Subjects that have published the Non Financial Statement (NFS) Agg31_12_2023

Subjects that have published the Non Financial Statement (NFS)

Article 2 of Legislative Decree no. 254 of 30 December 2016 introduced the obligation to publish a statement (individual or consolidated) of a non-financial nature ("NFS") on relevant public interest entities (RPIE), as defined in Legislative Decree no. 39 of 27 January 2010, i.e. Italian companies issuing securities listed on a regulated market in Italy or the European Union, banks, insurance companies and reinsurance companies which have had, on average, more than five hundred employees during the financial year and which, at the balance sheet date, have exceeded at least one of the following two dimensional limits: a) a balance sheet total of € 20,000,000; b) total net revenues from sales and services of € 40,000,000.

Article 7 of the aforementioned Decree no. 254/2016 provides, moreover, that entities other than RPIEs may, on a voluntary basis, publish a non-financial statement, appending a "conformity statement" to it, stating that it has been drafted in compliance with the provisions of said decree.

Article 3 of Consob Regulation no. 20267 of 19 January 2018, implementing Legislative Decree no. 254 of 30 December 2016, prescribes in paragraph 3 that Consob publish the list of entities that have published a non-financial statement annually on its website.

With Resolution no. 22524 of 30 November 2022, Consob determined the parameters envisaged by Article no. 6 of the regulation adopted with resolution no. 20267 of 18 January 2018 for the control, on a selective basis, of the non-financial statements published in 2021.

With Resolution no. 22525 of 30 November 2022, Consob determined the parameters envisaged by Article no. 6 of the regulation adopted with resolution no. 20267 of 18 January 2018 for the control, on a selective basis, of the non-financial statements published in 2022.

With Resolution no. 22802 of 6 September 2023, Consob determined the parameters envisaged by Article no. 6 of the regulation adopted with resolution no. 20267 of 18 January 2018 for the control, on a selective basis, of the non-financial statements published in 2023.

With Management Decision n.91 of 26 January 2024, the list of subjects who, in the period from 1 January to 15 July 2023, published the non-financial declaration relating to the year starting from 1 January 2022 was published.

List of subjects that have published the Non-Financial Statement ("NFS") as of 31 Decmber 2023

