Non-Financial
Information
Statement 2023

SILESTONE®
DEKTON®
SENSA®

CORPORATECONTENTCOSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

2

About theNon-Financial
Information
Statement
We are pleased to present our Non-Financial
Information Statement, which forms thecornerstone of our ESG Strategy and reflects ourcommitment to all aspects of sustainability.
By publishing this statement, we invite our
stakeholders to gain insight into mattersrelating to our business model and strategic
objectives, as well as our economic, social andenvironmental performance in 2023, both inSpain and in the other countries in which we
operate.
We are also continuing to reinforce ourcommitment to the sectors in which ouractivities have the greatest impact, such as theworld of architecture and design, gastronomy,
art and culture.

The Non-Financial Information Statement(NFIS) fulfils the legal requirements set out in
Law 11/2018 of 28 December 2018. For ease ofreference, we have also based this statementon the Global Reporting Initiative (GRI)
standards.
This work follows on from the reports
published in prior years anddeepens our resolve to provide our
stakeholders with transparent annual reports,
in addition to making a positive impact
wherever we operate.

A more sustainable future

IntroductionCOSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

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Letter fromthe Chairman“For years we have stressed thefundamental importance of ensuring that
our industrial activity meets the highest ESG
standards, achieved through our totalcommitment to sustainability.”
Francisco Martínez-Cosentino Justo
Chairman and CEO of Cosentino, S.A.

The Cosentino Group took on more than 200 new workers in
2023, ending the year with a headcount of 6,000 employees.
This makes us by far the most international industrial
company in the architecture and design surfaces sector interms of the origin of our employees. Our company’s ability tobring together such a wealth of richly diverse talent, with thecapacity for smart collaboration, i.e. cooperation based on
respect for the circumstances of each and every individual
who makes the company possible, is, in my view, a pricelessasset.
2023 was more realistic in terms of “normal” market
conditions, which had been somewhat distorted in the years
following the global slowdown in 2020, caused by theworldwide COVID-19 pandemic. We all recall the major global
supply chain upheaval triggered by the disruption to global
transport and at the factories themselves, affecting all
sectors and operating in a kind of vicious circle. 2023
therefore saw an adjustment to normal activity levels. The
various situations arising across Europe as a result of thewar in Ukraine have nevertheless led to an economic
downturn in a significant number of countries.
The reasons set out above explain the Cosentino Group’s
turnover in 2023, amounting to Euros 1,571 million, which is inline with the figure for 2022. The other economic andfinancial indicators are also extremely positive, as shown in
the relevant analysis table provided later in this statement.

Cosentino’s investment health remained robust in 2023,
amounting to over Euros 110 million. Investments have been
made in innovation and commercial assets, such as our new
City and Center spaces. New manufacturing facilities havebeen created, such as Dekton® line 3, and major investments
have also been made in occupational and environmental safety,
which are an absolute priority for our company. I would like totake this opportunity to once again congratulate the teams thathave worked so hard to maintain the most optimal levels ofoccupational safety through adequate control of dust exposurelevels, for which further million-Euro investments have been
made.
Another major achievement in 2023 was undoubtedly thecompletion of 100% of the production of Silestone® slabs at the
maximum level of Q40 thanks to HybriQ® technology. Moreover,a significant number of Silestone® colours do not exceed level
Q10 –i.e. their silica content ranges from 1% to 10%–, marking an
unprecedented development in the industry. All this has led tothe creation of a new product category, with Silestone®
recognised as a hybrid mineral surface. We are fully committed
to developing Silestone® further in order to continue to be a
global point of reference in terms of quality, design and safety.
Our achievement of these goals will be showcased from 2024
onwards.
Meanwhile, Dekton® sales experienced substantial growth in2023, increasing by more than 15% and accounting for almost
30% of the Cosentino Group’s total sales turnover.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENTThe implementation of line 3 towards the middle of the year
has made a significant contribution to the Group’s
production capacity, enabling it to more effectively meetdemand and consider new applications and/or market
segments. Thanks to Sensa® and improved production
capacity at our Latina factory in Brazil, our top-line growth
can be sustained in the various markets.
For years we have stressed the fundamental importance ofensuring that our industrial activity meets the highest ESG
standards, achieved through our total commitment tosustainability. Our increased reliance on renewable energy
sources, such as solar generation, led to the installation of
upwards of 27,000 PV panels on the roofs of our factories in
2023, adding to the more than 30,000 installed in 2022. It
gave us great satisfaction to see how, for several hours ofmany of the hottest and sunniest days of the year, theindustrial park in Cantoria was powered exclusively byelectricity generated by the solar panels.

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Our strengthened professional ties to the world of interior
design and architecture were reflected in the organisation of
two C.Next Designers conferences. One of the conferences washeld in Mexico and attended by hundreds of professionals fromthe United States and Canada, while the other, held in Almería,
brought together hundreds of designers from more than 15
European countries. Interesting case studies were presented atboth events, displaying applications of both Dekton® andSilestone® in major projects and providing an immensely
valuable space for inspiration, which will lead us to hold similar
events in the future. As far as securing increased cooperationand loyalty among opinion leaders is concerned, the Cosentino
City spaces are proving invaluable. Nine such spaces opened in
2023, bringing the total number above 25 worldwide. These
spaces serve as genuine business generation centres, at which
our entire value chain is provided with elegantly designed
facilities to complete their respective projects.

As for the Wastewater Treatment Plant (WTP), which collects
wastewater from neighbouring towns for industrial use, thismajor addition has allowed us to ensure that almost 100% of
the water consumed in our industrial park is recycled. We
also remain committed to progress in the recycling of wastefrom our production processes so that, following recovery, it
can be put to a new use in line with circular economy
principles.
Lastly, I would like to highlight the major strides taken in2023 in respect of social initiatives. Our proximity to theneighbouring towns of the locations in which we are based,
whether in Cantoria (Almería), Serra (Vitória) in Brazil or
Miami (Florida), these being our main enclaves as thelocations of our corporate headquarters, has allowed us tocarry out a significant number of volunteer activities andprovide support for cultural, educational, environmental,
sports, etc. initiatives. Carrying on from the work of our
founders, Eduarda Justo, who was focused on education, andIbañez Cosentino, on art, we have continued to centre ourefforts on education, offering major exhibitions such as
Invisible Emigrants: Spaniards in the United States, an
extraordinary photographic production organised by the
Spain-United States Council Foundation, which was
exhibited for several months in Almería and Olula del Río,
following its premiere in Madrid and Gijón.

Francisco Martínez-Cosentino Justo
Chairman and CEO of Cosentino, S.A.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

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Global presence
and assets in our
sectorCountries

Business Units

* 119

*8

* 11

Distribution

Production
plantsWorkshops

Countries across five continents
where we sell our products.

SPAIN

* 30

→ 3 Silestone® plants.

Countries in which we are present.

→ 1 plant for special finishes
and manufactured
products.

Implementation* 35

Subsidiaries
Own or active subsidiaries.

→ 1 plant for preparation of
raw materials.

Workshops for cutting
kitchen and bathroom
worktops.
→ 10 workshops for cutting
kitchen and bathroom
worktops in the USA.
→ 1 plant for special
products in Spain.

→ 1 factory for samples.
→ 1 Dekton® plant.
BRAZIL→ 1 granite factory.

*1
Logistics Platform→ Smart logistics platform (Spain).

*5
Hubs (4 in the US and 1 in Australia)* 157
Business and Sales Units→ 126 Cosentino® Center→ 31 Cosentino® City

*5
Logistics operators*2
Warehouse space→ Over 24.000 m2 for storing display slabs at our
corporate head office.
→ One logistics centre that includes a smart warehousecapable of storing up to 300,000 Silestone® and
Dekton® slabs and preparing over 6,600 slabs every
nine hours on shipping frames (by sea or land).

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

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Meaningful Design
to Inspire People’s Lives.
Meaningful

To inspireLives

We seek to live responsibly, at one
with nature and the environment we
inhabit, practising a rational andreasonable way of life.

We inspire and are inspired
to create beautiful,functional designs thatcome to life.

We have just one life, which we canlive in many different ways; ourproducts are designed to adapt toand anticipate the real needs ofsociety.

DesignWe live in and create spaces
and homes that are full of
character, in pleasantsurroundings where we can live
a healthy life.

People’sPeople are at the heart of ourbusiness, and we aim to
improve their lives andcontribute to their well-being.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

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Cosentino
ValuesValues: Cosentino DNA.
We are dreamers, looking at the world
with passion and courage, committed
to acting with compassion.

We are Dreamers
We imagine innovative concepts that
anticipate solutions by analysing thefuture of the industry and putting passion,
drive and inspiration in everything we do.

We are Courageous
We dare to travel new paths, making
decisions and accepting risks without
fear of failure or criticism.

We are Committed
We act responsibly in this shared project, doing
our best for our customers, society and theenvironment.

We are Compassionate
We are approachable and honest and we show
empathy towards others, putting aside ouregos and working as a team.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENTOur brands, aguarantee of quality
and innovation
Our brands have a positive impact:
they provide a more sustainable,
functional and beautiful life.
At Cosentino® we specialise in the design, production and distribution ofarchitectural and decorative solutions. To this end, we create top-quality
brands and products that provide sustainable, innovative and functional
solutions for homes and public spaces alike, making us the ideal partners
for interior designers and architects.
Our three pioneering brands are renowned for the excellence of theirfinishes: Silestone®, Dekton® and Sensa by Cosentino®, all leaders intheir respective segments. Thanks to the solutions they provide, webuild innovative surfaces that enable us to conjure up unique spaces
and designs.

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COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT9

Our strategic vision:a holistic outlook
An overview
of the context.
We understand ourenvironment in orderto anticipate and adapt
to the new scenarios.
The last few years have been hard for everyone. The
pandemic, armed conflicts and the energy crisis, among
other factors, have generated great upheaval and a
growing need to make a firm commitment to a businessand societal model in which resilience is key.
Thanks to the efforts and responsibility of the entire teamat Cosentino, we have been able to address theseconcerns and difficulties and achieve satisfactory resultsby the end of 2023. This, added to the strength of ourbusiness purpose, where innovation and sustainability
play key roles, has been reflected in our investments inrenewables, circularity, new production facilities and the
expansion of our global presence. These actions have all
kept our brands at the forefront of the sector.
Although the current uncertainty will be a constantpresence in the coming years, the construction sector is
expected to grow. Specifically, the residential segment
will grow by 4.5%, with project types split between 37%
new builds and 63% refurbishments. We are facing thistrend from our position as leaders, while we innovate anddiversify in the potential application of our products, sales
channels and geographical presence. Thus, in the years
ahead we will be looking at a scenario of opportunities inwhich we can continue to make progress.

Nevertheless, we are aware that we face a constantly
changing environment. In this context, we have identified anumber of risks and opportunities for which we have been
preparing, for instance:→ Inflationary environment, in which both therising prices of raw materials and basic
supplies necessary for our activity (higher
energy, fuel, transport costs, etc.) areprominent.
→ Geopolitical uncertainty, which is directly
related to the global economic outlook.
→ Effects of climate change, which are beginning to take onever more drastic forms and for which we must establish
effective strategies.
→ New trends that are becoming increasingly
deep-rooted in consumers, such as the searchfor spaces that adapt to their current needs or
the growing demand for sustainable products.
At Cosentino we are proactively addressing these realities,
promoting projects and initiatives to help us capitalise onopportunities and minimise any adverse effects.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT10

We anticipate risks in orderto manage and control them
Risk management.
We have several identification, control
and management systems in place, as
well as preventive and corrective
actions, which enable us to anticipate,avoid or mitigate the risks we face as acompany.
We use a number of tools for this, suchas:
→ Cosentino Group global risk
management programme, whichseeks to mitigate any potential
adverse effects on our economic
and financial profitability. Given theuncertainty of the markets, itconsiders financial market, credit
and liquidity risks.
→ Preventive or corrective action,
which we define for each risk
identified in our annual review.
→ SWOT Matrix, which we use to
analyse Cosentino Group’s
weaknesses, risks, strengths andopportunities. This is acomprehensive analysis
encompassing the vision of thevarious areas such as Finance,
Innovation, Internal Audit,
Procurement, Health & Safety,
People, Commercial Processes,
Logistics, Quality and Environment.
The matrix is included in our Annual
Strategic Plan and is reviewed bymanagement.

Risk map.
In 2023 we updated the corporate risk
map for 2024 and 2025, identifying a
number of operational and strategic
threats.
These were classified by criticality
level based on their residual risk, andofficers were appointed to monitor themost pressing ones. These officers will
be responsible for leading the actionplans to mitigate, avoid or transfer
these contingencies.
The main risks that have currently
been identified include:→ The sharp rise in the number ofmaterials manufacturers thatcompete with Cosentino’s
categories. This increase has been
mainly in Asia, where low-cost
production takes place.
→ The slowdown in the construction
sector as a result of interest rate
hikes in the wake of the global
macroeconomic situation.
→ Cybersecurity, which, with the rise of
artificial intelligence, poses evergreater challenges.
→ Climate change, which is leading toincreasingly extreme situations prolonged droughts, severe storms,
etc. These must be managed toensure they do not interfere withnormal operations.

→ Global geopolitical tensions, which
can lead to protectionist trade
policies and the introduction oftariffs, as well as causing
disruption to the supply chain.
→ Attracting talent, which is
becoming more complex in
an increasingly competitive
labor market.
During 2023, the Audit and Control
Committee monitored the indicators
and action plans to address the mostcritical threats on the risk map.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT11

Risks and opportunities in
the face of climate change.
Going beyond
emissionsmitigation.
Slowing climate change is not justabout scaling back emissions. Beingaware of the climate risks we face,understanding the impacts that could
arise from our exposure, andanticipating their effects all play afundamental role in the company’s
strategy over the short, medium andlong term. In 2022 we commenced ouranalysis of climate risks andopportunities, using the Task Force on
Climate-related Financial Disclosures(TCFD) methodology.
This work has not only enabled us toanticipate and adapt to climate risks,
but also to harness the opportunities
that they can bring.

In this regard, physical and transition
risks can be observed. The first risks
are associated with the climate itself,while the second risks are economic
in nature. The figure below shows thetransition risks in blue and thephysical risks in green and whether
their impact will be felt in the short(2025), medium (2030) or long term
(2050).
The availability of water resources
and an increase in extreme
temperature-related events pose themain climate risks. The transition
towards other types of logistics
transportation, the switch to clean
energy and ever more stringent
environmental legislation are some of
the main risks classified as material in
our analysis.

As regards opportunities detected in
the analysis, these are structured into
four areas on the basis of which
initiatives are determined, assessedand planned across an array of fields,such as the circular economy, logistics
and the acquisition of clean energy,both mature technologies and throughparticipation in pilot project.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

Doublemateriality
assessment
A new perspective on
our ESG reporting model.
The new ESG reporting ecosystem sets stricter environmental, social andcorporate governance standards based on the principle of double
materiality. This framework includes the Corporate Sustainability
Reporting Directive (CSRD) and the requirements applicable to theEuropean Sustainability Reporting Standards (ESRS), developed by theEuropean Financial Reporting Advisory Group (EFRAG), and adopted asdelegated acts on 31 July 2023.
Materiality assessment is the process by which an organisation identifies
information related to sustainability impacts, risks and opportunities(IROs) and is the starting point for sustainability reporting under ESRS.
Double materiality encompasses two dimensions: impact materiality(outward perspective: how companies affect or potentially affect theirstakeholders) and financial materiality (inward perspective: how different
environmental, social and governance issues affect or potentially affectthe value of the company). A sustainability matter meets the double
materiality criterion if it is relevant from the perspective of impact, from afinancial perspective, or both.
Conducting a materiality assessment based on objective criteria is crucial
to generate effective sustainability reports that include relevant andreliable information for stakeholders.
The main objective of this process is to make a first approximation withthe disclosure criteria established in the ESRS in relation to sustainability
matters, using the double materiality analysis. This implies:a.

Identifying and assessing material impacts, risks and opportunities(ESRS 2 IRO-1).

b.

Analysing how these impacts, risks and opportunities interact with thestrategy and business model (ESRS 2 SMB-3).

c.

Complying with the disclosure requirements established in the ESRS
and covered by the sustainability report (ESRS 2 IRO-2).

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COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT13

To conduct this analysis, we haveapplied the following methodology:

STEP 1: Identify the context,
including activities, business
relationships, sustainability
context and stakeholders:

STEP 3: Assess the materialityof negative and positive
impacts, both real and potential

The indicators considered for thisanalysis included: (i) the company’s
context; and (ii) an assessment of
the ESG maturity of the company
and its peers in relation to ESRS.

The objective of this step was tobring in the perspectives ofdifferent stakeholders on theimpacts that were identified as
potentially material in the previous
step in order to determine which
impacts are potentially material
and to what extent. To this end, an
ad hoc assessment framework was
designed, which included thecriteria and the process forassessing impact materiality inaccordance with EFRAG's guidanceon impact assessment by defining(i) scale, (ii) scope, (iii)
irremediability, and (iv) likelihood of
impacts.

