This document serves as a guide for the reporting party, enabling them to precisely identify the type of violation being brought to the attention of the entity through the internal reporting channel. It is the exhaustive list of offenses falling within the scope of application of European Union or national laws indicated in the annex to Legislative Decree 24/2023 or national laws that constitute the implementation of European Union laws indicated in the annex to Directive (EU) 2019/1937, even if not listed in the annex to the aforementioned decree.