdf/Engineering_ConsolidatedAnnualAccounts2022.pdf, which were prepared in accordance with International Accounting Standards (IAS/IFRS) and take into account the adjustments made to correct errors - as defined by IAS 8 - that emerged following a process of verification of the accounting methods for costs and revenues of some of the orders relating to Engineering’s Finance Division and the subsidiary company Nexen S.p.A. ( the same being part of the Group’s Finance Division), also carried out with the help of external consultants. 106 Engineering © Engineering © 107