STEP 2: Identify impacts, both
negative and positive, real andpotential

STEP 4: Identify risks andopportunities related tosustainability

With the collaboration of Cosentino
senior managers and external
advisors, and the help of an analysis
of industry macro-trends, therelevant effects related tosustainability were identified interms of significant impacts on
people or the environment, in the
short, medium and long term.

At this point, several relevant
sources of information wereanalysed, which enabled us to
identify potential risks andopportunities: (i) Information
provided by Cosentino’s peers(benchmarking), and (ii) IFRS
guidance, which provides a
blueprint for preparing climaterelated disclosures. This guidance
gathers relevant sectoral
information, facilitating theidentification of risks andopportunities associated with
Cosentino’s business and its value
chain.

The diagnostic process was carriedout by gaining an understanding of
the company’s context through areview of publicly available
information. The purpose of thisstep was to identify Cosentino’s
business model and strategy. This
involved compiling and analysing
the company’s activities and value
chain.

These impacts can be related
directly, to the company’s own
operations and/or products andservices, or indirectly, to thepractices of stakeholders in its
value chain. The goal is to define
the set of ESG topics and subtopics that are relevant in thecontext of double materiality.

Following this analysis, the risks
and opportunities extracted fromeach source were cross-checked inorder to identify similarities and/or add
new risks and opportunities whereappropriate.
STEP 5: Identify risks andopportunities related tosustainability
In light of the indications set out in the
ESRS in the EFRAG guide used for thisexercise, some preliminary
considerations should be formulated inorder to understand the assessment
activities carried out:(i)

Risks and opportunities generally
arise as a result of impacts,
dependencies and other risk
factors, including the physicalrisks and transition risks linked toclimate change.

(ii)

Quantitative and qualitative
thresholds based on financial
effects related to performance,
financial position, cash flows,
access or cost of capital can beused to assess materiality.

(iii)

An assessment of risks andopportunities should consider the
likelihood of their occurrence andtheir potential scale over the
short, medium, and long term.

Based on the foregoing, the results
were assessed taking into
consideration the time horizon (short,medium or long term), the scale of therisk or opportunity in qualitative andquantitative terms, and, lastly, theprobability of occurrence of thepotential impacts.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

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Material
matters

Relationswithsuppliers

Engagement withemployees

Employee healthand safety

Energytransition

Biodiversity andecosystems

Value chain

Energy efficiency

Climate change

Equality anddiversity

Circular economy

E-nvironmental→ Energy efficiency.
→ Energy transition.
→ Circular economy.
→ Climate change.
→ Biodiversity and ecosystems.

S-ocial→ Occupational health and safety.
→ Diversity, equity and inclusion.
→ Engagement with employees.

G-overnance→ Business conduct.
→ Relations with suppliers.
→ Value chain.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

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Double Materiality Matrix.

Impact of the value
chain on climatechangeSafety of workers
in the value chain

Well-being ofworkers in thevalue chain

Biodiversity andecosystems

Relations with
suppliers

Energy transition

Energy efficiency

Business conduct

Diversity

Circular economy

Own personnel
Health and safety
Value chainCOSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT(E) Cosentino x
Environmental
We ensure that our operations are competitive,
now and in the future.
We care for ourcommon home:
our planet.
Our brands improve people's lives bytransforming the spaces where theylive. That is why it is natural for
Cosentino to protect the balance andpromote the biodiversity of the world
we share by creating products thathave a positive impact: being moresustainable, pursuing carbon
neutrality, having higher percentagesof recycled material and a long usefullife.

In addition, we use electricity fromrenewable sources in our
manufacturing process, ourtransportation systems are
increasingly clean and smart, andwe care for our planet by using every
drop of water to the fullest, reusing itover and over.

We make the most of every
resource and find new uses for
waste, creating sustainable links
and innovative infrastructures.
For example, we built the leading PV
plant for own consumption in Spain, awaste recovery plant and aregeneration station that finds asecond use for waste water from themunicipalities surrounding Cantoria(Almeria), where Cosentino has its
main factory.
We also foster partnerships with
suppliers, scientific institutions
and NGOs to preserve biodiversity
by making our forests more
resilient to climate change andprotecting marine ecosystems.
We go the extra mile to build a better
future for everyone.

We care for our planet

ESG

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COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

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Cosentino CO2nscious:
we have been measuring
our footprint since 2018
We anticipate, measure, reduceand offset emissions.
We measure our Organisational
Carbon Footprint (OCF) to reachour goal of reducing thekgCO2/kg of product ratio by 35%
by 2030. To that end, we took
2018 as the baseline, the year inwhich we measured our footprint
for the first time.

The year 2023 was one of expansion
with the inauguration of the new
Dekton production line and thecontraction of Silestone production.
As a result, our footprint intensity
rose by 0.9% with respect to theprevious year. However, we havecontinued to reduce our footprint,
which has contracted by anaccumulated figure of 8.9% over thebaseline.

To reach this goal, we have a
Carbon Footprint Reduction Plan
that is reviewed on an annual
basis. It features a series of
distinct measures depending on
the carbon footprint scope (scope
1, scopes 2 and 3) and theimplementation period.

As an absolute value, our carbon
footprint was reduced by 136,133
tCO2 with respect to 2022.
The breakdown of our carbon
footprint in 2023 is shown below:

Carbon footprint calculation
Toneladas
Direct (Scope 1) Emissions

93,964.68

Indirect (Scope 2)
Emissions

6,816.26

Indirect (Scope 3)
Transport Emissions

118,096.70

Indirect Emissions from Goods
and Services (Scope 3)

277,159.83

Indirect Emissions from
Product Usage (Scope 3)

8,380.21

TOTAL FOOTPRINT

504,417.67

For yet another year, we have offset
the carbon footprint generated by
Dekton®, our CO2 emissions-neutral
product. In 2022 we offset 10.2% of
our carbon footprint through socioenvironmental projects indeveloping countries, such as Chile.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

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What do we do?

We prevent

Climate change is a reality, which is why we must takesteps to mitigate its effects and adapt to the resulting
impacts that are beyond our control. Thanks to our carbon
footprint, we are able to measure our GHG emissions,
reduce them and factor the results into our decisionmaking. These initiatives contribute to limiting global
temperature rises to 1.5ºC, as established in the Paris
Agreement.

We mesure+29.4M€+13.5 M€in environmental
and health andsafety assets

in environmental
control andimprovement

We offset

We reduce

We prevent
Designing products with a low environmental impact is
one of the main tools at our disposal to mitigate climatechange. We achieve this by integrating the greatest
possible amount of recycled materials into productdesign, while progressively scaling back our use of fossil
fuels through the use of clean energy alternatives. Ourcommitment is steadfast: since 2014, four years before wefirst calculated our carbon footprint, we have been using
electricity with a renewable Guarantee of Origin (GoO) at
our Cantoria HQ. This has also been achieved in Brazil
since 2017. This means that in 2023 we avoided therelease of 50,929 tonnes of CO2 emissions (Scope 2) into
the atmosphere.
Calculating our organisational carbon footprint on ahalf-yearly basis enables us to gauge current levels andwhether or not we need to take action. Additional steps
can then be taken, if required and in addition to thosealready envisaged, to scale back emissions and attainour goals.

We measure
As part of our goal of continuous improvement, in 2023 wetook a step further in our carbon footprint measurement.
In this regard, we are currently in the process ofrecalculating our footprint to take into account the GHG
Protocol’s Scope 3 emission categories -not hitherto
considered-:Category 1: purchased goods and services. Up until now
we had only included the purchase of raw materials in thiscategory. However, as of 2023 we now consider thepurchase of all goods and inventory made in the year.
This category includes all services acquired.

Category 2: capital goods. We take into account emissions
generated by the company’s purchase of capital goods/fixed
assets.
Category 3: Fuel- and energy-related activities not includedin Scopes 1 or 2. The emphasis here is on emissions from the
distribution of energy consumed, but not considered in Scope 1
or Scope 2.
Category 8: leased assets. The leasing of machinery,
infrastructure and any other type of goods.
Category 10: processing of sold products. GHG
emissions generated by the handling of the productprior to its installation.
The above-mentioned calculations were performed
retroactively back to the baseline year of 2018.

We reduce
After ascertaining the annual carbon footprint, we review
the steps proposed in our reduction plan to ensure theymeet the target of paring back emissions.

We contributeOnce we have determined our emissions and establishedreduction steps, we offset emissions that we are unable toreduce for the time being. We carry out this annually foremissions generated by the Dekton® production process,through investment in socio-environmental projects indeveloping countries. We currently have carbon credits in a
project linked to biogas production in Chile.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

19

504,417.67 tCO2e
TOTAL OCF 2023** Carbon footprint measurement pending verification

Scope 1

Scope 2

Scope 318.63%

1.35%

80.02%

Direct emissions from sources
controlled by the organisation

Indirect emissions frompurchased electricity consumed

Indirect emissions from the entire
value chain, from extraction of raw
materials to the end of the product's
useful life

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT20

We measure

We measure and takeconsequent action
Carbon Footprint Reduction as
the backbone.
Limiting the global temperature rise to 1.5ºC is essential if
we want to slow the devastating effects of climate change.
It is therefore vital to reduce GHG emissions, which are a
precursor to climate change. In this regard, we seek toanticipate events, which is why we remeasure the carbon
footprint every six months. This enables us to bring forward
decision-making, carrying out actions that decrease theend ratio. The definitive measurement is carried out
annually.
We are also continuing to ensure that the OCF remains the
backbone of decision-making in areas that impact thecompany’s environmental component, as all areas, to agreater or lesser extent, have a direct impact thereon.

Beyond GHGs
At Cosentino, we respect and care for the environment,
which is why we are controlling emissions in addition to
GHGs, thus meeting the requirements of our Integrated
Environmental Authorisation (AAI) as part of the company’s
continuous improvement process.

-9%
Carbon Footprint
Reduction vs 2018

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENTWe reduce

We are working to reduce
our emissions by
35% by 2030.

Voluntary emissions
reduction target-35%
in 2030

Commitment to improvement.
With a view to improving our environmental performance, we havejoined voluntary reporting platforms, such as the Carbon
Disclosure Project (CDP), a non-profit organisation that rates
companies according to their decarbonisation strategy and ESG
policy via the transparent disclosure of the company's strategy. In
2022 we obtained a rating of B, a rating that was renewed in 2023.

21

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT22

We implement the limits
required to slow global
warming
We involve our entire value chain,from extraction of raw materials tothe end of the product's useful life.

80%
80% of our carbon
footprint is due toindirect emissions

How do we do it?
Raw materials: the inclusion of recycled raw materials or those with a low
impact on the carbon footprint is a major step forward in this regard. In
2023, transitioning from Q40 to Q10 has contributed to the reduction ofemissions in the Silestone production process. The commitment torecycled raw materials, the use of renewable energy or the more efficientutilisation of raw materials are just some of the initiatives that havebrought about a reduction in our emissions. This not only has a positiveeffect on the Silestone ® production process, but also on the carbon
footprint of the entire organisation.
Clean energies: this year we have increased the number of Cosentino City
and Center establishments using electricity with a renewable guarantee oforigin from five to twelve. We have also increased the surface area of oursolar PV panels. Moreover, the Clean Energy and Energy Procurement
Working Group develops and executes actions designed to meet the goals
set out in our strategy. We pay particular attention to optimising energy
use and to advancing towards a better share of clean energies in ourenergy mix. In this regard, we have plans to build new photovoltaic facilities
and have carried out numerous feasibility studies on innovativetechnologies that could be applied to our processes, such as greenhydrogen, biomethane, energy storage or smartgrid.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

Efficiency

Our sources ofelectricity fill us
with pride
100% of the electrical energy at our
production centres at Cantoria(Spain) and Brazil is from renewablesources certified with a Guaranteeof Origin (GoO).

The consumption of energy for total production
at Cosentino in 2023 was 34% electricity and
66% thermal (natural gas), in keeping with theoverall trend in recent years.

But we want to take this a step further
This explains why in 2023 we expanded the solar plant
located on the rooftop of the Dekton® factory and thelogistics warehouse. The plant has 28,000 panels
providing a peak capacity of 15 MW, increasing electricalself-supply at our industrial complex to around 29% in
2024.
Emissions from electrical energy consumption reached zeroin 2014 at Cantoria (Almería) and in mid-2017 in Brazil,
thanks to entering into renewable Guarantee of Origin (GoO)
agreement. Nevertheless, the commissioning of the solar
PV plant is testament to our commitment to emissions
neutrality and the use of renewable energy. This aligns our
strategy with the energy efficiency commitments enshrinedin the European Green Deal for 2030.

23

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

Other actions carried out toimprove efficiency:

24

Most significant energy efficiency
projects:→ Recertification of ISO 50.001 Energy
Management standard.

→ Heat recovery at Dekton®, transferring it from the four new
furnaces to the two new driers.

→ Solar photovoltaic facilities at locations otherthan Cantoria: Center stores in A Coruña,
Madrid, San Sebastián, Seville, Toledo,
Valladolid, Vigo, Castellón, Murcia and Zaragoza.

→ Fuel optimisation of Silestone® RTOs (Regenerative Thermal
Oxidizers) no. 5, 6 and 7.

→ In 2023 the Energy Efficiency Committee adopted
38 measures that represent savings of 16.5
GWh/year.

→ Installation of high-efficiency electric motors.
→ Heat and water recovery in the new Dekton® atomiser by
harnessing the energy of exhaust fumes and recovering the
moisture it contains.
→ Installation of electrical filters on the main production lines(Silestone 2, Silestone 4 and Logistics Warehouse) toimprove the quality of the electrical wave and reduce
electricity consumption.

→ Image of the Cosentino Solar Farm (Cantoria, Almería)

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT25

Efficiency

The water cycleat Cosentino:an endless life
Our technological capacity allows
us to recycle and recirculate
water, time and again.

99%
Recycled water

We work hard to care for the water we consume, well aware of its limitations
and every living being’s need for water. This is brought sharply into focus by thelocation of our production facilities in the southeast of Spain, one of the areas
with the least rainfall on mainland Spain.
To this end, we have implemented the best available technologies at the nine water
treatment plants at our industrial complex, enabling us to recirculate over 80,000
m3 per day so not even one litre is wasted. This is equal to the daily irrigation of
1,500 football pitches.
Moreover, in May 2023 we started up our very own waste water treatment station,
enabling us to give the waste water produced by the nearby villages of Olula delRio, Macael and Fines a second life. We therefore managed to close a circle inwhich 99% of our water is from recycled sources, therefore benefitting water
availability in the surrounding area.

Change in water capture at Cantoria (m3)

Use of water captured (m3)

2021

2022

2023

Irrigation (m3)

45,76365,18580,057

Industrial (m3)344,796

314,021351,703

Total (m )390,559379,206

431,760

3

Change in water capture at Latina, Brazil (m3)

Use of water captured (m3)

2021

2022

2023

Industrial (m3)

7,064

9,039

10,161COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

26

Efficiency
Every kilo of raw material isimportant; resources are finite.
The production teams constantly strive to get the most out of
every kilogram of raw material used in our production process.
Efficiency is paramount among our goals, as the waste thatleaves the smallest carbon footprint is that which is not generated
in the first place. Our most-used raw materials include quartz,
feldspar, cristobalite, glass, clays and kaolin, among others.
We realise there is still a long way to go, but results so far havebeen good. Digitalisation, along with all the tools and knowledge
amassed, is enabling us to improve in the efficient use of raw
materials. During 2023, the efficiency indicator has improved byaround 3% and we aim to continue improving year after year.

700,233 tnof rawmaterials
usedCOSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

Circulareconomyand wastevalorisation
A new innovative model withunlimited possibilities for aplanet with limited resources.
Cosentino remains firmly committed to the circular economy. We continue
to allocate resources and effort so that, year after year, Cosentino’s rangeof colours and products reflect the circular economy and waste valorisation,by offering materials that are produced with a high recycled and/or
recovered raw material content.

27

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT28

Circular Economy

Circularity Strategy
We innovate to create newopportunities for every kind ofwaste and for everybody's future.
We believe that today’s waste will
be tomorrow’s resources, which is
why we have been collecting,classifying and valorising ourwaste since 2018. We work toensure that this waste can bereused, refashioned and recycled
into new products, which can thenbe put to different internal andexternal uses. Our aim is toconvert waste into high-quality
raw materials that can bereintroduced into the production
process with the highest technical,
economic, health and safety
standards. We have brought thisto fruition in various applications:→ Civil engineering and building
materials, turning waste into
alternative materials for roads,
drainage infrastructure, backfilling,
concrete, gravel...
→ Technosols: We havedeveloped a new technosol
obtained from mixing our nonhazardous waste and otherwaste generated in the provinceof Almería. This solution enables
the regeneration of degradedsoil and facilitates vegetation
growth.

