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Openjobmetis

Environmental & Social Information Mar 30, 2023

4064_sr_2023-03-30_dd79630b-2688-42a6-afaa-41121c0c16c7.pdf

Environmental & Social Information

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22

Consolidated Non-Financial Statement

Pursuant to Italian Legislative Decree 254/2016 as at 31 December 2022 (Traslation from the Italian original which remains the definitive version) 20

Company data

Openjobmetis S.p.A. Auth. Prot. No. 1111 – SG dated 26/11/2004

Registered Office Via Assietta, 19 – 20161 Milan

Headquarters and Offices Via Marsala 40/C Centro Direzionale Le Torri, 21013 Gallarate (VA)

Legal information Share capital approved and subscribed Euro 13,712,000 Enrolled in the Companies Register of Milan Tax Code 13343690155

Website www.openjobmetis.it

Consolidated Non-Financial Statement 2022

Contents

CHAIRMAN'S LETTER 5
SUSTAINABILITY HIGHLIGHTS 6
1. METHODOLOGICAL NOTE 8
2. CORPORATE IDENTITY
2.1 The Group
2.2 Main Historical Milestones
2.3 Mission and Values
2.4 Sustainability according to Openjobmetis
14
16
18
20
22
3. MATERIALITY ANALYSIS
3.1 Dialogue with Stakeholders
3.2 Relevant Issues
26
28
30
4. RESPONSIBLE BUSINESS MANAGEMENT
4.1 Governance Model
4.2 Ethics and Compliance
4.3 Risks
4.4 Privacy Protection
4.5 Data Security
34
36
39
42
46
48
5. OUR PEOPLE 50
5.1 Company Staff
5.1.1 The Importance of Human Capital
5.1.2 Performance Assessment and Career Development
5.1.3 Training and Skills Development
5.1.4 Welfare Initiatives
5.1.5 Health and Safety
52
60
63
60
67
5.2 Outsourced Staff
5.2.1 Job Creation and Social Issues
5.2.2 Workplace Safety
5.2.3 Outsourced Worker Training
69
75
76
6. COMMITMENT TO SOCIETY
6.1 Industrial Relations and Trade Associations
6.2 Support for the Community
6.3 The Supply Chain
82
84
85
88
7. ENVIRONMENT 90
8. GRI CONTENT INDEX 98
9. REPORT OF THE INDEPENDENT AUDITING FIRM ON THE CONSOLIDATED NON-FINANCIAL STATEMENT 110

Dear Shareholders,

ESG issues are and will increasingly be a key element of the business model of the future.

Openjobmetis S.p.A. has taken concrete steps towards sustainable development aimed at ensuring the social and economic well-being of its stakeholders, identifying strategies and objectives for improvement.

In this direction, I am proud to announce that in 2022 the Group joined the UN Global Compact, the world's largest strategic corporate citizenship initiative, thus becoming an active spokesperson for the principles of human rights, labour standards, anti-corruption and environmental protection, all already fully integrated in our corporate strategy.

Furthermore, an ESG working team has been set up. The team is focusing its efforts on raising the awareness of our people, the beating heart of the Group and ambassadors of our values in their daily actions, both professional and personal.

The projects undertaken in 2022 included drafting policies on anti-corruption, outsourced staff management and human resources management. In addition to the above policies, in 2023 the company drew up and adopted policies on the environment, supplier management and diversity, demonstrating the Group's increasingly careful governance of these issues.

The Group's commitment has resulted in the further improvement of its ESG rating provided by the company Sustainalytics: it rose from 12.5 in 2021 to an excellent 10.4 the following year, placing us among the top companies in the HR sector.

This Non-Financial Statement, which also includes an updated materiality analysis, is a tool for sharing the path we have taken, with the hope that our work can significantly contribute to an increasingly sustainable community.

The Chairman Marco Vittorelli

Sustainability Highlights

ESG RISK RATING 10.4¹

Openjobmetis ranks among the top companies in the HR sector1

GLOBAL COMPACT

Openjobmetis adheres to the Principles of the UN Global Compact

SUSTAINABILITY LEADER

Openjobmetis was included in the list of 2022 Sustainability Leaders promoted by Sole 24 Ore in cooperation with Statista

WELCOME – WORKING FOR REFUGEE INTEGRATION

UNHCR - UN Refugee Agency has recognised Openjobmetis for its outstanding commitment to promoting specific interventions for the integration of refugees

APPROXIMATELY 61,000 OUTSOURCED WORKERS

Openjobmetis has employed about 61,000 people, of whom 18.2% non-EU nationality

78% WOMEN

The female presence in the Openjobmetis workforce represents an element of continuity over the years, in contrast with the italian reality

MORE THAN 140,000 HOURS OF TRAINING

Openjobmetis strongly believes in training company and outsourced staff in skills development, also on ESG issues

1 Source Sustainalytic

Methodological Note

1

Standards, scope and reporting period

This Consolidated Non-Financial Statement (hereinafter also "Statement") of the Openjobmetis Group, drafted in accordance with Italian Legislative Decree 254 of 30 December 2016 is drawn up and published annually; it is a separate document from the Management Report but an integral part of the documentation related to the 2022 Annual Financial Report. The non-financial reporting scope1 is limited to Openjobmetis S.p.A. and the companies controlled by it and consolidated as at 31 December 2022:

Subsidiaries % Control Consolidation period
Openjob Consulting S.r.l. 100.00% January-December
Seltis Hub S.r.l. 100.00% January-December
Family Care S.r.l. – APL 100.00% January-December
HC S.r.l. 92.86% January-December
Lyve S.r.l. 50.66% January-December

It should be noted that the integration process of the Quanta Group acquired in 2021 was completed in 2022. In particular, the subsidiary Quanta S.p.A. was merged by incorporation into Openjobmetis S.p.A. with civil, accounting and tax effects from 1 January 2022, while on 25 March the company Quanta Risorse Umane was merged by incorporation into Openjob Consulting Srl with civil effects from 1 April 2022 and tax and accounting effects from 1 January 2022.

The ownership structure has not undergone any significant changes in the reporting scope and period considered.

The data and information reported refer to the reporting year as at 31 December 2022 (from 1 January to 31 December 2022) and, in order to compare the variances during the 2020-2022 three-year period, the data and information regarding the 2020 and 2021 financial years are also reported. There are no changes to previously published data.

Useful elements for understanding the performance during the three-year period have been included in appropriate notes within the document. All of the group's activities are carried out in Italy.

Openjobmetis S.p.A. reports in accordance with the GRI Standards for the period 1 January 2022 - 31 December 2022.

The Statement contains information on social issues, company and outsourced staff, governance and environmental issues, useful for ensuring an understanding of the Group's activities, performance, results and impact produced by the same. The breadth and quality of the reporting reflect the principle of materiality, an aspect introduced by the reference regulations and inherent in the GRI standards: following careful assessment, the issues covered in the Statement represent the most significant impacts. The latter refer to the positive or negative effect and contribution that the organisation has as a result of its activities and relations for sustainable development. It is specified that issues relating to the Group's environmental impact, which are not particularly relevant precisely because of the type of activity carried out by Openjobmetis S.p.A. and by its subsidiaries, pursuant to Italian Decree 254/16, have nonetheless been examined in depth in this Statement.

1 The reporting scope and period of the 2022 Non-Financial Statement coincide with those of the 2022 Annual Financial Report.

Reporting Process

The preparation of the 2022 Non-Financial Statement is based on a reporting process as outlined below:

  • The identification of impacts, stakeholders and relevant material issues and the drafting of the text were coordinated by a Working Group. Supervised by the CFO, the Working Group deals with the collection of information included in this Statement, through data collection forms, delivered to the contact persons of the corporate departments involved. The data was processed and checked by the various department managers.
  • The document was approved by the Board of Directors of Openjobmetis S.p.A on 15 March 2023, after being examined by the Control, Risk

and Sustainability Committee.

  • The Consolidated Non-Financial Statement is subject to a "limited assurance engagement", in accordance with the "ISAE 3000 Revised" principle, by KPMG S.p.A.
  • The Consolidated Non-Financial Statement pursuant to Italian Legislative Decree 254/2016 was filed with the Financial Report and is made available to the public at the registered office within the timeframes established by law. The documentation will also be available on the company's website at: http://www.openjobmetis.it starting from 30/03/2023.
  • The Consolidated Non-Financial Statement is made available to the Shareholders' Meeting.

Reporting Principles

Openjobmetis S.p.A. took the following principles into consideration when preparing the 2022 Consolidated Non-Financial Statement:

  • Accuracy: the data reported is correct and detailed to ensure an accurate assessment of Openjobmetis S.p.A.'s impacts and contribution to sustainable development.
  • Balance between positive and negative aspects: information is reported in an unbiased manner, without any interpretation of the facts by the company in order to ensure a fair balance of positive and negative impacts.
  • Clarity: the organisation presents the information contained in the document in a manner that is accessible and understandable to all users.
  • Comparability: the information is reported

consistently over time. For the year 2022, no restatements were made with respect to previous years.

  • Completeness: the document includes all the necessary elements for a complete evaluation by the stakeholders. Where omissions are present, the organisation undertakes to provide specific evidence within the text.
  • Context of sustainability: Openjobmetis S.p.A is transparent in how the organisation contributes or intends to contribute to sustainable development.
  • Timeliness: the organisation prepares the Consolidated Non-Financial Statement annually, so that the data is updated in a timely manner.
  • Verifiability: the data and information included are based on documentary evidence.

Materiality Analysis Update

In 2022, the Materiality Analysis was updated with respect to the 2021 Consolidated Non-Financial Statement, in accordance with GRI 3: Material Topics. With respect to the material topics of 2021, "Employee wellbeing and engagement" was included with particular reference to well-being, while some existing topics were reworded in order to ensure further refinement:

  • The relevant topic Respect for human rights was

integrated with the specific "fair working conditions," consistent with the context in which Openjobmetis operates.

  • The Privacy topic was integrated with "Data Security" to ensure greater coverage of the topic already discussed above.
  • The Anti-Corruption topic was proposed in its broadest sense "Ethics & Compliance".

The European Taxonomy

As part of the European Commission's Action Plan to finance sustainable growth, a specific classification system has been defined to identify environmentally sustainable economic activities (the so-called "Taxonomy of environmentally sustainable activities"), as an important enabling factor to support sustainable investments and to adopt the indications of the European Green Deal.

The economic activities are classified according to their contribution to the following objectives:

  • Climate change mitigation
  • Climate change adaptation
  • Sustainable use and protection of water and marine resources
  • Transition to a circular economy
  • Pollution prevention and reduction
  • Protection and restoration of biodiversity and ecosystems

Currently only the first two objectives are regulated by the Technical Delegated Acts, EU Reg. 2020/852.

Beginning with the reporting year 2022, Openjobmetis S.p.A. is required to identify the activities considered Taxonomy-eligible and the portion of these activities that are Taxonomy-aligned.

Revenue

Considering the type of services offered by Openjobmetis S.p.A. and its subsidiaries, in 2022 the Group did not record any activities falling into the categories to be highlighted for the purposes of the EU Taxonomy; therefore, no proportion of revenue is to be considered eligible and consequently aligned in relation to the objectives "Climate change mitigation" and "Climate change adaptation."

CapEx

Considering the additions to tangible and intangible fixed assets that occurred during the 2022 financial year, no Taxonomy-eligible and consequently aligned CapEx was identified in relation to the objectives "Climate change mitigation" and "Climate change adaptation."

OpEx

As regards operating costs related to energy efficiency, sustainable mobility, sustainable materials, greenhouse gas efficiency measures, no Taxonomy-eligible and consequently aligned OpEx was identified in relation to the objectives "Climate change mitigation" and "Climate change adaptation."

With reference to the disclosure pursuant to Article 2 of Delegated Regulation (EU) 2021/2178, which calls for the use of the templates provided in Annex II for the submission of the information referred to in Article 8, paragraphs 1 and 2 of Regulation (EU) 2020/852, please refer to Annex 1.

With reference to the disclosure pursuant to Article 8, paragraphs 6 and 7 of Delegated Regulation (EU) 2021/2178, which calls for the use of the templates provided in Annex XII for the disclosure of nuclear and fossil gas activities, it should be noted that all the templates have been omitted as they are not representative of the company's activities.

Corporate Identity

The Group

2.1

Openjobmetis S.p.A. is an Employment Agency that has been present on the Italian market for over 20 years, listed on Euronext Milan - STAR segment - managed by Borsa Italiana (market capitalisation € 107.99 mln as at 31 December 2022). It is mainly active in the provision of general work and specialised work in family care through its subsidiary Family Care S.r.l. - Employment Agency. Furthermore, through other subsidiaries, it offers a wide range of services in the recruitment and selection, change management, relocation and training of personnel. Openjobmetis Group's revenue in 2022 amounted to € 768.4 million.

As at 31 December 2022, Openjobmetis S.p.A., which acts primarily as a general employment agency, had 100% direct control of:

  • Seltis Hub S.r.l., a company focused on the recruitment and selection of personnel (including those with disabilities) on behalf of third parties and on digital head-hunting.

  • Openjob Consulting S.r.l., a company focused on supporting the parent with payroll management tasks and training activities. It merged the company Quanta Risorse Umane S.p.A. by deed dated 25 March 2022, with effect for statutory purposes from 1 April 2022 and for tax and accounting purposes from 1 January 2022.

  • Family Care S.r.l. Employment Agency, a company focused on providing family assistants dedicated to the elderly and non-self-sufficient people.

In addition, Openjobmetis S.p.A. directly controls 92.86% of HC S.r.l., a company focused on training, coaching and outplacement, and 50.66% of Lyve S.r.l., a training company that operates mainly in the insurance and financial services sector.

Operating across Italy, Openjobmetis Group is headquartered in Gallarate, in the province of Varese, and relies on a network of over 155 branches (as at 31 December 2022), 20 of which are entirely dedicated to the services offered by the subsidiary Family Care S.r.l. - Employment Agency. Its widespread presence is a source of major added value, as its extensive knowledge of various areas of Italy enables the Group companies to offer highly professional services, support and immediate, personalised and effective solutions to companies operating in every sector, families and candidates. The general branches as at 31 December 2022 covered the entire country, while the activities of Family Care S.r.l. - Employment Agency were concentrated in northern Italy.

CONSULTING

Openjobmetis S.p.A. was the first and only operator in the Employment Agencies sector to be listed on Euronext Milan of Borsa Italiana - STAR segment. This milestone was the result of an intensive growth path that has marked the Group out from the beginning and has not stopped to date.

2001
2001
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
The adventure began with the creation of Openjob
S.p.A
2001 2002 2003
2003
2004 2005 2006 2007 2008 2009 2010 2011 2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
In July, with the aim of embarking on a path of
growth also through external means, Wisequity, a
private equity fund managed by Wise SGR, joined
the company.
2001 2002 2003 2004
2004
2005 2006 2007 2008 2009 2010 2011 2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
Starting in December, the expansion project began
by acquiring a series of major industry players (in
cluding Pianeta Lavoro, In Time, Quandoccorre).
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
Openjob S.p.A. took a decisive step through the in
tegration with Metis S.p.A., an Employment Agen
cy active since 2000 and operating nationwide.
The transaction also led to acquiring control of
Seltis S.r.l., a company specialising in the recruit
ment and selection of middle and top managers.
Openjobmetis S.p.A. was founded in December of
the same year.
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2013
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022

In January, Openjobmetis S.p.A. acquired Corium S.r.l., a company active in the outplacement sector.

1 January.

from 1 April and tax and accounting effects from

Mission and Values

The world of work is constantly changing. Thanks to the solid experience it has acquired over time, Openjobmetis S.p.A. acts as a bridge between businesses seeking personnel and resources seeking employment with the aim of optimising the matching of supply and demand in the labour market and ensuring the swift employment of qualified personnel while respecting the rights and duties of workers. This is achieved through a process of constant growth and development, a strategy based on differentiation and specialisation, careful management control, professionalism, integrity and targeted solutions.

2.3

By providing not only well-established outsourcing services , but also recruitment and selection, outplacement support, training and HR consultancy solutions, Openjobmetis S.p.A. aims to increasingly and significantly meet the needs of companies and workers, proposing targeted solutions and efficient and innovative services that make it possible to address the continual developments in the world of work, always putting "PEOPLE at the centre".

Rosario Rasizza, CEO Openjobmetis S.p.A.

value for its shareholders, contributing to the well-being and professional growth of its employees and transferring its economic and civil progress to the community in accordance with the values by which it is inspired.

Through its activities, the Group is committed to contributing to the growth of employment in Italy, creating

Diversity as an Added Value

The Openjobmetis Group believes in the value added of diversity, based on the different cultures and experiences that people come into contact with every day. Workers and clients who think and act in a different way are regarded as valuable resources.

Teamwork

Through teamwork, the people of the Openjobmetis Group are able to identify new opportunities and find the best solutions for their clients. At the same time, the Group promotes the development of human relations, discouraging self-interest in favour of synergies designed to enhance the quality of its services.

Sharing

Through its corporate communications, the Group disseminates the content of its business mission in order to involve all employees in the process of achieving the company's goals and to maintain the high quality standards of its services.

Sustainability according to Openjobmetis

Openjobmetis S.p.A. recognises that sustainability topics have a high impact on its operations. This has prompted the company to measure its social, environmental and governance performance, and to take responsibility towards both its internal and external stakeholders for the impacts generated, identifying strategies and targets for improvement.

In concrete terms, the Group has defined its objectives along three lines:

In 2022, Openjobmetis S.p.A. began the process of integrating ESG issues into its corporate strategy, committing to global efforts for a more sustainable future.

Openjobmetis has Joined the United Nations Global Compact

In 2022, Openjobmetis S.p.A joined the Global Compact, the world's largest strategic corporate citizenship initiative that stems from the desire to promote a sustainable global economy characterised by the development and dissemination of responsible business practices.

The UN Global Compact was launched in 2000 and to date includes more than 15,000 companies in over 160 countries that voluntarily align their operations with the ten universal principles, and act in support of the UN goals embodied in the Sustainable Development Goals (SDGs).

Openjobmetis is therefore committed to adopting and including the ten principles promoted by the initiative in the areas of human rights, labour, environment and anti-corruption within the Group's strategy, operations and corporate culture.

Openjobmetis Contributes to the Sustainable Development Goals of Agenda 2030

In September 2015, the 193 Member States of the United Nations adopted the 2030 Agenda for Sustainable Development, a revolutionary and comprehensive programme of action focused on 17 Sustainable Development Goals (SDGs) and 169 related targets. The SDGs represent a clear call to action by all nations, businesses and civil society as a whole in a context of comprehensive collaboration between developed and developing countries.

Following a careful analysis, the Openjobmetis Group identified eight SDGs to which it most contributes through its business activities. Openjobmetis contributes to three of these directly through its core activities (4-Quality Education, 8-Decent Work and Economic Growth, 10-Reducing Inequalities), defined as priorities. Openjobmetis indirectly contributes to four of these, defined as secondary (5-Gender equality, 9-Industry, innovation and infrastructure, 11-Sustainable cities and communities, 16-Peace, justice and strong institutions). Finally, Openjobmetis contributes to one identified objective (17-Partnership for the goals) across the board because of the activities it carries out.

