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Annex - Bilancio di Sostenibilità 2026 EN

Page 1


SCOPE OF REPORTING

CONSOLIDATED COMPANIES

Voilàp S.p.A.

Italy / Soliera Parent company -

Emmegi S.p.A. Italy / Soliera

Emmegi Aluminyum Urunleri YC Turkey / Ünal Business Center

Voilàp Belgium Srl

Emmegi Deutschland GmbH

Emmegi France EURL

Emmegi Machinery Canada, Inc.

Voilàp Trading S.r.l.

Voilàp Scandinavia AB

/ Watermael Boitsfort

/ Zell

/ Cernay

/ Soliera

/ Eksjo

Voilàp Norway Norway / Stavern

elumatec France S.A.S. France / Betschdorf

Emmegisoft S.r.l. Italy / Soliera

Emmegi Suisse SA Switzerland / Lugano

Emmegi (SUZHOU) Co., LTD

China / Suzhou

Emmegi (UK) limited United Kingdom / Coventry

Emmegi USA Inc. USA / East Rutherford

Voilàp Brasil Màquinas e Equipamentos Industriais Ltda Brazil / Indaiatuba

Voilàp Iberica S.A. Spain / San Quirze del Valles

Voilàp Italia S.r.l.

Voilàp Mexico SRL de CV

Voilàp Middle East Trading L.L.C.

Voilàp Digital S.r.l.

Italy / Soliera

Mexico / Puebla

/ Dubai

/ Soliera

Keraglass S.r.l. Italy / Baiso

Keraglass USA Inc.

/ East Rutherford

Keraglass South America do Brasil Ltda Brazil / Sao Paulo

Mappi International Italy / Cisterna di Latina

Voilàp Trading S.r.l.

Voilàp Trading S.r.l.

Voilàp Trading S.r.l.

Voilàp Iberica S.A.

Voilàp Trading S.r.l.

Voilàp S.p.A.

Voilàp S.p.A.

Voilàp S.p.A.

Mappi America

elumatec AG

elumatec Asia Pte. Ltd.

elumatec Australia Pty. Ltd.

elumatec Austria GmbH

USA / Naples

Germany / Mühlacker

Singapore / Singapore

Australia / Wetherill Park

Austria / Asten

Voilàp Netherlands B.V. Netherlands / Nieuwerkerk

elumatec Bulgaria EOOD

elumatec CZ s.r.o.

elumatec d.o.o.

elumatec d.o.o.

Voilap India Pvt Ltd

Bulgaria / Sofia

Czech Republic / Bzenec

Croatia / Zagreb

Serbia / Belgrade

India / Navi Mumbai

elumatec Italia srl. Italy / Soliera

Voilàp Korea

Voilàp Smart System (Shanghai) Co., Ltd

elumatec Makine ve Servis San. ve Tic. Ltd. Ski.

Korea / Seoul

China / Shanghai

Turkey / Istanbul

elumatec Malaysia Sdn Bhd Malaysia / Kuala Lumpur

elumatec Maschinen d.o.o. Bosnia and Herzegovina / Bihac

elumatec Maschinen sh.p.k. Kosovo / Vushtrri

100% Mappi International 33,15% Voilàp S.p.A.

100% elumatec Holding GmbH 100% Voilàp S.p.A.

100% elumatec AG 100% Voilàp S.p.A.

100% elumatec AG 100% Voilàp S.p.A.

100% elumatec AG 100% Voilàp S.p.A.

100% elumatec AG 100% Voilàp S.p.A.

100% elumatec Maschinen d.o.o. 100% Voilàp S.p.A.

100% elumatec AG 100% Voilàp S.p.A.

100% elumatec

Maschinen d.o.o. 100% Voilàp S.p.A.

100% elumatec Maschinen d.o.o. 100% Voilàp S.p.A.

100% elumatec AG 100% Voilàp S.p.A.

100% elumatec AG 100% Voilàp S.p.A.

100% elumatec Asia Pte. Ltd. Singapore 100% Voilàp S.p.A.

100% elumatec Asia Pte. Ltd. Singapore 100% Voilàp S.p.A.

100% elumatec AG 100% Voilàp S.p.A.

100% elumatec Asia Pte. Ltd. Singapore 100% Voilàp S.p.A.

100% elumatec AG 100% Voilàp S.p.A.

