Has your organization, with an average of 750 or fewer employees during the financial year, opted to utilize the phase-in provisions as outlined in Appendix C of ESRS 1, thereby omitting 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 deemed material following your materiality assessment. For each topic identified as material, provide a detailed list of matters, including topics, sub-topics, or sub-sub-topics, as specified in AR 16 ESRS 1 Appendix A, and succinctly describe how your business model and strategy incorporate 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_23

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