In 2023 we managed to valorise, or
recover, 16.5% of all waste generated
at the Cantoria industrial complex(Almería, Spain) and Latina Vitória(Brazil). Thanks to our Circular
Economy strategy and the various
projects under way, we aim to
improve our waste valorisation
capabilities over the coming years.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT29

We have our own waste treatment
and valorisation plant (CoMA):
the Cosentino circulardevelopment centre.

The start up of our own Waste
Management and Valorisation
Plant for the treatment andrecovery of waste generated by our
production processes -which also
leads to a reduction in theenvironmental impact caused bytransportation-, marked amilestone in our Circular Economy
Strategy in 2018.

Having consolidated ourcommitment to managing ourown waste, in 2023 we began
expanding these facilities to put
in place sufficient infrastructure
to ensure the long-term storage
and processing of waste
generated.

→ Cosentino’s waste treatment and recovery plant (CoMA)

The second phase of our plant willenter service in 2024. It will be
used for the temporary storage ofa considerable part of our waste,classifying waste based on their
qualities and properties tofacilitate their future introduction
into the various valorisation lines.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

Circular Economy
Our new recycled material products
are not only more responsible: they
are simply better.
All our efforts to improve production processes, as well as R&D
investment in the use of new materials, have resulted in Dekton®
production containing at least 9.2% of pre-consumption recycled raw
materials; while over 9.8% of raw materials used for Silestone®
production are from recycled sources.
In 2023, the consumption of recycled raw materials in the manufactureof Silestone® and Dekton® accounted for 9.6% of total consumption of all
raw materials.

Silestone®
Thanks to the HybriQ+ technology, which identifies all colours andseries with a recycled pre-consumption raw material content above
20%, this year we have achieved significant growth with Silestone® interms of the amount of end products containing recycled raw materials,
reaching 39.5% compared to 17.37% in 2022.

Dekton®
At Dekton®, we continue placing major emphasis on ensuring that all
residues and waste generated in the production process can be usedagain as recycled raw material.
Since its inception, Dekton® has recovered excess material generated
during the pre-furnace production phases, known as “raw waste”.
This material is reintegrated as raw material in certain productformulations, as it retains all of the properties and features inherent
to authorised raw materials. We can therefore say that, in itself andby design, the Dekton® production process has been aligned,since inception, with the principles of circular economy.

30

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

We offset with atwofold impact.
Forging ahead with actions undertaken
in previous years, we voluntarily offset
emissions associated with the Dekton® andSilestone® Sunlit Days production processes.
This is achieved through carbon credits fromrenewable energy production. Specifically,
these credits stem from the “Loma Los
Colorados Landfill Gas Project” in Chile, which
has a direct sustainable development impact,
not just from renewable energy production, butalso from support for the local economy
through upskilling and job creation.

31

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT32

We are investing in
the world that wewant to bring about,allocating ourresources, energy,
innovation, initiative
and talent.

+29.4 M€in environmental andhealth and safety
assets+ 13.5 M€
in environmental
control andimprovement

Environmental investment and spending at the Cantoria Industrial Estate (Spain)
2021

2022

2023

Investment in environmental assets (€)

12,098,360

35,383,052

16,133,226

Spending on environmental control andimprovement (€)

10,292,899

13,171,400

13,567,303

Environmental investment and spending in the US and Canada*
2021

2022

2023

Investment in environmental assets (USD)

302,510392,698

169,361

Spending on environmental control andimprovement (USD)

1,607,873

1,850,538.91

2,071,235*Closing exchange rate at 31 December 2023: USD 1.1050 = EUR 1.

Environmental investment and spending in Brazil*

Spending on environmental control andimprovement (BRL)

2021

2022

2023

894,837

907,984

705,142*Closing exchange rate at 31 December 2023: BRL 5.6318 BRL = EUR 1.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT(S) Cosentino
x Social
We are a family that
respects differencesand draws inspirationfrom everyone’s work.
Sustainability is everything: as is the
management of human rights, inclusion andthe personal relationships that are forged in
the working environment.
We consider it vital to underline our corporate culture, as we will only be able tonavigate the uncertainties we face and fulfil our personal and professional goals
if we work together and express solidarity.
There is no greater satisfaction for employees than a sense of belonging. It is
incumbent upon everybody to contribute to this sense of belonging throughempathy and companionship, as well as through dedication and attachment.
We need one another to improve.
What sets us apart is our shared vision of the future and a sense of purpose.
We are able to take a long view without losing sight of what we have at hand,
who we are and what defines us. We are keenly aware that authenticity is a
key factor in all sustainability-related activity.
Happiness in the workplace leads to a virtuous cycle, benefitting the employee,
the company and broader society, while also attracting new talent.

We look after one another

ESG

33

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENTTeam
One person adds,
a team multiplies.
Teams are built on a bedrock ofcommitment, humility and respect.
Trust has a multiplier effect on people’s abilities, which is why we concentrate on
inspirational groups that leave nobody behind.
In workplace terms, the team is our closest family and must act as a source of
motivation and security. We are certain that personal and professional fulfilment
go hand in hand.
Our focus on young and local talent aims to strengthen bonds with the communityof which we form part and feel immensely proud. Cosentino’s history proves that
one can soar while still having one’s feet firmly on the ground.
Our governance structure enables us to ensure that our goals are fulfilled.
We are 6,039 people. We are a team. We are Cosentino.

34

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

35

6,039

98.3%

26% 74%

Employees in the world

Permanent contracts

Distribution by gender

28%

34%

23%
4%

10%

-25

25 - 35

35 - 45

Ages in Cosentino

0-300
300 - 1000
1000 - 3000
+ 3000Geographies / Nationalities

37%

22%

79%

ENPS
Cosentino

ENPS
Job position

Commitment

55 - 55+ 55

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENTTeam
We are growing sustainably and bringing
on talent from around the globe, whichmakes us the turn-to employer in thecommunities where we operate.
We closed 2023 with a workforce of 6,039 people worldwide, made up of
professionals hailing from 78 different nationalities and with 23.5% of ourmanagers being women. This diversity enriches our vision in decisionmaking and underpins our leadership.

36

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT37

C·People
Welcome, Grow, Care
We look out for the
professional andpersonal experienceof our employees.
The sustainability strategy places the employee and their personal andprofessional development at the core of all decision-making. To that end,
for the third year running, we have worked on this aspect, paying special
attention to three key moments in the lives of our employees:

Welcome

Grow

Care

From the moment a person showsinterest in becoming part of our team,
we endeavour to bring this person into
the fold. We know that first
impressions count, which is why wemake sure that their experience as anapplicant and new employee is as
pleasant as possible.

At Cosentino we have created anenvironment that encourages
everyone to grow and develop
professionally, on the basis of theirown initiative.

An employee cannot feel motivatedand engaged if the company fails tounderstand and support theirpersonal motivations. Therefore, andin order to secure our employees’commitment, we not only strive toensure their professional
development and pay adequate
salaries; we also care for our
employees from a humanperspective.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

C·People
WelcomeDiversity
Diversity is an enriching factor that opens
our minds and allows us to see things froma different perspective.
We are social creatures and we learn and grow through contact with others.
The ability to embrace difference and the unknown forms part of the company’s
DNA. In a rapidly changing world like the present, it is crucial that we adapt,
explore, observe and learn.
Like the father of management, Austrian Peter Drucker, said, “the best way to
predict the future is to create it”.

38

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT39

A diverse company makes us moresustainable, stronger: it opens doors andhelps us to become more competitivein the market, achieving better results.

The Diversity project at Cosentino
is built on six pillars: gender
diversity; generational diversity;
differing abilities; ethnicity, raceand nationality; sexual identity;
and family background.

Our inclusion policy is contained in
our Equality Plan, which establishes
and governs our internal policies interms of recruitment and selection,
remuneration and benefits,development and promotion, as wellas other aspects of the company’s
professional relationship with its
employees. The Equality Plan alsoestablishes the Control Bodies that
ensure zero tolerance towards any
kind of negative discrimination.

We have shone a light on these issues
through the launch of numerous
projects and initiatives that have an
impact across the board, alongsidealliances with bodies, associations
and groups that are experts in thesefields.

People with disabilities 2023
Men

Women

Overall total

Spain

14

5

19

Brazil92

11France1

ItalyOverall total

24

Cosentino also applies supplementary measures tocomply with the obligation to support and integrate
people with disabilities (formerly Spain’s LISMI
legislation), today the General Law on the Rights ofPeople with Disabilities and their Social Inclusion(LGD per its Spanish acronym).

1
3

3

10

34

Description of the dataobtained:→ We benefit from the plural
outlook of different cultures:
we have employees from 78
different nationalities.
→ We continue to work to enhance
our capacity to promote
female leadership at all levels.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

C·People Welcome

Our equality plans:
11 key commitments
A live tool that improves
our market positioning.
The Gender Equality Plan at Cosentino aims to go beyond
compliance with prevailing legislation, such that it becomes a key
tool when promoting our sensitivity to equal treatment andopportunities for both men and women, an absolute priority for thecompany. In fact, we consider equality to be a fundamental
principle in our relationship with every employee and a cornerstoneof Cosentino’s people management.
These measures have enabled us to recruit and develop
increasingly diverse talent, thus improving our position in themarket. These live tools are now in place across all management
processes (recruitment, selection, development, communication,
training, etc.). Under constant renovation, they are designed inconjunction with all company departments, alongside
representatives of those in charge of each plan.
The company also has a protocol for the prevention of workplace,sexual and gender-based harassment, which contributes tocreating a working environment in which people’s dignity is upheld.
The protocol helps us to identify situations of this nature in order toeliminate discrimination and consistently ensure the rights of thevictim. Despite efforts to prevent harassment situations arising, we
also have a procedure that is followed whenever a harassment
claim or complaint is filed by an employee.

40

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

41

1.

2.

3.

Ensure equal opportunity
by reviewing selection
processes

Promote the access of women
to positions traditionally heldby menEnsure equal treatment andopportunities in recruitment
processes, fostering a balance
between women and men in thevarious recruitment channels

4.

5.

6.

Raise awareness around andprovide training on equal
treatment and opportunities,
with the workforce generally
and specifically to thosecharged with running thecompany, thereby ensuring
objectivity and equality in thevarious processes

Ensure equality in terms of pay
between women and men forwork of equal value

Facilitate the right to a worklife balance

7.

8.

9.

Ensure employees canwork in a harassmentfree environment

Apply and implement
protection measures in theevent of gender-based
violence

Ensure that internal
communication promotes animage of gender-based
equality

10.

11.

Guarantee a balanced
presence of women andmen at all levels of thecompany

Improve the well-being of
employees

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT42→ 39
Initiatives

→9

→4

→1

Selection and accessprocess

Working conditions

Health and Safety→5→2Equal responsibility in
exercising rights
pertaining to abalance between
personal, family andworking life

Gender-based violence→1
Recruitment andprofessionalclassification→6
Professional promotion→2
Under-representationof women→3
Prevention of sexualand gender-basedharassment→6
Communication
and awarenessraisingCOSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

C·PeopleGrow
We create the ideal ecosystem
to help our employees grow bothprofessionally and personally.
We support continuous training
and internal mobility.
We listen to our employees when they wish to take on new challenges andresponsibilities, when they wish to evolve towards new roles. Our goal is to help
them grow alongside us, consolidating their growth and ensuring they take theright steps for a long and lasting journey with us, and that the development cycle
benefits both sides.
Through continuous training we ensure that they are prepared and have thenecessary skills to take on newly assigned functions and responsibilities.
We also encourage internal mobility and the participation in improvement
projects to strengthen the quality of our workforce, in an effort to strike an
optimal balance between specialisation and the multidisciplinary skills of
our employees. In addition, we promote young talent development
programmes to ensure our future, encouraging accelerated growth.
Through the above measures we try to make Cosentino the best possible
environment for development. This helps us to take on new projects with agreater probability of success, significantly contributing to a more sustainablebusiness model in the short, medium and long term.

43

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

C·People Grow

An organisation thatgrows because
people learn.
Each and every one of ouremployees are key to Cosentino’s
continuous transformation andevolution. This process is, in turn,
dictated by the markets in which we
operate and our customers. The
company grows because the people
who manage it also grow, learning
every day how to make it moredigital, more secure, morecybersecure, more service oriented;
in short, how to make it better day
by day.
This places us at the cutting edge,
forever alert to rapidly adapt to theupcoming needs of thebusiness. This is achieved thanks to
our Talent Cycle, the cornerstone ofwhich is the employee's own
initiative and enterprise in terms ofprofessional development.
At Cosentino we also strive to
identify people with greater
potential, crafting individual
development plans for them. The
aim of all the foregoing is to createa solid pool of future leaders, as the
expected growth going forward
means we will require talent to deal
with fresh needs as they arise.

44

COSENTINO NON-FINANCIAL INFORMATION STATEMENT
2023

45

Employees take the initiative
as to their professional
training and development.

We also have succession plans in place at Cosentino for all
executive positions. This is thanks to an increasingly global projectthat fosters geographical mobility in a bid to exchange knowledge
and best practices.
Our performance management process also fosters direct
feedback to our employees about their performance, identifying
specific improvement opportunities for everybody.
These specific development actions include tools such asindividual coaching, continuous training via digital platforms
and languages and specialised training plans.
At the Learning & Talent Development area we coordinate all
initiatives related to talent management. Together we will ensurethat Cosentino is an organisation that is constantly learning.

Hours of training 2023

Professional
group

Hours oftraining

Senior management

1,385Management

5,158

Supervisors

8,147

Skilled professionals

51,292

Manual workers/Admin.

11,094Overall total

77,076

Our
objectives→ Consolidate
continuous learning
habits and knowhow
sharing to makeCosentino anorganisation that isconstantly learning.
→ Provide employeeswith the necessary
tools - all of them of amarkedly digitalnature - to encouragethem to take theinitiative themselves
as regards theirprofessional
development andgrowth, enablingthem to better carryout their duties.
→ Always place theperson at the core of
our training anddevelopment
initiatives so that theemployee experience
is continuously
enriched and resultsin excellent
performance.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT46

C·People Grow

Dual Training cycles at
Cosentino.
A firm commitment to revitalising
the economic fabric of Almería.

We have been collaborating with theJuan Rubio Ortiz Secondary School in
the town of Macael since 2008 to
make our Dual Training cycles areality. These pioneering education
programmes, specialising in industry,
attract young talent and ensure theirprofessional training, therefore
increasing their employability.
Dual modality is an innovative
system that alternates between
classes at the centre of learningand at the company. The latterclasses take on greater
importance and duration,
providing the student with real-life
experience in the working
environment.

The cycle benefits from theassistance and guidance of thetutors at the centre of learning andthose at the company. This
accelerates students’ training totake on specialist jobs in the shortest
time possible after completing theircourse.
Working alongside the Juan Rubio
Ortiz Secondary School in Macael
and the Cardenal Cisneros
Secondary School in Albox, andthanks to a new collaborationagreement with the Department of
Education of the Government ofAndalusia, we continue to drive dual
professional training.

Goals of ourtraining
programmes→ To cover key positions at the
Cantoria work centre→ To generate a positive
impact on the surroundingarea→ To promote professional
training, and dual modality
specifically→ To foster the inclusion of
women in maintenance andmanufacturing-related
vocational training cycles.

COSENTINO NON-FINANCIAL INFORMATION STATEMENT
2023

47

C·People Grow

Fair pay
Our remuneration takes into accountinternal equity, is competitive in themarket and recognises extraordinary
performance.
At Cosentino we ensure external
competitiveness and internal equity.
This is achieved by assessing every
position and grading them by level of
responsibility, impact, decisionmaking and team coordination. This
enables us to build our Job
Framework, an essential mapping toolthat helps us manage all our humanresources. On this basis, we havedesigned our pay bands according tolevel and grade, enabling us tobenchmark our salaries against the
local market and ensure internal
equity.

All our employees have a variable
remuneration plan, i.e. an incentive
plan that helps them channel
efforts into achieving the businessgoals of the company, the team andthe individual. These plans also
help us to recognise and promote
excellent performance. In fact, theannual salary review takes
individual merit into account inorder to reward the efforts andcontribution made by each
employee towards the company’s
growth.

We foster recurring country-levelaudits to ensure this internal equity isstrengthened year on year, thereby
reducing any gender or other pay gapsthat may exist.
The process to manage our annual
salary increase ensures the above,
while also recognising the individual
merits of each employee.