100% elumatec Maschinen d.o.o. 100% Voilàp S.p.A.

elumatec North America Inc. USA / South Bend 100% elumatec AG 100% Voilàp S.p.A.

elumatec Polska Sp.zo.o Poland / Wrzesnia 100% elumatec AG 100% Voilàp S.p.A.

elumatec Romania srl Romania / Bucharest

elumatec South Africa Pty Ltd

elumatec Swiss AG

elumatec United Kingdom Pte. Ld.

100% elumatec Maschinen d.o.o. 100% Voilàp S.p.A.

South Africa / Johannesburg 100% elumatec AG

Switzerland / Pfäffikon

United Kingdom / Milton Keynes

elusoft GmbH Germany / Dettenhausen

OOO elumatec RUS Russia / Moscow

Imecon S.r.l.

Motiqa S.r.l.

Pladway S.r.l.

Italy / Milan

Italy / Crema

Italy / Milan

elumatec AG

elumatec AG

elumatec AG

elumatec AG

Voilàp S.p.A.

Voilàp S.p.A.

Voilàp S.p.A.

Voilàp S.p.A.

Voilàp S.p.A.

Voilàp S.p.A. 90% Voilàp S.p.A.

Voilàp S.p.A.

Voilàp S.p.A.

Voilàp S.p.A.

Voilàp S.p.A.

THE COMPANY

NET ZERO CARBON TRANSITION

1 For continuous improvement purposes, the 2024 data relating to value redistributed to suppliers, staff remuneration, public administration remuneration, value retained, generated and distributed have been restated. For previously published data, please refer to the 2024 Sustainability Report.

2 Energy consumption data are presented in gigajoules, as required by the GRI Standards, to ensure comparability among the different components of Scope 1 and Scope 2 emissions. Source: UNFCCC 2021 / ISPRA 2021. The 2021 and 2024 values relating to the calculation of energy consumption in GJ have been restated, as incorrect conversion factors had been used in the previous calculations.

3 With a view to continuous improvement, the 2024 and 2021 data relating to Methane consumption have been restated. For the previously published data, please refer to the 2024 Sustainability Report.

4 With a view to continuous improvement, the 2024 and 2021 data relating to diesel consumption have been restated. For the previously published data, please refer to the 2024 Sustainability Report.

GRI 302-1 ENERGY CONSUMPTION (GJ)2

of which from certified renewable sources - purchased from third parties

of which self-generated from renewable sources

of which transferred to the grid

in GJ5

GRI 302-3: Energy intensity6

GRI 305-1: Direct GHG emissions (Scope 1)

GRI 305-2: Indirect GHG emissions from energy consumption (Scope 2)

Scope 2 - location

Scope 2 - market

5 As part of our continuous improvement efforts, the 2024 and 2021 energy consumption data have been restated following the above-mentioned restatements relating to natural gas and diesel consumption. For the data previously published, please refer to the 2024 Sustainability Report. I numeri delle note successive vanno aumentati di un'unità

6 For the purpose of calculating the energy intensity indicator, revenue expressed in millions of euros was used as the denominator. For 2025, revenue excluding the Stürtz Group was used as the denominator.

7 With a view to continuous improvement, the 2024 and 2021 data relating to energy intensity have been restated. For the previously published data, please refer to the 2024 Sustainability Report.

8 For the purpose of calculating the intensity indicator, turnover excluding the Sturtz Group was used as the denominator.

9 For the purpose of calculating the intensity indicator, turnover excluding the Sturtz Group was used as the denominator.

GRI 305-3: : Other Indirect Greenhouse Gas (GHG) Emissions (Scope 3)10

Category 9:

GRI 305-4: Greenhouse gas (GHG)

Scope 2 emission intensity - location

Scope 2 emission intensity - market based (tCO2eq/€ M)

