Sustainability Report - FY 2023

Analysis of material Impacts, Risks and Opportunities (IROs) Process for analysing double materiality

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Analysis of material Impacts, Risks and Opportunities (IROs)

4.1

Process for analysing double materiality

Stakeholders As part of its materiality analysis work, the Group has established a matrix of relevant stakeholders. These include, within the meaning of the Corporate Sustainability reporting Directive (CSRD), those affected by the Group’s activities as well as those interested in the Group’s sustainability information (investors, regulators, suppliers, etc.).

In terms of granularity, the entire value chain of the Company and associated stakeholders was taken into consideration. The different time horizons (short, medium and long term) were also taken into account.

Stakeholders Mapping

End-users

Employees

Industry Raters IMPACT ON EXCLUSIVE NETWORKS HIGH LOW LOW Start-ups Schools & Universities

Government

Investors

Regulators

Resellers

Vendors

HIGH

IMPACT ON STAKEHOLDERS

The 4 main issues identified at the end of this first exercise were as follows: 1. the ability to attract and retain talent, as well as the lack of skilled human resources; 2. bribery and corruption and other regulatory compliance issues; 3. cybersecurity; and 4. the ability to reduce the environmental footprint.

Selection of Issues and Double Materiality In 2022, Exclusive Networks produced, for the first time, its materiality matrix in non-financial matters, in collaboration with an independent consulting firm. The firm worked with a panel of internal qualified individuals from various departments (CSR, finance, risk) to identify and prioritise the most significant sustainability issues for the Group and its stakeholders.

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Exclusive Networks SA

2023 Sustainability Report

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