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RATTI GROUP | SUSTAINABILITY REPORT 2021

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Moreover, with reference to these matters, we carried out a comparison with the information
contained in the NFS and the verifications described in the subsequent point 5, letter a).

5. Understanding of the processes underlying the origination, recording and management of qualitative
and quantitative material information included in the NFS.

In particular, we carried out interviews and discussions with the management of Ratti S.p.A., as well
as carrying out limited documentary verifications, in order to gather information about the processes
and procedures which support the collection, aggregation, elaboration and transmittal of non-
financial data and information to the department responsible for the preparation of the NFS.

In addition, for material information, taking into consideration the Group’s activities and
characteristics:

• at the parent company’s and subsidiaries’ level:

a) with regards to qualitative information included in the NFS, and specifically with reference to
the business management model, policies applied and main risks, we carried out interviews
and gathered supporting documentation in order to verify its consistency with the available
evidence;
b) with regards to quantitative information, we carried out both analytical procedures and limited
verifications in order to ensure, on a sample basis, the correct aggregation of data.

• for Ratti S.p.A., which we selected based on its activities, its contribution to the performance
indicators at the consolidated level and its location, we carried out remote calls, during which we
have met its management and have gathered supporting documentation with reference to the
correct application of procedures and calculation methods used for the indicators.

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Based on the work performed, nothing has come to our attention that causes us to believe that the NFS
of the Ratti Group as of December 31, 2021 is not prepared, in all material aspects, in accordance with
articles 3 and 4 of the Decree and the GRI Standards.

Our conclusion on the NFS does not extend to the information required by art. 8 of the European
Regulation 2020/852 included in the paragraph “The European Taxonomy”.

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