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\nINDex  \nESRS 2 General disclosures 121  \nBP-1-General basis for preparation of the sustainability statement 121  \nBP-2-Disclosures in relation to specific circumstances 122  \nGOV-1-The role of the administrative, management and supervisory bodies 124  \nGOV 2-Information provided to and sustainability matters addressed  \nby the undertaking’s administrative, management and supervisory bodies 128  \nGOV-3-Integration of sustainability-related performance in incentive schemes 131  \nGOV-4-Statement on due diligence 134  \nGOV-5-Risk management and internal controls over sustainability reporting 134  \nSBM-1-Strategy, business model and value chain 138  \nSBM-2-Interests and views of stakeholders 148  \nSBM-3-Material impacts, risks and opportunities and their interaction with strategy  \nand business model 152  \nIRO-1-Description of the process to identify and assess material impacts, risks and opportunities 170  \nIRO-2-Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement 175  \nENVIRONMENTAL INFORMATION ——————————————————————————————————————————————————————————————————————————— 185  \nDisclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation) 185  \nESRS E1 Climate change 197  \nE1-1-Transition plan for climate change mitigation 197  \nE1-2-Policies related to climate change mitigation and adaptation 199  \nE1-3-Actions and resources in relation to climate change policies 200  \nE1-4-Targets related to climate change mitigation and adaptation 207  \nE1-5-Energy consumption and mix 210  \nE1-6-Gross Scopes 1, 2, 3 and total GHG emissions 210  \nE1-7-GHG removals and GHG mitigation projects financed through carbon credits 214  \nE1-8-Internal carbon pricing 215  \nESRS E3 Water and marine resources 216  \nE3-1-Policies related to water and marine resources 216  \nE3-2-Actions and resources related to water and marine resources 216  \nE3-3-Targets related to water and marine resources 218  \nE3-4-Water consumption 219  \nESRS E4-Biodiversity and ecosystems 221  \nE4-1-Transition plan and consideration of biodiversity and ecosystems in strategy  \nand business model 222  \nE4-2-Policies related to biodiversity and ecosystems 223  \nE4-3-Actions and resources related to biodiversity and ecosystems 224  \nE4-4-Targets related to biodiversity and ecosystems 227  \nE4-5-Impact metrics related to biodiversity and ecosystems change 229  \nESRS E5 Resource use and circular economy 230  \nE5-1-Policies related to resource use and circular economy 230  \nE5-2-Actions and resources related to resource use and circular economy 231  \nE5-3-Targets related to resource use and circular economy 235  \nE5-5-Resource outflows 236  \nSOCIAL INFORMATION ———————————————————————————————————————————————————————————————————————————————————— 238  \nESRS S1-Own workforce 238  \nS1-1-Policies related to own workforce 240  \nS1-2-Processes for engaging with own workers and workers' representatives about impacts 241  \nS1-3-Processes to remediate negative impacts and channels for own workers to raise concerns 243  \nS1-4-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  \nS1-5-Targets related to managing material negative impacts, advancing positive impacts,  \nand managing material risks and opportunities 265  \nS1-6-Characteristics of the Undertaking’s Employees 268  \nS1-7-Characteristics of non-employee workers in the undertaking’s own workforce 270  \nS1-8-Collective bargaining coverage and social dialogue 270  \nS1-9-Diversity metrics 271  \n/ II  \nS1-10-Adequate wages 272  \nS1-12 – Persons with disabilities 272  \nS1-13-Training and Skills Development metrics 272  \nS1-14-Health and safety metrics 273  \nS1-16-Compensation metri","cbCaibzObGefThEj","https://ap.wps.com/l/cbCaibzObGefThEj","pdf",2333405,206,"English","# ESRS 2 General disclosures\n## BP-1-General basis for preparation of the sustainability statement\n## BP-2-Disclosures in relation to specific circumstances\n## GOV-1-The role of the administrative, management and supervisory bodies\n## GOV-4-Statement on due diligence\n## GOV-5-Risk management and internal controls over sustainability reporting\n# Environmental information\n## Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation)\n## ESRS E1 Climate change\n## ESRS E3 Water and marine resources\n## ESRS E4-Biodiversity and ecosystems\n## ESRS E5 Resource use and circular economy\n# Social information\n## ESRS S1-Own workforce\n## ESRS S2 Workers in the value chain\n## ESRS S3 Affected communities\n# Governance information\n## ESRS G1 Business conduct\n# Additional disclosure requirements\n## Tax transparency","[{\"question\":\"What legal and reporting basis is the consolidated sustainability statement prepared under?\",\"answer\":\"It is prepared in accordance with Italian Legislative Decree No. 125 of September 6, 2024, and includes extracts aligned with the Annual Report 2025.\"},{\"question\":\"Which governance topics are covered in the sustainability reporting index?\",\"answer\":\"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.\"},{\"question\":\"What areas are addressed under environmental and social information?\",\"answer\":\"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.\"}]","consolidated sustainability statement - Article 8 of Regulation (EU) 2020/852 - extract of the Directors’ Report of the Annual Report 2025 | PDF",1791853308,72]