Page 94 - Sustainability report 2018 Ratti Group

METHODOLOGICAL NOTE | The criteria of this Report
The data are reported with the goal of presenting a clear picture of the actions and the characteristics of the Group.
The process
of reporting information
and figures has been structured in a way that guarantees comparability, with the aim
of facilitating
an accurate interpretation
of the information
and giving all stakeholders
a complete overview of
the trend
of Ratti’s performance.
Perimeter, purpose and contents of the Sustainability Report and the DNF
Any organisation, in carrying out its activities, is constantly interacting, internally and externally, with customers, the community, institutions, other companies as well as individuals – the stakeholders.
This has an impact on the socio-economic context and the local area that is far beyond any economic dimension.
The Directive 2014/95/EU, implemented through Legislative Decree 254 of 30 December 2016 (Legislative Decree 254/2016) introduced an obligation for large public-interest entities to declare, as from 1 January 2017, any non-financial information regarding, in particular, environmental and social aspects, as well as matters relating to personnel, the respect for human rights and the fight against active and passive corruption.
The Decree also stipulated some general criteria for the structure and contents of the relevant document called Consolidated declaration of a non-financial nature (DNF).
The Ratti Group is among the subjects included in the Decree, which is why this Sustainability Report complies with the obligations of the Decree, and constitutes the 2018 Consolidated declaration of a non-financial nature.
The decision to report more widely than on only the themes identified by Legislative Decree 254/2016 and subsequent amendments was born out of an awareness of the specific social and environmental importance of a company operating in the luxury and fashion sector.
The Sustainability Report was considered to be the ideal instrument for presenting to the stakeholders
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Methodological
the activities, projects and results achieved in the 2018 financial year (1 January to 31 December 2018) in economic, social and environmental
terms, as well as initiatives undertaken and the commitments made with the principal stakeholders.
The data are reported with the goal of presenting a clear picture of the actions and the characteristics of the Group.
The process of reporting information and figures has been structured in a way that guarantees comparability, with the aim of facilitating an accurate interpretation of the information and giving all stakeholders a complete overview of the trend of Ratti’s performance.
The reporting perimeter is unchanged on that defined in the 2017 Document and is representative of the whole Ratti Group (Ratti SpA and fully consolidated companies such as Creomoda Sarl, and Textrom Srl), with the exception of Ratti USA Inc. and Ratti International Trading Co. Ltd. for environmental and social matters, due to the small number of people they employ (two employees
for Ratti USA Inc. and one employee for Ratti International Trading Co. Ltd.) and their negligible environmental impact (given that they do not have production activities).
This document (DNF) was approved by the Board of Directors of Ratti SpA on 13 March 2019.
The “Consolidated declaration of a non-financial nature” was drawn up in accordance with GRI Standards: core option.
This DNF has been verified by an independent company, EY SpA (which has also been appointed to audit the Ratti Group’s financial statements), in the manner laid down by the regulations currently in force. The relevant report may be consulted on
pag. 104.
Note