Ferrari
Automobile Manufacturers
Netherlands
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 primary risks identified in your sustainability reporting processes and the strategies implemented to mitigate these risks, including any related control measures.
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Question Id: GOV-5_03
The main risks identified involve potential misstatements due to data elaboration or consolidation from primary sources. The risks identified are:
- Potential misstatements due to incorrect manual data entry, in relation to data referred to Energy, Waste, F-gas, Emissions, and Social areas;
- Potential misstatements due to incomplete data (in relation to the same areas of reporting as above);
- Potential misstatements due to incoherent or wrongly measured data (Energy, Waste, F-gas and Social);
- Potential misstatements due to incorrect data extraction from IT systems (in relation to the same areas of reporting as above);
- Potential misstatements due to errors in calculations, in particular for GHG data and social data;
- Potential misstatements due to wrong selection of conversion factors for calculations (Energy and GHG emissions).
As mitigation strategies, envisaged controls (also at entity level) can be either preventive or detective, depending on whether they are aimed at finding potential misstatements (detective) or rather avoid them (preventive). In relation to these mitigation strategies, a monitoring plan was introduced at the end of 2024 to prospectively test the adequacy of the design and the effectiveness of the controls in place to mitigate and reduce the identified risks.
Report Date: 4Q2024Relevance: 90%