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THE CRITERIA OF THIS REPORT | METHODOLOGICAL NOTE

for environmental and social matters given the
small number of people they employ – 2 female
employees and 1 male employee, on permanent THE MATERIALITY MATRIX IS THE
contracts, for Ratti USA Inc. and 3 female PRODUCT OF A STRUCTURED
employees on permanent contracts for Ratti PROCESS INVOLVING MANAGEMENT
International Trading (Shanghai) Co. – as well as AND STAKEHOLDERS WHICH, AFTER
their negligible environmental impact, given that A DETAILED EVALUATION OF THE
they do not have production activities.
SIGNIFICANCE OF A LIST OF ASPECTS
OF SUSTAINABILITY, HAS ALLOWED
In addition, in 2020 Second Life Fibers Srl, a THE MOST IMPORTANT ASPECTS TO BE
company which deals with the recycling of non- IDENTIFIED AND THEN REPORTED.
hazardous textile waste, became part of the Ratti
Group. The company is not currently active and is
waiting to complete the process of obtaining the
required administrative authorisations. Further
limitations on the perimeter are appropriately In accordance with the 2016 GRI Sustainability
indicated in the text. Reporting Standards, which are continually
This document (DNF) was approved by the Board being updated, it was decided to consider
of Directors of Ratti SpA on 23 March 2022. The as material those aspects that emerged as
Consolidated declaration of a non-financial significant for Ratti or for its stakeholders.
nature was drawn up in accordance with GRI
Standards: core option. The process of involving stakeholders was
adopted in 2017 for the publication of the first
This DNF has been subject to a limited DNF and was renewed in 2020 for the update of
examination (“limited assurance engagement”) materiality published in this Report.
according to the criteria indicated by the ISAE
3000 Revised principle by Deloitte & Touche The process was carried out by sending a
SpA who, having completed their work, released written questionnaire to the five categories of
the relevant report regarding the compliance stakeholder considered to be key to the Group,
of the information provided in the consolidated on the basis of the “stakeholder map” of the
declaration of a non-financial nature drawn up Group created in 2017 and then reassessed and
by the Ratti Group in accordance with Legislative updated by management in 2020.
Decree 254/2016. The relevant report may be The five categories involved are: management,
consulted on page 134. customers, employees, suppliers and, finally,
universities. To make it easier to read the
This Sustainability Report may be downloaded materiality matrix, some material aspects on
from the website www.ratti.it, in the section a similar theme, and to which similar average
“Sustainability”. For any clarification with regard values have been attributed, were grouped
to this Sustainability Report please send an email together. The materiality matrix was then
to sostenibilita@ratti.it. approved by the CEO of the Group.
Analysis of materiality The material themes updated that relate to the
The materiality matrix represents, in summary five areas covered by Legislative Decree 254 are
form, the most significant (“material”) aspects the following:
for the Ratti Group and its stakeholders.
1. environmental themes: environmental
The materiality matrix is the product of a accountability, circular economy, compliance
structured process involving management and with laws and regulations (from an
stakeholders which, after a detailed evaluation environmental perspective) and responsible
of the significance of a list of aspects of management of the supply chain
sustainability, has allowed the most important (environmental evaluation of suppliers);
aspects to be identified and then reported.
2. social themes: chemical management,
The list of aspects to be evaluated was created responsible management of the supply
in accordance with the provisions set out in chain (social evaluation of suppliers),
Article 3, paragraph 2 of Legislative Decree compliance with laws and regulations (from
254/2016 and on the basis of all the aspects a socioeconomic perspective), financial
specified in the GRI Standards. performance;

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