Scope 1 + Scope 2 market based intensity

Scope 1 + Scope 2 location based intensity

10 Within Scope 3, specific methodologies and factors were applied based on the data available. In accordance with the GHG Protocol, greenhouse gas (GHG) emissions were calculated using two different approaches: activity-based and spend-based. For activity-based data, emission factors from the following sources were used: ecoinvent 3.12 for Cat. 1 – Purchased goods and services, Cat. 5 – Waste generated in operations, Cat. 11 – Use of sold products, and Cat. 12 – End-of-Life Treatment of Sold Products; DEFRA 2025 for Cat. 3 – Fuel- and energyrelated activities not included in Scope 1 or Scope 2, Cat. 4 – Upstream transportation and distribution, Cat. 6 – Business travel, Cat. 7 – Employee commuting, and Cat. 9 – Downstream transportation and distribution; and IEA 2025 for Cat. 3 – Fuel- and energy-related activities not included in Scope 1 or Scope 2. For spend-based data, emission factors from the CEDA 2025 database were used for the following categories: Cat. 1 – Purchased goods and services, Cat. 2 –Capital goods, Cat. 4 – Upstream transportation and distribution, Cat. 6 – Business travel, Cat. 8 – Upstream leased assets, Cat. 9 – Downstream transportation and distribution, Cat. 11 – Use of sold products, and Cat. 12 – End-of-Life Treatment of Sold Products.

11 The increase in Category 1 emissions recorded between 2023 and 2025 is mainly attributable to methodological improvements, particularly in relation to the quality and completeness of the data used, the greater availability of activity-based data, and more detailed assessments of intracompany purchases. In addition, in 2025 there was a general increase in emission factors compared to previous years.

12 The increase in Category 4 emissions recorded between 2023 and 2025 is attributable to a methodological refinement linked to the greater availability of accurate data in terms of kilometres travelled (km) and quantities transported (kg), which made the calculation more precise and complete. In addition, in 2025, more specific emission factors were adopted, better representing the actual modes of transport used.

13 The increase in Category 9 emissions recorded between 2023 and 2025 is attributable to a methodological refinement linked to the greater availability of accurate data in terms of kilometres travelled (km) and quantities transported (kg), which made the calculation more precise and complete. In addition, in 2025, more specific emission factors were adopted, better representing the actual modes of transport used.

14 It was not possible to calculate Category 11 emissions for 2023 due to the unavailability of input data; therefore, the table reports Category 11 emissions for 2024.

15 It was not possible to calculate Category 12 emissions for 2023 due to the unavailability of input data; therefore, the table reports Category 12 emissions for 2024. The increase in Category 12 emissions recorded between 2024 and 2025 is attributable to a methodological refinement linked to the greater availability of accurate data on the composition and materials of each product, which made it possible to expand the share of emissions calculated using the activity-based method.

16 For the purpose of calculating the emissions intensity indicator, consolidated revenue was used as the denominator. For 2025, revenue excluding the Stürtz Group was used as the denominator.

17 The Scope 3 emissions intensity for 2023 was calculated considering only the first nine categories. This methodological choice is due to the fact that, as indicated in the previous notes, Categories 11 and 12 were quantified based on data relating to 2024.

18 Scope 3 emissions for 2024 were not calculated. Their quantification will be launched shortly, in order to support the development of the decarbonisation plan.

GRI 303-3: Point of withdrawal (UoM: Megalitres) 19

mg/l total dissolved solids)

GRI 303-4: Discharge destination (UoM: Megalitres) 20

GRI 303-5: Water consumption (UoM: Megalitres)21

19 Please note that, where water consumption data were not available, the Company proceeded, where possible, to make the best possible estimate, using as a source the water consumption data in m³ per inhabitant provided by Eurostat water statistics

20 Furthermore, in the absence of complete documentation on water discharge for all Group companies and commercial hubs, the values were estimated by applying, to the entities without specific data, the ratio between water discharged and water withdrawn recorded for the companies for which documentation is available.

21 Furthermore, in the absence of complete documentation on water discharge for all Group companies and commercial hubs, the values were estimated by applying, to the entities without specific data, the ratio between water discharged and water withdrawn recorded for the companies for which documentation is available.

GRI Waste generated (tonnes)22

GRI 306-4 : Waste not directed to

(tonnes)23

GRI 306-5 Rifiuti conferiti in discarica (ton)

ESG SUPPLIER BASE EVOLUTION

301-1: Materials used by weight or volume (tonnes)

Total weight of packaging materials and percentage of recycled/recyclable materials in packaging (kg)

24 As with Scope 3 emissions, purchased materials were calculated for the first time in 2024 with reference to the 2023 reporting period. Consequently, data on purchased materials for 2024 are not available.

25 A resource that does not regenerate over short periods of time, such as coal, gas, metals, minerals and oil. (GRI Standards)

26 For metallic materials, we mean: steel, aluminium, copper, iron, ferrite, bronze, cast iron and brass.

27 For plastic materials, we mean: polycarbonate, rubber, EPDM, polyamide, polyester, polyethylene, nylon, Tesaform, Teflon and Plexiglas.

