CSR / Bilancio di Sostenibilità / 2022 ESG / Sustainability Report / 2022 Reporting approach The 2022 Sustainability Report of the Engineering Group provides an account of the positive and negative impacts that concern the company, therefore its actual impacts, as well as those which could concern it, so the potential impacts throughout its value chain. To ensure that high quality information is provided, the report was drafted in accordance with the following GRI principles: - Accuracy: the level of detail of the content included in this Sustainability Report has been established to favor an understanding and assessment of the sustainability performance of Engineering during the reporting period; - Balance: the content of this document provides a balanced account of Engineering’s performance during the Reporting and data reporting period, presenting both the goals achieved and the company’s margins for improvement; - Clarity: to make the content usable and easy to understand for everyone, clear and accessible language has been preferred, as well as the use of graphs and tables which present the company’s performance; - Comparability: the data presented in the Report refer, insofar as is possible, to the 2020-2022 three-year period, so as to permit a comparison of performance over time. Furthermore, the information presentation methods laid out in the GRI Standards were used to allow for a comparison with other companies as well; - Comprehensiveness: the impacts addressed in this Report are presented in their entirety and represent the Reporting and data most significant environmental, social and economic aspects for Engineering’s activities, in order to allow for a full assessment of the company’s performance during the reporting year; - Sustainability context: Engineering’s performance is presented within the broader context of sustainable development; - Timeliness: this document was published in 2023; - Verifiability: Engineering collected and analyzed the data in a manner that ensures that the information can be examined to establish its truthfulness. Engineering © 93