Antares Vision SpA

The commitments and policies of AV Group are periodically reviewed by the Board of Directors, in order to strengthen effectiveness in the pursuit of strategic objectives, monitor and improve the management of impacts and sustainability issues, providing for the involvement of the relevant stakeholders, in particular of suppliers (partners), customers and financial stakeholders. The procedure for reviewing and approving the materiality analysis by the Board of Directors is a structured and systemic process, as it helps to ensure that strategic decisions are based on accurate information that is relevant to the stakeholders. The materiality analysis, once completed and subjected to a preliminary review by the Control, Risk and Sustainability Committee, is presented to the Board of Directors which discusses and approves the results of the process of evaluating and prioritising the topics. [...] The governance system of Antares Vision S.p.A, compliant with the Corporate Governance Code of the Italian Stock Exchange, provides that the Board of Directors delegates part of its management responsibilities to the Chief Executive Officer in matters of representation, correspondence and signature, signing of contracts and deeds, supervision in the field of labour law and respect for privacy, the appointment and revocation of special attorneys and consultants, as well as the establishment and maintenance of the internal control and risk management system. [...] The management of the various companies of the Group, supported by the legal office and the quality function of the parent company, have the task of implementing actions to prevent and mitigate corruption risks, through the implementation of training courses with final tests aimed at employees. An implementation of the modules through targeted training for high-risk individuals is planned for 2025. Any investigative activities, both preventive and related to the need to verify reported events, are carried out by independent functions, such as the Internal Audit function and where necessary supported by external lawyers and consultants. Information flows are also guaranteed to the Parent Company's bodies, including, in compliance with the autonomy of the investigative functions, the Supervisory Body, the Board of Auditors, the Board of Directors and its internal committees. [...] In order to guarantee transparency and compliance with Legislative Decree 231/2001, both Antares Vision S.p.A. and Ft System S.r.l. have established their own supervisory body. The Supervisory Board, with reference to the Parent Company, is made up as follows: Supervisory Board Members Francesco Menini Chairman Cristina Renna External member Silvia Baresi Internal Member [...] The dissemination of policies in the area of active and passive corruption is carried out through the same procedures adopted for the other Group policies. For top managers, updates on policies are planned in person and/or in synchronous videoconference and final comprehension test. For all Antares Vision Group employees, training on policies is included in the DOCEBO LMS (Learning Management System) and delivered to everyone with comprehension tests. The training is updated when each new Policy is published or in the event of regulatory updates. In the event of found non-conformities, ad hoc meetings are planned on the legal side with the people most "sensitive" to these issues and who have the impact of responsibility on their collaborators. The Anti-Corruption Policy is available on the Group intranet and on the Company website. [...] In order to prevent and combat the risks of corruption (active and passive) which, in fact, could significantly and not always remediably compromise the reputation of a company, with consequent effects on the business, Antares Vision Group has equipped itself with the following tools, policies and systems; - Anti-Corruption Policy - Organization, management and control model pursuant to Legislative Decree 231/01 - Code of Ethics - Whistleblowing - Donations and Sponsorships Policy [...] The Antares Vision Group has fulfilled the new obligations according to the timeframes indicated by the legislation by adopting the Procedure for reporting whistleblowing violations and implementing a specific reporting channel, available at the following link https://www.antaresvisiongroup.com/it/whistleblowing/, to allow whistleblowers (internal and external stakeholders) to report relevant unlawful conduct pursuant to Legislative Decree 231/2001, unlawful conduct falling within the scope of application of European Union or national acts relating to the sectors identified by Legislative Decree 24/2023 or violations of company procedures including the Code of Ethics. This procedure applies to Antares Vision and its Subsidiary Companies. Each company belonging to the Antares Vision Group has adopted this procedure in accordance with its own corporate governance system. Reports are handled by a qualified and independent third party, in compliance with current legislation. [...] The Antares Vision Group protects the whistleblower through: - the obligation to maintain confidentiality of people identity; - the prohibition of retaliatory acts against whistleblowers; - the limitation of the liability for the disclosure or dissemination of certain types of protected information. Specifically, no retaliation or discrimination, direct or indirect, should arise if the Reporter has made a report in good faith. Furthermore, sanctions are foreseen for those who violate the measures to protect the Whistleblower. [...] The Internal Audit of Antares Vision operates in a context of independence and objectivity, reporting directly to the Board of Directors (BoD) or the Control and Risk Committee. Its anti-corruption mandate is based on three key pillars: - Evaluation of the effectiveness of the internal control system to prevent and detect corruption. - Identification and management of corruption risks, with particular attention to the most exposed sectors and business processes. - Support and consultancy for the improvement of compliance procedures and anti-corruption programmes. [...] The Audit plan is defined on an annual basis, taking into account the results of the risk assessment conducted by the Antares Vision S.p.A.. The legal entities belonging to the Group are included in the plan according to a rotating coverage criterion. Each company belonging to the Antares Vision Group ensures that its internal control system is consistent with the requirements established by the Anti-Corruption Laws and with the principles contained in the Anti-Corruption Policy. Company procedures must ensure suitable measures to prevent corruption according to a criterion of proportionality with respect to: - at the risk of committing corrupt acts and - to the nature, size and complexity of the activities carried out. In order to verify compliance with this Policy, Antares Vision Group periodically carries out preventive monitoring of all Recipients.

