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 explanation of the methodology employed to determine the material information for disclosure concerning material impacts, risks, and opportunities. This should include any thresholds applied and the criteria from ESRS 1 section 3.2 regarding material matters and materiality of information that have been implemented.
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Question Id: IRO-2_13
The double materiality assessment methodology involves four main steps: 1) Analysis of the internal and external context, 2) Identification of potential sustainability impacts, risks, and opportunities, 3) Impacts, risks, and opportunity evaluation, and 4) Validation of the impacts, risks, and opportunities. The process includes analyzing Ferrari's strategy, targets, and ambitions, and identifying impacts based on severity and likelihood. A quantitative threshold mechanism is used, with a threshold set higher than 8 out of 25 to identify relevant risks. The assessment is supervised by the Ferrari Group's Chief Financial Officer and approved by the Executive Officers and the Audit Committee.
Report Date: 4Q2024Relevance: 85%