BERLUCCHI SUSTAINABILITY REPORT - 2021

REPORT DRAFTING PROCESS

NOTES ON METHODOLOGY

MATERIALS 301-1 The figures for secondary packaging - paper and plastic - for the year 2021 were calculated by weight as kilo - grams actually used and will continue to be counted this way in future reporting periods. The figures for the years 2019 and 2020, on the other hand, were calculated on the basis of the purchases made in the relevant reporting period. ENERGY 302-1 Due to a meter failure that occurred in 2020, the methane gas consumption figure available is for 2020-2021 and has therefore been spread equally over the two years, as it is not possible to determine the precise pro- portion for each of the two individual years. The sources for calculating the energy figure have been updated for the 2021 figure. The energy consumption related to diesel, petrol and natural gas was converted to Gigajoules (GJ) to be able to compare the figures of the different fuels used. The conversion factors from the “Defra - Department for Environment, Food and Rural Affairs” (2020) database were used for this conversion. EMISSIONS 305-1 & 2 In the 2020 Sustainability Report, the emissions figure for 2018 and 2019 changed due to the incorporation of data calculated for ISO 14064 certification; in particular, emissions from leakage of refrigerant gases, ni - trogen-based fertilisation and diesel used for the second fermentation were added. The figure for 2021 also includes these additions and changes.

The Sustainability Report of Guido Berlucchi was compiled in accordance with the “GRI Sustainability Report- ing Standards”, as updated, defined in 2016 by the Global Reporting Initiative (GRI), following the “Core” option specified in section 3 of Standard 1: Foundation. This Sustainability Report covers the reporting period from 1 January to 31 December 2021 and contains, where available, performance trends for the 2019-2021 period for comparative purposes.

Complementing the text are the methods and processes used to prepare the report.

For information and further details on this document, please contact: Luca Alghisi - HSE manager - luca.alghisi@berlucchi.it

MATERIALITY

Description of the process for identifying the material topics The universe of potentially relevant topics to be analysed was identified after assessing last year's list of relevant topics in order to verify their substance and completeness, and after assessing the social and economic context of our operations, also in relation to the most recent business developments, through the following analyses: • benchmark analysis, aimed at examining the key economic, social and environmental topics reported in the public reports of peers and competitors of the Berlucchi Group; • analysis of global sustainability trends, aimed at mapping the main sustainability aspects considered by the major stock exchanges that have published guidelines for sustainability reporting, by sustainability ratings, and by international organisations and governments;

To calculate GHG emissions, the emission factors considered for ISO 14064 certification were used, with the exception of market-based (Scope 2) emissions.

• analysis of sector pressures, aimed at mapping sustainability aspects highlighted as relevant for the food and wine sector. In particular, we analysed the publications of various international organisations and trade associations (e.g. International Organisation of Vine and Wine); • media analysis, aimed at examining the main economic, social and environmental topics reported in the leading newspapers in the year 2021 in relation to Guido Berlucchi and its context.

To calculate direct (Scope 1) GHG emissions, we used emission factors taken from the “Defra - Department for Environment, Food and Rural Affairs” database (2018-2019-2020).

To calculate indirect (Scope 2) GHG emissions, we used the emission factors published by Defra and ISPRA for the location-based approach, and by the Association of Issuing Bodies within the “European Residual Mixes” (2018-2020) for the market-based approach. Specifically, mean emission factors relating to the specific national electricity production mix are used under the location-based approach, while a virtual zero emission factor is used for energy purchased and certified as renewable (e.g. Go).under the market-based approach.

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