Has your company, with an average of 750 or fewer employees during the financial year, opted to omit information required by ESRS E4, ESRS S1, ESRS S2, ESRS S3, or ESRS S4 under the phase-in provisions of Appendix C of ESRS 1? If so, confirm whether the sustainability topics covered by these standards have been assessed as material in your materiality assessment. For each topic deemed material, provide a list of matters (topic, sub-topic, or sub-sub-topic) identified as material in AR 16 of ESRS 1 Appendix A, and briefly explain how your business model and strategy address the impacts related to these matters.

Question

Accepted Answer

The company uses the phase-in provision in accordance with the ESRS 1 Appendix C except for S1-7, S1-13, S1-14. The sustainability topics covered by these standards are not explicitly mentioned as being assessed as material in the materiality assessment.

Ferrari

ESRS disclosure: BP-2_22

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