Has your organization utilized the phase-in provisions as outlined in Appendix C of ESRS 1, specifically regarding the omission of information required by ESRS E4, ESRS S1, ESRS S2, ESRS S3, or ESRS S4, due to not exceeding an average of 750 employees on the balance sheet date during the financial year? If so, confirm whether the sustainability topics covered by these standards have been assessed as material through your materiality assessment. For each topic deemed material, provide a concise description of the policies your organization has implemented in relation 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_25

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