Page 2 - EINF2022

NON-FINANCIAL INFORMATION STATEMENT

Concerning this non-financial
information statement

TRUCK & WHEEL GROUP S.L. (hereinafter TWG) is the parent company of a
group of subsidiaries, consolidated in the logistics field, through its TRUCK &
WHEEL LOGISTICS S.L. (hereinafter TWL) division and in the components for
the automotive sector field, through its TRUCK & WHEEL AUTOMOTIVE S.L.
(hereinafter TWA) division.
TWG presents its 2nd Non-Financial Information Statement, forming part of
the consolidated Management Report for the year ended 31 December 2022, in
accordance with the provisions of European Directive 2014/95 EU on non-financial
information and diversity, and in the transposition into Spanish law through Act
11/2018 of 28 December on this matter, which amends the Code of Commerce, the
revised text of the Capital Companies Act approved by Royal Legislative Decree
1/2010, of 2 July, and Act 22/2015, of 20 July, on Auditing of Accounts, in matters
of non-financial information and diversity.
This report has been prepared in accordance with the aforementioned regulations,
complying with the requirements established for the approval, filing and
publication of the management report, including the most relevant non-financial
information, in accordance with the activity and business performance of TWG.
In our desire for transparency, we want the information we present to be
governed by the principles of clarity, rigour, accuracy, balance, comparability,
reliability and detail wherever possible. The aim of TWG’s directors is to establish
the necessary mechanisms to gradually eliminate the limitations of available
information and to use metrics and content that favour the understanding and
usefulness of this information for our stakeholders, in order to understand the
impact and key figures of the company’s activity.
The contents of the report are based on the guidelines of the Global Reporting
Initiative (GRI) in its GRI Standards version, applying the aforementioned
principles.
For a better traceability of the report’s contents with the structure established in
Act 11/2018 and the associated GRI indicators, we attach the table in Annex II -
“Matrix for traceability index contents of Act 11/2018”.

Non-Financial Information Statement — 2022 TWGroup 2