Automotive Valves and Actuators GmbH, Gründau (DE) 7. VOSS Fluid S.a.r.l., Vemouillet (FR) 8. VOSS Fluid S.r.l., Osnago (IT) 9. VOSS Fluid Polska Sp. z o.o., Legnicka (PL) 10. VOSS S.A.U., Sabadell (ES) 11 [...] Legnicka (PL) 14. VOSS Automotive Components (Jinan) Co., Ltd.(CN) 15. VOSS Japan Ltd., Tokyo (JP) 16. VOSS Automotive Mexico S. DE R.L. DE C.V., Arteaga (MX) 17. VOSS Exotech Automotive Private Ltd., [...] the first time in 2022, there are no changes to report for 2023. 15 MANAGEMENT OF MATERIAL TOPICS GRI 3-3 After identifying material topics, we defined the following measures to manage them: Key