Executive salary data
% genderAverage in Euros

Men

Women

Men

Women

2023

95%

5%

330,753472,470

2022

95%

5%

319,895

435,456

2021

82%

18%

296,001

190,310

2020

80%

20%

296,640

159,740*Reclassification. This group included non-executive Board Members –holding management positions– up until 2021
For 2023 and in line with the corporate restructuring at the start of the year, we have only included Board Members/Directors in this group who carry out an executive function
within the Group and their corresponding remuneration.
**This analysis uses theoretical annual remuneration, not affected by the degree of compliance with company targets, unlike the data provided in the annual accounts, whichreflects the actual remuneration paid.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT48

Salary data, excluding executives

Average remuneration

2021 (€)

2022 (€)

2023 (€)

Changein the period
22-23 (%)

Men
Women

39,937
46,74742,752
51,26344,68053,855

4.51%
5.06%

Average remuneration

2021 (€)

2022 (€)

2023 (€)

Changein the period
22-23 (%)

Under 25
25 to 35
35 to 4545 to 55
Over 55

26,77435,71943,32047,51748,252

29,731
39,72047,57950,47650,916

29,79640,70049,22252,036
53,950

0.22%
2.47%
3.45%
3.09%
5.96%

Average remuneration

2021 (€)

2022 (€)

2023 (€)

Changein the period
22-23 (%)

Management
Supervisors
Skilled professionals
Admin.
Factory worker

160,662
68,07449,02434,90326,937

161,141
73,13353,052
38,58827,983

166,568
76,91654,97439,781
28,697

3.37%
5.17%
3.62%
3.09%
2.55%

Below is a table showing the gender pay
gap by category in 2023:
Pay gap*
Senior management
Management
Supervisors
Skilled professionals
Admin.
Factory worker
Overall total-74.75%36.87%-9.26%-26.34%-1.94%
0.00%-35.27%* Pay gap by professional category (average):(Mean for Men-Mean for Women) / (Mean for Men)
Where, a positive gap (+) indicates the % by which the mean salary of women is lower thanthe mean salary of men and a negative gap (-) indicates the % by which the mean salaryof women is higher than the mean salary of men.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT49

C·People Care

We know how
to listen
Knowing how to create the best
working environment means you
have to listen to employees.
Listening processes are exceedingly difficult to implement, which is
why we believe it is vital to remain consistent and perform annual
listening drives, as well as satisfaction surveys concerning major
initiatives. The Radar launched in the fourth quarter of 2023 was amajor milestone, the results of which are laid out below. On using
Qualtrics technology for the third time, we were able to analyse theoverall trajectory and observe a trend in the results.
We have placed particular emphasis on the onboarding of new
employees at the company, launching various questionnaires on thefirst day, after their first week, and after their first 45 and 90 days,
which is when we believe this phase comes to an end.
Each team, led by the person responsible for that particular area andsomebody from People, has put improvement projects in motion
based on these listening processes.

Salient results of the Radar Climate Survey 2023
On the basis of the listening drives carried out, the work teams havelaunched various action plans focused on the survey findings in eacharea. We are immensely pleased with the results of this initiative,
as employees’ recommendation levels for the company and for thedifferent job positions are both very high.

Motivation &Commitment

ENPS
Cosentino

ENPS
Position

79%

45%

32%

COSENTINO NON-FINANCIAL INFORMATION STATEMENT
2023

C·People Care

Culture and DNA
Achieving stable teams is not possible
unless the company’s purpose andvalues are shared among all teammembers.
Compassionate, committed, courageous and dreamers; these are ourhallmarks. Thanks to a project created jointly with employees, we havemanaged to articulate a common language that describes us, not only as
an organisation, but every one of us as members of a living being.

This commitment to employees has inspired us to implement measures
aimed at a work-life balance and diversity in terms of family background.
All these measures have been very well received. For example, over 140
families have benefitted from the children’s camps, the #chicasimparables
program, visits to the factory, etc.

Well-being and safety
The sporting initiatives at Cosentino
continue to attract followers, thanks
to the involvement of employees, whohave acted as their champions andambassadors. For example, in
addition to the Miami Marathon,teams this year have also
participated in the Vitória Marathon
in Brazil and the Valencia Marathon
in Spain, as well as numerous local
races and competitions. We also
launched the First Chess Open, hiking
trips and water sports close to
Cosentino work centres.

Moreover, the Health & Safety monthhas become a major milestone in
Cosentino’s Social Action Calendar.
We were aided in 2023 by expert
bodies in this field, spurring a global
initiative that has a focus on the local
impact.
We also forged ahead on our twofold
commitment: internally, for employees,
and externally, through actions such as
the sponsorship of events,
competitions and sports teams in thevicinity of where the company, oursuppliers and contributors operate.

50

COSENTINO NON-FINANCIAL INFORMATION STATEMENT
2023

Healthy eating
We launched various awareness and training
campaigns in 2023 focused on healthy eating as part ofa major project being run in conjunction with public andprivate bodies.
In line with the foregoing, the range of balanced meal
options subsidised by the company was expanded at
our facilities through the reopening of the canteen at
our largest site (in Almería) through agreements withnew suppliers.

Prevention and health
Wherever possible, we have a health and medical
support service that is highly rated by our employees, as
it also acts as an in-person medical service.
We also offer medical check-ups, healthcare
information and COVID and flu vaccination
programmes. This year we have also launched an
occupational risk prevention study focusing on problem
areas and sick leave due to muscular illnesses. We also
participate in a broad network of agreements withentities and organisations that contribute to improving
the health of our workers.

Work-life balance
Given the presence of different professional families,
working hours and shifts are organised in such a waythat they cover the business needs and strike a worklife balance. All working hours, rest periods and national
and local public holidays are published and cascaded toteams in order to achieve a proper work-life balance.
We have also launched a new employee bus route thisyear, which attracted significant demand. Remote
working has continued to expand in the areas anddepartments where this is possible. These measures
help reduce the stress that can often come with a daily
commute.

51

Digital downtime

Digital downtime is a labour right that all CosentinoGroup employees can exercise. Digitalisation has
enabled other hybrid ways of working to be developed,
where some or all work is done remotely. In this
scenario and in order to ensure communication
between superiors, colleagues and other departments,
online tools such as Outlook and Teams are used.
That is why, through the implementation of its remote
working policy, Cosentino Group ensures protection of
the right to digital downtime, both for work that is
carried out on site or from home; we are currently
working on our global digital downtime policy.

COSENTINO NON-FINANCIAL INFORMATION STATEMENT
2023

52

Healthand safety
Taking better care ofourselves today in orderto take care of the future.
At Cosentino we put people first, whichmeans we look after their health andsafety above all else, through better
infrastructure, processes, greatertraining, continuous monitoring andconstant dialogue among all players.
We have defined four basic principles
that guide our health and safety
efforts:
1. We are concerned forother people’s safety.
2. We follow the procedures.
3. We report aspects thatare of concern.
4. We proactively control
risks.
In order to cascade these basic
principles through all our processes
and work centres, we have created a
Safety 2.0 (Preventive Culture)
programme and made investments inhealth and safety.

We identify the risks andassess them to define
areas for improvement.
The risk assessment process isdynamic and feeds off reported
incidents, accidents, changes made tojobs and equipment.
In this regard, we implement
supervision and employee
participation processes andcoordinate communication tools, suchas videos, posters and good practicehandbooks, which are then distributed
among the team and customers.
We control critical risks by promoting
the use and visibility of the work
access permit by all stakeholders.
Information on the tasks carried out by
contractors under a work permit at
any given factory is published on a“permits” notice board, which islocated at the production plant
entrance.

We also measure the maturity of ourcontractors’ “preventive culture”
through a monthly assessment of
supplier health and safety indicators.
Regular meetings also enable us todraw up specific action plans andremain in constant communication
with them to improve the health andsafety of operations. Below are someof the initiatives carried out with ourcontractors in 2023:→

Technical support andassistance with hygiene
measurements carried out
by the main cleaning
contractors.

→

Training on preventive
resources for maintenancecontractors.

→

Compliance audits on the useof PPE (personal protective
equipment).

→

Training pills and monthly
safety inspections withcleaning companies.

→

Assessment and analysis ofmonthly contractor accident
rates

COSENTINO NON-FINANCIAL INFORMATION STATEMENT
2023

Committed to the healthand safety of all workers
who are involved in our
production processes.
The Safety 2.0 programme
remained in place throughout 2023
and helped to consolidate routine
safety tasks. It has also helped toincrease visibility around incidents,
incident reporting and positive
recognition. Contractors at our
industrial facilities have been
directly involved in meeting thesegoals to ensure optimal
coordination and work control interms of inspection and training.

As a result, there has been an almost
30% increase globally in incident
reporting, with 883 incidents in 2023
compared to 680 in 2022 and 610 in
2021; all 883 incidents were reported at
the Cantoria industrial complex. The
increase in incident reporting has
contributed to the number of
improvement initiatives in place; a totalof 6,830, of which 6283 are closed(almost 90%).
We also implemented a Safety, Healthand Environmental Investment planamounting to Euros 29.4 million during2023, allocated largely to the Aeris
project, the aim of which is to reduce
exposure to respirable crystalline silica(quartz).

53

In addition, the Health and Safety teamhas been strengthened at a global levelwith new positions, both in the Healthand Safety area and in the Health
Monitoring area.
Thanks to this firm commitment, we havemanaged to reduce certain accident
rates compared to 2022. The following
pages contain accident rate indicators,
as well as proactive measures to reducerisks, such as an improvement in incident
reporting, the plan to minimise criticalrisks (by adding safety routines,
machinery safety, etc.), and the project
for the prevention of becoming caught inmachinery and falls from height.

Ruta
Cuando Cerosignifica mucho

Accidentes

Reclamaciones

Incidencias

COSENTINO NON-FINANCIAL INFORMATION STATEMENT
2023

Our strategic Health & Safety
projects reflect ourcommitment to protect
our people.
Project AERIS.
As part of our commitment to health and safety, 2023 saw the continuation of project AERIS, the goal of which is to reduce the riskof exposure to inhalation of respirable crystalline silica. AERIS is the company’s most important investment in health and safety.
In 2023 we concentrated efforts on collective, process, and task definition improvements. As a result of this joint effort of all the
departments of the organization involved, an achievement level of 80% has been reached, assuming a total investment of more than
€9 Million.

Noise.
Noise maps have been drawn up for 50% of the factories making up the company’s industrial facilities and plans areunderway to reduce noise exposure within these installations.
The following initiatives, considered the most critical, have also been carried out: enclosing the repair robot; trialling silent
cutting discs; replacing pumps and adjusting working pressures.

Plan to prevent falls.
Identifying and resolving critical safety points for Production and Maintenance tasks (entrapment in machinery and falls fromheight) in the silos at the Silestone factories. This is an ongoing plan that is not confined to taking a snapshot of a situation on
any particular day. This plan was 96% complete at the 2023 year end.

Global action plan for the prevention of fires and explosions.
In order to improve safety and the management of production processes, the Cosentino Group has devised an Action
Plan that includes a series of activities and investments aimed at preventing fires and explosions, improving process safety
and reducing potential risks. The most ambitious programme is the installation, mounting and operation of the new RTOs
(Regenerative Thermal Oxidizers). Some 85% of this plan had been implemented at the 2023 year end.

Equipment Safety Improvement Plan.
We have drawn up a machinery improvement programme that goes above and beyond regulatory compliance. It is aimed at
avoiding risks stemming from machinery manipulation and operation.
Of particular note in 2023, audits and equipment check-lists were carried out internally after shortcomings had been detected.
They are corrected as swiftly as possible with a fulfilment rate of 100%.

54

COSENTINO NON-FINANCIAL INFORMATION STATEMENT
2023

55

Continued
enhancement of oursafety culture.
We are continuing to work together to reduce our overall accident rates
by taking tangible measures and driving forward specific plans toachieve this strategic objective.
If we look at the accident rates by gender in 2023, we can see that inproduction jobs, where men outnumber women, the risk level is higher,
resulting in a larger number of accidents and lost days involving men. By
contrast, more women are employed in non-production related jobs,
entailing lower risk and resulting in a lower accident rate.

Accident rate by gender

Number of occupational accidents
Total accident rate
Number of serious accidents
Frequency rate
Severity rate
No. of occupational illnesses identified

Men

Women

173
4.14
93.17
20.7
0.45
3

27
1.94
33.42
9.7
0.21
0

According to National Social Security Institute statistics, the accident rates in Cantoria are as
follows:
FR = 12.6 (number of accidents/number of hours worked*1,000,000)
SR = 0.5 (number of days lost due to accidents resulting in sick leave/number of hours worked*1,000)

As regards absenteeism, the rate reported reflects the total hours of absenteeism or lack ofeffective work compared to total theoretical scheduled working hours.
Information on accident rates has been reported by region, except in the countries with the largest
number of Cosentino employees, where a more detailed breakdown is provided.

Absenteeism rates in 2023
Spain

USA

BrazilAbsenteeism rate

6.68%

1.17%*

0.61%

Hours of absenteeism

390,288

31,110*3,688* Estimated data based on the historical series.

Taking care of our environment

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT(S) Cosentino x Social

Community
We take care of the lifearound us. At home, in cities
and on the planet.
We drive initiatives that contribute to thedevelopment of the communities in which we
operate. That is the power of our surfaces in every
space and in every home.

56

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENTSocial Action
PolicyCommitted to maximising
our contribution to society
Being a global leader is not just about being
present in many places; it means caring
deeply about each of them. For this reason, weare actively involved in the economic, social,educational and cultural development of thecommunities in which we operate.

We believe in the need to contribute to improving quality of life by
supporting the communities with which we interact.
Our relationship with them goes far beyond a mere business interaction;
Cosentino feels responsible for generating well-being among the region’s
inhabitants, an objective that it pursues on the basis of the four policy
areas detailed below.

57

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENTFor society
Architecture, Design &Society: thanks to our
product and experience,
we help to build spacesthat are designed to
improve social well-being.

For culture
Education & Culture:
we provide
opportunities for
professional andpersonal training anddevelopment.

58

For the planet
Biodiversity & NaturalSpaces: we contribute to the
reduction, mitigation andeven reversal of the damage
caused to natural areas torestore them, as far as
possible, to their
original state.

For health
Health & Well-being: wepromote healthy lifestyle
habits among our teams
and all otherstakeholders.

€1,580,332
Total donations

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENTFirst Social
ActionCompetition.
In holding its first ever Social Action Competition, Cosentino sought to recognise thecharitable initiatives altruistically undertaken by its employees for the benefit of society
by granting economic or in-kind rewards. These initiatives are underpinned by the social
action policy areas in the countries in which we operate. All employees had theopportunity to propose and vote for their favourite initiatives. Finally, thanks to the
support of more than 1,600 employees, the winning organisations of this first evercompetition were as follows:

The main objective of the “Empresa Solidaria” solidarity seal is to recognisecompanies that wish to create a positive impact on society by marking the solidarity
box in their corporate income tax return. Cosentino was awarded this certification
by Plataforma Tercer Sector (Third Sector Platform) in recognition of its
contribution to the financing of social projects aimed at guaranteeing citizens’
rights and combatting poverty, social exclusion and inequality.

59

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

Education
and Culture
We invest in educationand culture, forces thattransform communities.
Driving knowledge.
At Cosentino, we firmly believe that investing in quality educationfor our young people means investing in a future filled with
opportunities. Consequently, we are continuing to invest in
education and training via the Eduarda Justo Foundation and theDual Vocational Training Programme offered at our Cantoria
headquarters.
We are also convinced that culture transforms the communities inwhich we operate, which is why we support art in the province of
Almería through the Ibañez Cosentino Foundation.

60

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT61

Eduarda Justo
Foundation.
Training tomorrow’s
leaders today.
Since its creation in 2006, theEduarda Justo Foundation has beenworking to elevate Cosentino’s
immediate social environment.
With this in mind, it cooperates
in the economic, social,educational and culturaldevelopment of the province of
Almería, giving young talent particularly those with more
limited resources- the chance toaccess a whole ecosystem ofopportunities. The aim is toconvey to them the value of hard
work, passion, humility, purpose,
non-conformism, a global
perspective, idealism andperseverance, thus creating ageneration that is ready to leadthe world of the future.

→ Debate The power of words

Leading Schools Project:
improving education byempowering the
education community.
We want to drive change throughout
the entire education community
with a view to bringing about a farreaching, positive transformation ofwhat has been dubbed “Marble
County” through education. In orderto achieve this, we encourage thesupport and commitment ofteachers, families and the rest ofcivil society through action such as
the training of 55 local teachers in
the most cutting-edge andinnovative techniques of the 21st
century thanks to the two-year
Master’s Degree in Educational
Innovation.
→ Video of the
Educational ForumThe foundation has also launched
Leading Schools competitions to
inspire, promote and reward themost innovative solutions to thechallenges posed by the newcircumstances faced by theeducation sector.
The winning proposals in the
Educational Spaces and Learning
Situations categories were “Myschool playground is special”, by the
primary school CEIP Trina Rull deOlula del Río, and “Give the gift ofmemory”, by the secondary school
IES Pedro Jiménez Montoya deBaza.
We also held an Educational Forumwith a keynote speech by Valentín
Tijeras (head of Innovation andResearch at Cosentino) and a roundtable with Mar Romera (director of
the Leading Schools Programme)
and Juan Martínez Barea (directorof the Eduarda Justo Foundation).
The participants of the round tablereflected on how best to transmit
Cosentino’s innovation-based
success to schools in the Almanzora
Valley region.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

Debate Almería.
The power ofwords.
This year, in a pioneering move, welaunched a programme to provide
young people from Almería irrespective of their economic means- with training in public speaking,communication and critical thinking
skills, while at the same timeendeavouring to foster teamwork,
tolerance and diversity of ideas.
Through this programme, in respect ofwhich we worked closely with thetraining company Train & Talk, we
trained 160 young people from 22
public, state-subsidised private andprivate schools from across theprovince of Almería.
Following an initial training phaseconsisting of ten personalisedthematic sessions held on Friday, 24
November, the programme
concluded with the first Almería
Debate tournament, held at
Cosentino’s headquarters in
Cantoria.

