consolidated sustainability statement - Article 8 of Regulation (EU) 2020/852 - extract of the Directors’ Report of the Annual Report 2025

Oct 13, 2026

Consolidated sustainability statement prepared in accordance with Italian Legislative Decree No. 125 of September 6, 2024, including extracts aligned to the Annual Report 2025. The index outlines ESRS-based general disclosures and governance topics such as oversight roles, information flows, due diligence, and risk management controls. Environmental sections cover taxonomy reporting, climate change, water, biodiversity, and resource use, while social sections address own workforce, value chain workers, affected communities, and governance disclosures, including additional requirements like tax transparency.

LanguageEnglish

CategoryGeneral

FormatPDF

Pages206

Reading Time1 h 12 min

AccessFree to download

ESRS 2 General disclosures

BP-1-General basis for preparation of the sustainability statement

BP-2-Disclosures in relation to specific circumstances

GOV-1-The role of the administrative, management and supervisory bodies

GOV-4-Statement on due diligence

GOV-5-Risk management and internal controls over sustainability reporting

Environmental information

Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation)

ESRS E1 Climate change

ESRS E3 Water and marine resources

ESRS E4-Biodiversity and ecosystems

ESRS E5 Resource use and circular economy

Social information

ESRS S1-Own workforce

ESRS S2 Workers in the value chain

ESRS S3 Affected communities

Governance information

ESRS G1 Business conduct

Additional disclosure requirements

Tax transparency

consolidated sustainability statement in accordance with Italian Legislative Decree No. 125 of September 6, 2024 Extract of the Directors’ Report of the Annual Report 2025 INDex ESRS 2 General disclosures 121 BP-1-General basis for preparation of the sustainability statement 121 BP-2-Disclosures in relation to specific circumstances 122 GOV-1-The role of the administrative, management and supervisory bodies 124 GOV 2-Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies 128 GOV-3-Integration of sustainability-related performance in incentive schemes 131 GOV-4-Statement on due diligence 134 GOV-5-Risk management and internal controls over sustainability reporting 134 SBM-1-Strategy, business model and value chain 138 SBM-2-Interests and views of stakeholders 148 SBM-3-Material impacts, risks and opportunities and their interaction with strategy and business model 152 IRO-1-Description of the process to identify and assess material impacts, risks and opportunities 170 IRO-2-Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement 175 ENVIRONMENTAL INFORMATION ——————————————————————————————————————————————————————————————————————————— 185 Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation) 185 ESRS E1 Climate change 197 E1-1-Transition plan for climate change mitigation 197 E1-2-Policies related to climate change mitigation and adaptation 199 E1-3-Actions and resources in relation to climate change policies 200 E1-4-Targets related to climate change mitigation and adaptation 207 E1-5-Energy consumption and mix 210 E1-6-Gross Scopes 1, 2, 3 and total GHG emissions 210 E1-7-GHG removals and GHG mitigation projects financed through carbon credits 214 E1-8-Internal carbon pricing 215 ESRS E3 Water and marine resources 216 E3-1-Policies related to water and marine resources 216 E3-2-Actions and resources related to water and marine resources 216 E3-3-Targets related to water and marine resources 218 E3-4-Water consumption 219 ESRS E4-Biodiversity and ecosystems 221 E4-1-Transition plan and consideration of biodiversity and ecosystems in strategy and business model 222 E4-2-Policies related to biodiversity and ecosystems 223 E4-3-Actions and resources related to biodiversity and ecosystems 224 E4-4-Targets related to biodiversity and ecosystems 227 E4-5-Impact metrics related to biodiversity and ecosystems change 229 ESRS E5 Resource use and circular economy 230 E5-1-Policies related to resource use and circular economy 230 E5-2-Actions and resources related to resource use and circular economy 231 E5-3-Targets related to resource use and circular economy 235 E5-5-Resource outflows 236 SOCIAL INFORMATION ———————————————————————————————————————————————————————————————————————————————————— 238 ESRS S1-Own workforce 238 S1-1-Policies related to own workforce 240 S1-2-Processes for engaging with own workers and workers' representatives about impacts 241 S1-3-Processes to remediate negative impacts and channels for own workers to raise concerns 243 S1-4-Taking action on material impacts on own workforce, and approaches to managing material risksand pursuing material opportunities related to own workforce, and effectiveness of those actions 245 S1-5-Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities 265 S1-6-Characteristics of the Undertaking’s Employees 268 S1-7-Characteristics of non-employee workers in the undertaking’s own workforce 270 S1-8-Collective bargaining coverage and social dialogue 270 S1-9-Diversity metrics 271 / II S1-10-Adequate wages 272 S1-12 – Persons with disabilities 272 S1-13-Training and Skills Development metrics 272 S1-14-Health and safety metrics 273 S1-16-Compensation metri

FAQs

What legal and reporting basis is the consolidated sustainability statement prepared under?

It is prepared in accordance with Italian Legislative Decree No. 125 of September 6, 2024, and includes extracts aligned with the Annual Report 2025.

Which governance topics are covered in the sustainability reporting index?

The index includes the role of administrative, management and supervisory bodies, integration of sustainability performance in incentive schemes, due diligence, and risk management and internal controls over sustainability reporting.

What areas are addressed under environmental and social information?

Environmental topics include taxonomy disclosures, climate change, water and marine resources, biodiversity and ecosystems, and resource use and circular economy. Social topics cover own workforce, workers in the value chain, and affected communities, including related policies, processes, and targets.

Oct 13, 2026

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