  • licy and the Outsourced Staff Management Policy

  • Openjobmetis S.p.A., which carries out labour outsourcing by virtue of a ministerial authorisation pursuant to Article 4, paragraph 1, letter a) of Italian Legislative Decree 276/2003, offers its services as a partner of the public sector in the outplacement of recipients of the Citizenship Income, as established by Italian Budget Law 2022 (Law of 30 December 2021, no. 234)

Openjobmetis Obtains ESG Rating

In May 2022, Openjobmetis S.p.A. received a score of 10.4 (LOW ESG RISK) from Sustainalytics, a Morningstar Group company and one of the leading independent providers of ESG and corporate governance ratings, research and analysis.

As a clear improvement over 2021 (2.1 points), the rating obtained allows Openjobmetis S.p.A. to rank among the top companies in the HR service sector2.

In its analysis, Sustainalytics indicated a low level of ESG Risk Exposure, highlighting that the quality of data management and protection (Privacy and Cybersecurity), human capital and corporate governance are strategic aspects for the company. In particular, aspects such as training, reporting, non-discrimination, hours worked and minimum wage were taken into account in the management of direct staff.

Openjobmetis is Ecovadis Silver Medalist

Openjobmetis S.p.A. was awarded a silver medal by the EcoVadis agency, one of the most important international eco-sustainability rating platforms, which ranks organisations on the basis of 21 criteria in four areas: Environment, Human Rights and Labour, Ethics and Sustainable Procurement.

Openjobmetis among the Sustainability Leaders

Openjobmetis S.p.A. was included in the list of "Sustainability Leaders," an initiative launched by Il Sole 24 Ore in cooperation with the international analysis company Statista. This list includes the 200 Italian companies with the greatest focus on ESG issues and with the most transparent sustainability reporting possible.

Seltis Hub Wins International 2022 Disability Matters Award

The subsidiary operating in staff search and selection was selected as an Honoree at 2022 Disability Matters Europe, one of the most important global corporate events on the topic of disability. The award was granted thanks to the activity carried out by the "Jobmeetoo" business line for the integration of the disabled into the world of work. Permanent placements with clients have concretely demonstrated the focus on diversity and inclusion issues.

2 Sustainalytics data

Team Seltis Hub

Materiality Analysis

3

26

Dialogue with Stakeholders

Openjobmetis S.p.A. considers it fundamental to support transparent dialogue with stakeholders to ensure stable relations based on trust.

When the materiality analysis was updated in 2022, the mapping of stakeholders was reviewed, as it is of primary importance to identify the categories of individuals and organisations that influence the achievement of business objectives and their expectations, opinions, needs and requirements in a timely manner. In particular, compared to the previous Non-Financial Statement, candidates have been counted among the relevant stakeholders.

Furthermore, in order to achieve more effective management of relations, the Group works by identifying the most appropriate channels for engaging the various stakeholders.

The following table summarises some of the channels of interaction with stakeholders and their main expectations

Stakeholder Main channels for dialogue
and engagement
Main expectations
Direct
employees
• Dialogue with HR Department
• Corporate Intranet (Op&Go)
• Periodic reporting by Company Management
on key results, future business goals or the
main aspects of any extraordinary transactions
• Training activities
• Channels for the collection of reports relating
to the Group's Code of Ethics, Organisation,
Management and Control Model and offences
• Surveys and questionnaires on ESG issues
• Regular meetings for discussions
• Information about Group strategies and results
• Responsible company management
• Professional training and development
• Stimulating working environment
• Equal opportunities and valuing diversity
• Promoting well-being in the working environment
• Internal communications activities
• Employment stability

Stakeholder Main channels for dialogue
and engagement
Main expectations
Outsourced
workers
• Direct and ongoing relations through branches
spread across the country
• Channels for the collection of reports relating
to the Group's Code of Ethics, Organisation,
Management and Control Model and offences
• Employment that responds to desired needs
• Adequate training to achieve professional and
personal growth
• Equal opportunities
• Support for day-to-day issues
• Workplace safety
Candidates • Specific section on company website
(https://www.openjobmetis.it/it/candidati)
• Recruitment initiatives
• Direct relations through branches spread across
the country
• Social channels
• Channels for the collection of reports relating
to the Group's Code of Ethics, Organisation,
Management and Control Model and offences
• Fast response of sales network (e.g., interview
outcome)
• Equal opportunities and non-discrimination
• Efficiency and effectiveness in matching labour
supply and demand
Customers • Direct and ongoing relationship with sales network
and gathering feedback
• Telephone, mail and email interactions and CRM
management
• Channels for the collection of reports relating
to the Group's Code of Ethics, Organisation,
Management and Control Model and offences
• Competent and professional sales network also
with a consulting perspective in the general HR
field
• Rapid processing of requests
• Highly flexible
• Perfect match between the need for and the
supply of adequately trained outsourced staff
Investors and
shareholders
• Shareholders' Meeting
• Conference calls in response to important
communications
• Price sensitive communications and information
• Roadshows and ad hoc meetings
• Daily dialogue (live meetings on request, by
phone and email)
• Website - Investors section
(https://investitori.openjobmetis.it/it/investitori)
• Channels for the collection of reports relating
to the Group's Code of Ethics, Organisation,
Management and Control Model and offences
• Consolidating and strengthening knowledge of
the Company and its business model
• Value creation
• Transparent and responsible management
• Rapid response and availability
• Appropriate risk management
Suppliers • Daily relations (telephone, mail and email
interactions)
• Continuing supply
• Compliance with contractual terms and
conditions
Institutions,
trade unions,
trade
associations,
communities
in general
• Ad hoc meetings
• Meetings between Openjobmetis management
and the representatives of institutions,
associations, organisations and local
communities
• Channels for the collection of reports relating
to the Group's Code of Ethics, Organisation,
Management and Control Model and offences
• Participation in public utility projects
• Active participation in panel discussions
• Definition of common projects

Relevant Issues

During 2022, the Openjobmetis Group updated its materiality analysis aimed at identifying the list of material topics. In addition to defining the contents of this Consolidated Non-Financial Statement, the analysis allows the Group to identify the aspects that are of relevance in terms of economic, social and environmental impacts, which are consistent with the strategy and with stakeholders' expectations.

Alessandro Esposti, Investor Relator Openjobmetis S.p.A.

The process for identifying stakeholders and defining material topics was overseen internally by a Working Group specifically created for this purpose, coordinated by the Administration and Finance Department and supported by external consultants.

The Working Group identified the negative and positive impacts that Openjobmetis generates/can generate on the environment, people and the economy. In addition, each of them was associated with a reference stakeholder category, ensuring as consistent a qualification as possible.

These impacts were then subjected to an objective assessment of significance by the members of the Working Group using scales with scores from 1 to 5 for severity, magnitude and those with negative remediation possibilities.

They were also assessed by Middle Management/ Department Managers who provided both an internal and stakeholder perspective. The results thus made it possible to validate or recalibrate the outcome of the Working Group.

Each of the impacts that emerged was associated with a relevant topic. In order to consolidate the list, research was carried out on the ESG aspects applicable to the Openjobmetis Group's business model and benchmarking was conducted with respect to the main competitors, through the analysis of publicly available sustainability documents. The material topics proposed in the Statements of previous years were also considered in order to ensure continuity.

Compared to the previous year, the list of topics obtained was expanded with the introduction of "Employee well-being and engagement," i.e., a specific focus on the sphere of corporate well-being. In addition, the wording of some existing topics was changed to ensure further refinement.

Specifically:

  • The relevant topic Respect for human rights was integrated with the specific "fair working conditions", consistent with the context in which Openjobmetis operates.
  • The Privacy topic was integrated with "Data Security" to ensure greater coverage of the topic already discussed above.
  • The Anti-Corruption topic was proposed in its broadest sense "Ethics & Compliance".

The 2022 List of Material Topics was approved by the Board of Directors of Openjobmetis S.p.A. on 11 November 2022, after examination by the Control, Risk and Sustainability Committee.

The nine topics identified are represented within this Statement, in order of priority below:

Relevant topic Stakeholder Area SDGs
Support for
job creation
Outsourced workers,
candidates,
local community
QUALITY
EUCATION
DECENT WORK AND
ECONOMIC GROWTH
REDUCE
INEQUALITIES
INDUSTRY,
INNOVATION AND
INFRASTRUCTURE
Workplace
ealth and
safety
Direct employees,
outsourced
workers
DECENT WORK AND
ECONOMIC GROWTH
Employee
well-being and
engagement
Direct employees DECENT WORK AND
ECONOMIC GROWTH
Privacy and
Data Security
Direct employees,
outsourced workers,
candidates
PACE, JUSTICE
AND STRONG
INSTITUTIONS
Employee
training and
development
Direct employees QUALITY
EUCATION
DECENT WORK AND
ECONOMIC GROWTH
REDUCE
INEQUALITIES
Inclusion
and diversity
Direct employees,
utsourced
workers
DECENT WORK AND
ECONOMIC GROWTH
REDUCE
INEQUALITIES
GENDER
EQUALITY
Ethics and
compliance
Communities PACE, JUSTICE
AND STRONG
INSTITUTIONS
Respect for human
rights (fair working
conditions)
Outsourced
workers
DECENT WORK AND
ECONOMIC GROWTH
REDUCE
INEQUALITIES
Support for
the community
Communities SUSTAINABLE CITIES
AND COMMUNITIES

For greater understanding, the impacts and actions implemented by the Group are outlined below.

Relevant topic Impact Group actions
Support for
job creation
Creation of regular employment in
Italy, thus contributing to the reduction
of unemployment - especially youth
unemployment - and the inclusion of
foreign workers in the labour market.
The Group encourages the creation of regular employment in
Italy by matching selected resources with the requests of user
companies. To facilitate this, the "Candidate Manager" was
introduced in 2019.
At the end of the outsourced working period, it is possible and in
many cases likely that the worker is hired by the user company,
contributing to job creation.
As a demonstration of the Group's commitment, in February 2022
the Board of Directors of Openjobmetis approved the Outsourced
Staff Management Policy, together with the Human Resources
Management Policy, both of which can be downloaded from the
Company's website (www.openjobmetis.it).
Workplace
health and
safety
Injuries to direct and outsourced
staff related to inadequate
management of workplace health
and safety aspects.
DIRECT EMPLOYEES: this issue is covered by the "Workplace
safety" Department. The risks are managed through a range of
procedures and operating instructions in which the behavioural
principles, responsibilities and duties of the persons supervising
the work environment are defined for the parent company and all
subsidiaries.
OUTSOURCED WORKERS: The Company first verifies that the user
companies have carried out the risk assessment required by law in
order to comply with the provision of Art. 32 of Italian Legislative
Decree 81/2015. Pursuant to Art. 33 of Italian Legislative Decree
81/2015, the company collects information from the user company
on the workplace risks to the integrity and health of workers with
the preventive and protective measures envisaged in the risk
assessment of the user company and transmits it to the workers
before the start of the work activity. Pursuant to Italian Legislative
Decree 81/08, the company defines the responsibilities in terms of
workplace safety for the user company.
Employee
well-being
and
engagement
Contribution to the well-being
of direct employees through the
development of the welfare system
and positive management of work/life
balance, internal communication, etc.
The Openjobmetis Group has implemented a number of welfare
initiatives aimed at improving not only work life but also the quality
of private life of its workers.
Privacy
and
Data Security
Violation, theft or loss of
candidates' and employees' personal
data due to accidental events,
malicious actions
(e.g., hacker attacks)
or non-compliance with relevant
legislation.
Openjobmetis S.p.A. has a Privacy Office and a Data Protection
Officer (DPO), who has been granted powers by the Board of
Directors. The website of Openjobmetis S.p.A., Seltis HUB S.r.l.,
Family Care S.r.l. and Lyve S.r.l. has a complete privacy policy
regarding the processing of the personal data of candidates
and workers, as well as other categories whose personal data is
processed.
The information system of the group companies is structured -
also in terms of continuity and recovery - with specific internal
procedures and a dedicated team.

Relevant topic Impact Group actions
Employee
training and
development
Enhancement of direct employees
through structured planning and
management of training initiatives
and career paths.
Openjobmetis seeks to create an integrated and structured
system to offer both its head office direct employees and branch
employees efficient and effective training.
Inclusion
and
diversity
Promotion and enhancement of a
work culture based on understanding,
respect and appreciation of
differences.
As specified in the Code of Ethics, Openjobmetis opposes any
kind of discrimination based on race, language, colour, faith and
religion, political opinion and orientation, nationality, ethnicity,
age, sex and sexual orientation, marital status, disability and
physical appearance, and economic and social condition.
Through its subsidiary Seltis Hub, Openjobmetis has appointed
a Brand Ambassador for Inclusion and Diversity, Daniele Regolo,
founder of Jobmetoo, a portal dedicated to finding people with
disabilities and now a business line of Seltis Hub.
Ethics and
compliance
Violation of relevant laws and
regulations (e.g., anti-corruption,
tax regulations, environmental
regulations, etc.) and unethical
business practices.
Openjobmetis S.p.A. has adopted the 231 Organisational Model,
which was last updated in December 2022.
All the group companies share a Code of Ethics that was adopted
in December 2022
The Anti-Corruption Policy and the Whistleblowing Policy were
approved by the Board of Directors of Openjobmetis in February
2022, both of which can be downloaded from the Company's
website (www.openjobmetis.it).
Respect for
human rights
(fair working
conditions)
Violation of outsourced
workers' rights (e.g., working hours,
wages, working conditions,
trade union freedoms, etc.).
The company is organised with specific procedures and
safeguards to ensure proper working conditions. It has a specific
office for the management of labour relations

Support for the community

Social and economic development of the local communities in which the company operates through donations, sponsorships and projects with a positive impact on the area.

Openjobmetis takes part actively in projects and activities to support the community in which it operates. Through its offices and branches spread throughout the country, the company is able to dialogue with the representatives of local communities and so return value to local areas.

Responsible Business Management

Responsible Business Management

Corporate governance is the system of administration and control, i.e. all of the mechanisms and rules, legal, organisational and technical, for the governance of the business, aimed at creating value for shareholders and for all of the company's stakeholders. The governance model is a cornerstone of the company's activities and, alongside the business strategy, aims to strengthen the trusting relationship between Openjobmetis S.p.A. and its stakeholders and to contribute to achieving the business results, creating long-term sustainable value.

Openjobmetis S.p.A. has adopted a traditional administration and control model and its organisation, in compliance with the provisions of Italian legislation on listed companies, assigns corporate management to the Board of Directors and entrusts supervisory duties to the Board of Statutory Auditors. The statutory audit is assigned to an auditing firm.

Furthermore, Openjobmetis S.p.A. has drawn up and adopted an internal document called the 'Internal Control System Guidelines' and a consequent document called 'Internal Control System Information Flow Regulation,' which describes the tasks and communication methods between the various bodies of the internal control system.

In particular, the governance system is structured as follows:

a) The Board of Directors, responsible for the management of the company and granted the broadest powers for ordinary and extraordinary administration, except for the powers that by law are strictly attributed to the General Shareholders' Meeting. The Board of Directors currently in office was appointed by the Ordinary Shareholders' Meeting of 30 April 2021; the Board, taking into account Recommendation 16, paragraph 1 of the Corporate Governance Code and with a view to rationalising and systematising the functions to be attributed to the Internal Board Committees, resolved to set up:

  • The Control, Risk and Sustainability Committee, responsible for risk control, sustainability and related party transactions. It supports the Board of Directors' assessments and decisions regarding the management of risks arising from detrimental events of which the Board has become aware, or regarding the Company's internal control and risk management system, as well as those concerning the approval of periodic financial and non-financial reports. The Committee also performs investigative, propositional and advisory functions vis-à-vis the Board of Directors in order to promote the continued integration of environmental, social and governance factors in corporate strategies, while at the same time creating value for shareholders and stakeholders in the medium/long-term, in compliance with the principles of sustainable development. Finally, it is responsible for carrying out activities relating to transactions with related parties, as well as for issuing specific reasoned opinions, in accordance with the provisions of Article 2391-bis of the Italian Civil Code and Consob Regulation no. 17221 of 12 March 2010, as subsequently amended and supplemented.

  • The Remuneration Committee has the task of assisting the Board of Directors in drawing up a policy for the remuneration of directors and executives with strategic responsibilities, monitoring its concrete application, making proposals or expressing opinions on remuneration as well as setting performance targets related to the variable component of such remuneration.

In accordance with the Corporate Governance Code, the Board of Directors, at the proposal of the Chairman, resolved to appoint the Internal Audit Manager, who is responsible for verifying that the internal control and risk management system is functional, adequate and consistent with the guidelines defined by the Board of Directors through a 'risk-based' Audit Plan.

In 2019, the Board of Directors adopted specific 'Internal Audit Unit Regulations' which are periodically updated and are aimed at providing guidelines for carrying out control activities and for the periodic presentation of results.

b) The Board of Statutory Auditors, responsible for monitoring, among other things, compliance with the law and the Articles of Association,

compliance with the principles of proper administration, the adequacy of the Company's organisational structure for the aspects under its responsibility, the internal control system and the administrative-accounting system, as well as the reliability of the latter in correctly representing management events; monitoring the adequacy of the instructions given by the company to its subsidiaries for the fulfilment of the communication obligations established by law on the financial reporting process.

c) The Shareholders' General Meeting, responsible for passing resolutions, among other things, on the approval of the financial statements and the allocation of profits, the appointment and dismissal of the members of the Board of Directors, the appointment of members of the Board of Statutory Auditors and respective fees, the acquisition and transfer of treasury shares, the shareholding plans, amendments to the Articles of Association and the issuing of convertible bonds.

With its listing on the Mercato Telematico Azionario (MTA), STAR segment (currently 'Euronext STAR Milan') of the Italian Stock Exchange, and its adherence to the current Corporate Governance Code for Listed Companies (formerly the 'Self-Regulation Code'), Openjobmetis S.p.A. has become subject to a series of other constraints - established as part of a varied and structured regulatory framework - whose main inspiration is the need to protect and provide guarantees to savers/investors. The applicable rules consist of legal provisions, regulatory provisions, private-sector regulations and administrative provisions and have a significant impact on the organisation and functioning of the Company. Respect for these rules, together with the adoption of both internal and public controls and policies (e.g., for the emergence and management of conflicts of interest or as regards diversity), represent a guarantee of the quality of the governance practices adopted by the company in the area, for example, of significant equity investments, the composition of administrative, management and control bodies or the management or of transactions with related parties. An up-to-date snapshot of the company structure, also regarding these issues, can be found in the Report on Corporate Governance and ownership structures pursuant to article 123-bis of Italian Legislative Decree 58/1998.

Sustainability Governance Men Women - 1

The Board of Directors adopted, as of 19 December 2017 and last amended on 4 February 2021, a "Diversity Policy for the Composition of Administration, Management and Control Bodies", in order to ensure the proper functioning of the corporate bodies, regulating their composition and providing that their members meet the personal, aptitude, relational and professional requirements that determine the highest degree of heterogeneity and expertise. ≤29 years ≤29 years

60%

The Diversity Policy is also an important element implementing corporate social responsibility and is based on three different dimensions: gender diversity, professional diversity and geographical diversity. Men Women ≤29 years Men Women ≤29 years

10%

The Board of Directors as at 31 December 2022 consisted of ten members. The majority of members are independent and the number of directors belonging to the least represented gender is four. Men Women - 1 10% 30-50 years 10% 30-50 years ≥51 years

30%

Men Women - 1

Men Women Members of the Board of Directors by age range as at 31 December 2022 Men - 6 Women - 3

Men Women

Men Women

30-50 years

≤29 years

60% 40% TOTAL TOTAL In terms of responsible business management, the Board of Directors continued, with increasing determination, along the path of emphasising ESG issues in its activities.