62

The winner and runner-up of this first
tournament were the schools
Compañía de María and IES Nicolás
Salmerón y Alonso, respectively, bothof which are from the city of Almería.
However, the real winners were
each and every one of the schoolsthat participated in thisprogramme, in view of theamount of learning that took
place. For Cosentino, it was an
absolute pleasure to see theenthusiasm, maturity andcommitment shown by the young
people during the tournament.

160
Young people
trained by us

22
Schools of

The sincere gratitude expressed by
the teams at the end of thetournament was a testament to thesuccess of this initiative and the needfor it to be repeated in the future.
→ Video of the tournament

all kinds

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

63

Eduarda Justo scholarships:
the best education for themost promising talent.
United World Colleges scholarships
This programme aims to “train the leaders that willtransform the world”. With this in mind, we offered
scholarships to three high-potential young pre-university
students from Almería to undertake a two-year
International Baccalaureate programme within the
United World Colleges (UWC) network. We sought out
committed and inquisitive individuals with initiative,
determination and ambition to reach their full potential andbecome local and global leaders.
The mission of United World Colleges is to promote apeaceful society through education in diversity andmulticulturalism. UWC has 18 schools across fourcontinents, where young people of over 100 nationalities
study, all selected and awarded scholarships in their homecountries on the basis of personal merit alone - setting
aside their socio-economic status, political beliefs, religion,etc.

→ Eduarda Justo Scholarships, Eduarda Justo Foundation

These schools offer a comprehensive education thatcombines academic excellence, creative and artistic
activities and sports with service to the community in which
each school is located.
We also maintained the scholarships awarded to three
students last year for a second year.
To supplement these grants, we awarded six scholarships
for the 15-day summer camp ActionxChange, focused on
the development of social projects, to Pedro Martínez Mota,
Lola Domínguez Cazorla (UWC), Marco Martínez (UWC),
Antonio Francisco González Jiménez (UWC), Pilar Martínez
Serrano (Canadá TECH) and Irene Figueredo Manzano(Canadá TECH). We also offered two scholarships for the 5day winter camp ActionxPeace, centred on conflict
management.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT64

Canadá TECH scholarships
Each year, we look for four inquisitive young people, whostand out from the rest on account of their curiosity andpassion for science and technology, their undertaking of
scientific, technological or business projects and theireagerness to realise their full potential in a globalised
world, and we offer them two-year scholarships in a dual
programme.
→ The first year covers one academic year, equivalent to
the first year of the baccalaureate, in a Canadian school.
→ In the second year, they are offered a training
programme in leadership, technology and businesscreation to supplement their second-year
baccalaureate studies at their school of origin.
The academic year in Canada essentially seeks to achieve
the following objectives:
1. To offer innovative training characterised byscientific-technical excellence, adapted to thecandidate's areas of interest and tailored to theirneeds.
2. The enjoyment of an international educational, family andsocial experience, which will enhance their ability to adapt
to a different environment, broaden their perspective in a
globalised world and provide them with a command of the
English language.

→ Canadá TECH scholarships, Eduarda Justo Foundation

The second-year training curriculum in leadership,technology and entrepreneurship is in turn composed of thefollowing two programmes:→ The Leaders of the Future Seminar (LFS), an intensive
three-day leadership event that will inspire them to become
the next generation of social and business leaders in Spain.
→ The Sputnik programme, a plan structured into two twoday seminars at which they will be presented with thetechnologies that are set to change the world, which will
inspire and motivate them to create the start-ups of the
future.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

Leaders of the Future Seminar:
inspiring young professionals
to lead change.
The intensive specialist leadership training seminar aims toidentify, train and advise more than 100 professional young
people with great potential, primarily from Almería, helping
them to become our society's future social, economic andbusiness role models. The 16th such seminar took place on 14,
15 and 16 September 2023.
“Education is the cornerstone of society”, said theFoundation's Chairman Eduardo Martínez-Cosentino Justo
during the opening ceremony of the 16th Leaders of the Future
Seminar. The co-founder of the Cosentino Group thenrecounted how his mother, after whom the Foundation isnamed, “passed on to us the values of ambition and hard
work, the same values we want to pass on to you”. MartínezCosentino has faith in the new generations, whom he warnedof the speed at which the world is moving: “This calls for newleaders. You are going to be leading the change. Don’t
complain, act”.
“We want these three days to be a bubble of optimism”, said
the Foundation's director, Juan Martínez Barea, who addedthat “the obstacle is the path and adversity is a gift”. He is
therefore convinced that “the great explorers of the 21st
century are the entrepreneurs”.

→ Family photograph, Leaders of the Future Seminar

65

The participants received a great deal of advice during
these three days of intense activity. Jesús Alcoba, thecreative director of the La Salle Campus in Madrid, asked
them to be “original, different”.
Valentín Tijeras, VP of R&D and product at Cosentino, urged
young people to “look for a company with ambition, where
results matter and people more”. Azahara García Espejo
spoke about the role of women in society and in business,“where much remains to be done”. The executive from
Almeria, and Country Manager of HearstLab Europe, notedthat “backing women is tantamount to investing in the
future”.
Alumni of the seminar, namely, Juan Miguel Moreno, founderand CEO of Moreturismo, Germán Fernández, founder and
CEO of ISAM Education, and Alberto Gutiérrez, founder and
CEO of Babilonia, then recounted in a round table what it
meant for them to attend those first editions 15 or 16 years
ago. All three agreed that it had changed their lives: “Werealised that the world was full of opportunities”. Almería
natives Isabel Pérez, founder and CEO of Real Track Systems,
and Pablo Mazuecos, director of Clasijazz, then revealed thekeys to the success of their projects.
Of note among the activities organised on this occasion by
the Eduarda Justo Foundation was the innovation workshop
led by Xavier Verdaguer, founder and CEO of Imagine Silicon
Valley, in which young people participated in a competition
from which two teams emerged as winners and will, in turn,take part in a national competition.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT66

On the final day of the seminar, Enrique Gato, the creator of
the Tadeo Jones film saga, recounted his beginnings andexplained how he came to found a company that has
transformed the world of animation in Spain. Meanwhile,
Ousman Umar, founder and chairman of Nasco Feeding
Minds and winner of the 2021 Princess of Girona Award, told
his story of survival from the time when he left his village in
Ghana until his arrival in Europe in a small boat five years
later. After living on the streets of Barcelona, overcoming
illiteracy and studying for two university degrees, he became
an entrepreneur in the belief that “you have to stop feeding
stomachs to feed minds”. He currently provides hundreds ofpeople in his country with jobs to prevent them fromexperiencing the extreme hardship that he endured in thedesert and at sea.

The hundred or so attendees lived together full time for thethree days, participating in the sessions, conferences andactivities, and sharing a hotel, with the aim of encouraging
bonding between them. All of this was free of charge, as theFoundation provided a grant for the programme, material,accommodation and meals.

To conclude the seminar, Pilar Martínez-Cosentino, global
deputy chair of the Cosentino Group, issued a number ofmessages, which are also company mantras: The levers for
growth at this company include: being global, innovating,
being humble, not being afraid, being helpful, because that istrue leadership, and being the change that you want to see”.
The chairman of the Eduarda Justo Foundation, Eduardo
Martínez-Cosentino Justo, closed the session, insisting thatthe attendees keep a positive attitude: “Think about
solutions, not problems”.

This year’s LFS was held on 14, 15 and 16 September.

→More than a third of the participants in previous years say that
their time at the seminar marked a turning point in their lives,
giving them the opportunity to draw up a new personal life plan.
Furthermore, 100% of the participants considered that theseminar had a positive influence on their lives, while half ofthem believed that the speakers managed to awaken theirentrepreneurial spirit, desire for self-improvement and selfconfidence.

→ Video LFS 2023

Hackathon DreamBig with Imagine at the Leaders of the Future Seminar

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

Other contributions
made by Cosentino to theworld of art and culture→ ARCO Madrid
Dekton® dominated the Guest Lounge of ARCO Madrid, the largest
art fair in Spain. An infinite bar created using this product held
pride of place in the space designed by Hanghar and Estudio Diir.
→ Hands of architecture
The photograph exhibition promoted by Cosentino, curated by themagazine Fearless and created by the Asturian artist Juan Carlos
Vega continued its tour and was shown in two new exhibitions in the
Cosentino City spaces in Mallorca and Malaga.
→ Granada Music and Dance Festival
We continued our partnership with the Granada Festival in 2023. In
the 72nd edition of the festival, Cosentino sponsored the concert
offered by the Orchestre des Champs-Élysées, conducted byPhilippe Herreweghe.
→ Almería Film Festival (FICAL)
Our longstanding relationship with the Festival was further
strengthened last year as, in addition to sponsoring the event andawarding one of the main prizes, the Company hosted the official
presentation of FICAL 2023 in Cosentino City, Madrid.
→ Invisible Emigrants exhibition
Cosentino, as sponsor, brought the Invisible Emigrants. Spaniards
in the United States (1868 - 1945) exhibition, promoted by the USSpain Council, to the Almería Museum of Art.

→ Hands of Architecture exhibition, Cosentino City Mallorca and Malaga

67

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

Biodiversity
and Nature
We take steps to return
natural spaces to their
original state as far as
possibleLess carbon, more biodiversity.

We transform our emissions by collaborating with key players inenvironmental preservation and developing our own
programmes to enrich and protect biodiversity wherever we arepresent.

68

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

On World Environment Day, Cosentino
employees and their families took part inseveral activities to preserve the planet.
Preserve Cabo de Gata
More than 70 Cosentino employees
and their families took part inplogging activities at Toyo beach,collecting a total of 110 kg of waste(86.5 kg of packaging, metals andother plastics, and 23.5 kg of otherwaste, i.e. all waste that is notrecycled), an initiative organised by
Cosentino, together with Pita
Aventura, a company whose values
and work are based on bringing
together nature, outdoor activities
and sport.

In addition, they enjoyed collaborative
survival activities using recycledmaterials, for example, creating a raftout of recycled inner tubes, an activity
that stimulated the creativity of theparticipants.
These activities are part of our global
corporate campaign, “Care for thePlanet”, which acts as a permanent
framework for all of Cosentino’s
environmental and social actions,
initiatives and solidarity projects.
Clearly, the first exponents andambassadors of change are theemployees themselves as they help tobring about the changes we all want to
see in society and among citizens.
→ Preserve Cabo de Gata

Honouring World
Environment
Month in Miami
Cosentino Miami employees
and their families collaborated
with Miami-Dade County Parks,
Recreation and Open Spaces
department, volunteering at
Jefferson Reaves, Sr. Park as
part of a global initiative toobserve World Earth Month.
This particular park was chosenbecause it was one of the hardest hit bya recent hurricane that reached
Florida. Parks provide great open
spaces in which to gather and if we canbeautify them, people will feel more
inspired to visit.

Cosentino Forest. A day
restoring and replanting
Ireland’s forests
Together with our planting
partners @grown_forest, we heldthe 2023 Cosentino Forest
Planting Day, during whichcolleagues came together to help
further this worthy initiative
aimed at offsetting emissions
through the reforestation of
Ireland and Scotland.

69

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

Cantoria industrial
park green belt.
As part of our commitment toprotect biodiversity and flora andgenerate value for our workers andfor all the communities where we arepresent, we have created an
ambitious project, theGreen Belt, which covers more than
140,360m2 of restored areas
surrounding our facilities, in addition
to 25,000m2 more of common land, toprotect our environmental heritage.

70

In our restoration activities, we
subscribe to the following basic
principles:→ Use of native species.
→ Use of species that have minimal
water requirements to reducewater consumption as much as
possible.

6,900 m2of restored areas
in 2023 in our→ Low maintenance requirements, toreduce the replacement of species
and the associated energy
consumption.

facilities in Cantoria→ Creation of a plant barrier to help
mitigate the effects of wind,minimising the amount of dust in
suspension that could spread into
the park from nearby areas, andimproving the response to possible
fires.

None of Cosentino's sites arelocated in areas with nearby
protected habitats or known
sites of special environmental
interest.

→ Helping to recover the biodiversity of the areas surrounding the Cosentino industrial park

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT71

Architecture,design andsociety
We improve people’s
lives through ourmaterials
Surfaces that promote well-being.
Cosentino is present on the façade of the
Almería Federation of Associationsof People with Disabilities.
Our collaboration involved providing materials for the façade of the Almeria
Federation of Associations of People with Disabilities, which will host a Day
Care Centre for Early Intervention in Alzheimer's Disease.
The purpose of this centre is to provide care during the early stages of thedisease to maintain the cognitive and functional abilities of affected persons
and delay their deterioration for as long as possible. This is achieved byhelping patients to develop strategies and tools that afford them greater
autonomy and an improvement in their quality of life, maintaining theirpersonal dignity, improving their self-esteem and promoting their emotional
well-being. This Day Care Centre will deliver a model of comprehensive carethrough a multidisciplinary team of professionals who will work in acoordinated manner on the physical, social and psychological health ofindividuals affected by this disease.

→ PCCBCOSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

Homes For Our Troops
honours Cosentino’s
service
For five years, Silestone® hasbeen the exclusive supplier ofwall and floor coverings to
Homes For Our Troops (HFOT), a
U.S. non-profit organisation thatbuilds and donates specially
adapted custom homes forwounded veterans.

→ Homes For Our Troops at work

72

Kips Bay Boys & GirlsClub and the local Boys &Girls Clubs of Palm
Beach County

We reaffirm ourcommitment to St. JudeChildren’s Research
Hospital®

For nearly five decades, Kips Bay Boys
& Girls Club, an at-risk children’scharity, has celebrated the best ininterior design. It has done so bytransforming luxury homes into
elegant exhibition spaces for furniture,art and technology by the best
designers and products. Cosentino
again sponsored this year’s event,dubbed the Kips Bay Decorator Show
House Palm Beach and New York. All
ticket proceeds go to Kips Bay Boys &Girls Club and the local Boys & Girls
Clubs of Palm Beach County, which
Cosentino is honoured to support. In
2023, each show house raised over $1
million for this organisation.

St. Jude Dream Home® is acharitable initiative that seeks toraise funds for low-income families inneed of healthcare services at St.
Jude Children's Research Hospital®
(Charlotte, North Carolina). It does so
by raffling designer homes built withmaterials donated by different
companies, including Cosentino. In
2023, Cosentino participated inhomes in Colorado Springs, St. Judeand Charlotte.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT73

We sponsor important design
and architecture competitions
and engage in collaborations.
→ Once more, the 2023 Madrid Design Festival featured
the city of Madrid, where numerous activities andconferences were held.
→ Our brands took pride of place at the 2023 Casa
Decor exhibition in Madrid.
→ Cosentino City Barcelona was present at
the Barcelona Design Week.
→ Cosentino City Madrid participated in
Madrid Architecture Week.
→ At Habitat we were present in 20 spaces through our
main furniture clients.
→ Cosentino was an exhibitor at the Marbella Design Art fair.
→ We took part in the Home Design Hub project presented
at the SICI Habitat fair in Valencia.

→ Construmat Barcelona trade fair

→ Casa Decor 2023 Madrid. Alejandra Pombo Space→ Construmat trade fair
→ At the ARCO art fair we used Dekton to create art
for the VIP room.
→ Present at Mallorca Design with Cosentino City
Madrid, sponsoring the InterCIDEC Awards held inCity Mallorca (the international awards forContract Environment Design for architects anddesign professionals).
→ Sponsors of the Architect Paolo Mauri Hotel
Conferences (a program of informative
conferences for professionals and companies
seeking to successfully undertake a hotel project).
→ ASEFAVE Congress (International Congress of
Window, Façade and Solar Protection).
→ Sponsors of ZAK World of façades, Spain editionCOSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT74

Health andWellness
Healthy
LivingWe believe in the power of sport topromote positive values and ahealthier lifestyle.

→ Marathons

We compete in major
sporting events.
At Cosentino, we not only sponsor
major sporting events, we also
facilitate access to sports for our
employees in the communities weserve.

More than 400 Cosentino
employees organised,competed and were present
in the following events:→ The Valencia Half Marathon

In 2023, for example, we continued totake part in races around the world,
raising awareness and motivation
and undertaking lengthy training tocomplete these challenges as a team.

→ The Singapore Marathonand Half Marathon→ The Sydney Marathon→ The Miami Marathon→ The Brazil Marathon→ MTB Playa Macenas, etc.

