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This report was prepared with reference to the GRI STANDARDS published by the Global Reporting Initiative.

Moreover, in line with the Preliminary Sustainability Report produced by the parent company ATS Corporate, reference was made to the Sustainability Accounting Standards Board (SASB) Standards for Industrial Machinery and Goods.
The report boundary refers to the activities carried out by Comecer SpA which operates in the following fields: pharmaceuticals, radiopharmaceuticals, regenerative medicine (ATMP), and services.
Where possible, historical data from the last 3 fiscal years is reported, in order to highlight how the indicators have changed over time. Each indicator reported on can be identified in the document by means of a specific label located in the margin of the reference paragraph. The GRI content index, which provides a summary of the indicators considered, is in the appendix.
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