Ferrari
Automobile Manufacturers
Netherlands
ESRS disclosure: ESRS ESRS 2 \ DR IRO-1 \ Paragraph 53 d
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- Provide a detailed description of the decision-making process and the associated internal control procedures as part of the disclosure requirement IRO-1, which pertains to the identification and assessment of material impacts, risks, and opportunities.
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Question Id: IRO-1_11
The Double materiality assessment was prepared under the supervision of Ferrari Group’s Chief Financial Officer and the results were approved by the Executive Officers of the Group and by the Audit Committee of the Board of Directors. Based on the materiality assessment, Ferrari has determined the Disclosure Requirements related to each material IROs to be disclosed in this Statement in line with ESRS 1, AR 16 and EFRAG ID 177.
Report Date: 4Q2024Relevance: 60%