Photos are generally taken at thefinishing line, but what is truly
extraordinary is the effort, will to
succeed, teamwork and motivationthat go into reaching the final goal.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT→ Valencia Half Marathon→ Miami Half Marathon

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COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

Other events in Spain→ Collaboration with the Mutua
Madrid Open tennis tournament.
→ Participation in the XL Copa del Rey MAPFRE
sailing competition, sponsorship of thePeneque Pro team.
→ Local and provincial (Almeria) sports
sponsorships or collaborations:• Jaime Jiménez Solidarity Race
• Olula del Río basketball sports club• C.D. Cantoria and Comarca del Mármol
• Chess Championship "Vicente Bonil".
• Comarca del Mármol football club
• XLV Marble ascent• Almanzora Greenway race
• MTB Playa Macenas race

Turkey→ Cosentino Turkey sponsored the Trek
Trakya Cycling Team, a very popularteam in the country, where cycling is a
sport that has a wide following among
the more affluent segments of Turkishsociety.
→ MBT Playa Macenas

76→ Chess championship "Vicente Bonil".

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT(G) Cosentino
x Governance...through ethical,
transparent and responsible
management
At Cosentino Good
Governance is ourshared culture.
At Cosentino, we do not just use an
efficient management model thatreflects our commitment tomaximum transparency. We go muchfurther. We are committed to good
governance: to acting ethically andwith determination, to establishinghonest relationships, to treatingothers as equals, to giving the best ofourselves, both individually andcollectively. This affects all levels andareas of our Group, from ourchairman to those who have only
recently signed their first contracts
following internships. Because we all
make decisions every day, both big
and small, that affect the world
around us.

We each havea great deal tocontribute to theGood Governanceculture at Cosentino.
Every link in the chain is important interms of the positive impact we aim
to generate in every area of thecompany.
Our Good Governance principles also
extend to our suppliers andcollaborators. We surround ourselveswith people and companies thatshare our goal to make a positive
impact, requiring of them exemplary
ethics and best practices insustainability.

Good Governance

ESG

77

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT78

Responsible
taxation
Cosentino's corporate tax policy is based oncompliance with the applicable fiscal regulations,relationships of cooperation with the various tax
authorities, collaboration in the prevention of tax
fraud and the reduction of tax risks.
Our approach to tax-related
matters is inspired by the following
principles:
1. Compliance with the tax
regulations in the various
countries in which the Group
operates, paying the taxes due inline with the legislation
applicable in each country.
As regards the Transfer
Pricing Policy, we value
related-party transactions inaccordance with the OECD
guidelines on this matter,
submitting a country-bycountry report in Spain, where
the Group’s parent company isresident for tax purposes.
2. Fostering reciprocallycooperative relationships withthe different tax authorities.
Our relationships with thedifferent tax authorities are
based on trust, good faith andcollaboration, and we prioritise
out-of-court resolutionof tax disputes, through advancepricing arrangements between
the Spanish and US tax
authorities, and agreements
regarding the assignment ofintangible assets with the
Spanish State Tax Agency.
3. Collaboration to prevent andcombat tax fraud, avoiding the useof contrived structures notconnected with the group'sbusiness activity for the sole
purpose of reducing the tax
burden.
In this connection, the group has
no presence in territories classedby the European Union as noncooperative jurisdictions for tax
purposes.
4. Tax governance.
In 2022 the Group approved a tax
compliance policythat constitutes the internalorganisation model for taxation
matters, based on monitoring
compliance with tax obligations.

5. Contribution and social impactof taxes paid. We are aware of
our responsibility with respect
to the social and economic
development of the countries inwhich we operate and that thetaxes paid by the group help to
support both of theseprocesses.
Since 2015 we have been
voluntarily disclosing the taxes
paid in the countries in which
we operate.
In 2023 we paid a total of 33 million intaxes at group level, while collecting
338 million in third-party taxes
generated in the pursuit of oureconomic activity. This is one of ourmain contributions to shoring up
public spending and, by extension, tosociety.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT79

Main financial results
Profits obtained by country
Country

Profit**Country

Profit**Country

Profit**Spain

78,410,062

Austria

152,273

Finland167,911Netherlands

831,574

Ireland594,134

New Zealand-168,738

Germany

532,743

Norway157,632

South Africa-393,953

United Kingdom

2,795,321

Singapore

108,060

Poland-78,367

Italy

830,714

Turkey-244,243

Malaysia-168,274

Portugal

1,121,408

Israel-97,709USA

24,230,093

Sweden368,352

Mexico446,413

Canada2,590,481

Belgium

471,799

Australia-416,471

Puerto Rico

43,569France909,968

Japan

85,495

UAE-84,546

Switzerland

582,433

Domnican Rep.

0

Russia29,028Brazil

8,623,779

Denmark

537,525

Lithuania

18,189Slovenia-43,498

R. Czech-10,984Peru-26,384
122,905,789** Breakdown of profit before tax by country at 31 December 2023.

Cybersecurity
In 2023, Cosentino renewed its ISO 27.001 certification, assuring its
customers of best practices in terms of security against potential
cyberattacks. Such practices guarantee the confidentiality, integrity andavailability of information.
The ISO 27.001 certification affords the following advantages:→ A guarantee of business reliability and quality: it shows the market thatour data processing procedures are secure.
→ An enhanced internal security system: thanks to the methods andprocedures set out in the standard for optimal compliance, a system will
be put in place to provide the utmost security for internal information.
→ A reduction in risk cases: the implementation of this security
management system allows us to greatly reduce incidents involving
data leaks or deterioration.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT80

Compliance
Our ethical complianceculture is based on thefollowing principles:

Respect for
the law

Ethicalintegrity

Respect for humanrights

We pursue our activities instrict compliance with the laws
in force in each of the markets
in which we operate.

Our day-to-day work is

All of our activities
scrupulously observe thehuman rights and civil
liberties included in the
Universal Declaration of
Human Rights. The values set
out in our Code of
Ethics form part of the culture
shared by all Cosentino Group
employees, who must all befamiliar and comply with thecode.

grounded in integrity andpursued in accordance with theprinciples of honesty, avoidanceof all forms of corruption andrespect for the specificcircumstances and needs of all
those involved.

Our Compliance Body and Ethics Channel are the main cornerstones of ourorganisational compliance system and ensure observance of these basic principles
while fostering a genuine culture of regulatory compliance, ethical commitments andbest practices within the organisation.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

Zero tolerance ofbribery and corruption
We are pushing ahead with thesupport of society and ever morereasons to feel proud.
Our Anti-corruption Policy- included within the Code of Ethics,
Conduct and Regulatory Complianceupdated in 2023 - expresses our firm
commitment to transparency, ethicalvalues and legality.

This Policy expressly prohibits offering
or giving:→ Any kind of gift or gesture directly inreturn for a past or future act. Any
gifts or gestures must be given,offered or accepted on a nonreciprocal basis.
→ Cash.
→ Any kind of gift or gesture where,
due to its frequency or individual or
total value, there is a risk that suchgift or gesture may be deemed not
given or offered on an occasional orreasonable basis. Cosentino has inplace a Protocol for accepting gifts
and other business courtesies thatis mandatory for all of its personnel.

As part of the Annual Audit Plan, theInternal Audit department conducts tests
to assess the level of compliance with thecompany's internal procedures. No
situations running contrary to theseprocedures (such as conflicts of interestor fraud) have been identified.
With regard to monetary transactions,
measures are in place to ensurecompliance with the company's
procurement process (Purchase to
Payment), with a range of controls acrossthe various stages, limitation of thenumber of users able to generate
payment orders and restriction to aminimum of the number of people withbanking powers of attorney, which are
subject to a joint signature requirement
in most cases.
The principles governing anti-money
laundering are set out in the Code of
Ethics, Conduct and Regulatory
Compliance. We are committed to fullcompliance with the anti-money
laundering laws in force in competentjurisdictions.

81COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT82

We have one goal:transparency andintegrity in all our
dealings.
The Compliance Body carries out
periodic reviews of Cosentino’s
compliance system in order to ensurethat it is aligned with legal
requirements, recommendations andbest practices in the area. We aredetermined to achieve the highest
standards in terms of both
expectations and quality.
The results of the periodic review
and the actions to be implemented
are presented to the Board of
Directors quarterly at the Audit andControl Committee meeting. The
last meeting was held in December
2023.
The Compliance Body, which is fullyautonomous and independent, must
report to the Board of Directors atleast once a year at an Audit andControl Committee meeting.

Its main functions include:→ Promoting and instilling strict
compliance with the law and agenuine culture of regulatorycompliance by incorporating
ethics into every
activity undertaken at Cosentino.

→ Developing andimplementing an annual
training plan andsubmitting it to the organisation.
→ Handling complaints andqueries received through the
Ethics Channel.
→ Resolving any conflicts of interest
that might arise in the course of theGroup’s business activities.

→ Raising awareness of andensuring compliance with
the Code of Ethics, Conduct
and Regulatory Compliance a set of standards
constituting the backbone ofthe organisation - and theother policies that together
form the compliance system.

→ Advising any employees ormembers of the organisation.

Ethics Channel→ Ensuring compliance with the ten
principles of the Global Compact.
→ Ensuring observance of theCompliance Policy

We have an Ethics and Compliancesection on the corporate website,where the Ethics Channel and themost relevant policies in this regard
can be found.

→ Regularly reviewing andupdating the documents
constituting the Compliancesystem (including the criminal
and regulatory risk matrix andcompliance controls).

Composition of theCompliance Body
Global Deputy
Chair of People

Legal Manager
Juan Rey Meléndez

Francisco Robles

Internal Audit Director

Legal Counsel, Spain

Guillermo José Vicente Sauco

Noemi Vique FernándezCOSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENTA trained workforce
with a shared goal.
To achieve our goal of maximum transparency and complete integrity, it isessential that we are all working towards the same end. With this in mind,
each year we run training sessions to raise awareness of compliance risks,
the activities in which they could arise and how to prevent, detect andmanage them.
We also present and encourage the use of the Ethics Channel to report any
conduct that might hinder our efforts to remain a responsible and faircompany.

Always vigilant.
We must all remain vigilant withrespect to both the company’s acts
and our own in order to prevent
compliance breaches and reduce
existing risks. To this end, we havein place an Ethics Channel, whichis essential to a culture of
regulatory compliance.
This channel is available to all
employees and stakeholders on thecorporate website. The Compliance
Body can also be contacted byemail, letter, in person, or by phone.
The Ethical Channel allows you tocommunicate with complete
confidentiality and anonymously, if
desired, irregular or unethicalconduct related to any case of noncompliance or violation of the Codeof Ethics, Conduct and Regulatory
Compliance, regulations, policy orprotocol related to compliance, as
well as conduct that could
constitute a crime.
Communications received are
analysed, categorised andprocessed by the Compliance Body
having regard to their nature.

Cosentino’s zero retaliation
policy ensures the confidentialityof all communications andprotection of whistleblowers
acting in good faith.
12 communications were received
in 2023. All of them have been
dealt with and none were related
to cases of bribery or corruption.
It is worth noting that no cases ofcorruption or bribery werereported or communicated in
2023. Similarly, no complaints
were received in respect ofhuman rights violations.

83

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT84

Certifications
Excellence in all our
processes. Improving year
by year, one step at a time.
We are an example of effective management,
certified by leading authorities in key areas ofsustainability.
One of Cosentino’s fundamental pillars is our customers’
trust. Keeping stakeholder needs uppermost in our
minds, we perform our work with careful regard tosafety, respect for the environment, quality and the useof efficient and innovative techniques and methods, allin accordance with the company’s values and principles.
Consequently, within a framework of operational
excellence, we are committed to integrating ourmanagement systems, and continuously maintaining
and improving the Integrated Management System(IMS), which has been accredited according to thehighest international standards.

We also renewed the following certifications,with a higher score than in 2022:→ ISO 50001:2018: Energy Management System.
This provides specific guidelines for
implementation by the organisation of shortand long-term measures that will have apositive impact on all stakeholders.
→ ISO 45001: 2018: Occupational Health and Safety
Management System. This standard implies thecreation of a safe, healthy workplace for thepeople forming part of the Group and anyone
entering our facilities.

New certifications obtained in 2023:
In 2023, the following certifications wererenewed:→ ISO 9001:2015: Quality Management System.

→ Dekton® is the first surface in its category toreceive the Indoor Air Comfort Gold certification
ensuring indoor air quality in terms of the emissionof volatile organic substances.

→ ISO 14001:2015: Environmental Management System.
→ ISO 20400:2017: Sustainable
Procurement Management System.
→ UNE 15896 2015: Value-added Purchasing Management.
→ The latter two are a testament to our commitment
to best market practices with regard topurchasing
management
andcontinuous
improvement, as well as
to sustainability. In 2023 we achieved a very
important milestone: certifying 100% of Cosentino's
Purchasing Function under both standards.
→ In 2023, we secured a B CDP rating.

Other certifications endorsing
our products:→ Dekton by Cosentino®
UL Greenguard and UL Greenguard Gold, NSF,
BBA (British Board of Agreement), ETA(European Technical Assessment), ICC-ES, NOA,QB UPEC (France), IMO and USCG;
Environmental Product Declaration (EPD),DECLARE, SASO.
→ Silestone by Cosentino®
UL Greenguard and UL Greenguard Gold, NSF,
Environmental Product Declaration (EPD).
DECLARE, DNV verification declaration for
HybriQ and HybriQ+®.
→ Sensa by Cosentino®
Greenguard and Greenguard Gold.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

Human rights

Guaranteeing
human rights iseveryone’s duty
We demand the utmost commitment
to the Universal Declaration of Human
Rights, to the legislation in force in eachcountry and to honesty as the governing
principle of our conduct.
We believe that respecting humanrights lies with each and every one of
the individuals and bodies subject to
the Code of Ethics, Conduct andRegulatory Compliance. We haveaccepted the Declaration of
Fundamental Principles and Rights
at Work, Conventions of the ILO, theOECD Guidelines for Multinational
Enterprises and the United Nations
Global Compact, among others, as
our basic guidelines in terms of
conduct.

Through our Code we also undertaketo respect the UN Universal
Declaration of Human Rights, as wellas to eliminate child labour, requiring
all our employees, collaborators andsuppliers to strictly observe thisprinciple as well as all the otherprinciples that guide us. Meeting thisrequirement is a prerequisite to
become a certified supplier.

In addition, and as part of the General
Procurement Conditions, suppliers
undertake to meet a number of criteria,with audits being carried out on the main
suppliers to ensure compliance.
Moreover, any instance of alleged
breach of the conducts set out in our
Code must be reported.

85

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT86

Suppliers

Together wegenerate a positive
impact throughout
our value chain
We build constructive relationships
with our suppliers: relationshipsthat are responsible, sustainable
and strong.
We work with people and companies
that share our values andcommitments, with integrity andtransparency at all times. We carryout different initiatives designed toestablish long-lasting relationships
built on trust:→ We continue to develop our Agenda’24(2020–2024) to implement 45
measures designed to align the
procurement function with therequirements of the ISO20400
sustainable procurement standard.
After tackling the 2023 actions weachieved a 93% Company-wide
adoption rate of the criteria of thisstandard, successfully passing the2023 audit.

→ We achieved re-certification in the
UNE15896:2015 standard for the
next three years, reaffirming ourcommitment to continuous
improvement while reaching a very
important milestone, we certified
100% of the scope of Cosentino's
purchasing function, including
purchases from the US, Brazil andthe Natural Stone Central
Purchasing Centre in Spain.

→ Compliance with our Supplier and Risk
Management Policy is key, both tomitigate potential negative impacts
on the activity of the Cosentino Groupand to encourage the development of
ESG criteria in our supply chain.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT87

Our responsibility in terms of
products begins with how we selectand obtain raw materials.
We assess the level of performanceand compliance of our suppliers aspart of the procurement process.
Through the audit plan, we make onsite verifications of the conditions of
all raw material suppliers via the
GoSupply platform in respect ofenvironmental, social andgovernance criteria before entering
into relevant relationships.

These assessments take into
account aspects such as theexistence of a corporate social
responsibility standard in the
supplier's policy or anenvironmental management
system certification. Accordingly,
they not only guarantee the qualityof the products, but also analyse
factors such as respect for humanrights, ensuring that child labour is
not used and that labour standardsalign with our internal policies.
In 2023, we conducted 44 audits,mainly in China, India, Turkey andDubai, of which 15 were closed
without any breaches and 27 closedwith breaches. Actions are being
taken in this connection.

Raw material
supply.
We continue to audit our raw material suppliers on an annual basis,
either in person or online. Based on ESG criteria, this audit isconducted through the GoSupply platform, adding value to themonitoring of our suppliers' indicators and mitigating risks ofbreaches relating to human rights, the environment or governance.