Women - 3

Men - 6

60%

Men - 6

Men - 6 60%

Men - 6 Women - 4 Men - 6 Women - 4 40% The goal of "sustainable success" has been translated into:

  • Performance analysis from a sustainability perspective, focusing on strengths and actions to be implemented
  • Promotion at the company level of working tables on issues related to outsourced staff, direct staff, environment and governance
  • Concrete initiatives at board level
  • Adoption of specific sustainability policies.

In February 2021, the Board of Directors resolved to appoint Sustainalytics, a leading ESG rating company, to assess sustainability based on social, corporate governance and environmental performance. The results obtained are examined in the Board meeting and evaluations are carried out annually. With input from the administrative body, the Group constantly strives to improve its score through ad hoc actions.

Furthermore, this includes the drafting and updating

of specific Policies that communicate (through publication on the company website) the Company's commitment in the following areas:

  • Anti-Corruption Policy

Women - 4

Women - 4 40%

  • Outsourced Staff Management Policy
  • Human Resources Management Policy
  • Whistleblowing Policy
  • Environmental Policy
  • Supply Chain Management Policy
  • Diversity & Inclusion Management Policy.

The Outsourced Staff Management Policy was updated in early 2022, and the Policies on Anti-Corruption, Human Resources Management and Whistleblowing were updated in early 2023. In early 2023, the Company drew up and adopted policies on the environment, supplier management and diversity, demonstrating the Group's increasingly careful governance of these issues.

Lastly, it should be noted that following the work carried out with Fieldfisher consultants when updating the materiality matrix and drafting the policies, an in-depth session on ESG issues was held at the Board of Directors' meeting.

Ethics and Compliance

Transparency and ethical principles have always been key elements in conducting business and making strategic choices.

Code of Ethics

By resolution of the Board of Directors of 14 December 2022, Openjobmetis S.p.A. adopted a Group Code of Ethics, with the aim of setting out the principles by which the Group inspires its conduct towards stakeholders, in line with corporate policies and in compliance with the core values of integrity, fairness, transparency, loyalty and professional rigour. Principles to which Openjobmetis S.p.A. and every single company of the Group daily imprint their behaviour and modus operandi, in order to build and maintain a relationship of collaboration, respect and trust with both internal and external stakeholders, focusing on full compliance with current regulations, as well as with internal procedures. Available on the corporate website and posted on the notice boards of Group company offices, the document replaces the previous Code of Ethics already adopted by the Parent Company within the framework of the Organisation, Management and Control Model pursuant to Italian Legislative Decree 231/2001.

Organisation, Management and Control Model pursuant to Italian Legislative Decree 231/2001

The Organisation, Management and Control Model (hereinafter also referred to as 'the Model') responds to the need to develop and implement a governance system adhering to high ethical standards, capable of fostering the constant dissemination of the culture of control and a greater awareness of responsible and informed behaviour, defining clear safeguards to prevent the possible commission of the offences set forth in Italian Legislative Decree 231/2001. Adopted for the first time by resolution of the Board of Directors on 28 May 2012, the Model was updated on 14 December 2022 in order to keep the document in line with regulatory developments concerning Italian Legislative Decree 231/2001 and with the New Confindustria Guidelines, as well as with reference best practices. In addition, the new edition also became necessary following the acquisition of the Quanta Group, which led to the introduction of new business lines.

Overall, the Model identifies, for each category of offences regarded as applicable and relevant to the company pursuant to Italian Legislative Decree No. 231/2001, the list of company processes involved and the relevant general rules of conduct; more specifically, the organisational units involved and the controls implemented by the company for each relevant process are identified. The prescriptions of Art. 6, paragraph 2-bis of Italian Legislative Decree 231/2001 on the subject of Whistleblowing were incorporated into the Company Model as early as the December 2019 amendment; however, beyond the scope outlined by Italian Legislative Decree 231/01, the issue of Whistleblowing has been responsibly addressed by the Company since 2019, also with the adoption of an Internal Policy which then became a specific Whistleblowing Policy, approved by the Board of Directors of Openjobmetis on 4 February 2022 and lastly updated on 2 February 2023, as will be better specified later in this chapter.

The Model also includes the safeguards against corporate offences to which the company, owing to its status as a listed company, is subject as a result of its listing on the Italian stock exchange Euronext STAR Milan (MTA) managed by Borsa Italiana. The Company also considers its Model to be a form of protection against corruption offences. To date, no Openjobmetis Group company has received administrative liability sanctions pursuant to Italian Legislative Decree 231/2001 and there have been no episodes attributable to the offence of corruption.

The Model is accompanied by the Disciplinary System, which describes the system of sanctions in the event of its violation by all stakeholders. It should be noted that the violation of rules of conduct by direct and outsourced employees directly damages the relationship of trust that characterises every working relationship in Openjobmetis S.p.A..

The updating of the Organisation Model is always followed by its disclosure to ensure its correct adoption and implementation. Since its first adoption by the Company in 2012, the Model has been disseminated in the following ways:

  • publication on the corporate website
  • adoption of specific contractual clauses with the aim of both communicating the existence of the Model and binding recipients to comply with it. In particular, these clauses have been adopted with regard to direct employees of the Parent Company and subsidiaries, clients, outsourced employees, suppliers, trainees and collaborators
  • training, in particular company staff. For the benefit of outsourced workers, an extract of the Model is posted on the company notice boards in branches.

The Company created and introduced an innovative training course in 2021 addressing in particular the direct employees of all Group companies and focused on the inspiring principles and contents of the regulations and the Model. The aim of the course is to make staff increasingly aware of the risks connected to the failure to adopt the safeguards adopted by the Company, with a view to reducing possible commission of the offences falling within the scope of applicability of Italian Legislative Decree 231/2001. This training activity, already required also for all current employees, is cyclically adjusted (according to updates to the Model) and regularly offered to all new employees and trainees of both the Parent Company and the subsidiaries. Provided online with the expertise of the subsidiary Lyve S.r.l., the course is particularly effective and accessible thanks to its easy delivery, to the practical and customised examples given and to the exercises. It should be noted that within this training, about 26% of the course duration is dedicated to anti-corruption (equal to 30 minutes). Finally, all employees were asked, via the Op&Go corporate intranet, to view the various versions of the Model, up to the last one approved on 14 December 2022. The Board of Directors of Openjobmetis S.p.A. is constantly updated on regulatory changes in relation to Italian Legislative Decree 231/2001; the Board meetings dedicated to the approval of the Model, in its various updates, allow for specific training of Board members on the contents of the Decree, with particular reference to anti-corruption issues.

In particular, it should be noted that during the Board of Directors' meeting held on 4 February 2022, and in the presence of 90% of the directors, the anti-corruption policy was communicated and the opportunity was taken to carry out specific in-depth studies on the subject.

With reference to the subsidiaries, it should be noted that an update of the analysis of risks related to offences under Italian Legislative Decree 231/2001 and subsequent verification of the suitability of operational controls were carried out in 2022. The analyses carried out have not shown to date that the subsidiaries are susceptible to the risks pursuant to Italian Legislative Decree No. 231/2001 other than those to which the Parent Company is subject, also because the activities they carry out independently mainly regard customer services only. The direct employees of the subsidiaries are also familiar with the Parent Company's Model pursuant to Italian Legislative

Decree 231/2001 and are bound to comply with it to the extent applicable to them; in addition to the availability of the full version of the Model, as mentioned above, they are also recipients of the same training provided for the Parent Company both at the beginning of their work assignment and at subsequent periodic training sessions.

Compliance with the Model is monitored by the Supervisory Body pursuant to Article 6 of Italian Legislative Decree 231/2001. It is a collegial and mixed body (composed of two external members and one internal member of the Company, whose names are made known to all stakeholders through publication on the company website), so as to ensure the coexistence of various skills and greater effectiveness. The task of the SB is to supervise the operation and effectiveness of the Organisation, Management and Control Model adopted by the company, and to promote its updating. The Supervisory Body reports to the Board of Directors of Openjobmetis S.p.A. every six months.

As regards compliance with the current regulations, the Openjobmetis Group ensures that all necessary measures are implemented to guarantee compliance with and fulfilment of these regulations, including with regard to the risks connected to changes in the national regulatory framework concerning outsourcing contracts. Please refer to the 2022 Annual Financial Report for more information regarding nonconformities and labour and tax law disputes during 2022.

Whistleblowing

Openjobmetis S.p.A. has activated a whistleblowing system at the Group level in order to identify and intervene in a timely and appropriate manner in the event of any unlawful conduct brought to its attention by subjects both inside and outside the organisation. The Whistleblowing Policy is available on the Group company websites and regulates how to manage the reports (how to submit them, who is responsible for handling them, etc.), whether pertaining to the sphere of Italian Legislative Decree 231/01 or not. In particular, for each report made in good faith, the full confidentiality of the whistleblower's identity and the absence of retaliatory and discriminatory acts against them are guaranteed.

With the update of the Whistleblowing Policy at the beginning of 2023, the process of analysing and handling reports was made clearer and more explicit, indicating when and how it should be done.

None of the reports received during the year 2022 by the Company were found to relate to wrongdoings.

It should be noted that Openjobmetis S.p.A. also has a specific internal procedure for handling complaints in order to ensure that any type of disservice or complaint from the various stakeholders is promptly acknowledged and remedied. During the year 2023, the Company received seven complaints via the public platform, which were promptly handled.

Risks

4.3

The Openjobmetis Group undertakes to effectively guarantee the safeguarding of the interests of all its stakeholders, from employees to shareholders through to the local communities involved in its business. To achieve this, the Company manages its business risks through activities and controls aimed at defining and monitoring them as best as possible in order to minimise and reduce their consequences. Poor management of these risks could indeed have negative repercussions for the whole Group, particularly as regards its reputation and its future as an ongoing concern, and in terms of lost business opportunities. In particular, the Company has adopted an Internal Control and Risk Management System, defined as "the set of rules, procedures and organisational structures designed to enable the identification, measurement, management and monitoring of the main risks".

To this end, the Group has identified its risks and, through an Enterprise Risk Assessment, has evaluated them in terms of their probable occurrence and risk impact, both potential and residual. Internal controls are therefore planned by giving priority to control activities connected with risks with a higher residual risk, as well as risks showing a greater difference between potential and residual assessment. The risk identification activity is updated annually. Openjobmetis S.p.A.'s risk catalogue divides the risks into four categories, strategic, operational, reporting and compliance, as indicated below.

CAT ID CATEGORY TYPE
A Strategy External strategic risks
Internal strategic risks
B Operational Primary operational processes
Finance
Organisation
Human Resources
Information technology
Empowerment and autonomy in decision-making
Unlawful acts
C Reporting Financial and non-financial reporting
D Compliance Compliance with regulations

Of all the risks identified by the Company, risks related to management are the following:

  • Risks related to general economic trends, industry and regulatory changes
  • Risks related to reputation and to the maintenance of Ministerial authorisations
  • Risks related to debt exposure and the ability to meet financial requirements
  • Risks related to court and/or arbitration proceedings and the possible inadequacy of provisions for risks
  • Interest rate risk
  • Credit risk.

Please refer to the Management Report for further details on the main risks identified and their monitoring.

In order to respond in full to all legal requirements, the Group has also identified a number of risks connected with the issues outlined in Italian Legislative Decree 254/2016 and with topics regarded as material.

As mentioned previously, the Group assesses and manages the risk of corruption and the implementation of unethical or fraudulent conduct through a detailed and accurate risk mapping process in line with the Organisation, Management and Control Model pursuant to Italian Legislative Decree 231/2001 and through the adoption of company policies and practices that prioritise honesty, loyalty and integrity.

The corruption risk is specifically analysed both during the annual risk analysis (Enterprise Risk Assessment) and during the periodic update of the risk analysis pursuant to Italian Legislative Decree 231/2001 for the purpose of updating the Model. Corruption risk is cross-cutting; for this reason all Group companies (Openjobmetis S.p.A., Family Care S.r.l. - Employment Agency, Openjob Consulting S.r.l, Seltis Hub S.r.l, HC S.r.l, Lyve S.r.l) were subject to assessment. This analysis identifies transactions potentially linked to corruption risk, which specifically include the following:

  • All business activities and negotiations carried out with customers and potential customers
  • All business activities and negotiations with suppliers and potential suppliers, including consultants, partners, inspectors and collaborators
  • All dealings with persons belonging to the public administration in ordinary activities (such as operational communications and accounting, tax and administrative fulfilments) and non-ordinary activities (such as possible inspections, possible legal actions, meetings and discussions)
  • All sponsorship initiatives, awarding of gifts and donations
  • All recruitment and selection activities carried out for candidates who will work both at the company's premises and at customers' premises
  • All activities aimed at obtaining grants and funding
  • All activities of an accounting nature in general
  • Corporate event management for both internal staff and external parties
  • Transactions between Group companies
  • Negotiations aimed at reaching out-of-court settlements
  • Relations with Shareholders, corporate bodies, auditing firms and Borsa Italiana (Italian Stock Exchange)
  • Transactions affecting the share capital.

ESG impact risks

The Company has identified and assessed specific sustainability risks with particular reference to its ability to promote and communicate ESG (environmental, social, governance) issues in its strategy and priorities.

The following risks are identified within the three lines:

Governance Stakeholder Potential associated risks The response of Openjobmetis
Suppliers • bribery for brokerage
• non-compliance with the provisions
concerning the 231 Organisation Model
The Company has adopted a Model
pursuant to Italian Legislative
Decree 231/2001 and a Group
Direct employees
and outsourced
workers
• non-compliance with the provisions
concerning the 231 Organisation Model
• corruption
• protection of privacy
• litigation
Code of Ethics. In addition, specific
procedures are put in place to
manage the expenditure process,
the choice of suppliers,
entertainment expenses, and
relations with public bodies.
Candidates • failure to protect privacy
• non-compliance with the provisions
concerning the 231 Organisation Model
Employees have been specifically
trained through a training course in
which 26% of the course duration
was dedicated to anti-corruption
(30 minutes). There is also a
Investors and
shareholders,
Institutions
• non-compliance with the provisions
concerning the 231 Organisation Model
• corruption
whisteblowing system for reporting
wrongdoing for both internal and
external staff.
In addition, the company has a set
Customers • corruption
• litigation
• non-compliance with the provisions
concerning the 231 Model
of structured internal procedures
describing the correct management
of the various processes

Environment

Stakeholder Potential associated risks The response of Openjobmetis

Investors and shareholders, institutions and communities

• environmental regulatory noncompliance

In view of the sector characteristics and internal processes, the risks are minimal and are strictly related to office activities. The Group has adopted specific internal procedures for the correct disposal of toner and has outsourced the disposal of paper, wood, lighting systems and computer equipment to specifically accredited suppliers, also in accordance with the law.

Privacy Protection

By resolution of 15 May 2018, the Openjobmetis S.p.A. Board of Directors appointed the Chief Executive Officer to oversee all privacy issues and to guarantee compliance with all regulatory obligations in this area. During the same Board meeting, powers were also assigned to the previously-appointed Data Protection Officer (DPO).

By resolutions of 13 April 2021 and 30 April 2021, the Board of Directors of Seltis Hub S.r.l. and the Board of Directors of Family Care S.r.l. appointed their own DPO, respectively, identifying him as the same person as the DPO of the Parent Company Openjobmetis S.p.A..

In terms of the company policy, Openjobmetis S.p.A., Seltis HUB S.r.l., Family Care S.r.l. and Lyve S.r.l. have published comprehensive privacy policies on their websites with regard to the processing of the personal data of candidates and workers, as well as the other categories of data subjects whose personal data is processed.

All the companies managed and coordinated by Openjobmetis S.p.A. constantly update their paper forms containing their privacy policy and have made the necessary forms available to the Group's branches via the intranet, as well as the correct instructions on how to manage them correctly.

Privacy protection for the candidate stakeholder

Candidates seeking an outsourced job and/ or a position with the company can register with the Openjobmetis S.p.A. website. To do this, they must read the notice and consent to the processing of their personal data, where necessary. The application thus submitted is managed through an IT system with ATS (Applicant Tracking System) functions.

4.4

If, on the other hand, personal data is processed using paper instruments, procedures and operating instructions have been prepared and updated to regulate the duties assigned to the branch operators for manual registration in the ATS (Applicant Tracking System); to conclude the registration process,

candidates must confirm by accessing the databa se, reading the privacy policy and consenting to the processing of their personal data. Candidates have a limited amount of time to complete their registra tion, after which all data processing activities cease.

With regard to Seltis HUB S.r.l., candidates who wish to apply spontaneously or in response to an advert published by the company are required to register with the company database which uses its own ATS system, through the company website or other recruiting portals connected to it. Registration is dependent on having seen the appropriate privacy policy and the release of appropriate consent to data processing according to the preferences fre ely expressed by each candidate, where necessary. In the event that CVs are received via other means, Seltis S.r.l. personnel have been given instructions on creating a candidate account in the database; to conclude the registration process, the candidate must confirm by accessing the database, reading the notice and consenting to the processing of their personal data. Candidates have a limited amount of time to complete their registration, after which Seltis HUB S.r.l. shall cease all data processing activities.

The databases adopted by Openjobmetis S.p.A. and Seltis HUB S.r.l. have been designed and imple mented from the outset to meet GDPR compliance requirements and, for this reason, automated data storage/deletion procedures are in place according to the preferences expressed by the candidates. In addition, there are also procedures that grant com pany users limited access to the personal data of candidates according to a data segregation policy developed according to the candidate's willingness to work in one or more Regions of Italy (each of whi ch is assigned to one or more branches of the Com pany), again on the basis of the preferences freely expressed by the candidate when registering and which they can later change.

Data subjects can request the deletion of their per sonal data or exercise their privacy rights by sending an email to:

[email protected]

[email protected]

[email protected]

[email protected]

[email protected]

There were no substantive complaints concerning privacy violations for the year 2022..

Data Security

All Group companies handle a significant amount of data in relation to their business and the conservation and protection of this data is a priority. This is why Openjobmetis S.p.A. and all the Group companies have an information system to guarantee IT security, protecting confidentiality and integrity and guaranteeing the availability of information.

The structure of the Information System allows different stakeholders access to the data with the necessary segregation to ensure that the information is only available to the persons concerned.

The technology used allows access continuity to computer systems so as to ensure business continuity in a timely and proper manner.

Group companies have also organised a "disaster recovery system" in order to manage any incidents of third-party access to company systems. This also includes system penetration tests to check the robustness of its defences, which the company carries out periodically.

In order to achieve the above, employees using the various company applications must be trained in data security. For this reason, the company organises both specific courses on the use of applications and courses dedicated to general cybersecurity issues.

5 Our People

Company Staff

5.1.1 The Importance of Human Capital

For the Openjobmetis Group, its people are at the heart of all business activities and are its most important strategic asset. They are the promoters of a modus operandi, characterised by constant growth and specialisation, high levels of professionalism and innovation in identifying the best solutions for its customers and outsourced workers.

The success of Openjobmetis S.p.A. is based, among other things, on the added value provided by the synergy of those who work within it. Retaining our talents, i.e., the satisfaction of our people, is the very foundation of various strategic choices and a prerequisite for the implementation of the various initiatives for internal staff described below. For this reason, the Group operates by promoting teamwork, sharing, skills development, individual empowerment, the promotion of well-being and a sense of belonging.

