Has your organization, which does not exceed an average of 750 employees during the financial year, utilized the phase-in provisions outlined in Appendix C of ESRS 1 to omit information required by ESRS E4, ESRS S1, ESRS S2, ESRS S3, or ESRS S4? If so, confirm whether the sustainability topics covered by these standards have been assessed as material through your materiality assessment. Furthermore, if any of these topics have been deemed material, provide detailed information for each identified material topic.

Question

Accepted Answer

We use the phase-in provision in accordance with the ESRS 1 Appendix C except for S1-7, S1-13, S1-14.

Ferrari

ESRS disclosure: BP-2_21

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