SUSTAINABILITY PLAN

In the first half of 2026, in collaboration with Ollum, we
launched our first Sustainability Plan, with the aim of
formalizing and transparently communicating our commitment
across a wide range of environmental, social, and governance
issues.
The motivation behind this initiative stems from a deeply
rooted belief: sustainability is not merely a response to
regulatory and market pressures, but a guiding principle for
creating long-term value by balancing economic performance,
environmental impacts, and peoples well-being.
With this perspective in mind, we decided to develop a strategic
document capable of defining concrete, measurable
objectives aligned with our identity and size, with clearly
defined targets in the short, medium, and long term.
This plan also reflects our commitment to giving visibility to
what is already being done, with transparency and rigor, and to
building an evolutionary path that will support Union Foam in
addressing future industrial, environmental, and social
challenges.
The Sustainability Plan was developed through a structured
and progressive approach, based on the methodological
principles of Directive (EU) 2022/2464 (CSRD) and the VSME
standards issued by EFRAG. The process therefore followed
an integrated framework, beginning with impact materiality.
The Plan was ultimately formalized into a comprehensive and
structured document designed not only as a strategic guideline,
but also as an operational tool for managing, monitoring,
and communicating corporate sustainability.
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