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.