In managing relations with its direct personnel, Openjobmetis S.p.A. adopts behaviours that are legal, ethical and respectful of internationally recognised standards and principles regarding the treatment of workers, with particular attention to health and safety, respect for human rights and working conditions, inclusion and enhancement of diversity and non-discrimination.

These principles are also confirmed in the risk assessment activity that the company carries out annually. Specifically, the following risks of the "Human Resources" sub-category were analysed in 2022: recruiting policies and talent attractiveness, human resources retention and management, and dependency on key figures.

The risk analysis made it possible to identify the inherent, i.e., potential, risk level for each of these risks and the resulting residual risk in light of the level of control identified, highlighting a potentially high risk and a good level of control. Risk analysis supports the company in making strategic HR decisions.

The objective of the HR Department is to create and support the most suitable conditions and empower people to be able to perform their role in the best and easiest way possible. Throughout the various company acquisitions over the years, the Group has always been able to create a shared organisational culture and combine heterogeneous groups of people, thus achieving a good level of integration between them.

In addition, the Group is a strong spokesperson for diversity, which it strongly believes in as a carrier of different cultures and experiences, as evidenced by the Diversity & Inclusion Policy. The selection process itself, in accordance with the Human Resources Management Policy, is focused on enhancing equal opportunities, and the only evaluation criteria adopted are those of matching the candidates' profiles to the Group's needs and verifying their professional skills. To date, no instances of discrimination have ever been identified.

The Group's commitment is also testified by the "2022 Italy's Best Employers" award: conducted by "Statista" in cooperation with "Corriere della Sera", the survey assessed Openjobmetis S.p.A. by considering employee willingness to recommend the employer and the opinions of outsiders belonging to the same sector.

Company Staff in Numbers¹

The Openjobmetis Group's total workforce as at 31 December 2022 was 794 people, 78% of whom were women, whose predominant presence constitutes an element of continuity over the years in contrast to the Italian situation.

Breakdown of employees by role and gender
31.12.20 31.12.21 31.12.22
% Women Men Total Women Men Total Women Men Total
Senior Managers - 1.5% 0.3% 0.0% 1.7% 0.4% 0.2% 1.7% 0.5%
Middle Managers 5% 16.2% 7.3% 4.9% 19.9% 8.5% 6.5% 18.5% 9.2%
Office staff 95% 82.4% 92.4% 95.1% 78.5% 91.1% 93.3% 79.8% 90.3%

90.3% of employees fall under the office staff category while 9.2% are middle managers and 0.5% senior managers. The 2022 figures are in line with those recorded for 2021.

In 2022, the Group's first female manager was appointed to the position of Sales Director, demonstrating that Openjobmetis S.p.A believes in the value of female leadership.

1 The data on company staff does not include interns. In relation to this category, a specific disclosure has been included in the "Selection and Recruitment" section of this chapter.

The Group encourages the integration of the younger generation with senior profiles, who bring their expertise to support the training and growth of younger employees. In fact, this year saw an 87.1% increase in the number of employees under the age of 29, from 62 in 2021 to 116 in 2022. The majority of the workforce (71.4%) belongs to the 30-50 age group. The percentage of employees under 29 years of age stands at 14.6% and that over 51 years of age at 14.0%.

Employees by age range
No. 31.12.20 31.12.21 31.12.22
Women Men Total Women Men Total Women Men Total
≤ 29 years 52 4 56 54 8 62 92 24 116
30 - 50 years 418 111 529 466 136 602 452 115 567
≥ 51 years 50 21 71 66 37 103 72 39 111
Total 520 136 656 586 181 767 616 178 794

31.12.20 31.12.21 31.12.22
% Senior
Managers
Middle
Managers
Office
Staff
Total Senior
Managers
Middle
Managers
Office
Staff
Total Senior
Managers
Middle
Managers
Office
Staff
Total
≤ 29 years - - 8.5% 8.5% 0.0% 0.0% 8.1% 8.1% 0.0% 0.0% 14.6% 14.6%
30 - 50 years - 5.0% 75.6% 80.6% 0.0% 6.1% 72.4% 78.5% 0.3% 6.3% 65.1% 71.7%
≥ 51 years 0.3% 2.1% 8.5% 10.9% 0.4% 2.9% 10.2% 13.4% 0.3% 2.9% 10.6% 13.7%
Total 0.3% 7.1% 92.6% 100.0% 0.4% 9.0% 90.6% 100.0% 0.5% 9.2% 90.3% 100.0%

Employees by age range and professional category

The Group is committed to hiring disadvantaged people, recognising the value of diversity and promoting the integration of the differently-abled (Italian Law 68/99, art. 1) and protected categories (Italian Law 68/99, art. 18).

No. 31.12.20 31.12.21 31.12.22
Women Men Total Women Men Total Women Men Total
Middle
Managers
1 - 1 1 0 1 3 0 3
Office staff 28 6 34 29 6 35 31 6 37
Total 29 6 35 30 6 36 34 6 40

Differently-abled employees and protected categories

The number of employees with disabilities and those belonging to protected categories as at 31 December 2022 was 40, an increase compared to 2021, also due to the increase in the total number of staff.

In 2022, 145 people joined the Openjobmetis Group, compared to 193 in 2021. The Group therefore recorded an incoming turnover rate of 18.3%.

Incoming staff by age range1

% 2020 2021 2022
Women Men Total Women Men Total Women Men Total
≤ 29 years 34.6% 100.0% 39.3% 68.5% 112.5% 74.2% 66.3% 79.2% 69.0%
30 - 50 years 8.6% 15.3% 10.0% 15.2% 36.0% 19.9% 10.2% 9.6% 10.1%
≥ 51 years 4.0% 9.5% 5.6% 21.2% 35.1% 26.2% 6.9% 7.7% 7.2%
Total 10.8% 16.9% 12.0% 20.8% 39.2% 25.2% 18.2% 18.5% 18.3%

1 Incoming staff is calculated as the ratio of employees joining the Group to the total number of employees. Outgoing staff is calculated as the ratio of employees leaving the Group to the total number of employees.

Outgoing staff by age range2

% 2020 2021 2022
Women Men Total Women Men Total Women Men Total
≤ 29 years 23.1% 25.0% 23.2% 16.7% 50.0% 21.0% 14.3% 25.0% 16.5%
30 - 50 years 8.6% 4.5% 7.8% 10.7% 10.3% 10.6% 16.7% 25.2% 17.9%
≥ 51 years 6.0% 4.8% 5.6% 7.6% 0.0% 4.9% 21.1% 13.2% 18.3%
Total 9.8% 5.1% 8.8% 10.9% 9.9% 10.7% 16.9% 22.5% 18.1%

2 Only the employees of the Quanta Group remaining after the acquisition were taken into account in the calculation of 2021 turnover.

In 2022, 144 people left the Group, compared to 82 in 2021. In most cases, these were voluntary departures. Other departures are mainly due to the termination of temporary contracts and replacements. Outgoing turnover, on the other hand, rose to 18.1%, up from 10.7% in 2021.

The outgoing turnover for the year 2022 can largely be traced back to what has been identified by the various Labour Market Observatories as the YOLO (You Only Live Once) Factor, that of Job hopping and the desire to reclaim one's existence by prioritising passions or families and reinventing oneself professionally.

Selection and Recruitment

The selection and recruitment process is the key element in building the human capital at the core of the Group's operations.

Generally speaking, the process consists of four main parts:

  • Job Analysis
  • Recruitment
  • Evaluation
  • Placement.

Outgoing staff by age range2

% 2020 2021 2022

≤ 29 years 23.1% 25.0% 23.2% 16.7% 50.0% 21.0% 14.3% 25.0% 16.5%

30 - 50 years 8.6% 4.5% 7.8% 10.7% 10.3% 10.6% 16.7% 25.2% 17.9%

≥ 51 years 6.0% 4.8% 5.6% 7.6% 0.0% 4.9% 21.1% 13.2% 18.3%

Total 9.8% 5.1% 8.8% 10.9% 9.9% 10.7% 16.9% 22.5% 18.1%

2 Only the employees of the Quanta Group remaining after the acquisition were taken into account in the calculation of 2021 turnover.

Women Men Total Women Men Total Women Men Total

In the event new personnel is required, the Department Manager for the headquarters or Team Leader for the sales network is responsible for making requests for new staff to the HR Department and to the Chief Executive Office, who authorises the process of recruiting and selecting new resources. New resources are recruited using various channels, such as the use of recruitment and selection platforms, the company website, the direct search for candidates who have the experience and skills being sought, internal job posting and word of mouth through the proprietary app Jonny Job.

The Department Manager or Team Leader is responsible for defining the job profile and specific job requirements (qualification, experience, technical and soft skills) and the respective selection criteria according to the activities for which the resource will be responsible.

Having gathered together the candidates of potential interest and obtained authorisation for the processing of their sensitive data, next comes a pre-screening phase with the examination of the CVs received in response to the ad or together with speculative job applications.

After an initial telephone contact to understand the candidate's expectations and motivations, an individual interview is scheduled to discuss previous experience, technical skills and aptitudes. The department that conducts the interview fills out the "direct personnel data collection sheet" and drafts the "direct personnel recruitment sheet" summarising the history of the job search.

Following a positive assessment, the second interview is managed by the HR Department and is aimed at exploring motivation for change, soft skills, the sharing of values with the Group.

At the end, the HR Department, in agreement with the applicant, identifies the most suitable Resource, which for commercial profiles is endorsed by the Sales Department and for middle and top management profiles by the Chief Executive Officer.

As proof of the transparency and fairness that drives the Group, the sheet of the successful candidate must state the reasons for their preference over the other candidates.

The contract drafting is carried out by the Group's Staff Administration Office.

The newly recruited employee begins a training process and on-the-job training envisaged for the role. Starting in 2021, due to the Covid emergency and to protect the health of both employees and candidates, the Openjobmetis S.p.A. Group carried out the recruitment and selection stages using video conferencing such as Zoom or Teams.

As specified above, the entire selection process is based on the respect for equal opportunities (in terms of gender, religion, ethnic origin, disability, age, sexual orientation, personal beliefs, etc.).

All employees are hired under the national collective

labour contract (NCLC) and are therefore covered by collective bargaining agreements.

In addition, during the year the Group employed 52 interns (104 in 2021), whose contracts are governed by current legislation. At the end of the period, 18 were placed within the Group, representing 35% of the total (18% in 2021). Internships not only provide a training opportunity for the young person approaching the world of work, but also allows the company to identify talent to join the workforce.

Openjobmetis S.p.A wishes to ensure a positive working environment and employment stability. In fact, more than 85% of employees are employed on permanent contracts.

Employees by contract type (temporary/permanent) according to gender

No. 31.12.20 31.12.21 31.12.22
Women Men Total Women Men Total Women Men Total
Permanent
contract
486 129 615 541 163 704 529 150 679
Temporary
contract
34 7 41 45 18 63 87 28 115
Total 517 136 656 586 181 767 616 178 794

95.5% of staff are hired on full-time contracts while the remaining 4.5% have part-time contracts. The figure is more or less in line with previous years.

No. 2020 2021 2022
Women Men Total Women Men Total Women Men Total
Full time 498 135 633 555 181 736 581 177 758
Part time 22 1 23 31 0 31 35 1 36
Total 520 136 656 586 181 767 616 178 794

Employees by contract type (part time/full time) according to gender

There are no "non-guaranteed hours employees" in the organisation.

Recruitment, Training and Placement Initiatives in OJM

In 2022, Openjobmetis implemented a recruiting, training and placement project called "OJM - Business Campus". The project is aimed at recent high school/university graduates wishing to seize an opportunity for growth, young people without previous experience in the world of Employment Agencies wishing to embark on a career in HR, and people with a strong passion for the world of Human Resources and a strong predisposition for relationships

This initiative is aimed at training and recruiting sales figures and recruiters to be placed in the branches located throughout Italy and is promoted through an ad hoc communication campaign, including through social channels.

After an initial screening directly in the branch, the candidates undergo a further interview with the project team to verify their motivation.

Selected candidates begin the "Business Campus" programme, which includes a week of in-person training in Milan paid for by the Company. The training focuses on topics such as the world of employment agencies, contracts and labour costs, the sales process, digital recruiting, and the selection interview. More academic activities are complemented by practical simulations, role playing and sharing moments with testimonials from sport and entrepreneurship.

The second week instead involves on-the-job training in the branch alongside the salesperson and recruiter and with the support of a tutor who has been previously identified and trained.

At the end of the course, candidates are assessed and the most deserving are offered a six-month contract. In 2022, there were 19 participants in this project, of which 15 were placed for a 79% success rate.

5.1.2 Performance Assessment and Career Development

With a view to enhancing our resources and retaining our talents, the culture of "continuous feedback" has been shared within the Group, whereby each employee has feedback meetings with their reference person.

31.12.20 31.12.21 31.12.22
% Women Men Women Men Women Men
Senior Managers 100% 100% 100% 100% 100% 100%
Middle Managers 100% 100% 100% 100% 100% 100%
Office staff 100% 100% 100% 100% 100% 100%

% Breakdown of employees assessed by professional category and gender

Feedback moments are intended to stimulate constant and continuous discussion on performance, strengths, areas for improvement and short/medium-term goals and priorities. These meetings are also for discussing possible requests and training needs in terms of both technical and cross-cutting skills, which are essential to better manage one's areas of responsibility, and to foster growth paths and the acquisition of roles involving the coordination of resources and complex projects.

Career paths are promoted by the Department Manager on the basis of performance, achievements and the potential the person shows. The HR Department supports the Department Manager and the employee in identifying the most suitable training path to develop the skills needed for the new role (training or coaching) and in the follow-up phase.

In order to foster well-being, engagement and work-life balance, but also to cope with a labour market that has profoundly changed post-pandemic, in 2022 the Openjobmetis Group introduced the possibility for all employees to work remotely, in a structured manner. The introduction of "agile working" has proven to be an effective tool to attract talent, also because it is accompanied by digital investments in terms of both tools and training.

In order to preserve the continuous sharing, level of engagement, and sense of belonging of all staff, and to support managers in the remote management of their teams, several training activities via webinars were planned. In particular, there were People Management courses with a focus on feedback for Department Managers and Team Leaders, workshops on the use of Digital HR tools for recruiters and, for all network staff, webinars on the use of the recruiting platform.

Synchronous training courses on soft skills (Creating Effective Relationships, Conflict Management and the Importance of Feedback) and computer skills (Microsoft courses) were also made available to all employees who expressed interest. The proposed benefits are available to all company staff without distinction.

Lastly, it should be noted that the Group manages the transition of its staff towards retirement in accordance with the law.

Openjobmetis Group Incentive Scheme

Again in 2022, the Group confirmed an incentive plan that takes the form of a bonus pool, which is decided during Budget preparation and its payment depends on the achievement of a target EBITDA. The bonus system includes:

  • A bonus calculated on the basis of "quantitative" criteria, strictly linked to economic and financial performance, which will be paid when the target thresholds of the identified KPIs are reached. The bonus pool of each branch will be allocated on the basis of the results achieved. An "incentive curve" identifies the bonus percentage to pay out to team leaders and branches, taking account of the extent to which targets have been achieved.
  • A bonus calculated on the basis of "qualitative" criteria, at Management's discretion, aimed at rewarding performance not linked to economic-financial results (e.g., employee development, management of extraordinary projects, introduction of innovations enabling more effective and efficient management of activities)

The bonus system was presented to the staff concerned and the area targets were shared and discussed with the team leaders, who were also assigned qualitative goals relating to the management and development of staff and to feedback.

Also with regard to Head Office staff, the bonus system is conditional on the achievement of an EBIT-DA target and is calculated mainly on the basis of "qualitative" criteria such as the effective and efficient management of activities belonging to one's area of competence (as shared with the Manager during the "continuous feedback" meetings) and contribution made in the management of extraordinary projects.

In the following section, a quantitative and qualitative comparison is given of the efforts made by the Group in implementing the principles of meritocracy, fairness and transparency in managing its direct workforce.

The following table shows the percentage of employees that have received performance-related bonuses.

Female employees received 77.4% of the bonuses paid out in 2022. This gender-based preponderance is due to the higher number of female workers among the Group's employees. The incidence of incentive pay recipients is higher than in previous years, reflecting the Group's focus on stimulating its employees towards the achievement of a common corporate goal, while at the same time strengthening their sense of belonging.

Gender Pay GAP3

With a view to reducing the gender pay gap, from 2021 the Group has reported the ratio of women's and men's pay by level: Senior Managers, Managers (Commerce, Tertiary, Distribution and Services NCLC Middle Managers), Professionals (Commerce, Tertiary, Distribution and Services NCLC Level 1), and Office staff (Commerce, Tertiary, Distribution and Services NCLC Other levels). In the following graph, given 100% of men's pay levels for the years 2021 and 2022, the pay levels for women are made explicit.

Ratio of pay levels of women and men (100%) by professional categories - Year 2021/2022

Gender Pay Gap Indicators

No. 2021 20224
Women Men Total Women Men Total
Median 29,533 35,352 29,823 29,338 34,726 29,533
Average 32,347 42,271 34,461 31,966 41,650 34,120

As discussed above, the percentage of women employed in the Openjobmetis Group is 78% of the total company population. In order to make an assessment of the gender pay gap, the female average and median are lower than the male average and median because there are many men in top positions (managers and senior managers).

In the light of the analysis of the results that emerged, the Group is working to reduce the gap while promoting the concept of female leadership.

3 The gender pay gap indicates the difference in wages between men and women for the same occupation.

4 For the year 2022, the hourly average and median were calculated: Women's hourly median: 12.47 - Men's hourly median: 14.76 Women's hourly average: 13.59 - Men's hourly average: 17.71.

5.1.3 Training and Skills Development

Among the activities promoted by the Group in order to develop its human capital, also with a view to retaining and enhancing its talents, training activities are highly valued, not only of a technical-professional nature but also cross-cutting and in terms of soft skills. The Group has always considered professional training a priority, as it enables the personal and professional development and growth of the people who represent the fundamental asset for the business. From their first days with the company, all employees begin a training path that explores specific aspects of their role and the more general aspects of company policies and practices.

Openjobmetis S.p.A. is constantly engaged in defining training programmes aimed at the development and continuous improvement of staff. With a view to promoting open feedback, training planning is also carried out on the basis of internal surveys to collect the needs expressed directly by the staff concerned. Two surveys were carried out in 2022: a first survey addressed to the Department Managers at the administrative office in order to collect the training needs of the staff they coordinate, and a second survey addressed to all employees aimed at identifying IT training needs. These two surveys made it possible to enhance the year's training plan with dedicated interventions.

With this in mind, the Department Managers were asked to fill in a questionnaire aimed at highlighting the training needs for their team in terms of both technical skills and soft skills. From the analysis of the responses obtained, a training plan differentiated by need was devised, the main initiatives of which are highlighted below:

Designed from 2022 for Department Managers to enhance and empower themselves, stimulate and facilitate self-improvement and a sense of responsibility, and provide time management and employee management tools

Continuation of the people management course started in previous years with team leaders, aimed at continuous training of what has been learnt and at providing additional tools for team management

For new recruits located in branches throughout the country, the training course includes a presentation of the Group, the development of customer needs analysis sales techniques and selection tools, the analysis of procedures in the area of Safety and Quality, and the use of CRM management

The headquarters staff was involved in soft skills training courses including "conflict management" and "the importance of feedback", both structured with two three-hour sessions.

In line with its commitments to promote sustainable development, the Group has launched a series of activities to engage employees in and raise their awareness of ESG issues. In 2022, a "Saying Doing Living Sustainably" course was delivered to raise staff awareness of the impacts and responsible behaviour in the office.

