Has your company, which employs fewer than 750 individuals on average during the financial year, opted to omit information as permitted by the phase-in provisions of Appendix C of ESRS 1? If so, have you conducted a materiality assessment to determine whether the sustainability topics outlined in ESRS E4, ESRS S1, ESRS S2, ESRS S3, and ESRS S4 are material to your operations? For each topic deemed material, provide a concise description of the actions undertaken to identify, monitor, prevent, mitigate, remediate, or terminate actual or potential adverse impacts associated with these sustainability matters, along with the outcomes of such actions.

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_26

Tags Tree