The methodology used for the double materiality assessment is outlined below and consists of the following steps:

1. Understanding the ESG context:

   • Understand and analyze the value chain, business activities, relationships, and other contextual information. This includes a revision and update of current stakeholders, followed by an assessment of how the business activities impact them.

2. Identification of IROs:

   • Identify the impacts, risks, and opportunities of ESG aspects of the entire value chain and the business.

3. IROs Evaluation:

   • Assess impacts, risks, and opportunities using quantitative and qualitative thresholds.

4. Results and validation:

   • The objective was to identify the most relevant IROs, which formed the basis for determining the material issues. As a result, these themes will be aligned with the ESRS and will determine the requirements to include in the report.