Through the Service Monitoring
Office, we evaluate the main services
provided by the Cosentino Group, theSLAs defined and the strategic
initiatives that help to enhance
efficiency and value at the Company,
not only from an economic point ofview, but also with a view to improving
relationships with our suppliers.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT88

We ensure our
suppliers are alignedwith our ESG vision.
Our ISO20400 Sustainable Procurement certification obtained in 2019
(we were the first company to be certified at global level) and thedevelopment of the Agenda '24 for the period 2020–2024 (during which
we will be implementing 45 actions to align the purchasing function withISO guidelines) are the main drivers that help us to promote thedevelopment of environmental, social and governance criteria in our
supply chain.
With these actions, we help our suppliers in their own development, inturn promoting our commitment to industrial activity via nine SDGs—
five primary and four secondary.
From the Supplier Management area we promote and disseminate
this need with the support of the ESG Champions—procurement
managers designated to take part in the transformation of theirportfolios working closely with suppliers.
The alignment of our approval process to the seven fundamental areas of
ISO26000 is key to meeting all relevant issues. This exercise has resulted
in our Cosentino ESG Criteria Questionnaire, which is mandatory for all
our suppliers and has been revised to ensure alignment with future
legislation, such as the directive on due diligence in Europe and to covercybersecurity risk.
The final average ESG performance score of all our suppliers at yearend reached 60%, thereby exceeding the target set for 2023.

Compliance with
Supplier and Risk
Management Policy100%
Our critical suppliers meetthe requirements of our
Supplier and Risk
Management Policy

50%
ESG 2022 target

168
Final suppliers considered
critical44
In-person audits of ourmain raw material
suppliers

13%
Trading volume assigned,
taking into account ESG
development criteria*(*Purchases exceeding
Euros 1 million from raw
material suppliers,
investments, industrial
supplies and services)

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT89

Providing leading
knowledge with fulltransparency.
We walk hand-in-hand with ourcustomers and so provide them withtools to give them confidence andreassurance that we listen
and pay attention to their needs.
We have a Data Protection Office that is
responsible for managing the exercise
of any rights requested, carrying out thedata protection impact assessments ifneeded in new projects and controlling
the register of processing activities.
It also ensures we comply with boththe General Data Protection
Regulations and the Spanish Data
Protection Act by means of suitable
legal and technical advisorysystems. In this same vein, we have
set up a Data Protection Committee(DPC) to verify that the actions
carried out by the data protection
officer are correct.

We also offer all of our direct andindirect customers pre-sales andpost-sales services which deal
with technical issues and claims
from end consumers.
A team of 25 technicians
provides services to all of
Cosentino's and its
distributors' points of sale.
In parallel, the Customer Caredepartment handles customer
claims. The result of this analysis
is shared with the different
members of the team, as well as
the departments involved inorder to implement
improvements in any of the
supply chain processes. In 2023,
25,094 incidents were handled,broken down as follows:.

25,094
Total incidents
reported

68.5%
Incidents approved

15.1%
Incidents rejected

4.7%
Incidents closed

11.7%
New incidents

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENTWe demonstrate ourcommitment throughactions.
We continue to carry out
communication initiatives to inform
our customers and society, providingthem with all possible information.
In order to report the possible risks
related to our products and therelevant preventive measures, in2019 we created the Cosentino
Health & Safety Space website,
accessible from any device. It has
since been updated, and today itis the point of reference for healthand safety information on our
products that is legible, structured
and multilingual, in accordancewith international regulations suchas the Globally Harmonised
System (GHS) for theclassification and labelling ofchemical products and mixtures,
as well as CLP, REACH and others.
This year, we have updated thesafety data sheets of the Proline
professional products on thisplatform, while also updating thesafety data sheets for all our
products: Silestone®, Dekton®,
Sensa®, Scalea®, SILQ® andNatural Stone.

Continuing with the practice
introduced in 2017, Cosentino also
regularly distributes newsletters
to marble workers globally and in
multiple languages with relevant
information on the prevention ofoccupational risks in professional
activity linked to our products.
As part of this initiative, in 2023,
on the occasion of World Day for
Safety and Health at Work, a
newsletter with certified delivery
was sent to 37 countries, in 10
languages, to more than 23,000
customer e-mail addresses. It
provided information about the
Cosentino Health & Safety Space
website, the latest changes insafety documentation andSilestone® Hybriq Technology®.
→ International Health &Safety information

90

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

We open channels of
dialogue to improve
communication with
our stakeholders.
Service Desk
Cosentino has worked to improve its customer service by internalising the Service
Desk and Workplace teams, thereby demonstrating our commitment to Almería byhiring personnel in the region and surrounding areas. This has enabled us to offer amore dynamic in-person service that is adapted to the speed required by ourbusiness and provide better quality in the call service, thus enhancing customer
satisfaction.

Social media
Our global and local (GloCal) social media strategy has continued to gain tractionin its goal of expanding awareness of our brands in our online community throughactive and relatable communication with our customers and other key audiences
for the Company, particularly within the world of design and architecture. On thesechannels, which use global content adapted to more than 15 different languages,
we publicise product launches and other key milestones for the Company, such as
participation in major events in the design and architecture sector and in sportingand cultural events, both locally and internationally.
We have an active community of more than two million users on the main social
networks where we are present (Instagram, Facebook, LinkedIn, Twitter, Pinterest
and YouTube). In 2023, our constant activity on these channels led to our posts
reaching more than 400,000,000 users as a result of the creation of more than
20,000 posts worldwide.
Our presence on the various social media platforms, by relevant market,
is as follows:

Cosentino City
With the aim of providing greater visibility to our Cosentino
City stores and becoming closer to their target buyers (mainly interior designers
and architects), the presence and activity of the showrooms were consolidated on
the Instagram, LinkedIn and Google My Business channels.
In addition, to facilitate the customer experience, a button has been activated on
the website of each Cosentino City showroom to request an online appointment.
Each Cosentino City also provides the opportunity to access a virtual catalogue—
the digital slab—that shows our complete range of Dekton©, Silestone© andSensa© colours on a giant 4K screen.

91

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

92

Partners

We join together
with partners andentities that sharethe same vision.
We always maintain an active
policy of collaboration andexchange. To this end, we partner
up with organisations and entities
that share our values and arecommitted to sustainable
development, advancement of theindustry and social responsibility.
They include the following:→ Fundación SERES (SERESFoundation).
→ Asociación Empresarial
Innovadora de la Piedra Natural(Natural Stone Innovative
Business Association).
→ Asociación de Empresarios delMármol de Andalucía(Association of Marble
Companies of Andalusia,
AEMA).
→ Asociación Mobiliario de Cocina(Association of Kitchen
Furniture, AMC).
→ Asociación Directivos deComunicación (Association ofCommunication Executives andManagers, DIRCOM).
→ Foro de Marcas Renombradas
Españolas (Leading Brands ofSpain Forum).
→ Asociación Promotores
Inmobiliario Fadeco (Fadeco
Association of Real Estate
Developers).

→ ASCER→ Asociación para el Progreso de la
Dirección (Association for the
Progress of Management, APD).
→ Asociación de Empresas deDiseño Español (Spanish
Association of Design
Companies, RED).
→ Asociación Española deAnunciantes (Spanish
Association of Advertisers).
→ CENFIM (Professional Training
Institute).
→ A.St.A. (Engineered Stone
Manufacturers Association)
WorldWide (Worldwide
Agglomerated Stone
Manufacturers Association).
→ Asociación SUSTENTA(Environmental Civic
Association).
→ Confederación Española deOrganizaciones Empresariales(CEOE). (Spanish
Confederation of Industry)→ Circular Economy in Action platform.
→ StepbyWater Alliance.
→ Alianza para la FP Dual.
(Professional Training Alliance)→ Observatorio Industria 4.0. (Industry
4.0 Observatory).
→ Observatorio 2030 del CSCAE(CSCAE 2030 Observatory).
→ CESUR. (Professional Training
Centre)→ Consejo Superior de Colegios deArquitectos de España(CSCAE).(Professional Architects
Association)→ Fundación Arquitectura y Sociedad(Architecture and Society
Foundation).
→ Fundación Arquitectura
Contemporánea (Contemporary
Architecture Foundation).
→ Federación Española del Habitat(Spanish Habitat Federation).
→ Asociación IndesIA. (Association
Promoting AI in Companies)→ ICEX (Spanish Institute for
Foreign Trade)→ CEAJE.(Spanish Association ofYoung Entrepreneurs)→ EUROSIL: (The European
Association of Industrial Silica
Producers).

→ Spain–US Chamber of Commerce.

→ NEPSI (The European Network on
Silica).

→ Fundación Consejo España-Estados
Unidos (Spain–US Council
Foundation)

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT93

Appendices
Appendix 1.
Circular economy
Tables showing % of recycled raw materials in products in 2023 (expressed in terms of consumption of raw materials (tonnes)
and surfaces products (m2)

Product lines

Total Raw Materials (t)Recycled/Recovered

Total Raw
Materials (t)Consumed% Recovered /Recycled vs. Total

Dekton®

21,489234,293

9.2%

Silestone®

45,645465,953

9.8%

TOTAL

67.135700.2469,6%2023 is our fifth year operating our own non-hazardous waste treatment and valorisation plant throughour subsidiary Soluciones Ambientales COMA.
As a result, we are consolidating an ever more efficient waste management system geared towards the
future valorisation of all non-hazardous waste generated by the production process.
Regarding the management of hazardous waste, we continue to research waste management
alternatives that prioritise valorisation over disposal, as well as new commercial products that can
gradually replace the hazardous products used in production with non-hazardous ones.
In 2023, we continued to work on new waste recycling areas in the main factories within the industrial
complex, improving waste segregation, as well as the image of its management and efficiency of thefactory’s “door-to-door” collection service.

Performance: Global: Cantoria Industrial Complex (Almería, Spain) + Latina Factory, Vitória (Brazil)

Change in the valorisation of solid waste (t)
2021

2022

2023

Total waste

387,334

436,878

332,563

Total valorisation

53,58971,83554,796

Valorisation rate (%)

13.84%

16.44%

16.48%

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

94

Appendix 2.
Energy consumption
Silestone® + Dekton®

2021

2022

2023

Total electricity consumption (kWh)192.456.240

192.616.614

185.007.973

Total thermal energy consumption (kWh)265.209.158

312.011.462

372.501.970

Total energy consumption (kWh)457.665.398

504.628.076

557.509.943

Total produced (kg/year)

503.187.827

568.971.790

443.724.910

Energy indicator (kWh/kg produced)

0,91

0,89

1,26

Diesel consumed

2021

2022

2023

Total consumed (litres)

892.126

1.155.187

1.044.492

Total consumed (kWh)8.970.890

11.607.666

10.495.369

Energy consumption reflects a rising trend, which goes hand in hand with the increased production level achieved year on
year. To place this in its right context, the indicators show that, despite the greater energy consumption, the actual energy
intensity has declined thanks to the better use being made of the energy at Cosentino and efforts and investments madein energy optimisation measures.

Energy consumption outside the Cantoria HQ

Stone Systems

Cosentino Centers

City Centers

Logistics hubs

Brazil factory

Category

Item

Consumption

Comment

Stationary
combustion

Fuel used in facilities

5,451,395 kWhNatural gas andpropaneElectricity

Grid consumption

6,184,934 kWh

Stationary
combustion

Fuel used in facilities

1,471,433 kWh

Electricity

Grid consumption

6,433,761 kWh

Stationary
combustion

Fuel used in facilities

36,445 m3

Electricity

Grid consumption

663,037 kWh

Stationary
combustion

Fuel used in facilities

13,064 m3

Electricity

Grid consumption

1,479,299 kWh

Stationary
combustion

Fuel used in facilities

926,342 kWh

Electricity

Grid consumption

7,083,856 kWhNatural gas

Natural gas

Natural gas

Natural gas

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT95

Appendix 3.
Emission of other substances
2021

2022

2023

Carbon monoxide (CO) (kg/year)

74,70058,40073,506

Nitrogen oxides (NOx) (kg/year)

93,200102,000

106,317

Lead and compounds (Pb) (kg/year)

9.2

0.7

0.3

Total suspended particles(TSP) (kg/year)

30,70020,50058,846

Total organic carbon (TOC) (kg/year)

9,920

33,80057,560Hydrofluoric acid (HF)

73

817

727

Application of the precautionary principle
Aware of the importance of preventing negative impacts as a result of our production
processes and facilities, we apply the precautionary principle with a view to protecting theenvironment.
In 2023 we forged ahead with the project that was begun in 2019 by the previous insurancecompany FM Global, now in the hands of insurer Swiss Re. It involves monitoring andupdating the recommendations agreed with the insurer and considering constantimprovements.
The insurer has highlighted the improvements associated with the fuel isolation and risk
reduction implemented thus far, as well as the control of chemical and other products.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

96

Appendix 4.
Carbon footprint
Total footprint

Toneladas (ton)Direct emissions

93,964.68

Indirect energy emissions

6,816.26

Indirect transport emissions

118,096.70

Indirect emissions from goods and services

277,159.83

Indirect emissions from use of products

8,380.21

TOTAL

504,417.67

54.95% of our footprint is due to indirect emissions associated with the Goods andServices category, arising primarily from the production of the various raw materials
that we use. In second place, constituting 23.41% of the total, are indirect emissions
associated with transport, arising from the bulk of our product distribution and fromthe transportation of raw materials. In third place are direct emissions, representing
18.63% of the total, most of which arise from our production processes.
If we carry out an objective, quantified comparison based on indicators for the carbon
footprints in 2018 and 2023, we can see, for yet another year, a reduction of 9%.

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

97

Appendix 5.
Employees*The tables collected below collect the data at the end of the year, with average data not being reported, since there is noseasonality in our activity segment and the total workforce data remains constant during the year.
Employees by contract type and gender in 2023
Women

Men

Overall total

Open-ended

1534

4405

5939

Full time

1508

4398

5906

Part time
Temporaryintermittent
contracts

26

7

33

1

1

Full time
Open-ended
intermittent
contracts

1

1

1

1

Full time

1

1

Temporary

17

Full time

16

52

68

Part time

1

29

30

Dismissals

72

192

264

Overall total

1553

4486

6039

Under 25

25 to 35

35 to 4545 to 55

Over 55

Overall total

Open-ended

264

1679

2034

1387

575

5939

Full time

263

1677

2018

1379

569

5906

Part time
Temporaryintermittent
contracts

1

2

16

8

6

33

81

98

Employees by contract type and age in 2023

Full time
Open-ended
intermittent
contracts

1

1

1

1

Full time

1

1

1

1

Temporary

6

34

16

10

32

98

Full time

6

34

16

10

2

68

30

30

Dismissals

16

81

94

45

28

264

Overall total

270

1714

2051

1397

607

6039

Part timeCOSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT98

Employees by contract type and professional category in 2023
Seniormanagement

Director

Open-ended

20

100

827

Full time

20

100

Part time
Temporaryintermittent
contracts
Full time
Open-ended
intermittent
contracts
Full time

SkilledSupervisors professionals

Admin.

Factory
workerOverall total

1999

304

2689

5939

824

1988

294

2680

5906

3

11

10

9

33

1

1

1

1

1

1

1

1

Temporary

7

25

3

63

98

Full time

2

25

3

38

68

Part time

5

25

30

Dismissals
Overall total

20

1

28

86

22

127

264

100

834

2026

307

2752

6039

Number of employees by country 2023
Country

No. of employees

Country

No. of employees

Switzerland

20

New Zealand

19

258

Austria17

Canada123

Ireland17

United Kingdom

121

Norway16

France

99

Japan

13

Italy

96

United Arab Emirates

12Australia

87

Denmark

12

Germany

59

Malaysia

12

Sweden38

Lithuania

12

Portugal

35

Finland

10

Poland34

Mexico29South Africa

10

Turkey28

Czech Republic4Netherlands

27

Indonesia

4

Belgium

26

Hungary3

Israel

26

Iceland

1

Singapore

25

Slovenia

1

Total general

6039

Spain

3484

United States

1261

BrazilCOSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT99

Appendix 6. Tax transparency
and grants:
The table below details the amounts of corporate
income tax paid per country (€)
Country

Corporate income tax paid

Spain7,420,314

United States

5,167,433

Canada1,272,898

Brazil

854,405

Australia

456,611

Germany

243,051

United Kingdom

229,039

Portugal

223,514

Belgium

175,000

Netherlands

151,755

New Zealand

99,994

Ireland89,625

Mexico81,126

Poland73,757

Switzerland

73,132Other countries*

321,385

Overall total

16,933,039*Aggregate amount of corporate income tax paid by the subsidiaries in Italy, Austria, France, Sweden,
Norway, Denmark, Finland, Lithuania, Slovenia, Czech Republic, Hungary, Japan, Russia, Singapore,
Malaysia, Puerto Rico, Dominican Republic, Turkey, Israel, South Africa and United Arab Emirates.

