Page 94 - Ratti Group - Sustainability report

METHODOLOGICAL NOTE | THE CRITERIA OF THIS REPORT
The criteria of this Report Methodological note
Perimeter, purpose and contents of the Sustainability Report
and the NFS
Any organisation, in carrying out its activities, is constantly interacting, internally and exter- nally, 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 Italian Legislative Decree 254 of 30 December 2016 (hereafter “Lgs.D. 254/2016”), intro- duced 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 rele- vant document titled “Consolidated non-financial statement” (NFS).
In this way the Decree establishes, for the first time, a legal framework integrating interna- tional standards, for the increasingly numerous public and private companies that have, over the years, felt the need to ensure, through a Sustainability Report, that their interlocutors have an understanding of their business activities, their performance, their results and their impact. The Ratti Group is one of the parties a ected by the Decree so, starting from 2017, it began the process of reporting non-financial performance which is included in this first Sustainability Report, and which constitutes the Group’s NFS.
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