Ferrari
ESRS disclosure: ESRS ESRS 2 \ DR BP-1
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- Provide information on whether the sustainability statement has been prepared on a consolidated or individual basis, as per Disclosure Requirement BP-1 – General basis for preparation of the sustainability statement.
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Question Id: BP-1_01
This Statement has been prepared on a consolidated basis.
Report Date: 4Q2024Relevance: 100%
- Confirm whether the scope of consolidation for the consolidated sustainability statement aligns with that of the financial statements. If not applicable, declare whether the reporting undertaking is exempt from preparing financial statements or is preparing consolidated sustainability reporting in accordance with Article 48i of Directive 2013/34/EU.
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Question Id: BP-1_02
The scope of consolidation corresponds to Ferrari N.V.’s Consolidated Financial Statements.
Report Date: 4Q2024Relevance: 85%
- Provide a detailed account of the extent to which the sustainability statement encompasses the undertaking's upstream and downstream value chain, as stipulated in Disclosure Requirement BP-1 concerning the general basis for preparation of the sustainability statement.
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Question Id: BP-1_04
The Sustainability Statement covers our upstream and downstream value chain with respect to policies and actions related to material IROs identified along our value chain.
Report Date: 4Q2024Relevance: 60%
- Has the undertaking exercised the option to omit any specific information related to intellectual property, know-how, or results of innovation in the preparation of the sustainability statement, as per Disclosure Requirement BP-1 and ESRS 1 section 7.7?
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Question Id: BP-1_05
We did not use the option to omit a specific piece of information corresponding to intellectual property know-how or the results of innovation.
Report Date: 4Q2024Relevance: 90%
- Has the undertaking utilized the exemption permitted by its EU member state to omit disclosure of impending developments or matters currently under negotiation, as outlined in articles 19a(3) and 29a(3) of Directive 2013/34/EU, in the preparation of the sustainability statement?
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Question Id: BP-1_06
We did not use the option to omit any exemption from disclosure of impending developments or matters in the course of negotiation.
Report Date: 4Q2024Relevance: 90%
- Provide a detailed account of any modifications to the process used to identify, assess, and manage material impacts, risks, and opportunities compared to the previous reporting period. Include the date of the most recent modification and any scheduled future revisions of the materiality assessment.
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Question Id: IRO-1_15
Compared to the list of material topics published in 2023, the topics “Product, technology, quality, design and safety” has changed into “Quality and Safety”, the topic “Ethics and human rights” has been divided into “Human Rights” and “Ethics and Business Conduct”. This is due to the rationalization of the material topics according to the new methodology applied in line with the list of topics, sub-topics and sub-sub-topics into the ESRS. The topic “Supply chain responsible management” has been deleted since all value chain-related IROs have been included into the specific topics they refer to. The topic “Natural resources management and biodiversity” has become “Natural resources management” since biodiversity matters have emerged as not relevant. “Raw materials and circular economy” has changed to “Circular Economy”.
Report Date: 4Q2024Relevance: 60%