Grants received in 2023:
2022

2023

Balance at 1 January

22,605,724

19,904,798

Grants received during the year

3,664,001

3,996,986

Decrease in grants received in prior years(1,819,469)(3,482,756)

Amounts transferred to the income statement(4,545,458)(2,267,846)

Balance at 31 December

19,904,798

18,151,182

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

100

Appendix 7.
Social dialogue
Social dialogue: tradeunion partnership.
Organic Law 11/1985 of 2 Auguston trade union freedom, in its
first article, guarantees that all
workers are free to join tradeunions to promote and defend
their economic and social
interests.
This same law, in its second article,
states that trade union freedom
includes:→ The right to establish tradeunions without priorauthorisation as well as
suspend or terminate them, by
democratic procedure.
→ The right of workers to join the
trade union of their choice on thesole condition of observing theunion bylaws or withdrawing fromunion membership. Furthermore,
no one may be forced to join a
trade union.
→ The right of members to freely electtheir representatives within eachtrade union.
→ The right to trade union activity.
In addition, both the Workers’
Statute and collective
bargaining agreements protect
the rights of workers.

Composition of theworkers'
representatives at
Cosentino (Cantoria
work centre)
The workers at Cosentino's industrial
park in Cantoria are represented asfollows:(i) The C1 works council is made up of
23 members who were elected in
March 2022, of which 12 members
belong to the Unión General deTrabajadores (UGT) trade union while
11 members belong to the Comisiones
Obreras (CCOO) trade union.
(ii) The C2 works council is composedof 12 members (1 vacancy) who were
elected in December 2022. All council
members belong to the CCOO tradeunion.
(iii) The office workers’ council
comprises 13 members elected in 2022.
All council members belong to he CSIF
trade unión.

Discrimination andharassment

Our protocol has been made available
to all employees, stating our intention
to adopt all necessary measures topromote a work environment that is
free of harassment.
At Cosentino we have a Whistleblower
Channel available to all employees andto the personnel of our stakeholders,through which they can report or makeinquiries related to discrimination orharassment. Anonymity is ensured in allcommunications with the compliancebody in charge of the Channel.
We are currently working on several
projects at Cosentino Cantoria (Park 1,
Park 2 and Cosentino Global work
centre), for which several committees
have been created:→ Health and Safety Committee

Non-discrimination is a key factor in
our commitment to employee welfare.

→ Training Committee

We do not tolerate any discrimination
related to place of birth, ethnicity,
gender, religion, opinion, or any otherpersonal or social condition or
circumstance; we are firmly
committed to preventing anderadicating this type of conduct. We
are all equal, and we all contribute to
Cosentino’s mission.

→ Equality Committees (Negotiating
Committee and Monitoring
Committee, once the plan isapproved).

Harassment is also a risk within theworkplace. At Cosentino, we strive tomaintain an organisational structurethat prevents it, and we undertake toallocate the human and materialmeans to prevent it and to take action
against possible cases of harassment.

→ Anti-harassment Committee

In addition, three trade union sections
are present in industrial Park 1:→ UGT section.
→ CCOO section.
→ Solidarity sectionCOSENTINO NON-FINANCIAL INFORMATION STATEMENT
2023

101

Appendix 8.
Collective bargaining
In 2023, 65.5% of employees worldwide are covered by a collective
bargaining agreement, an increase of 0.5 percentage points on last
year's coverage. In Spain, where 57.7% of employees are covered bycollective bargaining agreements, we increased the number of collective
bargaining agreements under which the entire workforce is covered to28.
The Collective Bargaining Agreements in force at Cosentino's work
centres in Spain on matters affecting occupational health and safety
refer to the application of the provisions contained in the Law on
Occupational Risk Prevention, without providing for improvements to theconditions legally established in the applicable regulations.

Country

Employees

No. employees
covered by collective
bargaining agreement% employees covered bycollective bargaining
agreement

Spain

3,484

3,484

100%

Brazil

258

258

100%

France

99

99

100%

Netherlands

27

27

100%

Italy

96

96

100%

Other countries*

2,075

0

0%

TOTAL

6,039

3,806

65,5%

(*) Other countries: USA, Canada, United Kingdom, Australia, Germany, Sweden, Portugal,
Poland, Mexico, Turkey, Belgium, Israel, Singapore, Switzerland, New Zealand, Austria,
Ireland, Norway, Japan, UAE, Denmark, Malaysia, Lithuania, Finland, South Africa, Czech
Republic, Indonesia, Hungary, Iceland and Slovenia.

COSENTINO NON-FINANCIAL INFORMATION STATEMENT
2023

102

Non-financial
Information
Statement Index
The contents of Law 11/2018 on Non-Financial
Information and Diversity included in thisdocument have been verified by KPMG.

General information
Reportingcriteria:
Selected GRI
standards

Materiality

Page ofthe report

Brief description of the business model, including thebusiness environment, the organisation and structure

Material

3-15

GRI 2 - 6 (2021)

Markets served

Material

5

GRI 2- 1 (2021)
GRI 2- 6 (2021)

Organisation’s objectives and strategies

Material

3-15

GRI 2 - 1 (2021)
GRI 2 - 22 (2021)

Key factors and trends that could
affect future performance

Material

9-11

GRI 3 - 3
GRI 2 - 22

Reporting framework used

Material

2

GRI 1 (2021)

Materiality principle

Material

12-15

GRI 3 - 1 (2021)
GRI 3 -2 (2021)

Information requested under Law 11/2018

Environmental matters
Information requested under Law 11/2018

Materiality

Page ofthe reportManagement approach: description and resultsof policies on these topics and the key risks insuch connection with respect to the Group’s
activities

Material

16

Reportingcriteria:
Selected GRI
standards
GRI 3 -3 (2021)

COSENTINO NON-FINANCIAL INFORMATION STATEMENT
2023
INDEX

103

Detailed general information
Reportingcriteria:
Selected GRI
standards

Materiality

Page ofthe report

Detailed information on the current and foreseeable
impacts of the company’s activities on the environment
and, where applicable, health and safety

Material

11, 17-18

GRI 3.-3 (2021)

Environmental assessment or certification procedures

Material

24,84

GRI 3 - 3 (2021)

Resources allocated to preventing environmental risks

Material

18,32

GRI 3 - 3 (2021)

Application of the precautionary principle

Material

95

GRI 2 - 23 (2021)

Amount of provisions and safeguards for environmental risks

Material

95

GRI 3- 3 (2021)

Materiality

Page ofthe report

Material

20,95

Information requested under Law 11/2018

Pollution
Information requested under Law 11/2018

Measures to prevent, reduce or remedy emissions seriously
affecting the environment, factoring in any specific form of
atmospheric pollution of an activity, including noise and light
pollution

Reportingcriteria:
Selected GRI
standards
GRI 3- 3 (2021)

Circular economy and waste prevention and management
Information requested under Law 11/2018

Prevention, recycling and reuse measures, othermethods of recovering and eliminating waste

Materiality

Material

Page ofthe report

29,29,93

Reportingcriteria:
Selected GRI
standards
GRI 306-1
GRI 306-2
GRI 306-3 asregards total waste
generated GRI
306-4 asregards waste
diverted from
disposal

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT104

Sustainable use of resources
Information requested under Law 11/2018

Water consumption and supply inaccordance with local limitations

Materiality

Page ofthe report

Material

25

Reportingcriteria:
Selected GRI
standards
GRI 303-5

GRI 301-2
as regards thepercentage ofrecycled raw
materials
consumed

Consumption of raw materials and measures
to improve efficiency

Material

26,93

Direct and indirect energy consumption

Material

94

GRI 302-1

Measures taken to improve energy efficiency

Material

23-24

GRI 3 -3 (2021)

Use of renewable energies

Material

22-23

GRI 302-1

Materiality

Page ofthe report

Climate change
Information requested under Law 11/2018

Greenhouse gas emissions generated as a result of
the company’s activities, including the use of thegoods and services it produces

Material

17-19,96

Measures in place to adapt to theconsequences of climate change

Material

11

Voluntary medium- and long-term greenhouse gas
reduction targets and the measures in place to achieve
them

Material

20-21

Reportingcriteria:
Selected GRI
standards
GRI 305-1
GRI 305-2
GRI 305 -7
GRI 3- 3 (2021)
GRI 201-2 asregards the risks,
opportunities andtheir classification

GRI 3-3 (2021)

COSENTINO NON-FINANCIAL INFORMATION STATEMENT
2023
INDEX

105

Protecting biodiversity
Information requested under Law 11/2018

Materiality

Page ofthe report

Measures taken to preserve or restore biodiversity

Material

70

Impacts caused by activities oroperations in protected areas

Material

70

Information requested under Law 11/2018

Materiality

Page ofthe reportManagement approach: description and resultsof policies on these topics and the key risks insuch connection with respect to the group’s
activities

Material

33-67

Materiality

Page ofthe report

Reportingcriteria:
Selected GRI
standards
GRI 3- 3 (2021)
GRI 304-3 asregards spaces
restored

GRI 3- 3 (2021)

Social and employeerelated matters
Reportingcriteria:
Selected GRI
standards
GRI 3- 3 (2021)

Employment
Information requested under Law 11/2018

Total number and distribution of employees bycountry, gender, age and professional category

Material

97-98

Reportingcriteria:
Selected GRI
standards
GRI 405-1 asregards
employees by
category,
gender andage
GRI 2- 7 (2021) asregards
employees by
employment
contract, typeand gender

Total number and distribution of types of employment
contract, average annual number of permanent,
temporary and part-time contracts by gender, age andprofessional category

Material

97-98

Number of dismissals by gender, age and professional category

Material

97-98

GRI 3- 3 (2021)

Average remuneration and trends, disaggregatedby gender, age and professional category or similar value

Material

47-48

GRI 3- 3 (2021)

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT

Information requested under Law 11/2018

106

Materiality

Page ofthe report

Reportingcriteria:
Selected GRI
standards

Material

48

GRI 3- 3 (2021)
GRI 405-2 asregards the
remuneration
ratio of women tomen

Material

48

GRI 3- 3 (2021)

Material

51

GRI 3- 3 (2021)

Material

39

GRI 3- 3 (2021)
GRI 405-1 asregards
employees by
category andother indicatorsof diversity

Materiality

Page of thereportOrganisation of working time

Material

50-51

GRI 3- 3 (2021)

Number of hours of absenteeism

Material

55

GRI 3- 3 (2021)

Measures aimed at facilitating a work-life balanceand encouraging sharing of responsibilities
between both parents

Material

50-51

GRI 3- 3 (2021)

Materiality

Page of thereportMaterial

52-55

Wage gap, remuneration of
like positions or average remuneration in the company

Average remuneration of board members and senior
management, including variable remuneration, allowances,termination payments, payments into long-term savings
schemes and any other amounts received, disaggregatedby gender
Implementation of disconnection from work policies

Number of employees with a disability

Organisation of work
Information requested under Law 11/2018

Reportingcriteria:
Selected GRI
standards

Health and safety
Information requested under Law 11/2018

Occupational health and safety conditions
Occupational accidents, in particular theirfrequency and severity, as well as occupational ill
heath, disaggregated by gender

Material

55

Reportingcriteria:
Selected GRI
standards
GRI 3-3 (2021)
GRI 403-9 asregards the number
and rate ofaccidents GRI 40310
as regards cases ofwork-related illhealthCOSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT107

Labour relations
Reportingcriteria:
Selected GRI
standards

Materiality

Page ofthe report

Organisation of social dialogue, including procedures for
notifying, consulting and negotiating with staff

Material

100

GRI 3-3 (2021)

Mechanisms and procedures that the company
has in place to promote the involvement ofworkers in its management, in terms of
information, consultation and participation

Material

101

GRI 3-3 (2021)

Material

101

GRI 2-30 (2021)

Material

101

GRI 3-3 (2021)

Materiality

Page ofthe report

Material

43-46

GRI 404-2

Material

45

GRI 3-3 (2021)
GRI 404-1 asregards total hoursof training byprofessional
category

Information requested under Law 11/2018

Materiality

Page ofthe report

Universal accessibility for people with disabilities

Material

39

Information requested under Law 11/2018

Materiality

Page ofthe report

Measures adopted to promote equal treatment
and opportunities for men and women

Material

40-42

GRI 3-3 (2021)

Equality plans, job stimulation measures, protocols against
sexual harassment and gender bias

Material

40-42

GRI 3-3 (2021)

Material

100

GRI 3-3 (2021)

Information requested under Law 11/2018

Percentage of employees covered bycollective bargaining agreements, bycountry
Balance of collective bargaining agreements, particularlyin the field of occupational health and safety

Training
Information requested under Law 11/2018

Training policies in place

Total hours of training by professional
category

Reportingcriteria:
Selected GRI
standards

Universal accessibility
Reportingcriteria:
Selected GRI
standards
GRI 3-3 (2021)

Equality

Policies against all forms of discrimination
and, as the case may be, diversity
management

Reportingcriteria:
Selected GRI
standards

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT108

Respect for human rights
Information requested under Law 11/2018

Materiality

Management approach: description and resultsof policies on these topics and the key risks insuch connection with respect to the group’s
activities

Material

Page ofthe report

81,85-89

Reportingcriteria:
Selected GRI
standards
GRI 3-3 (2021)

Implementation of due diligence procedures
Reportingcriteria:
Selected GRI
standards

Materiality

Page ofthe eport

Implementation of due diligence procedures in relation tohuman rights and prevention of risks of human rights
violations and, as the case may be, measures to mitigate,
manage and redress any potential abuses committed

Material

85

Reported human rights violations

Material

83

GRI 3-3 (2021)
GRI 406-1 asregards thenumber of cases

Material

85

GRI 3-3 (2021)

Information requested under Law 11/2018

Description of measures implemented to promote andcomply with the core conventionsof the International Labour Organization (ILO)
regarding respect for freedom of association and theright to collective bargaining; the elimination of
discrimination in employment
and occupation; the elimination of forced orcompulsory labour; and the effective abolition ofchild labour

GRI 2- 23 (2021)
GRI 2-26 (2021)

COSENTINO NON-FINANCIAL INFORMATION STATEMENT
2023
INDEX

109

Action to combat corruption and bribery
Reportingcriteria:
Selected GRI
standards

Materiality

Page ofthe report

Material

80-82

GRI 3-3 (2021)

Measures adopted to prevent corruption and bribery

Material

81-82,84

GRI 3-3 (2021)
GRI 2-23 (2021)
GRI 2-26 (2021)

Anti-money laundering measures

Material

81-82,84

GRI 3-3 (2021)
GRI 2-23 (2021)
GRI 2-26 (2021)

Contributions to foundations and non-profit organisations

Material

58

GRI 2-28 (2021)

Information requested under Law 11/2018

Management approach: description and results ofpolicies on these topics and the key risks in suchconnection with respect to the group’s activities

Information about the company
Information requested under Law 11/2018

Management approach: description and results ofpolicies on these topics and the key risks in suchconnection with respect to the group’s activities

Materiality

Page ofthe report

Material

57-59

Reportingcriteria:
Selected GRI
standards
GRI 3-3 (2021)

Company commitments to sustainable development
Reportingcriteria:
Selected GRI
standards

Materiality

Page ofthe report

Impact of the company’s activity on local
employment and development

Material

57-76

GRI 3-3 (2021)

Impact of the company’s activity on local
populations and the territory

Material

61-76

GRI 3-3 (2021)

Relationships with stakeholders in the local communities andtypes of dialogue with them

Material

59-76

GRI 2-29 (2021)

Contributions to foundations and non-profit organisations

Material

58,92

GRI 3-3 (2021)

Information requested under Law 11/2018

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENT110

Subcontractors and suppliers
Information requested under Law 11/2018

Materiality

Inclusion of social, gender equality and environmental
topics in the procurement policy

Material

Consideration of social and environmental responsibility
concerns in relations with suppliers and subcontractors

Material

Oversight and audit systems andresults thereof

Material

Page ofthe report
86-88
86-88

87-88

Consumers
Information requested under Law 11/2018

Consumer health and safety measures
Grievance mechanisms, complaints
received and resolution thereof

Materiality

Material

Page ofthe report
79,89

Material

89

Materiality

Page ofthe reportTax information
Information requested under Law 11/2018

Profits obtained by country

Material

79

Reportingcriteria:
Selected GRI
standards
GRI 3-3 (2021)
GRI 2-6 (2021)
GRI 2-6
GRI 308-2 asregards
suppliers
assessed
GRI 414-2 as
suppliers
assessed

Reportingcriteria:
Selected GRI
standards
GRI 3-3 (2021)
GRI 3-3 (2021)

Reportingcriteria:
Selected GRI
standards
GRI 3-3 (2021)
GRI 207-4 asregards profit
before tax by tax
jurisdiction
GRI 3-3 (2021)

Tax paid on profits

Material

99

Public subsidies received

Material99

GRI 207-4 asregards profit
before tax by tax
jurisdiction
GRI 201-4, asregards subsidies

COSENTINO 2023 NON-FINANCIAL INFORMATIONSTATEMENTThe information in this document can be found in the NonFinancial Information Statement, available on our website
www.cosentino.com and verified by KPMG.

111

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