MATERIALITY MATRIX

The key word “materiality” forms the basis in defining the content of this Non-Financial Statement and guarantees that the topics included in this Statement can reasonably be considered important as they either reflect the economic, environmental, and social impacts of the Company’s business or significantly influence stakeholder assessments and decisions

The structured Materiality Analysis process undertaken in 2019 enabled the Group to identify and pinpoint content to be included in this Statement due to its relevance to Monnalisa and its stakeholders. Alla luce degli eventi pandemici, mediante il coinvolgimento dell’Alta Direzione, si è ritenuto opportuno rivedere alcuni aspetti dell’analisi per valorizzare alcune tematiche divenute più rilevanti.

These topics relate specifically to People (safety, working conditions, work-life balance, respect for human rights), the environment, and governance (sustainability strategies, eco-design, and product innovation). In the materiality matrix that follows, relevant topics are represented by points on a Cartesian plane, according to their relevance for Monnalisa (x-axis) and its stakeholders (y-axis).

To render results simpler and easier to use, only topics that have exceeded the materiality threshold are shown on the graph, i.e., those that obtained an average rating of +3 on a scale of 0 (negligible) to 4 (very relevant) on both axes. As shown by the graph, many of the topics considered most relevant for Monnalisa and its stakeholders fall into the macro-areas of Personnel, Product, and Consumer Responsibility, Governance, and Environmental Responsibility.

This analysis shows that the most significant issues for Monnalisa are in line with the approach that the Company has adopted and intends to pursue, and with the priorities identified for the achievement of the Company’s SDGs (Sustainable Development Goals). The “re-thinking” approach currently being adopted by Monnalisa involves and impacts on all business aspects: governance, personnel, products, services and instruments, communication and image, economic sustainability, and business approach. Against this backdrop, the Sustainability Development Goals guide and support the setting of key company strategies, on which the policies, objectives and actions to create sustainable value over time should be focused.