Has your undertaking or group, which does not exceed an average of 750 employees on its balance sheet date during the financial year, opted to omit information as permitted by the phase-in provisions outlined in Appendix C of ESRS 1? If so, confirm whether the sustainability topics covered by ESRS E4, ESRS S1, ESRS S2, ESRS S3, and ESRS S4 have been assessed as material through your materiality assessment. Furthermore, for each topic deemed material, provide the relevant metrics associated with these sustainability 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_27

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