Ferrari
ESRS disclosure: ESRS ESRS 2 \ DR BP-2 \ Paragraph 15
Tags Tree
- 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 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%