64

The following tables show the number of training hours provided and the number of participants in the courses.

No. 31.12.20 31.12.21 31.12.22
Women Men Total Women Men Total Women Men Total
Senior Managers - 1 1 0 4 4 16 5 21
Middle Managers 317 237 554 718 558 1,276 908 571 1,479
Office staff 3,205 781 3,986 6,786 1,550 8,336 16,061 3,672 19,732
Total 3,522 1,019 4,541 7,504 2,112 9,616 16,985 4,247 21,232
Technical training5 769 183 952 779 151 930 1,972 595 2,567
Health and
Safety Training
950 309 1,259 1,326 369 1,695 2,644 776 3,420
Other training 1,803 527 2,330 5,399 1,592 6,991 12,369 2,876 15,245

Total training hours by role

5 Commencing from 2020, technical training only includes new recruits.

During 2022, a total of 21,232 training hours were delivered, more than double the amount in 2021 (9,616 hours), and far more than in 2020 (4,541 hours). It should be noted that an ad-hoc course (listed under "Other Training") was also delivered during 2022, administered to raise awareness among employees on cybersecurity in order to minimise the risks of potential hacker attacks, and all employees took an FAD course entitled "Italian Legislative Decree 231: The administrative liability of companies".

In 2022, the Group provided an average of 26.9 hours of training per employee, which is a marked increase compared to 2021 (12.5 hours). Starting in 2021, the delivery of courses was reformulated to be delivered remotely, a practice maintained for the year 2022.

No. 31.12.20 31.12.21 31.12.22
Women Men Total Women Men Total Women Men Total
Senior Managers - 0.5 0.5 - 1.3 1.3 16 1.7 5.3
Middle Managers 12.2 10.8 11.5 24.8 15.5 19.6 22.7 17.3 20.3
Office staff 6.5 7.0 6.6 12.2 10.9 11.9 27.9 25.9 27.5
Total 6.8 7.5 7.0 12.8 11.7 12.5 27.6 23.9 26.7

Average number of training hours by professional category

5.1.4 Welfare Initiatives

The Openjobmetis Group is implementing a series of welfare initiatives, aimed at improving not only work life but also the quality of private life of its workers with a view to enhancing its human capital and retaining its talents. Dedicated projects aim at fostering "work-life balance," which in recent years has become a key aspect for the employee and an attractive element for potential candidates.

The Group conducted an internal survey in 2022 to better understand the needs and expectations of its employees in relation to welfare policies. In the light of the results achieved, initiatives were implemented in the areas of work-life balance, employee support, care services, leisure and training.

Project dedicated to the collective and individual well-being of employees of Openjobmetis Group and their families

The main initiatives are listed below:

As of 1 April 2022, the meal voucher has been increased by €1.01 to a total value of €6.30; meal vouchers are also issued during remote work days

An agreement is in place with HomeCare, a project stemming from the cooperation between the Beccaria Centre and Family Care that guarantees a personal assistant (Family Assistant) to solve family needs, such as booking healthcare services, organising general and special transport, finding medical devices

A supplementary insurance policy is available for Middle Managers, which can also be extended to family members

"OJM Delivery" parcel and personal mail collection service: all employees have been allowed to use the Openjobmetis office as the delivery address for their private online purchases. The Company's Logistics Department is responsible for handling employee correspondence, from receipt and sanitisation to final delivery, as well as sending any returns

The Remigini project is for all parents of children starting primary school. Four hours of paid leave are offered on the first day of school.

In addition to the above, agreements have been made with partners such as:

  • Beccaria Laboratory in Varese for medical services
  • British Institute, which allows all Group employees to take advantage of a special discount for language courses, both face-to-face and online
  • Ennevolte, portal with discounts on tickets, travel, furniture and leisure activities
  • Bluvacanze for bookings with exclusive prices
  • "Economy" newspaper. All employees can receive a free annual subscription
  • Quanta Club Sports Club
  • Online Pilates sessions

In addition to the Welfare initiatives, the attention placed on employees is also emphasised by events focusing on their engagement.

The initiatives include moments of leisure, such as participation in sporting events, and occasions for sharing the business path. These include the quarterly "Number&Vision" meetings scheduled after the publication of results, in which the Chief Executive Officer comments on the Group's performance, achievements and future objectives, and "OJMeet - Lunch with the CEO", an opportunity for new hires to meet and ask the CEO himself questions in an informal setting.

5.1.5 Health and Safety

The Openjobmetis Group is committed to ensuring that occupational safety requirements, as well as proper ergonomic and environmental standards for office work, are met.

With respect to these issues, the Group has assessed all the risks and drawn up the risk assessment document required by art. 28 of TUS (Consolidated Law on Health and Safety) both for the operational offices and for every branch throughout Italy. The Model adopted by the Company allows it to identify any occupational risks and hazards and envisages the periodic updating of the risk assessment.

Openjobmetis has appointed a Prevention and Protection Service Manager provided with the necessary knowledge and technical skills. In accordance with the provisions of the Risk Assessment Document (DVR), health surveillance and first aid activities are formally defined by the coordinating company doctor and, for matters falling within their remit, by first aid operators.

In order to comply with the obligations under articles 38 et seq. of TUS (Consolidated Law on Health and Safety) on health surveillance at the operational offices and at all branches throughout Italy, a Coordinating Company Doctor (hereinafter also referred to as "CD") has been appointed. The CD, together with other competent company functions, deals with the implementation of the safety obligations and with risk assessment activities. The CD is also in charge of coordinating the company doctors located throughout the country, with a view to standardising the health protocol and ensuring a global vision of related problems.

In compliance with the requirements of art. 47 of the TUS (Consolidated Law on Health and Safety), Workers' Safety Representatives ("WSR") have been appointed and duly trained in accordance with art. 37 of the TUS.

The Group has established a specific protocol that involves both the physical fitness check-ups and training laid down by the law, as well as relative updates.

As of 2022, the Gallarate and Milano Assietta sites have been equipped with semi-automatic defibrillators, a fundamental measure for preventing cardiovascular risks. A number of reference persons have been appointed among the employees, who were trained through attendance of a BLSD (Basic Life Support and Defibrillation) course.

As far as injuries are concerned, four injuries were recorded in 2022, one at work (two in 2021) and three while commuting to work (two in 2021). There were 35 days lost due to accidents in 2022, compared to 113 days in 2021. In relation to direct staff, there were no cases of fatal accidents or occupational diseases in 2022. No accidents with serious consequences have been recorded over the past three years.

No. 2020 2021 2022
Injuries while travelling 2 1 3
Workplace injuries - 2 1
Total hours worked ('000) 1,080 1,201 1,231
Frequency index of
injuries while travelling
1.9 0.83 2.44
Frequency index of
workplace injuries
- 1.66 0.81

Injuries, hours worked and frequency index6

6 Frequency Index = (no. injuries * 1,000,000)/(total hours worked).

With regard to health and safety indices, the Group's severity index stood at 1.5 in 2022, compared to 0.7 in 2021. In 2022, one workplace injury occurred, with a frequency index of 0.81 (1.66 in 2021). The frequency index for commuting injuries rose from 0.83 in 2021 to 2.44 in 2022, due to the occurrence of two more commuting injuries than in 2021.

Although with more limited economic impacts than in previous years, 2022 saw an increase in the spread of the Covid-19 virus, especially in the early months of the year. The Group has taken steps to constantly and carefully monitor positive cases among its employees and their families, promoting remote work in these cases.

As adopted in previous years, automatic body temperature monitors and hand disinfectant gel dispensers remain at the entrances to the company offices. Daily masks are available for each employee. To better organise all operational aspects related to the Covid 19 emergency, an ad hoc e-mail address is active, to which all facility staff can send notifications of positive reports.

Outsourced Staff

5.2.1 Job Creation and Social Issues

The Openjobmetis Group stands at the door of the labour market, facilitating the matching of supply and demand.

5.2

Business generates value not only for the productive fabric but also for the entire community with which it interfaces. The flexibility guaranteed by temporary work in Italy today represents an effective solution in an increasingly unstable and complex labour market. The Group facilitates the relocation of workers and, at the same time, represents an excellent opportunity for the entry of young people into the world of work.

Openjobmetis S.p.A. provides its services mainly to private sector companies and covers all outsourced processes, from finding the professional figures required by the client to managing employment contracts, performing its activities by virtue of the permanent authorisation issued to it by the Ministry of Employment. The characteristics of its services are defined by Management and are in line with the UNI EN ISO 9001:2015 Quality Certification obtained both for the head office and the branches.

Family Care S.r.l. – Employment Agency offers family caregiver candidates the opportunity for a regular job, with all related employment protection. The family care sector is indeed widely exposed to irregular

work: it is estimated7 that about 60% of family caregivers working in Italy are not employed under a regular employment contract.

Moreover, thanks to outsourced work and to training incentives, Openjobmetis S.p.A. and Family Care

7 Source: The European House Ambrosetti

S.r.l. - Employment Agency contribute to identifying and developing highly specialised professional and technical figures, now a rarity in Italy.

The activities of Openjobmetis also indirectly favour stable employment. Many outsourced workers seconded at client companies are hired directly by the companies at the end of their temporary work period. During 2022, 2,557 resources were hired using this method, compared to 2,526 in 2021. Moreover, every year, Openjobmetis S.p.A. calculates the percentage8 of unemployed people who find outsourced employment after attending a profes-

sional course (training-related placement index). For the year 2022, this percentage stood at 46.21% as at 31 January 2023, compared to 40.17% as at 31 January 2022. The figure for 2022 will only be definitive in June 2023 as, in order to contribute to this statistic, recruitment can take place within six

8 The value is calculated according to the parameters laid down by Forma.Temp, as reported in the Handbook containing the operating notes for the management of the training activities financed by the Fund. In particular, the percentage indicates the ratio between the number of recruitments communicated within six months of the end of the course and the number of the students that received the certification of participation in professional courses. People with disabilities that took part in the courses are not included in the calculation, nor are those that did not receive the certificate.

months from the date of the end of the course. The Group believes that both the training-related placement index and the number of resources hired by client companies at the end of the secondment are representative of the added value that Openjobmetis S.p.A.'s business activity generates for the community.

Openjobmetis S.p.A. and its subsidiary Family Care S.r.l. - Employment Agency meet the client's needs while fully respecting the rights of the outsourced worker. In fact, outsourced workers are guaranteed the same rights, the same protection and the same pay, for the same tasks performed, as direct employees of the companies or families (in the specific case of

Family Care S.r.l.) to which the outsourced workers are seconded. Indeed, equal pay is one of the pillars of outsourced work in Italy and a right established by Italian Legislative Decree 81/2015 art. 35 paragraph 1 (for the entire duration of the secondment at the client company outsourced workers are entitled to the same economic and legal conditions as workers of the same level at the client company that carry out the same role) and by the national collective labour contract for employment agencies, art. 30 paragraph 1 (workers are entitled to the same conditions as employees of the user company of the same level, according

Work and Social Inclusiveness

Openjobmetis S.p.A. also works in the field of labour and social inclusion, upholding the dignity of work and the opportunity of employment for all individuals in accordance with the law and respect for the person, and condemning any form of labour exploitation of people, in particular the fragile, disadvantaged and minors.

The Group has launched a number of initiatives in this area. Some of the most significant initiatives in 2022 are described below.

WELCOME.

WORKING FOR REFUGEE INTEGRATION

In 2022 UNHCR-UN Refugee Agency awarded Openjobmetis the logo Welcome. Working for refugee integration, in recognition of the significant commitment shown in promoting specific interventions for the labour integration of refugees, asylum seekers and beneficiaries of protection

to the collective bargaining agreement applied to the same).

The Group and its staff act with transparency, fairness and respect for the human rights of all its stakeholders. The Group monitors this aspect also through the Outsourced Staff Management Policy, approved by the Board of Directors of Openjobmetis S.p.A. in February 2022. Openjobmetis is officially committed to promoting and supporting respect for human rights within its organisation and in its business relations, recognising this principle as an indispensable factor.

through internships and training programmes during the year 2021.

Between 1 December 2021 and 30 November 2022, 1,870 asylum seekers or beneficiaries of protection were included, including 315 women and 1,555 men. Those involved are distributed across the different age groups, with a particular focus on young people (424 between 18-25, 576 between 26-30). Reinforced by the activity undertaken also for the current year, in November 2022 the Group applied for the renewal of the recognition.

EXTRAPULITA

Openjobmetis S.p.A. decided to support this project for the reintegration into employment of socially weak persons, both Italian and foreign, with special focus on asylum seekers, holders of international and national protection.

ABANTU - LAI MOMO PROJECT

The Group collaborates with the associations Aban-

tu and Lai Momo to facilitate and promote social and labour inclusion for the achievement of the goals of the 2030 Agenda for Sustainable Development, with

particular attention to the objectives 1-No poverty, 5-Gender equality, 8-Decent work and economic growth, 10-Reduced inequalities.

BABELE A.P.S. PROJECT Social Promotion Association

A collaboration to facilitate and promote the social and labour inclusion of migrants, guests of the Sai/Siproimi Babele A.P.S. projects.

C.R.I. - MOI Compagnia di San Paolo Foundation

Openjobmetis S.p.A. started a partnership with C.R.I. to design and develop activities to promote the social and labour inclusion of applicants.

A.L.S. - Associazione Lavoratori Stranieri MCL Sicilia/ Umana Solidarietà - Companies of the Distretto DOP dei Fichi d'India

The Group started a partnership with MCL and Umana Solidarietà to design and develop activities to promote the social and labour inclusion of asylum seekers in Sicily.

NOWALLS

A partnership has been established with Nowalls, a Social Promotion Association, to design and develop activities to promote the social and labour inclusion of vulnerable people and migrants, following an Italian language learning and coaching course. Specifically, selection interviews were simulated, giving feedback and skills evaluation. Some of these profiles which were in line with customer requirements were placed with users.

Outsourcing Process

The management of outsourcing services is structured in the following areas:

  • managing business relations with clients (or "users")/client families (Family Care - Employment Agency)
  • recruitment, selection and training of temporary workers/family carers (Family Care - Employment Agency)
  • management of the mission
  • administrative obligations, during and after the mission.

In order to identify potential new clients, Openjobmetis S.p.A. resources constantly map the territory and continuously monitor the market. Once a new client is identified, it is contacted to identify its needs, analyse the intended working context, and together define the profile of the most suitable professional resource and plan the activities of recruitment and selection.

Following the positive outcome of the preliminary verification of the new customer's solvency, Openjobmetis S.p.A. searches within its database for professional profiles potentially responding to the end user's needs or, if the search is unsuccessful, it starts an ad hoc selection activity to identify a suitable profile.

In 2022, Openjobmetis S.p.A. introduced the "ATS - Applicant Tracking System" application, a valuable support in organising the various recruitment and selection phases, in the management of candidates, as well as in the overall HR activities. ATS reduces the time and costs of the process for attracting new resources, from the publication of the advertisement, to the automatic screening of CVs through to the interview stage.

The hiring of the resource is usually preceded by a further interview to be held directly with the client/ user family. Once the user expresses its approval of the resource indicated, the Openjobmetis S.p.A./Family Care - Employment Agency area branch, in close collaboration and with the support of the head office, carries out the administrative procedures for the definition of the outsourcing contract, which include the formal conclusion of a temporary or permanent contract with the selected resource and a commercial outsourcing contract with the client.

Each branch plays an essential role in the management of the client. In particular, it verifies the client's satisfaction with the employed resource by means of:

  • the analysis of complaints or reports by either the client or the outsourced workers
  • information acquired by the Management during meetings with key clients.

The "Futurando" initiatives involving high school and university students deserve mention. In particular, seminars and training sessions with Recruiter Specialists and the management of client companies are organised for the first category. In the university context, the Group participates in company-specific Career or Recruiting Days and offers potential assessment sessions with tests on interpersonal skills and project work.

This format makes it possible to build synergies between the world of work and the world of business, increasing young people's awareness of their employability and their level of spendable skills in an increasingly dynamic, competitive and international context.

Outsourced Workers in Numbers9

In 2022, the Openjobmetis Group employed around 61,000 people, confirming that it plays a central role in matching supply and demand in the world of work. The following tables show the main characteristics of the Group's outsourced workers between 2020 and 2022.

Outsourced workers by gender

% 31.12.20 31.12.21 31.12.22
Women 44.2% 44.5% 46.2%
Men 55.8% 55.5% 53.8%

In 2022, 53.8% of temporary agency workers were male, compared to 46.2% female, the incidence of which was slightly up on the previous year.

All outsourced workers are hired in compliance with the applicable collective bargaining agreement. The most significant national collective labour contracts in terms of outsourced workers over the years have been the following: commerce, engineering, tourism, food, cleaning services, rubber, textiles, wood and furniture, public enterprises and haulage.

Due to the special nature of the service in 2022, approximately 91.9% of outsourced workers had a fixed-term contract10, keeping the incidence almost in line with 2021 (91.4%).

Active missions by professional category

% 31.12.20 31.12.21 31.12.22
Family Caregivers 5.0% 4.8% 6.4%
Office staff 23.8% 30.1% 37.0%
Manual workers 71.2% 65.1% 56.6%

In 2022, 56.6% of the outsourced workers belonged to the professional category of Manual workers, while the remaining part belong to the category of Office staff, which represents 37.0% of the total, and to the category of Family caregivers, equal to 6.4% of the total. The graphs below show gender distribution among the different profiles. There are no significant deviations over the years between the different categories, although the proportion of women in the office staff category shows a continuous increase over the years, from 70% in 2020 to 77% in 2022.

10 The values reported were calculated on the basis of the number of active missions, i.e., the total missions in the reporting period. 9The data on outsourced workers were counted with reference to their tax codes, counting those who carried out at least one mission in the year in question, excluding the information on 'active missions by professional category'.

Openjobmetis also contributes to the integration of workers of non-Italian nationality, which represent around 23.5% of outsourced workers seconded in 2022 (21.8% in 2021), as shown in the following table.

Outsourced workers by nationality

% 31.12.20 31.12.21 31.12.22
Italy 78.0% 78.2% 76.5%
Rest of the EU 6.8% 5.4% 5.3%
Rest of the world 15.2% 16.4% 18.2%

Finally, almost half of the average outsourced workers in the year belonged to the age group up to 29 years old (47.3%), an indication of the positive contribution of Openjobmetis to the creation of jobs in the youngest segment of the population, which has historically always had a higher unemployment rate in Italy (in December 2022 the youth unemployment rate stood at about 22.1%, according to ISTAT). 41.1% are between 30 and 50 years old. Only 11.6% of workers are above 51 years of age.

Outsourced workers by age range

% 31.12.20 31.12.21 31.12.22
≤ 29 years 40.1% 45.0% 47.3%
30 - 50 years 45.9% 42.9% 41.1%
≥ 51 years 14.0% 12.1% 11.6%

5.2.2 Workplace Safety

As regards the principles of conduct and workplace health and safety responsibilities with regard to outsourced workers, having greater knowledge of its working environment and organisation, the user business is able to control the risk factors that affect the outsourced worker. For this reason, the client is usually requested to specifically and effectively inform, train and instruct the outsourced workers supplied during the mission. The fulfilment of the obligations on matters of safety are, in fact, normally placed under the responsibility of the user business. In any case, as established by the category collective labour agreement, upon being employed and before the employee's mission at the user company, Openjobmetis S.p.A. provides each outsourced worker with the "Workplace safety notice for staff" (Italian Legislative Decree 81/2008 as amended) in order to increase the level of awareness of outsourced staff as regards the protection of workplace health and safety at the user company

In some cases, or following specific agreements with the client, Openjobmetis S.p.A. organises training on Health and Safety in the Workplace through qualified third parties.

