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11. Methodological framework
The Sustainability Report represents the voluntary tool through which Cartotecnica Postumia S.p.A. intends to communicate, inside and outside the company, the effects deriving from the strategies adopted in the context of environmental, social and economic impacts.
Through the Sustainability Report, in its first edition, Cartotecnica Postumia S.p.A. intends to communicate in a transparent and comprehensive way the performance and commitment promoted during the 2022 financial year in regards to sustainable development and corporate social responsibility.
The topics addressed in the document refer to the economic, social, environmental and governance spheres, selected through the materiality analysis process which was conducted for the first time this year. In 2022, this process saw the involvement of 51 internal and external stakeholders, who contributed to the identification and evaluation of the material topics of Cartotecnica Postumia S.p.A.
The Sustainability Report was drawn up according to
the “Global Reporting Initiative Sustainability Reporting Standards” defined by the Global Reporting Initiative (GRI). In order to facilitate reading the document and summarize the correlation between the GRI Standards and the main topics covered in the document, read the GRI Content Index and the Correlation Table with Legislative Decree 254 and the other standards.
Consolidation scope and criteria
The document contains data and information referring to the financial year ended 31 December 2022. The scope of consolidation coincides with that of the statutory financial statements of Cartotecnica Postumia S.p.A.
Reporting process and methods
The information and data collection process was coordinated by the Chief Sustainability Officer of Cartotecnica Postumia S.p.A. in collaboration with all the operational functions falling within the corporate reference perimeter.
It should be noted that the quantitative information contained in the Sustainability Report comes from the following sources:
▶ the economic/financial quantities and investments for the sustainable and digital transition considered come from the Administration, Finance and Control (AFC) function;
▶ the data relating to governance and compliance come from the CEO of Cartotecnica Postumia S.p.A.;
▶ the data relating to the supply chain were provided by the Purchasing function of Cartotecnica Postumia S.p.A.;
▶ data relating to materials, energy and waste come from the Sustainability function of Cartotecnica Postumia S.p.A., where available;
▶ del GHG Protocol con il supporto tecnico di RETE CLIMA Società Benefit;
48 Sustainability Report 2022