Ferrari
ESRS disclosure: ESRS ESRS 2 \ DR BP-2 \ Paragraph 15
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- Does the undertaking's sustainability statement include information derived from other legislation or generally accepted sustainability reporting standards and frameworks, in addition to the information prescribed by ESRS? If so, disclose this fact and, in instances of partial application, provide a precise reference to the specific paragraphs of the standard or framework applied.
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Question Id: BP-2_17
Not explicitly mentioned.
Report Date: 4Q2024Relevance: 20%
- Provide a detailed account of the risk assessment approach employed, specifically outlining the methodology used for risk prioritization, as per Disclosure Requirement GOV–5 concerning risk management and internal controls over sustainability reporting.
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Question Id: GOV-5_02
The risk assessment approach involves identifying disclosures as 'high-priority' KPIs based on selected parameters such as feasibility, complexity, potential reputational, and reporting risks. These high-priority KPIs are included in a 'risk control matrix', where controls are formalized and tracked. The internal control system is defined following the guidelines of the Internal Control over Sustainability Reporting (ICSR) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and based on the COSO Internal Control-Integrated Framework (ICIF). For the set of selected KPIs, the entire data flow is mapped from primary data collection to consolidation and final validation, clearly defining roles and responsibilities.
Report Date: 4Q2024Relevance: 85%