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ESRS disclosure: ESRS ESRS 2

Selected: 0

Provide information on whether the sustainability statement has been prepared on a consolidated or individual basis, as per Disclosure Requirement BP-1 – General basis for preparation of the sustainability statement.
Question Id: BP-1_01
This Statement has been prepared on a consolidated basis.

Report Date: 4Q2024

#ESRS ESRS 2 #DR BP-1 #Paragraph 5 a

Relevance: 100%

Confirm whether the scope of consolidation for the consolidated sustainability statement aligns with that of the financial statements. If not applicable, declare whether the reporting undertaking is exempt from preparing financial statements or is preparing consolidated sustainability reporting in accordance with Article 48i of Directive 2013/34/EU.
Question Id: BP-1_02
The scope of consolidation corresponds to Ferrari N.V.’s Consolidated Financial Statements.

Report Date: 4Q2024

#ESRS ESRS 2 #DR BP-1 #Paragraph 5 b i

Relevance: 85%

Provide a detailed account of the extent to which the sustainability statement encompasses the undertaking's upstream and downstream value chain, as stipulated in Disclosure Requirement BP-1 concerning the general basis for preparation of the sustainability statement.
Question Id: BP-1_04
The Sustainability Statement covers our upstream and downstream value chain with respect to policies and actions related to material IROs identified along our value chain.

Report Date: 4Q2024

#ESRS ESRS 2 #DR BP-1 #Paragraph 5 c

Relevance: 60%

Has the undertaking exercised the option to omit any specific information related to intellectual property, know-how, or results of innovation in the preparation of the sustainability statement, as per Disclosure Requirement BP-1 and ESRS 1 section 7.7?
Question Id: BP-1_05
We did not use the option to omit a specific piece of information corresponding to intellectual property know-how or the results of innovation.

Report Date: 4Q2024

#ESRS ESRS 2 #DR BP-1 #Paragraph 5 d

Relevance: 90%

Has the undertaking utilized the exemption permitted by its EU member state to omit disclosure of impending developments or matters currently under negotiation, as outlined in articles 19a(3) and 29a(3) of Directive 2013/34/EU, in the preparation of the sustainability statement?
Question Id: BP-1_06
We did not use the option to omit any exemption from disclosure of impending developments or matters in the course of negotiation.

Report Date: 4Q2024

#ESRS ESRS 2 #DR BP-1 #Paragraph 5 e

Relevance: 90%

Identify the metrics that incorporate upstream and/or downstream value chain data estimated using indirect sources, such as sector-average data or other proxies.
Question Id: BP-2_03
The quantitative metrics of Scope 3 GHG emissions and quantities of substances of concern, related to metrics E1-6 and E2-5, are based on estimates and assumption subject to a high level of measurement uncertainty.

Report Date: 4Q2024

#ESRS ESRS 2 #DR BP-2 #Paragraph 10 a

Relevance: 85%

Provide a detailed description of the basis for preparation when metrics incorporate upstream and/or downstream value chain data estimated using indirect sources, including sector-average data or other proxies.
Question Id: BP-2_04
The Sustainability Statement covers our upstream and downstream value chain with respect to policies and actions related to material IROs identified along our value chain.

Report Date: 4Q2024

#ESRS ESRS 2 #DR BP-2 #Paragraph 10 b

Relevance: 30%

Provide a detailed description of the resulting level of accuracy for metrics that incorporate upstream and/or downstream value chain data estimated using indirect sources, including sector-average data or other proxies.
Question Id: BP-2_05
The quantitative metrics of Scope 3 GHG emissions and quantities of substances of concern are based on estimates and assumptions subject to a high level of measurement uncertainty.

Report Date: 4Q2024

#ESRS ESRS 2 #DR BP-2 #Paragraph 10 c

Relevance: 60%

Identify and disclose the quantitative metrics and monetary amounts that are subject to a high level of measurement uncertainty, as per ESRS 1 section 7.2 regarding sources of estimation and outcome uncertainty.
Question Id: BP-2_07
The quantitative metrics of Scope 3 GHG emissions and quantities of substances of concern, related to metrics E1-6 and E2-5, are based on estimates and assumption subject to a high level of measurement uncertainty.

Report Date: 4Q2024

#ESRS ESRS 2 #DR BP-2 #Paragraph 11 a

Relevance: 80%

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