The following table shows the number of accidents by type and the relevant frequency index.

No. 2020 2021 2022
Injuries while travelling 101 182 187
Workplace injuries 507 865 686
Fatal injuries 2 - 2
Total injuries 610 1.047 875
OF
WHICH
IInjuries with serious consequences
12
2 - 2
Total hours worked ('000) 22,627 34,491 35,580
Frequency index injuries while travelling 4.5 5.3 5.3
Frequency index workplace injuries 22.4 25.1 19.3
Frequency index fatal injurie 0.1 - 0.1
IFrequency index total injuries 27.0 30.4 24.6
Frequency index injuries with serious consequences 0.1 - 0.1

Total injuries, hours worked and frequency index11

11 Frequency Index = (no. injuries * 1,000,000)/(total hours worked).

12 In 2020, both injuries with serious consequences occurred at the workplace.

During 2021, the number of accidents per million hours worked stood at 30.4 compared to 27.0 in 2020, returning to around pre-Covid levels (29.2 in 2019). In 2021, there were no fatal accidents involving outsourced staff seconded to user companies (compared with two fatal accidents in 2020).

Occupational diseases

% of total 31.12.20 31.12.21 31.12.22
outsourced
workers
Women Men Total Women Men Total Women Men Total
Occupational
diseases
0.047% 0.033% 0.039% 0.011% 0.035% 0.024% 0.000% 0.046% 0.025%

The total incidence of occupational diseases in 2022 is in line with the previous year. In 2022, the absenteeism rate¹³ among outsourced workers was 4.50%, up compared with 3.37% in 2021.

5.2.3 Outsourced Worker Training

Openjobmetis S.p.A. and Family Care S.r.l. - Employment Agency provide candidates and outsourced workers, on both temporary and permanent contracts, with all the training they require to improve their skills and be integrated more easily in the world of work. This training is promoted by the Fund for the professional training of temporary workers, Forma.Temp, the bilateral entity whose activities are controlled and supervised by the Ministry of Employment and Social Policies. Forma.Temp is financed by the contribution, equal to 4% of taxable income for welfare purposes, of workers hired on temporary and permanent outsourcing contracts. On the basis of the Forma.Temp Handbook, for the purposes of financing, the training must be delivered by entities included in the lists of the Fund itself. These entities are subject to the control of the Forma.Temp Fund through appropriate audits.

None of the courses involve costs of any kind for the participants. The identification of the subject matter of the training courses, organised with the financing of the Forma.Temp Fund, is closely tied to the needs of the labour market or the individual user company. Indeed, should it be necessary or specifically requested by the client, selected candidates may be asked to take part in appropriate professional training courses aimed at providing these subjects with the expertise they need to conduct the activities, including at the premises of the end client. The contents and organisational aspects of the courses (duration, hours, location) are decided by Openjobmetis S.p.A., Quanta S.p.A. and by Family Care S.r.l. - Employment Agency; with regard to the first two, general Employment Agencies, generally in agreement with the client, on the basis of its specific and actual requirements.

No. 31.12.20 31.12.21 31.12.22
Outsourced workers 36,236 57,548 68,576
Unemployed 25,530 47,289 59,767
Total 61,766 104,837 128,343

Total training hours

Overall, more than 120,000 training hours were provided in 2022, an increase compared to 2021 (+22.4%): 46.6% of the training hours provided were for unemployed workers. The increase in total training hours is attributable, in part, to the easing of the measures to limit the spread of covid-19, which allowed a return to normal daily routine, and also to the increase in the demand for outsourced workers compared to the previous year.

13 For the purposes of the calculation, the hours of illness, accidents, maternity, Italian Legislative Decree 104, breast-feeding, blood donation, matrimonial leave and leave of various types were considered.

Students

No. 31.12.20 31.12.21 31.12.22
Total Women Men Total Women Men Total
Outsourced workers 2,122 1,929 1,332 3,261 1,766 1,258 3,024
Unemployed 4,120 2,996 2,144 5,140 3,484 2,480 5,964
Total 6,242 4,925 3,476 8,401 5,250 3,738 8,988

Exactly as discussed above, the number of students increased from 8,401 in 2021 to 8,988 in 2022. On the start date of the courses, most of the students were unemployed (66.4%) with the remaining 33.6% outsourced workers.

The courses provided involved various work sectors. The Regulations lay down four types of training for outsourced workers on temporary contracts¹4.

Basic training

Occupational diseases

diseases 0.047% 0.033% 0.039% 0.011% 0.035% 0.024% 0.000% 0.046% 0.025%

31.12.20 31.12.21 31.12.22

Women Men Total Women Men Total Women Men Total

% of total outsourced workers

Occupational

The activities financed within this type of training aim to transfer and develop basic skills to improve the employability of human resources. These short programmes regard the transfer of across-the-board skills that can be used in any work context. This category includes training courses on workplace safety, foreign language courses and computer courses. The targets are the unemployed, first-time jobseekers and workers with temporary outsourcing contracts.

Professional training

Professional training is aimed at the creation of skills or professional specialisations. It is the most significant type in terms of economic resources used. It is a very effective instrument for the process of matching the supply and demand of labour. Qualification, requalification, specialisation and updating training courses fall under this category.

This type of training may also involve the direct personnel of the user company in the role of teachers. This enables the placement of resources specially trained for the company in question which, ready to begin right away, require less training on the job.

On the job training

On the job training is designed to help outsourced workers during the first phase of a new work placement and mainly aims to match the worker's professional skills with the main requirements of their role. This takes place through educational activities accompanied by a tutor within the user company anxd monitored by an external mentor.

Training for permanent employment

This type, which incorporates all three training types outlined above, is reserved for workers hired on permanent outsourcing contracts.

The following tables illustrate the training activities provided by the Group, which include both the training hours provided, divided by type, and the number of participants on these courses.

14 The Memorandum of Understanding for renewal of the National Collective Labour Contract for Employment Agencies entered into by the Social Partners on 21 December 2018 provided for the "Temporary Work training fund" to be used for delivering training to audiences other than those established, up to a maximum amount of 60% of available resources as at 31 December 2018 in the "Temporary Work training and supplement to income" account of each Employment Agency.

Training hours by type (temporary)

No. 31.12.20 31.12.21 31.12.22
Basic 1,562 3,536 3,540
Professional 26,450 45,966 59,448
On the job 12,400 22,660 20,106
Total 40,412 72,162 83,094

The number of training hours provided to outsourced workers on temporary contracts grew by 15.2% in 2022 compared to the previous year, particularly with regard to professional training. At the same time, the training hours provided to outsourced workers hired on permanent contracts in 2022 increased by 38.5% compared to 2021, as can be seen in the following table.

Training hours by type (permanent)

No. 31.12.20 31.12.21 31.12.22
Mentoring 14,294 18,321 33,784
Basic + professional 7,061 14,354 11,465
Total 21,355 32,675 45,249

Training hours by type (temporary) Training hours by type (permanent)

The following tables show the number of students by type of course, with both permanent and temporary contracts. In 2022, students hired on a temporary basis grew by 12.1% compared to 2021, while those on permanent contracts increased by around 13.5%.

Students by training type (temporary)

No. 31.12.2020 31.12.2021 31.12.2022
Women Men Total Women Men Total
Basic 681 528 418 946 596 415 1,011
Professional 3,926 2,805 1,870 4,675 3,218 2,317 5,589
On the job 508 588 513 1,101 552 383 935
Total 5,115 3,921 2,801 6,722 4,366 3,169 7,535

Students by training type (temporary)

Students by training type (permanent)

No. 31.12.2020 31.12.2021 31.12.2022
Women Men Total Women Men Total
Mentoring 511 507 348 855 504 336 840
Basic + professional 616 497 327 824 380 233 613
Total 1,127 1,004 675 1,679 884 569 1,453

Students by training type (permanent)

The identification of the subject matter of the training courses financed by the Forma.Temp Fund is closely connected with the needs of the labour market or the individual user company. The courses concerned different work sectors, including: footwear, leather goods, welding, and advanced information technology.

The training of retail personnel, tax operators and various call centre operators is also under continuous development. All these courses have obtained a high level of satisfaction among participants and led to good results in job placements.

Finally, it should be pointed out that appropriate training courses are provided for disadvantaged categories. In 2022, 250 hours of training were provided (compared to 442 in 2021), in correlation with the training requests from our client companies, for a total of 10 students in 2022 and 18 in 2021. In 2022, the company made room for courses for prisoners, aimed at their reintegration into community life and specifically into the world of work.

Commitment to Society

Industrial Relations and Trade Associations

6.1

The management of relations with Trade Union Organisations and with trade associations is of fundamental importance for Openjobmetis S.p.A.'s business continuity. The excellent relations between the Company and these stakeholders are a guarantee of its commitment to conducting its activities in accordance with the rules of the specific employment sector and to fully safeguarding the rights of its outsourced workers.

The responsible company office manages direct relations with Assosomm and the national representatives and general secretaries of the trade union organisations.

Openjobmetis S.p.A. (as well as Family Care S.p.A. - Employment Agency) is a member of Assosomm, one of the Italian Associations of Employment Agencies. The Company actively collaborates with the association's initiatives, sharing its aim of providing and receiving utmost assistance in operational, legal and contractual terms regarding the petitions of all the Employment Agencies. Since 2020, industry work groups have been set up, which hold monthly meetings, except in urgent cases. Each group includes an Openjobmetis representative and is coordinated by the Labour Consulting office. Furthermore, Openjobmetis is also a member of the Joint Contractual Commission, which meets monthly to clarify any interpretative doubts regarding the sector National Collective Labour Contract. During 2022, the Trade Union Delegation for the renewal of the sectoral collective agreement was also formed, in which we were asked to participate for the second consecutive renewal.

The main meetings with the trade union organisations concern the procedures for relocating outsourced workers on permanent contracts or regard economic requests almost always linked to economic issues not communicated to Openjobmetis S.p.A. by clients and established by their supplementary contracts.

Support for the Community

Openjobmetis S.p.A. was established as a company capable of acting in close synergy with the different areas in which it operates. In close contact with the local communities, the Company, with all its Subsidiaries, is driven to meet the distinctive features of the cities in which it operates and the people actively involved in cultural, social and sports associations. Considering listening as a value at the basis of its calling as a service company, Openjobmetis S.p.A again found in 2022 numerous ways to nurture not only the world of work, but also the social economy within which candidates and companies are called upon to move today. Some of the most important initiatives conceived and developed in 20221 are listed below:

URBAN AWARD

As a partner, Openjobmetis S.p.A. supported the 2022 edition of the Urban Award, conceived by Viagginbici. The aim of the initiative is to promote sustainable mobility and reward virtuous Municipalities that submit innovative projects and encourage the increasing use of environmentally friendly transport, such as bicycles and scooters. For the second consecutive edition Openjobmetis - always attentive to issues of inclusiveness thanks to its subsidiary Seltis Hub and its business line Jobmetoo - proposed establishing 'Jobmetoo Special Mention,' an award dedicated to the Municipality that has most distinguished itself for the inclusive mobility initiatives presented.

DYNAMO CAMP

In parallel with the 2022 Christmas holidays, Openjobmetis S.p.A. made a donation to the Dynamo Camp NPO, the first camp in Italy designed to host ill children and youngsters receiving treatment or during the post-hospitalisation phase.

ORGOGLIO VARESE

Openjobmetis S.p.A. joined Orgoglio Varese, a project created to support sports in the Varese area, starting from the main sports club (in terms of community of fans and history), i.e., Pallacanestro Varese, through to amateur and youth clubs. Through tangible economic support, we give value to the commitment of many young people and sportsmen/women.

1 Total donations relating to the projects amount to around Euro 308,000.

SUMMIT CONFINDUSTRIA BRESCIA

Openjobmetis S.p.A was at the side of Confindustria Brescia during the 12th edition of SummIT, the annual appointment with innovation and digital technologies promoted by the Tertiary Sector of Confindustria Brescia. 'Beyond the Pillars of Hercules. Or rather, journey into the dematerialisation of business': this was the title of the 2022 edition, which emphasised the continuous evolution of digital technology that has been occurring for years now and which has slowly moved from being a mere accessory of reality to playing a fundamental role in our daily lives and also in being businesses.

LITTLE TENNIS CHAMPIONS

Openjobmetis is the "MAIN SPONSOR" of Tennis Foundation and the LITTLE TENNIS CHAMPIONS Project. This initiative with a social purpose was launched in 2001 and is aimed at Italy's best young tennis players, with a programme targeting 20 talenLa Castellina farm in Faenza. A project also arose from this idea, related to thinking sustainably about corporate gifts, aimed at both employees and stakeholders outside the organisation by creating an exclusive gift box, customised with the Group's brands, containing honey from the adopted apiaries. In addition, a landing page has been created where visitors can observe the adopted apiaries: the health of the precious insects can be followed over the course of the year (data on humidity, temperature, sound and weight of the bee population are collected via GPS).

TRAINING COURSES FOR PEOPLE SEEKING OLITICAL ASYLUM

Family Care S.r.l has gained significant experience in the implementation of training courses for family carers, reserved for people seeking political asylum. The projects counted hundreds of trainees, involving several organisations and cooperatives. The

ted boys and girls under 14 from families that cannot afford a highly specialised tennis course for their youngsters. The 2021 edition was the première of the programme, which in 2022 awarded 12 scholarships to as many young people in a format that guarantees technical and tactical tennis training, athletic preparation, mental coaching and participation in international Tennis Europe tournaments.

OPENJOBMETIS APIARIES

Openjobmetis S.p.A considers environmental protection a fundamental objective of the company and aims to promote a green approach through the fruitful management of relations with the various stakeholders. In particular, it is committed to creating awareness and motivating its employees to take personal responsibility for respecting the environment in their daily activities, through the promotion of good practices. In line with this trend, Openjobmetis S.p.A has chosen to adopt 500,000 bees in collaboration with Beeing, a start-up from Cesena that studies technological solutions applied to the world of beekeeping. The ten hives are located at the first edition of the School ran from autumn 2021 to spring 2022, and ended with a total of around 200 trained carers. Of these, more than 65% were hired on fixed-term contracts immediately after the end of the course and about 70% are still employed on permanent contracts today. The courses take place directly at Family Care locations and have an average duration of 144 hours, spread over four weeks of attendance from Monday to Saturday. Expert figures such as social and health workers, psychologists, nurses and nutritionists are involved as lecturers with the task of supplementing the lessons also from a practical point of view, e.g., with regard to aspects of hygiene and care of the person and the environment in which they live.

TAXI CON IL CUORE (TAXIS WITH HEART)

Thanks to this initiative, the subsidiary company Family Care S.r.l. dedicated to caring for the elderly has provided free taxi rides together with Radio Taxi Varese throughout the year to the nearest vaccination centres in the city of Varese. Family Care later expanded the service by offering the same opportunity to all over-70s for any medical need. Specialist visits, rehabilitation treatments, operations: for all these care needs, the elderly community has been able to count on Taxis with Heart in Varese, under the operational management of the city's Family Care branch.

MILAN DIGITAL WEEK 2022

Participation of the subsidiary Lyve S.r.l. in the digital talk show dedicated to promoting good practices to ensure sustainability and inclusion in the world of work and training.

SOLIDARITY TOY HOUSE OF VARESE

The Openjobmetis office of Gallarate took part in the #OJMTOYS initiative, a collection of new or used toys for the Casa del Giocattolo Solidale di Varese (Solidarity Toy House of Varese), a volunteer organisation that donates educational material, childcare articles and play and study support activities to children and

young people living in situations of social hardship or economic difficulty.

STRAWOMAN

As part of the #OjmWalk - Benessere e Divertimento! (Well-being and Fun!) initiatives, the series of events and activities dedicated to employees to cover many kilometres, visit numerous itineraries and share new moments, some colleagues from the Openjobmetis Gallarate office took part in the non-competitive walk-run in Monza dedicated to women, under the banner of passion for sport and fun. Strawoman was created to support the 'Pink Union' projects of the Humanitas Foundation for Research for the study of female diseases.

MANI TESE - The entire corporate population could volunteer in laFeltrinelli bookshops in December to support the development projects in the South of the World of the non-profit organisation Mani Tese, which has been fighting for social, economic and environmental justice in the world for over 50 years. All employees were able to participate by dedicating four hours during their workday to the 'Much more than a gift pack' project, joining the thousands of volunteers who for 14 years have been wrapping gifts for customers in more than 70 bookshops throughout the country to support projects that ensure the safety, autonomy and emancipation of women in Benin, Burkina Faso and Guinea-Bissau.

On 6 December 2022, Openjobmetis S.p.A. was awarded the Welfare Champion award for the year 2022 by Welfare Index PMI, which recognises companies whose welfare measures are particularly extensive, innovative and thus capable of responding to employees' needs, creating a positive social impact on the corporate community and beyond. Openjobmetis S.p.A was also awarded Special Mention in Community Welfare for the Parco dei Nonni (Grandparents' Park) project, an exclusive healing garden for the elderly set up next to the Estensi Gardens in Varese, at the behest of the subsidiary Family Care, an employment agency specialised in the field of family assistance in the home and hospital sector.

The Supply Chain

As specified in the Code of Ethics, the Openjobmetis Group requires its suppliers and collaborators to adopt legal and ethical conduct in compliance with internationally recognised standards and principles on the treatment of workers, with particular regard for the protection of the fundamental human rights, the prohibition of discrimination, the protection of children, the prohibition of forced labour, the protection of trade union rights, the protection of health and safety in the workplace, respect for working hours and the principle of equal pay and respect for the environment. Currently, the Openjobmetis Group has more than 3,100 suppliers. To illustrate the Group's supply chain and the main types of suppliers involved, the following table shows, in percentages, the breakdown of the Group's suppliers as at 31 December 2020 - 2021 and 2022, with reference to the acquisition value of the supply. As shown by the table, and in line with the reference sector, most purchases involve amounts of less than Euro 1,000/year. Furthermore, the Group's main purchases concern professional, consultancy and training body services and are provided by entities that operate in Italy.

Supplies by purchase value

31.12.20 31.12.21 31.12.22
≤ 1,000 € 58.0% 56.8% 64.2%
1,001 € - 10,000 € 24.2% 21.9% 20.53%
> 10,000 € 17.8% 21.3% 15.26%

The choice of suppliers and collaborators is made by paying attention to specific technical and professional requirements, to environmental, reputational, anti-corruption and social aspects and to respect for human rights, and identifying the supplier or collaborator from a shortlist of possible suppliers according to criteria of impartiality, reliability and cost-effectiveness. A supplier accreditation process supports this activity of selecting and verifying supplier requirements. It was adopted at the end of 2017 and, through the completion of a dedicated questionnaire, is aimed at verifying the requirements and characteristics of the most significant suppliers. Since 2018, the accreditation questionnaire submitted to suppliers prior to the signing of the purchase contract also includes questions on environmental and social issues (e.g., whether they have environmental certification, a code of ethics, whether they have adopted an organisational model pursuant to Italian Legislative Decree 231/01, whether they draw up a social report, etc.). In addition, with a view to promoting and enhancing the area in which the registered office (Milan) and operational headquarters (Gallarate, VA) are located, and in order to minimise the environmental impacts related to the movement of goods and people, whenever possible the Department Managers opt for suppliers operating in that area. When the checks have been carried out and the accreditation form

submitted, the supplier is considered "accredited."

