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Methodological note

tables in the Annex with regard to product data
(Chapter 4) and environmental data (Chapter 5).
In particular, the table for packaging materials
and the table for office renewable materials were
updated to comply with disclosure GRI 301-2.
Packaging materials, therefore, were divided into
recycled and non-recycled, instead of FSC and
non-certified.
The tables for waste were also updated from
2021 to respond, at the same time, to the
indicator 306-3 and the new indicators 306-4 and
306-5.

The reporting perimeter is represented by all the
companies consolidated within the Ratti Group, i.e.
Ratti SpA BC, Creomoda Sarl and La Maison des
Accessoires Sarl, S.C. Textrom Srl, Ratti USA Inc.
and Ratti International Trading (Shanghai) Co. Ltd.

Ratti USA and Ratti International Trading (Shanghai)
are excluded from the perimeter for environmental
and social matters given the small number of
people they employ – 2 female employees and
1 male employee, on permanent contracts, for
Ratti USA and 3 female employees on permanent
contracts for Ratti International Trading (Shanghai)
– as well as their negligible environmental impact,
given that they do not have production activities.

In addition, in 2020 Second Life Fibers Srl, a
company which deals with the recycling of non-
hazardous textile waste, became part of the Ratti
Group. The company did not carry out any activities
during 2022. “Sustainability”. For any clarification with regard to
this Sustainability Report please send an email to
This document (DNF) was approved by the Board of benefit@ratti.it.
Directors of Ratti SpA BC on 22 March 2023.

The consolidated declaration of a non-financial Analysis of materiality
nature was drawn up in accordance with GRI The analysis of materiality is the process
Standards – Universal Standards which came into stipulated by the GRI Standards which makes
force automatically with the 2021 update for reports it possible to identify significant impacts in the
published after 1 January 2023. three areas of sustainability – economic, social
and environmental – for the Ratti Group. By
This DNF has been subject to a limited examination the term “impact” GRI means the effect that an
(“limited assurance engagement”) according to the organisation has or could have on the economy,
criteria indicated by the ISAE 3000 Revised principle on the environment or on people, including
by Deloitte & Touche SpA who, having completed on their human rights, which in turn could
their work, released the relevant report regarding indicate its contribution (positive or negative) to
the compliance of the information provided in the sustainable development.
consolidated declaration of a non-financial nature With the entry into force of the new GRI
drawn up by the Ratti Group in accordance with “Universal Standards” and, in line with its
Legislative Decree 254/2016. The relevant report actions in the past, the Ratti Group carried out
may be consulted on pag. 148. a new materiality analysis in 2022. This process
followed the provisions set out in the Standards
This Sustainability Report may be downloaded GRI-3: Material Topics 2021, with the objective of
from the website www.ratti.it, in the section identifying a list of positive and negative impacts,

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