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 comprehensive list of the Disclosure Requirements adhered to in the preparation of your sustainability statement, as determined by the materiality assessment outlined in ESRS 1, Chapter 3. Include specific page numbers or paragraphs where these disclosures are located within the sustainability statement. Additionally, furnish a table enumerating all data points derived from other EU legislation, as specified in Appendix B of this standard. Indicate their respective locations in the sustainability statement, and for those deemed non-material, denote "Not material" in accordance with ESRS 1, Paragraph 35.
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Question Id: IRO-2_01
The table on page 198 provides a list of Disclosure Requirements and related data points derived from other EU legislation, as specified in Appendix B. It includes references to SFDR, Pillar 3, Benchmark Regulation, and EU Climate Law, along with their respective locations in the sustainability statement. For example, ESRS 2 GOV-1 and ESRS 2 GOV-4 are located in 'ESRS 2 - General disclosures | Governance'. For ESRS 2 SBM-1 related to fossil fuel activities, it is noted that 'Ferrari is not active in fossil fuel, chemicals production, controversial weapons and in the cultivation and production of tobacco'.
Report Date: 4Q2024Relevance: 85%