Does the undertaking disclose any relevant contextual information regarding material incidents and deposits where pollution has negatively impacted the environment or is expected to affect the undertaking's financial cash flows, financial position, and financial performance across short-, medium-, and long-term horizons? Additionally, does the undertaking specify whether the target addresses shortcomings related to the Substantial Contribution criteria for Pollution Prevention and Control as defined in delegated acts pursuant to Article 14(2) of Regulation (EU) 2020/852? Furthermore, if the Do No Significant Harm (DNSH) criteria for Pollution Prevention and Control, as outlined in delegated acts pursuant to Articles 10(3), 11(3), 12(2), 13(2), and 15(2) of Regulation (EU) 2020/852, are not met, does the undertaking specify whether the target addresses shortcomings related to those DNSH criteria?

Question

Accepted Answer

We have implemented best practices to avoid or minimize the risk of harm in managing substances of concern and substances of very high concern, even though no specific pollution-related target has been set.

Ferrari

ESRS disclosure: E2-3_10

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