NEW ESG rating 67 of 100

31 October 2025

In the reference year, the Company achieved an ESG performance rating falling within the “High” category, with an overall score of 67/100.

From an Environmental standpoint, Caurum has formalized an environmental policy and appointed a manager responsible for its implementation.

The Company’s business model has a strong circular orientation, as its core activities focus on extending the lifecycle of scrap precious metals by promoting their recovery and reuse.

The Company monitors its energy consumption, showing results better than the median, and uses a share of renewable energy in line with its peer group. Furthermore, Caurum reports its Scope 1 and Scope 2 GHG emissions, performing better than the sector average.

However, a structured GHG emissions reduction plan over short-, medium-, and long-term horizons has not yet been defined, representing an additional opportunity for improvement.

Regarding waste management, the Company monitors generated volumes, distinguishing between hazardous and non-hazardous waste, and allocates part of it to recycling and recovery activities, although to a lesser extent than the peer group. The Company holds ISO 9001 and ISO 14001 certifications.

With respect to responsible sourcing policies, it is also worth noting the achievement of the Responsible Jewellery Council certification, which attests to adherence to responsible practices within the jewelry sector. Currently, the Company has not implemented procedures to mitigate risks associated with extraordinary climate events, nor has it been affected by such events over the past three years.

In the Social domain, the workforce composition shows a lower female presence compared to the reference benchmark, a figure partly attributable to the nature of Caurum’s core business.

The proportion of permanent employment contracts is aligned with the peer group, while all employees are covered by collective bargaining agreements.

The annual training hours per employee are below the sector median, representing a potential area for improvement.

During 2024, no injuries or fatal accidents were recorded, as indicated by the Company’s internal monitoring system.

It is also positively noted that the Company obtained ISO 45001 certification, related to occupational health and safety management.