28 For oils and solvents, we mean: sulphuric acid, demineralised water, ammonia, antifreeze, AVP, liquid nitrogen, detergent, thinner, paint, resin of all types, and diesel.

29 For electronic components, we mean: chipsets, electronics, fibreglass and other fibres, FR4, PCBs, lithium, lead, magnets, LEDs, silica and silicon.

30 This category includes the tonnes of purchased materials for which we were unable to associate a specific material type.

31 Material derived from abundant resources that are rapidly replenished through ecological cycles or agricultural processes, so that the services provided by these and other related resources are not compromised and remain available for future generations. (GRI Standards)

32 The decrease in materials used recorded between 2023 and 2025 is attributable to a

particularly

and completeness of the data used, the greater

and

VOILÀP PEOPLE & COMMUNITY

GRI

GRI

GRI 404-3: Percentage of employees receiving regular performance and career development reviews

GRI 405-1: Diversity among employees (percentage) - 2024

GRI 405-1: Diversity among employees (percentage) - 2025

GRI 405-1 Diversity in governance bodies (Board of Directors) - 2024

GRI 405-1 Diversity in governance bodies (Board of Directors) - 2025

GRI 405-1: Diversity among employees - protected categories 202437

GRI 405-1: Diversity among employees - protected categories

GRI 405-1: Diversity among employees - protected categories 2025

GRI

405-1: Diversity among employees - protected categories 2025

Declaration of use

GRI CONTENT INDEX

Voilàp Group has submitted a report in accordance with the GRI Standards for the period 1 January 2025 - 31 December 2025

Use of GRI 1 GRI 1 - Fundamental Principles - 2021 version

Relevant GRI industry standard Not applicable

Report

– pag. 13 2-2

included in the organization's sustainability reporting

Report 2025 – pag. 7 Annex – Pag. 2-3 2-3

Omitted requirements

OMISSION

Reason

Purpose

Omitted requirements

Reason

b. Confidentiality constraints

Purpose

In order to protect its competitive position while ensuring compliance with applicable regulations, the Group has chosen not to disclose this information as it is considered strategic.

Omitted requirements

OMISSION

Reason

Purpose

GRI STANDARD

Material topic: Climate Change

305-1

305-2

GRI 305: Emissions

Direct greenhouse gas (GHG) emissions (Scope 1)

Annex – Pag. 5

Indirect greenhouse gas (GHG) emissions from energy consumption (Scope 2) Annex – Pag. 5

305-3 Other indirect greenhouse gas (GHG) emissions (Scope 3)

305-4 Greenhouse gas (GHG) emission intensity

305-5 Reduction of greenhouse gas (GHG) emissions

Material topic: Social & Community Project

Annex – Pag. 6

Annex – Pag. 6

Sustainability Report 2025 – pag. 27-28

GRI 3: Material topics 2021 3-3 Management of material topics Sustainability Report 2025 – pag. 61

GRI 413: Local Communities 413-2 Operations with significant actual and potential negative impacts on local communities Sustainability Report 2025 – pag. 61

Material topic: Sustainable management of natural resources

GRI 3: Material topics 2021 3-3 Management of material topics

301-1 Materials used by weight or volume

GRI 301: Materials

GRI 303: Water and Effluents

GRI 306: Waste

Sustainability Report 2025 – pag. 3334, 38

Annex – Pag. 10

301-2 Recycled input materials used Sustainability Report 2025 – pag. 38

301-3 Reclaimed products and their packaging materials Sustainability Report 2025 – pag. 38

303-3 Water withdrawal Annex – Pag. 7

303-4 Water discharge Annex – Pag. 7

303-5 Water consumption Annex – Pag. 7

306-1 Waste generation and significant waste-related impacts

306-2 Management of significant waste-related impacts

306-3 Waste generated

306-4 Waste not directed to disposal

306-5 Waste diverted from disposal

Sustainability Report 2025 – pag. 33-34

Sustainability Report 2025 – pag. 33-34

Annex – Pag. 8

Annex – Pag. 9

Annex – Pag. 9

Omitted requirements

OMISSION

Reason

Purpose

Material

GRI

Omitted requirements

OMISSION

Reason

Purpose

Voilàp S.p.a. Via Archimede, 10 - 41019 Soliera (MO) - ITALY

voilap-info@voilap.com www.voilap.com

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