Alkemy S p A : Consolidated Non-Financial Statement in accordance with Italian Legislative Decree n. 254/2016

Consolidated

Non-Financial Statement 2022

Consolidated Non-Financial Statement in accordance with Italian Legislative Decree no.

254/2016

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Consolidated

Non-Financial Statement 2022

Contents
Letter to stakeholders	4
Methodological note	5
Group profile7
Mission and values	10
The business sectors	11
Business areas	11
The supply chain	13
Sustainability for Alkemy	15
Risk analysis and management	15
Sustainability route	21
ESG Policies	22
Sustainability Plan	23
Materiality	23
Economy and governance	27
Corporate governance structure	27
Business ethics and compliance	31
Organisation, Management and Control Model pursuant to Italian Legislative Decree
no. 231/01	31
Code of Ethics	32
Anti-corruption	32
Economic performance	34
Economic-financialresults	34
Economic value generated and distributed by Alkemy	34
Tax transparency	35
Quality service and customer satisfaction	38
Data security and cybersecurity	40
European Taxonomy (Reg. EU 2020/852 and related Delegated Regulations)	41
Environmental responsibility	43
Social responsibility	46
Diversity and inclusion	47
Management of the human capital and employee development	49
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Consolidated
Non-Financial Statement 2022
Occupational health and safety	56
Alkemy for local communities	58
GRI Content Index	59
Annex 1 - Taxonomy	64
Portion of turnover deriving from products or services associated with economic
activities aligned with the taxonomy - Disclosure for 2022	64
Portion of capital expenditure (CapEx) deriving from products or services associated
with economic activities aligned with the taxonomy - Disclosure for 2022	64
Portion of operating expense (OpEx) deriving from products or services associated with
economic activities aligned with the taxonomy - Disclosure for 2022	65
Independent Auditors' Report	68

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Consolidated

Non-Financial Statement 2022

Letter to stakeholders

Dear Stakeholders,

We are proud to once again share our non-financial statement with you.

2022 was the third year running that we will remember for extraordinary international events that caused major uncertainty in various areas for people and businesses alike.

Fears over price trends and the procurement of energy have driven a great many companies to choose to defer the start-up of new projects, wherever possible. Yet despite this tendency, Alkemy in any case recorded annual growth in excess of 10%. This result would simply not have been possible had it not been for the commitment of all our Group people.

As further evidence of the central role played by each and every one of our resources in the business, during the ten years that have run since the company was founded, Alkemy has always stayed true to its essence and aspiration of creating a workplace where everyone can feel "at home" and free to express their talent and full potential.

Alkemy's strength in fact has always lain in its diversity: the variety of professional profiles and cultural backgrounds that characterise our people is one of our key competitive advantages, which allows us to create unique products, appreciated by our customers.

The importance of having Alkemy perceived, internally first and foremost, as a context that belongs to "all its people" drove the Group in 2022 to launch the "My Share" initiative, a stock option plan that allows employees who have been with us for more than 12 months to allocate part of their annual compensation to purchasing Alkemy shares. We started the initiative for Alkemy S.p.A. employees enjoying significant success and we are rapidly extending eligibility to also include employees of the other Group companies.

Thanks to its nature and the initiatives it launches every year, Alkemy aims to take on a leading role in its reference market, showing, through its growth and profits, just how an ethical way of doing business can truly be sustainable in the medium- and long-term.

Following this route, we started 2023 by making our commitment to topics that are particularly close to Alkemy's values official with the approval by the Board of Directors of Policies governing Diversity and Inclusion, Human Rights, Anticorruption and Green Office

• Mobility. This is a concrete step that launches a structural route that will accompany the business over the next few years and will see us, in 2023, obtain a rating and define a strategic Sustainability Plan with measurable parameters.

Alkemy's commitment thus matures further, confirming the growing importance assigned in the Group to topics linked to the environment, society and governance.

Duccio Vitali,

Chief Executive Officer of Alkemy S.p.A.

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Consolidated

Non-Financial Statement 2022

Methodological note

Reporting standards

The Alkemy Group (hereinafter also the "Group") Consolidated Non-Financial Statement (hereinafter also referred to as the "Non-Financial Statement" or the "NFS"), is prepared in accordance with Articles 3 and 4 of Italian Legislative Decree no. 254/2016 (hereinafter also the "Decree"), reports, to ensure the full understanding of the business activity, its performance, results and the impact it has on topics considered as relevant and envisaged by Art. 3 of Italian Legislative Decree no. 254/2016 with reference to 2022 (from January 1st, to December 31st), in line with the Consolidated Annual Report.

This Non-Financial Statement, which is published once a year, has been prepared according to the "GRI Sustainability Reporting Standards 2021" (hereinafter the "GRI Standards"), published by the Global Reporting Initiative (GRI), according to the "GRI In accordance" option. In order to facilitate the reader in finding information in the NFS, a GRI Content Index is given on pages 61-65.

The contents of the document, which reflect the principle of materiality or relevance, an element envisaged by the reference legislation and characterising the GRI Standards, refers to the material topics for the Group and its stakeholders.

In order to allow for the comparison of data over time and assess the performance of the Group's business, a comparison with the previous year has been offered. The restatement of comparative data published previously, where present, is clearly indicated as such. Finally, in order to ensure a correct representation of performance and guarantee the reliability of the data, the use of estimates was avoided as far as possible and, where present, such estimates are duly reported.

With reference to the information envisaged by Art. 3, paragraph 3 of Italian Legislative Decree no. 254/2016, in view of the Group's business segment, the following topics were not considered relevant in offering a representation of the corporate business:

• other atmospheric polluting emissions apart from greenhouse gas emissions;
• water consumption;

As regards the topic of human rights, despite the fact that they are not material for the context in which the Group operates, is overseen by the Code of Ethics introduced together with the Model 231, and aimed at recognising and respecting personal dignity, the private sphere and the rights of all employees.

For more information, please refer to the document "Code of Ethics" published on the company website https://www.alkemy.com/governance/.

Reporting boundary

With reference to the changes made in 2022 as compared with the previous year, we note that:

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