To guide our actions, we have adopted an integrated approach that combines materiality analysis and the EU Taxonomy—two fundamental tools for steering strategic decisions and ensuring informed management of impacts across the entire value chain.
The materiality analysis, developed in line with the GRI Universal Standards and progressively aligned with CSRD and ESRS requirements, allows us to identify and assess the most relevant impacts generated by the Group’s activities on the environment, people, and the economy in a structured way. The process takes into account both the internal and external context, the involvement of company functions, and the analysis of key reference frameworks, leading to the identification of 29 impacts associated with 10 material topics across environmental, social, and governance dimensions. These include climate change and energy, circular economy, resource management, people development, responsibility along the value chain, relationships with consumers and communities, and business conduct. This approach strengthens the link between sustainability and business performance, supporting more effective management of risks and opportunities in the short, medium, and long term.
At the same time, in 2025 Marcolin initiated a first implementation pathway for the EU Taxonomy—the classification system defining environmentally sustainable economic activities—with the aim of understanding eligibility and alignment criteria and progressively developing more robust and reliable data collection systems and processes. This journey represents an important step toward greater transparency and comparability of non-financial information, while supporting the transition toward an increasingly resilient, responsible, and value-oriented business model for all stakeholders over the long term.