Page 40 - EINF2022

NON-FINANCIAL INFORMATION STATEMENT

Risk mapping of material issues - Due Diligence - of TWL
- traceability of compliance with Agenda 2030 targets 3

Material RISKS Measures 2023 Goals
adopted
Scope issue Management Area for their (qualitative and ODS Meta
of TWL Type Description Tool Responsible minimisation quantitative)
2022
Strategic Decline in productivity and quality
Average number
new hires and Increase
Operational High rotation departures, Training, Decrease staff
Labour Average number HR development of turnover (dismissals/
practices Department voluntary departures)
of employees Procedures and
Regulatory Administrative penalties Remuneration Policy by 5-10%.
compliance
Human 8
Strategic Decline in productivity and quality
Quality,
Occupational Operational New hires due to replacements ISO 45001 Environment and Increase occupational Decrease accident rate
Occupational
Health and Certifications Health and Safety risk training by 5-10%.
Safety Management
Regulatory Administrative penalties Department
compliance

Sustainability
Risk Strategic Increase of risks, increasing threats, Risk Mapping, CEO and Area
management in-depth study of weaknesses Directors n/a
management KPIs
Renewal of criminal
risk mapping,
Appointment renewal of Code of
of Compliance
Governance Committee and Ethics, mapping of
Increase of risks, increasing threats, Criminal Risk Sustainability Procedures
Strategic in-depth study of weaknesses, lack of Mapping, Code Committee and regulations
transparency, lack of reliability of Ethics and mapping, Presentation
Regulatory Standardised CEO and CFO of NFIS 16
management
Internal Control
Non-compliance with reporting Procedures -
Regulatory deadlines and administrative and SAGE X3
compliance
criminal penalties

3 COSO – Committee of Sponsoring Organizations of Treadway Commission (2018)
Non-Financial Information Statement — 2022 TWGroup 40