The Consolidated Non-Financial Disclosure (NFD) is the document that we prepare every year to share the results progressively achieved in pursuing a sustainable development of our activities and the creation of shared value for all those who interact with or are influenced by our Group.
The 2023 NFD, in line with that established in previous years, was prepared according to Legislative Decree 254 of 30 December 2016 and using, as a methodological framework, the most recent version of the “GRI Sustainability Reporting Standards”, updated as of 30 June 2022, following the “in accordance with” option. The document takes into account all the reporting principles set out by the GRI, which are necessary and indispensable to guarantee quality reporting: Accuracy, Balance, Clarity, Comparability, Sustainability context, Timeliness; Verifiability.
The 2023 NFD consolidation scope encompasses the Parent Company, 2i Rete Gas S.p.A., along with its fully consolidated subsidiaries as of December 31, 2023.
The document is subject to limited assurance according to ISAE 3000 by an external auditing firm.
The drafted NDF showcases the outcomes of of the in-depth analyses carried out in relation to the topic areas selected as relevant based on the Italian Decree 254/2016. It also delineates the Group’s attributes and operational endeavours, all while mirroring the findings from the latest Materiality Analysis.
This edition, in particular, highlights the progress achieved from time to time with respect to the main objectives established in the Sustainability Plan, while also monitoring the compliance with the related Policy. The document details several initiatives scheduled in the Sustainability Plan with deadline 2023.During this year, our Group also continued the process of alignment to the Recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) and the principles established by the Sustainability Accounting Standards Board (SASB).
All these efforts have resulted in more comprehensive measurement, monitoring, and reporting of indicators related to economic, environmental and social performance.
Read the 2023 edition of the Consolidate Non-financial Disclosure along with the previous editions in the “Non-financial disclosures and summaries” section.