Comitato Controllo, Rischi e Sostenibilità (CCRS) - Il Comitato Controllo, Rischi e Sostenibilità è composto dai tre consiglieri non esecutivi e indipendenti: Alberto Grignolo (che ha sostituito Marco Alberto Vitale), Presidente - Fabiola Mascardi - Cristina Spagna. I consiglieri sono in possesso di un'adeguata conoscenza ed esperienza in materia contabile, finanziaria e di gestione dei rischi. Al Comitato Controllo, Rischi e Sostenibilità sono state altresì attribuite le funzioni e i compiti in materia di operazioni con parti correlate. Il CCRS ha pertanto anche le funzioni di Comitato OPC - Operazioni Parti Correlate.

Il Comitato Controllo, Rischi e Sostenibilità ha il compito di supportare le valutazioni e le decisioni del Consiglio di Amministrazione relative al sistema di controllo interno e di gestione dei rischi e all'approvazione delle relazioni periodiche di carattere finanziario e non finanziario, anche al fine di contribuire al successo sostenibile della Società; in particolare, nel coadiuvare il Consiglio di Amministrazione, in conformità a quanto previsto dall'art. 6 del Codice di Corporate Governance, il Comitato: a) valuta, sentiti il dirigente preposto alla redazione dei documenti contabili societari di cui all'art. 154-bis del TUF, la Società di Revisione e il Collegio Sindacale, il corretto utilizzo dei principi contabili e la loro omogeneità ai fini della redazione del bilancio consolidato; b) valuta l'idoneità dell'informazione periodica, finanziaria e non finanziaria, a rappresentare correttamente il modello di business, le strategie della Società, l'impatto della sua attività e le performance conseguite; c) esamina il contenuto dell'informazione periodica a carattere non finanziario rilevante ai fini del sistema di controllo interno e di gestione dei rischi; d) esprime pareri su specifici aspetti inerenti alla identificazione dei principali rischi aziendali e supporta le valutazioni e le decisioni del Consiglio di Amministrazione relative alla gestione di rischi derivanti da fatti pregiudizievoli di cui quest'ultimo sia venuto a conoscenza; e) esamina le relazioni periodiche e quelle di particolare rilevanza predisposte dalla funzione di internal audit; f) monitora l'autonomia, l'adeguatezza, l'efficacia e l'efficienza della funzione di internal audit; g) può affidare alla funzione di internal audit lo svolgimento di verifiche su specifiche aree operative, dandone contestuale comunicazione al presidente del Collegio Sindacale; h) riferisce al Consiglio di Amministrazione, almeno in occasione dell'approvazione della relazione finanziaria annuale e semestrale, sull'attività svolta e sull'adeguatezza del sistema di controllo interno e di gestione dei rischi.

Nell'ambito della rendicontazione della sostenibilità, il CCRS, coadiuva il Consiglio di Amministrazione nel coordinamento e la supervisione del processo di identificazione, valutazione e prioritizzazione degli impatti, e per la definizione dei temi materiali di AV Group, che avviene attraverso un'analisi interna integrata con il diretto coinvolgimento degli stakeholder, Il Comitato riferisce periodicamente al Consiglio di Amministrazione sulle proprie attività in materia.

Il Comitato ha la facoltà di accedere alle informazioni e alle funzioni aziendali necessarie per lo svolgimento dei propri compiti, disporre di risorse finanziarie e avvalersi di consulenti esterni, nei termini stabiliti dal Consiglio di Amministrazione.

Al Comitato sono state altresì attribuite le funzioni e i compiti in materia di operazioni con parti correlate. Le delibere sulle procedure relative ad operazioni con parti correlate e le relative modifiche vengono approvate previo parere favorevole del Comitato e il Comitato esprime, prima dell'approvazione dell'operazione da parte del Consiglio di Amministrazione, un parere motivato non vincolante (anche per operazioni di "maggiore rilevanza"), sull'interesse della Società al compimento dell'operazione e sulla convenienza e correttezza sostanziale delle relative condizioni.

Nel corso del 2022, il CCRS si è riunito 7 volte.