Page 21 - EINF2022

ESTADO DE INFORMACIÓN NO FINANCIERA

2.3.
Materiality analysis

In this post-pandemic context - with the paradigm shift in TWG sectors and
new consumption patterns - the value of logistics in productive and social
development has allowed us to review and update the issues, in line with the
evolution of the sustainability agenda and our business.

This exercise has taken into account our vision, GRI and SASB standards, the
impacts that the business has on the community and the contextual risks in the
continuity of operations, as well as the expectations of our stakeholders (GDIs).

This has led us to carry out a materiality analysis to identify the relevant
sustainability issues for the Group.

This analysis was carried out taking into account the following inputs:
• Conducting a high-level analysis of the practices and initiatives that are active
and are being promoted in our sector, in terms of sustainability, based on the
identification of our direct competitors and benchmark or leading companies
in sustainability.
• Harmonisation of the relevant sustainability issues for our sector identified
and published by the SASB (Sustainability Accounting Standards Board)
standards (see Annex I) for the automotive parts sectors that supply the
assembly service for specific parts in this sector and logistics that use land
transport, and the new universal GRI standards (see Annex II).
• Internal reflection by the organisational units in TWG that have participated
in the preparation of this report to identify which issues are particularly
relevant from a sustainability point of view.

21