GRI content index: reporting principles, universal standards and material topic-specific standards
The Sustainability Report has been prepared in accordance with the GRI Standards: Comprehensive option. The GRI Content Index includes the Universal Standards (series 100) and the Material Top- ic-Specific Standards (series 200, 300 and 400).
Specifically, the index contains:
- reference to the reporting principles (GRI 101: Foundation 2016 (Reporting Principles));
- definition of the 56 standards of the general disclosure (GRI 102: General Disclosures 2016) and of the 26 material topics amongst the Specific Standards (Series GRI 200: Economic, GRI 300: Environmental, and GRI 400: Social) and relative indicators, with indication of the sections and pages of the document, where it is possible to consult them, or responses to indicators, and reporting of any omissions or inapplicability of certain indicators included in material topics. It should be noted that with reference to the 2021 financial year, the 2020 edition of the specific material standard “Waste” (GRI 306) has been adopted;
- the scope of each topic (amongst the Material Topic-Specific Standards), i.e. its significance within the organisation (Group or company associated with specific businesses) or outside of it (e.g. supply chain, collective significance).
Finally, the right column of the Content Index indicates the main correspondences with topics covered by Italian Legislative Decree no. 254/2016.