The Group believes that the activities performed by each supplier must be carefully supervised by each individual department manager in question in order to prevent inefficiencies, anomalies and problems. In this respect, the supplier's performance is monitored in order to check for deviations from the mandatory requirements through:

  • detection of serious breaches or non-conformities
  • loss of the prerequisites required of the supplier
  • problems of an ethical/reputational nature

In any case, in addition to the criteria indicated, each Department Manager must consider possible evaluation elements including the supplier's exclusivity, professional references or titles, availability for emergency interventions, availability throughout the territory, technical assistance, flexibility - completeness of the documentation provided, the supplier's performance compared to that of competitors

The supplier management process is also governed by the Supplier Policy that the company adopted at the beginning of 2023, identifying the principles that govern the selection and management of its suppliers, considering them as reference partners for the achievement of the set results.

Environment

7

All organisations should reflect on topics such as emissions, climate change and the consumption of natural resources. Specifically, it is necessary to evaluate the impacts that business activities have on the external environment in detail. Considering the type of services offered, the activities of the Openjobmetis group have limited environmental impacts in terms of energy consumption, greenhouse gas emissions and the consumption of natural resources. However, the Group makes an effort every day in carrying out its activities to ensure that energy consumption is reduced and that rules to protect the environment are continuously respected, as well as fostering a culture of respect for the environment.

Some initiatives aimed at reducing environmental impact and developing employee and contract worker awareness with respect to these matters are listed below:

  • safeguarding of the environment as a topic laid out within the Code of Ethics;
  • drafting and action of an Environmental Policy;
  • initiatives aimed at minimising environmental impact:
    • installation of new LED lamps in all newly

opened branches, when possible;

  • use of IT platforms that make it possible for customers to choose to enter into digital contracts with outsourced workers. The same procedure may also be used to send payslips to outsourced workers, who can decide to receive them via email instead of picking up the hard copy at the branch;
  • supply of FSC (Forests for all forever) certified paper for the Group, highlighting its commitment and rigour with regard to environmental issues;
  • in order to safeguard the environment, the usual plastic cups at the water stations located on the various floors of the head offices have been replaced with other recyclable and environmentally-friendly paper cups;
  • to encourage zero-impact travel by its employees, Openjobmetis has equipped its head offices with electric bicycles and scooters which staff can book and use free of charge;
  • provision of an environmental training course for the benefit of all employees;
  • waste separation and disposal in accordance with the law with particular reference to paper, printer toners, iron, wood also through accredited suppliers.

In 2021, Openjobmetis S.p.A. hired a Mobility Manager in order to promote and implement measures to organise and manage the mobility needed by human resources. The ultimate goal is the structural reduction of the environmental impact of vehicle traffic in urban and metropolitan areas caused by the travel needs of employees. Openjobmetis S.p.A thus developed a sustainable mobility project with the aim of optimising internal travel for employees at the Gallarate site by making home-to-work journeys more efficient.

A survey on the demand for mobility was submitted to the employees of the Gallarate office in 2022, whose participation was very significant, convinced that strategic choices for this issue can only start from an analysis of the data and the wishes of the people concerned. The information collected concerns the type of transport used to travel to work (private car, company car, type of engine), the distance travelled and the reasons behind the choice.

Two elements emerged from the analysis that mark a first step towards more sustainable forms of mobility. In fact, according to the questionnaire, carpooling appears to be one of the forms most valued by employees for a possible change in their home-work journeys and, compared to 2021, albeit to a small extent, the company population has started to make concrete use of both carpooling and carsharing.

Taking into account the needs and the effectiveness of the measures, the company has established an action plan, including the implementation of an economic incentive system for carpooling, an informal matching service for the formation of teams also in the area of carpooling, and maintaining the remote-work policy transversally.

With regard to this last aspect, the company estimated through a study that emissions were saved due to the exclusive effect of agile working, i.e., its effect in the absence of further sustainable mobility measures compared to a scenario in which employees travel to the office every day. In the worst-case scenario, yearly CO2 savings were quantified from a minimum of 14,380.04 kg/y to a maximum of 41,890.13 kg/y1.

In 2023, the company plans to promote a sustainable mobility awareness and education campaign. Water consumption is not considered by the Group to be a significant factor since it is only used for sanitary purposes. However, also in this case, Openjobmetis acts promptly in the event of notifications of possible faults in its offices and branches.

With regard to the production of waste, this is generally very limited. For the most part paper is consumed and separate waste collection depends on the methods used to manage condominiums or the local municipality. Any superfluous wood, paper and iron is disposed of in the materials deposit through a qualified supplier. Finally, spent printer toner and cartridges, produced by the personnel of the Group's head office and branches, are disposed of in accordance with current regulations.

It should be noted that Lyve S.r.l. - 50.66% controlled by Openjobmetis S.p.A. - received Carbon Neutral Certification from Climate Partner once again for year 2022, limited to the delivery of online courses.

1 Calculated using the distance-based method for category 7 of the GHG technical guidance (Greenhouse Gas Protocol)

The Group's Car Fleet

At the end of the year, the fleet consisted of a total of 309 cars compared to 307 in 2021, of which 304 were leased and five were owned, more or less in line with the previous year. In its journey towards greater sustainability, the Group has decided to make its fleet more efficient with a view to reducing its environmental impact. In fact, the number of hybrid cars increased to 26 in 2022, from 10 in 2021, and two electric-petrol mod. PHEVs with an electric charging cable boasting low CO2 emissions were added. In addition, the number of petrol cars increased from 20 in 2021 to 48 in 2022. All remaining vehicles are diesel (including four "mild hybrids").

With regard to the use of electric cars in the company fleet, the Group has tested this type of vehicle in the recent past, and in the next few years will evaluate its introduction in view of the technological evolution of vehicles and the greater diffusion of recharging stations.

Consumption and Emissions

The Group is committed to limiting its energy consumption. The main energy sources consumed are electricity and natural gas: the consumption of electricity mostly consists of lighting and the air-conditioning of administrative offices and the branches located throughout Italy; the consumption of natural gas, on the other hand, is linked to the heating of administrative offices and branches.

Udm 31.12.20² 31.12.21 31.12.22
Electricity MWh 725.1 742.9 1.078.5
Natural gas 89.209 90.217 83.374
Electricity GJ 2,610.2 2,674.4 3,882.6
Natural gas3 GJ 3,514.8 3,554.5 3,374.4
TOTAL GJ GJ 6,125.0 6,228.9 7,257

Energy consumption

2 The end-year figure was estimated by using the partial October figures for electricity and September figures for natural gas. 3 On the basis of an average upper calorific value 39.4 MJ/MC.

In 2022, the Group consumed around 1,078.5 MWh of electricity in its headquarters and branches, higher than the previous year's figure (742.9 MWh). The change is mainly due to the impacts of the Covid-19 pandemic during the previous years, as 2022 saw an almost complete return to in-person work. As regards natural gas, consumption came to 83,374 cubic metres, less than the 2021 figures (90,217 MWh).

The Group has quantified the greenhouse gas emissions associated directly or indirectly with its typical activities. Its Scope 1 and Scope 2 greenhouse gas emissions are reported below.

Greenhouse gas emissions4
UoM
31.12.20
31.12.21
31.12.22
Scope 1 tCO2 1,568 1,459 1,414
Scope 2 tCO2 206 192 279
Total tCO2 1,774 1,650 1,693

4 For the calculation of the emissions of CO2 deriving from the consumption of natural gas and electricity the national standard parameters defined by ISPRA were used. For the calculation of the CO2 deriving from the corporate fleet, the average emissions factors of ISPRA were used, updated based on the last available version on the website ( http://www.sinanet.isprambiente.it/it/sia-ispra/fetransp/).

All emissions deriving from assets possessed or controlled by the Group were considered to be part of Scope 1. The calculation includes tons of CO2 produced by the use of natural gas and the cars in the fleet, including both owned and rented vehicles, the latter of which are controlled by the Openjobmetis Group. It should be noted that during 2022, approximately 315,000 litres of diesel and approximately 73,000 litres of petrol were consumed by the Group's vehicle fleet. Emissions deriving from the production of electricity consumed by the Group come under Scope 2 since the calculation includes emissions for which the organisation is indirectly responsible.

CO2 emissions (2022)

In 2022, the Group's overall Scope 1 emissions were an estimated 1,414 tons of CO2, a slight decrease compared to 2021 (1,459 tons of CO2), thanks to a less polluting car fleet. Scope 1 (direct) greenhouse gas emissions account for 83.5%, while Scope 2 (indirect) emissions made up the remaining 16.5%. As regards the consumption of paper, FSC-certified paper is the main type used by the Group.

Paper consumed5
UoM 31.12.20 31.12.21 31.12.22
FSC paper t 19.8 21.0 15.9
Virgin paper t 1.8 3.9 12.4
Recycled paper t - - 0.7
Total t 21.6 24.9 29.0

5 Volume procured during the reporting period.

The Group consumed 29.01 tonnes of paper in 2022, approximately 4 tonnes more than the previous year. The figure reflects the almost complete recovery of work in the offices and the increased workload following the acquisition of the Quanta Group in 2021. In the year 2022, the energy crisis and the Russia/Ukraine conflict caused a crisis in paper production. The Openjobmetis group was forced to temporarily shelve its intention to use only FSC-certified paper for digital printing. FSC paper still remains the most purchased type with 15.9t. Furthermore, the additional 8.69t. of virgin paper purchased over 2021 is EU ECOLABEL certified.

8 GRI Content Index

Statement of use Openjobmetis S.p.A prepared this report "in accordance"
with the GRI Standards for the period 1 January 2022 - 31 December 2022
GRI 1 used GRI 1: Foundation 2021
GRI STANDARD/ DISCLOSURE LOCATION OMISSION
OTHER SOURCE REQUIREMENT(S)
OMITTED
REASON EXPLANATION
General disclosures
GRI 2:
General
2-1 Organizational details 2.1 The Group, page 16
Disclosures 2021 2-2 Entities included in the
organization's sustainability reporting
1. Methodological Note, page 10
2-3 Reporting period,
frequency and contact point
1. Methodological Note, pages 10-11
8. Contacts, page 106
2-4 Restatements of information 1. Methodological Note, page 10
2-5 External assurance 1. Methodological Note, page 11
Report of the Auditing Firm of the
Consolidated Non-Financial
Statement, page 110
2-6 Activities, value chain and other
business relationships
2.1 The Group, page 16
5.2.1 Job Creation and Social Issues, pages
69 to 74
2.2 Main Historical Milestones, pagse 18-19
6.3 The Supply Chain, pages 88-89
2-7 Employees 5.1.1 The Importance of Human Capital,
pages 58 to 59
2-8 Workers who are not employees* 5.1.1 The Importance of Human Capital, page 58
5.2.1 Job Creation and Social Issues,
pages 69 to 74
2-9 Governance structure
and composition
4.1 Governance model, pages 36 to 38
Corporate Governance Report,
Issuer Profile chapter, Governance Model
paragraph, page 8
Corporate Governance Report,
Board of Directors section, Composition
chapter, pages 24 to 32
Corporate Governance Report, Board Internal
Committees section, pages 46-47
2-10 Nomination and selection
of the highest governance body
2-11 Chair of the highest
4.1 Governance Model, pages 36 to 38
Corporate Governance Report,
Board of Directors section, Appointment and
Replacement chapter, pages 21 to 24
Corporate Governance Report,
Board Internal Committees section, page 46-47
Corporate Governance Report,
Board of Directors section, Composition
chapter, Diversity Criteria and Policie
paragraph, pages 29 to 31
Corporate Governance Report,
Board of Directors section, Appointment
and Replacement chapter, pages 21 to 24
Corporate Governance Report,
Board of Directors section, Independent
Directors and Lead Independent
Directors chapter, pages 42 to 44
Corporate Governance Report,
Board of Directors section,
Composition chapter (curricula), pages 27 to 29
Corporate Governance Report,
governance body Board of Directors section, Role of Chairman
of the Board of Directors chapter,
pages 34 -35
100

Statement of use Openjobmetis S.p.A prepared this report "in accordance" with the GRI Standards for the period 1 January 2022 - 31 December 2022

GRI 1 used GRI 1: Foundation 2021

GRI STANDARD/ DISCLOSURE LOCATION OMISSION
OTHER SOURCE REQUIREMENT(S)
OMITTED
REASON EXPLANATION
2-12 Role of the highest
governance body in overseeing
the management of impacts
Corporate Governance Report,
Issuer Profile section, Governance
Model paragraph, pages 8 to 10
Corporate Governance Report,
Board of Directors section, Role of the Board
of Directors chapter, pages 19 to 21
Corporate Governance Report,
Internal Control and Risk Management
System - Control and Risk Committee
(internal audits) section, pages 55 to 60
2-13 Delegation of responsibility
for managing impacts
4.1 Governance Model, pages 36 to 38
Corporate Governance Report,
Internal Control and Risk Management
System - Control and Risk Committee
(internal audits) section, pages 36 to 38
Corporate Governance Report,
Board of Directors section, Executive Directors
chapter, Chief Executive Officer paragraph,
pages 36 to 40
Corporate Governance Report,
Board of Directors section, Executive
Directors chapter, Reporting to the Board by
Directors/Delegated Bodies paragraph,
pages 40-41
2-14 Role of the highest governance
body in sustainability reporting
1. Methodological Note, page 11
3.2 Relevant Issues, page 30
Corporate Governance Report,
Internal Control and Risk Management
System - Control and Risk Committee, Control
and Risk Committee chapter, pages 61 to 66
2-15 Conflicts of interest Company website
https://investitori.openjobmetis.it/it
corporate-governance/parti-correlate/procedura
Corporate Governance Report,
Directors' Interests and Related Party
Transactions section, page 72
Corporate Governance Report,
Board of Directors section, Composition
chapter, Maximum Number of Offices Held
in Other Companies paragraphs, pages 31-32
Corporate Governance Report,
Report on Ownership Structures section,
Significant Equity Investments paragraph, page 13
Annual Financial Report,
Other Information (Procedure adopted
to ensure the transparency and fairness
of Related Party Transactions)
2-16 Communication
of critical concerns
4.2 Ethics and Compliance, pages 39 to 41
Company website
Modello organizzativo Openjobmetis
Company website
https://www.openjobmetis.it/sites/default/
files/2023-02/Politica segnalazioni.pdf
Corporate Governance Report,
Board of Directors section, Executive Directors
chapter, Reporting to the Board by Directors/
Delegated Bodies paragraph, pages 40-41
Corporate Governance Report,
Internal Control and Risk Management
System - Control and Risk Committee section,
pages 55 to 71
101

Statement of use Openjobmetis S.p.A prepared this report "in accordance"
with the GRI Standards for the period 1 January 2022 - 31 December 2022
GRI 1 used GRI 1: Foundation 2021
OMISSION
GRI STANDARD/
OTHER SOURCE
DISCLOSURE LOCATION REQUIREMENT(S)
OMITTED
REASON EXPLANATION
2-17 Collective knowledge of the
highest governance body
4.1 Governance Model, "Sustainability
Governance" paragraph, page 38
2.4 Sustainability according to Openjobmetis,
Openjobmetis obtains ESG rating, page 24
2-18 Evaluation of the performance
of the highest governance body
2-19 Remuneration policies
2-20 Process to determine
4.1 Governance Model, "Sustainability
Governance" paragraph, page 38
2.4 Sustainability According to Openjobmetis,
Openjobmetis Obtains ESG rating paragraph,
page 24
Explanatory Report on the Policy
regarding Remuneration and Fees Paid:
section I and II
Corporate Governance Report,
Self-Assessment and Succession
of Directors section - Appointment Committee,
Self-Assessment and Succession
of Directors chapter pages 49-50
Company website
Sostenibilità e responsabilità
sociale Openjobmetis
Company website
OUR ESG RISK RATING
HAS IMPROVED Openjobmetis
Explanatory Report on the Policy regarding
Remuneration and Fees Paid:
section I, pages 9 to 23
Explanatory Report on the Policy regarding
remuneration
2-21 Annual total compensation ratio
Remuneration and Fees Paid:
section I, pages 3 to 9 - section II, pages 36-37
Explanatory Report on the Policy regarding
Remuneration and Fees Paid:
2-22 Statement on sustainable
development strategy
section II, pages 35-36
Chairman's Letter, page 5
2-23 Policy commitments 2.3 Mission and Values, pages 20-21
2.4 Sustainability According to Openjobmetis,
pages 22 to 24
3.2 Relevant Issues pages 30 to 33
4.2 Ethics and Compliance,
Code of Ethics paragraph, page 39
5.1.1 The Importance of Human Capital, page 52
5.2.1 Job Creation and Social Issues,
pages 69-70
2-24 Embedding policy
commitments
2.3 Mission and Values, pages 20-21
2.4 Sustainability According to Openjobmetis
pages 22 to 24
3.2 Relevant Issues, pages 30 to 33
4.2 Ethics and Compliance,
Code of Ethics paragraph, page 39
5.1.1 The Importance of Human Capital, page 52
5.2.1 Job Creation and Social Issues,
pages 69-70
2-25 Processes to remediate
negative impacts
3.2 Relevant Issues, pages 30 to 33
4.2 Ethics and Compliance
(Whistleblowing Policy), page 39
102

Statement of use Openjobmetis S.p.A prepared this report "in accordance"
with the GRI Standards for the period 1 January 2022 - 31 December 2022
GRI 1 used GRI 1: Foundation 2021
OMISSION
GRI STANDARD/
OTHER SOURCE
DISCLOSURE LOCATION REQUIREMENT(S)
OMITTED
REASON EXPLANATION
2-26 Mechanisms for seeking advice
and raising concerns
4.2 Ethics and Compliance
(Whistleblowing Policy), page 39
4.2 Ethics and Compliance
(Whistleblowing Policy), page 41
2-27 Compliance with
laws and regulations
4.2 Ethics and Compliance, pages 39 to 41
2-28 Membership
associations
6.1 Industrial Relations
and Trade Associations, page 84
2-29 Approach to stakeholder
engagement
3.1 Dialogue with Stakeholders, pages 28-29
3.2 Relevant Issues, pages 30 to 33
2-30 Collective bargaining
agreements
5.1.1 The Importance of Human capital,
Selection and Recruitment section, pages 57-58
Material topics
3-1 Process to determine
GRI 3:
material topics
Material Topics
3-2 List of material topics
2021
3.2 Relevant Issues, pages 30-31
3.2 Relevant Issues, pages 30-31
Indirect economic impacts
GRI 3:
Material Topics
2021
3-3 Management of material topics 5.2.1 Job Creation and Social Issues,
pages 69 to 74
GRI 203:
Indirect Economic
Impacts 2016
203-2 Significant indirect
economic impacts
5.2.1 Job Creation and Social Issues,
pages 69 to 74
Anti-corruption
GRI 3:
Material Topics
2021
3-3 Management of material topics 4.2 Ethics and Compliance, pages 39 to 41
205-1 Operations assessed for
risks related to corruption
4.3 Risks, pages 42-43
GRI 205:
Anti-corruption
2016
205-2 Communication and training
about anti-corruption policies and
procedures
4.2 Ethics and Compliance, pages 39 to 41
205-3 Confirmed incidents of
corruption and actions taken
4.2 Ethics and Compliance, page 39
Employment
GRI 3:
Material Topics
2021
3-3 Management of material topics 5.1.1 The Importance of Human Capital,
pages 52 to 59
GRI 401:
Employment
2016
401-1 New employee hires and
employee turnover
5.1.1 The Importance of Human Capital,
page 56
401-2 Benefits provided to full-time
employees that are not provided
to temporary or part-time employees
5.1.1 The Importance of Human Capital, page 59
5.2.1 Performance Assessment and Career
Development, page 60
103

Statement of use Openjobmetis S.p.A prepared this report "in accordance"
with the GRI Standards for the period 1 January 2022 - 31 December 2022
GRI 1 used GRI 1: Foundation 2021
GRI STANDARD/ OMISSION
OTHER SOURCE DISCLOSURE LOCATION REQUIREMENT(S)
OMITTED
REASON EXPLANATION
Occupational health and safety
GRI 3:
Material Topics
2021
3-3 Management of material topics* 5.1.5 Safety and Health, pages 67-68
5.2.2 Safety at Work, pages 75-76
403-1 Occupational health and safety
management system
5.1.5 Safety and Health, pages 67-68
403-2 Hazard identification, risk
assessment, and incident investigation
5.1.5 Safety and Health, pages 67-68
403-3 Occupational health services 5.1.5 Safety and Health, pages 67-68
403-4 Worker participation,
onsultation, and communication
n occupational health and safety
5.1.5 Safety and Health, pages 67-68
GRI 403:
Occupational
Health and
403-5 Worker training on occupational
health and safety*
5.1.5 Safety and Health, pages 67-68
5.2.2 Safety at Work, page 75
Safety 2018 403-6 Promotion of worker health 5.1.5 Safety and Health, pages 67-68
5.1.4 Welfare Initiatives - Home Care,
page 66
403-7 Prevention and mitigation of
occupational health and safety impacts
directly linked by business relationships
5.1.5 Safety and Health, pages 67-68
403-8 Workers covered by an
occupational health and safety
management system
5.1.5 Safety and Health, pages 67-68
403-9 Work-related injuries* 5.1.5 Safety and Health, pages 67-68
5.2.2 Safety at Work, pages 75-76
Training and education
GRI 3:
Material Topics
2021
3-3 Management of material topics* 5.1.3 Training and
Skills Development, pages 63 to 65
5.1.1 The Importance of Human Capital,
pages 52 to 59
5.2.3 Outsourced Worker Training,
pages 76 to 81
404-1 Average hours of training per
year per employee*
5.1.3 Training and
Skills Development, pages 63 to 65
5.2.3 Outsourced Worker Training,
pages 76 to 81
GRI 404:
Training and
Education
2016
404-2 Programs for upgrading
employee skills and transition
assistance programs*
5.1.3 Training and
Skills Development, pages 63 to 65
5.2.1 Job Creation and Social Issues,
pages 69 to 71
5.1.2 Performance Assessment and
Career Development, pages 60-61
404-3 Percentage of employees
receiving regular performance and
career development reviews
5.1.2 Performance Assessment and
Career Development, page 60
Diversity and equal opportunity
GRI 3:
Material Topics
2021
3-3 Management of material topics* 5.1.1 The Importance of Human Capital,
pages 52 to 59
5.2.1 Job Creation and Social Issues (Labour
and Social Inclusiveness), pages 69 to 71
4.1Governance Mode
(sustainability governance), page 38
104

Statement of use Openjobmetis S.p.A prepared this report "in accordance"
with the GRI Standards for the period 1 January 2022 - 31 December 2022
GRI 1 used GRI 1: Foundation 2021
GRI STANDARD/ OMISSION
OTHER SOURCE DISCLOSURE LOCATION REQUIREMENT(S)
OMITTED
REASON EXPLANATION
GRI 405:
Diversity and
405-1 Diversity of governance bodies
and employees
4.1 Governance Model
(sustainability governance), page 38
5.1.1 The Importance of Human Capital,
pages 52 to 59
Equal Opportunity
2016
405-2 Ratio of basic salary and
remuneration of women to men
5.1.2 Performance Assessment and
Career Development, page 62
Non-discrimination
GRI 3:
Material Topics
2021
3-3 Management of material topics 5.1.1 Performance Assessment and
Career Development, paged 52 to 59
GRI 406:
Non-discrimination
2016
406-1 Incidents of discrimination and
corrective actions taken
5.1.1 The Importance of Human Capital,
pages 52 to 59
Local communities
GRI 3:
Material Topics
2021
3-3 Management of material topics 6.2 Support for the Community, pages 85 to 87
GRI 413:
Local Communities
2016
413-1 Operations with local community
engagement, impact assessments,
and development programs
6.2 Support for the Community, pages 85 to 87
Customer privacy
GRI 3:
Material Topics
2021
3-3 Management of material topics 4.4 Protection of Privacy, pages 46-47
GRI 418:
Customer
Privacy 2016
418-1 Substantiated complaints
concerning breaches of customer
privacy and losses of customer data
4.4 Protection of Privacy, pages 46-47
Other topics
Environmental aspects
GRI 3:
Material Topics
2021
3-3 Management of material topics 7. The Environment, pages 92 to 96
GRI 301:
Materials
2016
301-1 Materials used by
weight or volume
7. The Environment, page 96
GRI 302:
Energy
2016
302-1 Energy consumption
within the organization
7. The Environment, pages 92 to 96
GRI 305: 305-1 Direct (Scope 1)
GHG emissions
7. The Environment, page 95
Emissions
2016
305-2 Energy indirect (Scope 2)
GHG emissions
7. The Environment, page 95

* The indicators identified for the aforementioned issues were adapted and also used in reference to the management of outsourced workers.

Contacts

This document was drafted by the Administration and Finance Department.

For any further information, comments or requests, please contact [email protected]

Milan, 15 March 2023

On behalf of the Board of Directors The Chairman Marco Vittorelli

ANNEX 1 - TAXONOMY

Proportion of turnover¹ derived from Taxonomy-aligned products or services associated with economic activities

Substantial contribution
"Does not significantly
criteria
harm" criteria
Economic activities Code Absolute turnover Proportion of turnover Climate change mitigation Climate change adaptation Water and marine resources Circular economy Pollution Biodiversity and ecosystems Climate change mitigation Climate change adaptation Water and marine resources Circular economy Pollution Biodiversity and ecosystems Minimum safeguards Taxonomy-aligned proportion of turnover year 2022 Taxonomy-aligned proportion of turnover year 2021 Category (Enabling activity) Category (Transitional activity)
EUR
housands
(%) (%) (%) (%) (%) (%) (%) Y/N Y/N Y/N Y/N Y/N Y/N Y/N Percentage Percentage A T

A. TAXONOMY-ELIGIBLE ACTIVITIES

A.1 Environmentally-sustainable activities
(Taxonomy-aligned
Turnover of environmentally sustainable activities
(Taxonomy-aligned)
-
-
0%
0%
A.2 Taxonomy-eligible but not environmentally
sustainable activities (not Taxonomy-aligned activities)
Turnover of Taxonomy-eligible but not environmentally
sustainable activities
(not Taxonomy-aligned activities)
-
-
0%
0%
Total (A.1 + A.2) - 0%
B. TAXONOMY NON-ELIGIBLE ACTIVITIES
Turnover of Taxonomy-non-eligible activities 768,373 100%
TOTAL (A+B) 768,373 100%

1 Revenues from ordinary operations (item: 'Revenues' in the income statement of the Consolidated Financial Statements as at 31.12.2022).

Substantial contribution criteria

Economic activities

A. TAXONOMY-ELIGIBLE ACTIVITIES

A.1 Environmentally-sustainable activities

(Taxonomy-aligned)

ustainable activities

OpEx of environmentally sustainable activities

A.2 Taxonomy-eligible but not environmentally

B. TAXONOMY NON-ELIGIBLE ACTIVITIES

OpEx of Taxonomy-eligible but not environmentally

(Taxonomy-aligned) - 0%

sustainable activities (not Taxonomy-aligned activities) - 0%

(not Taxonomy-aligned activities) - 0%

Total (A.1 + A.2) - 0%

OpEx of Taxonomy-non-eligible activities 2,662 100%

TOTAL (A+B) 2,662 100%

Code

Absolute OpEx

EUR

-

0%

Proportion of OpEx

Climate change mitigation

Climate change adaptation

Water and marine resources

Circular economy

Pollution

Biodiversity and ecosystems

Climate change mitigation

Climate change adaptation

thousands (%) (%) (%) (%) (%) (%) (%) Y/N Y/N Y/N Y/N Y/N Y/N Y/N Percentage Percentage A T

Water and marine resources

Circular economy

Pollution

Biodiversity and ecosystems

Minimum safeguards

Taxonomy-aligned proportion of OpEx year 2022

Taxonomy-aligned proportion of OpEx year 2021

Category (Enabling activity)

Category (Transitional activity)

"Does not significantly harm" criteria

Proportion of CapEx² derived from Taxonomy-aligned products or services associated with economic activities

Substantial contribution criteria "Does not significantly harm" criteria
Economic activities Code Absolute CapEx Proportion of CapEx Climate change mitigation Climate change adaptation Water and marine resources Circular economy Pollution Biodiversity and ecosystems Climate change mitigation Climate change adaptation Water and marine resources Circular economy Pollution Biodiversity and ecosystems Minimum safeguards Taxonomy-aligned proportion of CapEx year 2022 Taxonomy-aligned proportion of CapEx year 2021 Category (Enabling activity) Category (Transitional activity)
EUR
housands
(%) (%) (%) (%) (%) (%) (%) Y/N Y/N Y/N Y/N Y/N Y/N Y/N Percentage Percentage A T

A. TAXONOMY-ELIGIBLE ACTIVITIES

A.1 Environmentally-sustainable activities
Taxonomy-aligned)
- 0%
CapEx of environmentally sustainable activities
(Taxonomy-aligned) - 0%
A.2 Taxonomy-eligible but not environmentally
sustainable activities (not Taxonomy-aligned activities)
- 0%
CapEx of Taxonomy-eligible but not environmentally
sustainable activities - 0%
(not Taxonomy-aligned activities)
Total (A.1 + A.2) - 0%
B. TAXONOMY NON-ELIGIBLE ACTIVITIES
CapEx of Taxonomy-non-eligible activities 849 100%
TOTAL (A+B) 849 100%

2 Increases in property, plants and equipment, other technical assets) and intangible assets (software and trademarks) in 2022. Notes 4 and 5 to the Consolidated Financial Statements as at 31.12.2022.

Proportion of OpEx³ derived from Taxonomy-aligned products or services associated with economic activities

Substantial contribution criteria "Does not significantly
harm" criteria
Economic activities Code Absolute OpEx Proportion of OpEx Climate change mitigation Climate change adaptation Water and marine resources Circular economy Pollution Biodiversity and ecosystems Climate change mitigation Climate change adaptation Water and marine resources Circular economy Pollution Biodiversity and ecosystems Minimum safeguards Taxonomy-aligned proportion of OpEx year 2022 Taxonomy-aligned proportion of OpEx year 2021 Category (Enabling activity) Category (Transitional activity)
EUR
thousands
(%) (%) (%) (%) (%) (%) (%) Y/N Y/N Y/N Y/N Y/N Y/N Y/N Percentage Percentage A T

A. TAXONOMY-ELIGIBLE ACTIVITIES

A.1 Environmentally-sustainable activities
(Taxonomy-aligned) - 0%
OpEx of environmentally sustainable activities -
(Taxonomy-aligned) 0%
A.2 Taxonomy-eligible but not environmentally
sustainable activities (not Taxonomy-aligned activities)
- 0%
OpEx of Taxonomy-eligible but not environmentally
ustainable activities
(not Taxonomy-aligned activities) - 0%
Total (A.1 + A.2) - 0%
B. TAXONOMY NON-ELIGIBLE ACTIVITIES
OpEx of Taxonomy-non-eligible activities 2,662 100%
TOTAL (A+B) 2,662 100%

3 Non-capitalised direct costs related to building renovation, short-term rental, maintenance and repair as well as any other direct expenditure related to the day-to-day maintenance of property, plants and equipment, either by the company or by third parties to whom these tasks are outsourced, necessary to ensure the continuous and effective operation of these assets.

Report of the Independent Auditing Firm on the Consolidated Non-Financial Statement

9

KPMG S.p.A. Revisione e organizzazione contabile Via Vittor Pisani, 25 20124 MILANO MI Telefono +39 02 6763.1 Email [email protected] PEC [email protected]

(This independent auditors' report has been translated into English solely for the convenience of international readers. Accordingly, only the original Italian version is authoritative.)

Independent auditors' report on the consolidated non-financial statement pursuant to article 3.10 of Legislative decree no. 254 of 30 December 2016 and article 5 of the Consob Regulation adopted with Resolution no. 20267 of 18 January 2018

To the board of directors of Openjobmetis S.p.A.

Pursuant to article 3.10 of Legislative decree no. 254 of 30 December 2016 (the "decree") and article 5.1.g) of the Consob (the Italian Commission for listed companies and the stock exchange) Regulation adopted with Resolution no. 20267 of 18 January 2018, we have been engaged to perform a limited assurance engagement on the 2022 consolidated non-financial statement of the Openjobmetis Group (the "Group") prepared in accordance with article 4 of the decree and approved by the board of directors on 15 March 2023 (the "NFS").

Our procedures did not cover the information set out in the "The European Taxonomy" section and in "Annex 1 – Taxonomy" of the NFS required by article 8 of Regulation (EU) 852 of 18 June 2020.

Responsibilities of the directors and board of statutory auditors ("Collegio Sindacale") of Openjobmetis S.p.A. (the "Parent") for the NFS

The directors are responsible for the preparation of a NFS in accordance with articles 3 and 4 of the decree and the "Global Reporting Initiative Sustainability Reporting Standards" issued by GRI - Global Reporting Initiative (the "GRI Standards"), which they have identified as the reporting standards.

The directors are also responsible, within the terms established by the Italian law, for such internal control as they determine is necessary to enable the preparation of a NFS that is free from material misstatement, whether due to fraud or error.

Moreover, the directors are responsible for the identification of the content of the NFS, considering the aspects indicated in article 3.1 of the decree and the Group's business and characteristics, to the extent necessary to enable an understanding of the Group's business, performance, results and the impacts it generates.

The directors' responsibility also includes the design of an internal model for the management and organisation of the Group's activities, as well as, with reference to the aspects identified and disclosed in the NFS, the Group's policies for the identification and management of the risks generated or borne.

The Collegio Sindacale is responsible for overseeing, within the terms established by the Italian law, compliance with the decree's provisions.

Ancona Bari Bergamo Bologna Bolzano Brescia Catania Como Firenze Genova Lecce Milano Napoli Novara Padova Palermo Parma Perugia Pescara Roma Torino Treviso Trieste Varese Verona

Società per azioni Capitale sociale Euro 10.415.500,00 i.v. Registro Imprese Milano Monza Brianza Lodi e Codice Fiscale N. 00709600159 R.E.A. Milano N. 512867 Partita IVA 00709600159 VAT number IT00709600159 Sede legale: Via Vittor Pisani, 25 20124 Milano MI ITALIA

Auditors' independence and quality control

We are independent in compliance with the independence and all other ethical requirements of the International Code of Ethics for Professional Accountants (including International Independence Standards, the IESBA Code) issued by the International Ethics Standards Board for Accountants, which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. Our company applies International Standard on Quality Control 1 (ISQC Italia 1) and, accordingly, maintains a system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.

Auditors' responsibility

Our responsibility is to express a conclusion, based on the procedures performed, about the compliance of the NFS with the requirements of the decree and the GRI Standards. We carried out our work in accordance with the criteria established by "International Standard on Assurance Engagements 3000 (revised) - Assurance Engagements other than Audits or Reviews of Historical Financial Information" ("ISAE 3000 revised"), issued by the International Auditing and Assurance Standards Board applicable to limited assurance engagements. This standard requires that we plan and perform the engagement to obtain limited assurance about whether the NFS is free from material misstatement. A limited assurance engagement is less in scope than a reasonable assurance engagement carried out in accordance with ISAE 3000 revised, and consequently does not enable us to obtain assurance that we would become aware of all significant matters and events that might be identified in a reasonable assurance engagement.

The procedures we performed on the NFS are based on our professional judgement and include inquiries, primarily of the Parent's personnel responsible for the preparation of the information presented in the NFS, documental analyses, recalculations and other evidence gathering procedures, as appropriate.

Specifically, we performed the following procedures:

  • 1 Analysing the material aspects based on the Group's business and characteristics disclosed in the NFS, in order to assess the reasonableness of the identification process adopted on the basis of the provisions of article 3 of the decree and taking into account the reporting standards applied.
  • 2 Analysing and assessing the identification criteria for the reporting scope, in order to check their compliance with the decree.
  • 3 Comparing the financial disclosures presented in the NFS with those included in the Group's consolidated financial statements.
  • 4 Gaining an understanding of the following:
    • the Group's business management and organisational model, with reference to the management of the aspects set out in article 3 of the decree;
    • the entity's policies in connection with the aspects set out in article 3 of the decree, the achieved results and the related key performance indicators;
    • the main risks generated or borne in connection with the aspects set out in article 3 of the decree.

Moreover, we checked the above against the disclosures presented in the NFS and carried out the procedures described in point 5.a).

5 Understanding the processes underlying the generation, recording and management of the significant qualitative and quantitative information disclosed in the NFS.

Specifically, we held interviews and discussions with the Parent's management personnel and personnel of Family Care S.r.l., Openjob Consulting S.r.l., Seltis Hub S.r.l., HC S.r.l. and Lyve S.r.l.. We also performed limited procedures on documentation to gather information on the processes and procedures used to gather, combine, process and transmit non-financial data and information to the working group that prepares the NFS.

Furthermore, with respect to significant information, considering the Group's business and characteristics:

  • at Parent and subsidiaries level:
    • a) we held interviews and obtained supporting documentation to check the qualitative information presented in the NFS and, specifically, the business model, the policies applied and main risks for consistency with available evidence,
    • b) we carried out analytical and limited procedures to check, on a sample basis, the correct aggregation of data in the quantitative information;
  • we visited Openjobmetis S.p.A., Family Care S.r.l., Openjob Consulting S.r.l. and Seltis Hub S.r.l., which we have selected on the basis of their business, contribution to the key performance indicators at consolidated level and location, to meet their management and obtain documentary evidence supporting the correct application of the procedures and methods used to calculate the indicators.

Conclusion

Based on the procedures performed, nothing has come to our attention that causes us to believe that the 2022 consolidated non-financial statement of the Openjobmetis Group has not been prepared, in all material respects, in accordance with the requirements of articles 3 and 4 of the decree and the GRI Standards.

Our conclusion does not extend to the information set out in the "The European Taxonomy" section and in "Annex 1 – Taxonomy" of the NFS required by article 8 of Regulation (EU) 852 of 18 June 2020.

Milan, 24 March 2023

KPMG S.p.A.

(signed on the original)

Luisa Polignano Director of Audit

Openjobmetis S.p.A. EMPLOYMENT AGENCY - Auth. Prot. No. 1111-SG dated 26/11/2004

REGISTERED OFFICE: Via Assietta, 19 - 20161 Milan

HEADQUARTERS AND OFFICES: Via Marsala, 40/C - Centro Direzionale Le Torri - 21013 Gallarate (VA)

Tax Code/VAT No./Reg. No. in the Milan-MB-Lodi Register of Companies 13343690155 Approved and subscribed share capital: EUR 13,712,000 LEGAL INFORMATION

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