DNF 2022[1] DNF type Placement[2] Framework
2I RETE GAS SPA Issuer of other listed shares Separate GRI [3]
A2A SPA Company with shares listed in Italy Separate GRI
ACCIAIERIE BERTOLI SAFAU SPA Voluntary NFS Separate GRI
ACEA SPA Company with shares listed in Italy Separate GRI
ACINQUE SPA [4] Company with shares listed in Italy Separate GRI
ACQUEVENETE SPA Voluntary NFS Separate GRI
AEFFE SPA Company with shares listed in Italy Separate GRI
AEROPORTI DI ROMA SPA Issuer of other listed shares Management report GRI
AEROPORTO GUGLIELMO MARCONI DI BOLOGNA SPA Voluntary NFS Separate GRI
AGENZIA NAZIONALE PER L’ATTRAZIONE DEGLI INVESTIMENTI E LO SVILUPPO D’IMPRESA SPA Issuer of other listed shares Separate GRI
AGSM AIM SPA Issuer of other listed shares Separate GRI
AIMAG SPA Voluntary NFS Separate GRI
ALBA LEASING SPA Voluntary NFS Separate GRI
ALIA SERVIZI AMBIENTALI SPA Issuer of other listed shares Separate GRI
ALKEMY SPA Company with shares listed in Italy Separate GRI
ALPERIA SPA Issuer of other listed shares Separate GRI
AMPLIFON SPA Company with shares listed in Italy Separate GRI
ANTARES VISION SPA Company with shares listed in Italy Separate GRI
AQUAFIL SPA Company with shares listed in Italy Separate GRI
ARNOLDO MONDADORI EDITORE SPA Company with shares listed in Italy Management report GRI
ASCOPIAVE SPA Company with shares listed in Italy Management report GRI
ASSICURAZIONI GENERALI SPA Company with shares listed in Italy Management report GRI
ASSIMOCO SPA Voluntary NFS Separate GRI
ASTM SPA Issuer of other listed shares Separate GRI
AUTOGRILL SPA Company with shares listed in Italy Management report GRI
AUTOSTRADE PER L'ITALIA SPA Issuer of other listed shares Separate GRI
AVIO SPA Company with shares listed in Italy Management report GRI
AZIENDA TRASPORTI MILANESI SPA Issuer of other listed shares Management report GRI
AZIMUT HOLDING SPA Company with shares listed in Italy Management report GRI
B.F. SPA Company with shares listed in Italy Separate GRI
BANCA AGRICOLA POPOLARE DI RAGUSA SCPA Issuer of other listed shares Separate GRI
BANCA DI CREDITO POPOLARE SCPA Issuer of other listed shares Separate GRI
BANCA FINANZIARIA INTERNAZIONALE SPA Issuer of other listed shares Separate GRI
BANCA GENERALI SPA Company with shares listed in Italy Management report GRI
BANCA IFIS SPA Company with shares listed in Italy Separate GRI
BANCA MEDIOLANUM SPA Company with shares listed in Italy Separate GRI
BANCA MONTE DEI PASCHI DI SIENA SPA Company with shares listed in Italy Separate GRI
BANCA NAZIONALE DEL LAVORO SPA Issuer of other listed shares Separate GRI
BANCA POPOLARE DELL'ALTO ADIGE SPA Issuer of other listed shares Separate GRI
BANCA POPOLARE DI SONDRIO SPA Company with shares listed in Italy Separate GRI
BANCA POPOLARE PUGLIA E BASILICATA SCPA Issuer of other listed shares Separate GRI
BANCA POPOLARE PUGLIESE SCPA Issuer of other listed shares Separate GRI
BANCA SELLA HOLDING SPA Issuer of other listed shares Separate GRI
BANCA VALSABBINA SCPA Issuer of other listed shares Separate GRI
BANCO BPM SPA Company with shares listed in Italy Separate GRI
BANCO DI DESIO E DELLA BRIANZA SPA Company with shares listed in Italy Separate GRI
BASICNET SPA Company with shares listed in Italy Management report GRI
BEGHELLI SPA Company with shares listed in Italy Separate GRI
BFF BANK SPA Company with shares listed in Italy Separate GRI
BIALETTI INDUSTRIE SPA Company with shares listed in Italy Separate GRI
BIESSE SPA Company with shares listed in Italy Separate GRI
BPER BANCA SPA Company with shares listed in Italy Separate GRI
BREMBO SPA Company with shares listed in Italy Separate GRI
BRUNELLO CUCINELLI SPA Company with shares listed in Italy Separate GRI
BUZZI UNICEM SPA Company with shares listed in Italy Separate GRI
CA AUTO BANK SPA [5] Issuer of other listed shares Management report GRI
CAIRO COMMUNICATION SPA Company with shares listed in Italy Separate GRI
CALTAGIRONE SPA Company with shares listed in Italy Separate GRI
CAP HOLDING SPA Issuer of other listed shares Separate GRI
CAREL INDUSTRIES SPA Company with shares listed in Italy Separate GRI
CASSA CENTRALE BANCA – CREDITO COOPERATIVO ITALIANO SPA Issuer of other listed shares Separate GRI
CASSA CENTRALE RAIFFEISEN DELL'ALTO ADIGE SPA Voluntary NFS Separate GRI
CASSA DEPOSITI E PRESTITI SPA Issuer of other listed shares Separate GRI
CASSA DI RISPARMIO DI ASTI SPA Issuer of other listed shares Separate GRI
CASSA DI RISPARMIO DI BOLZANO SPA Issuer of other listed shares Separate GRI
CEMBRE SPA Company with shares listed in Italy Separate GRI
CIR SPA – COMPAGNIE INDUSTRIALI RIUNITE Company with shares listed in Italy Separate GRI
COMER INDUSTRIES SPA Voluntary NFS Separate GRI
COMPAGNIA VALDOSTANA DELLE ACQUE SPA - COMPAGNIE VALDOTAINE DES EAUX SPA Issuer of other listed shares Separate GRI
CONCESSIONI AUTOSTRADALI VENETE - CAV SPA Voluntary NFS Separate GRI
CREDIT AGRICOLE ITALIA SPA Altro EIP Obbligato Separate GRI
CREDITO EMILIANO SPA Company with shares listed in Italy Separate GRI
CSP INTERNATIONAL FASHION GROUP SPA Company with shares listed in Italy Separate GRI
DANIELI & C. OFFICINE MECCANICHE SPA Company with shares listed in Italy Management report GRI
DATALOGIC SPA Company with shares listed in Italy Separate GRI
DE' LONGHI SPA Company with shares listed in Italy Management report GRI
DIASORIN SPA Company with shares listed in Italy Management report GRI
DOLOMITI ENERGIA HOLDING SPA Issuer of other listed shares Separate GRI
DOVALUE SPA Company with shares listed in Italy Separate GRI
E.S.TR.A. SPA Issuer of other listed shares Separate GRI
EDISON SPA Company with shares listed in Italy Separate GRI
EL.EN. SPA Company with shares listed in Italy Separate GRI
ELICA SPA Company with shares listed in Italy Separate GRI
EMAK SPA Company with shares listed in Italy Separate GRI
ENAV SPA Company with shares listed in Italy Separate GRI
ENEL SPA Company with shares listed in Italy Separate GRI
ENI SPA Company with shares listed in Italy Management report GRI
ERG SPA Company with shares listed in Italy Separate GRI
ESPRINET SPA Company with shares listed in Italy Separate GRI
ESSELUNGA SPA Issuer of other listed shares Management report GRI
EUROGROUP LAMINATIONS SPA Company with shares listed in Italy Separate GRI
EXPRIVIA SPA Company with shares listed in Italy Separate GRI
F.I.L.A. - FABBRICA ITALIANA LAPIS ED AFFINI SPA Company with shares listed in Italy Separate GRI
FERALPI HOLDING SPA Voluntary NFS Separate GRI
FERROVIE DELLO STATO ITALIANE SPA Issuer of other listed shares Management report GRI
FIERA MILANO SPA Company with shares listed in Italy Separate GRI
FINCANTIERI SPA Società; con azioni quotate in italia Separate GRI
FINE FOODS & PHARMACEUTICALS N.T.M. SPA Company with shares listed in Italy Separate GRI
FINECOBANK BANCA FINECO SPA Company with shares listed in Italy Separate GRI
FNM SPA Company with shares listed in Italy Separate GRI
GAROFALO HEALTHCARE SPA Company with shares listed in Italy Separate GRI
GEDI GRUPPO EDITORIALE SPA Voluntary NFS Separate GRI
GEFRAN SPA Company with shares listed in Italy Separate GRI
GEOX SPA Company with shares listed in Italy Separate GRI
GPI SPA Company with shares listed in Italy Separate GRI
GRUPPO MUTUIONLINE SPA Company with shares listed in Italy Separate GRI
GRUPPO TORINESE TRASPORTI SPA Voluntary NFS Separate GRI
GVS SPA Company with shares listed in Italy Separate GRI
HELVETIA COMPAGNIA SVIZZERA D'ASSICURAZIONI SA - RAPPRESENTANZA GENERALE E DIREZIONE PER L'ITALIA Issuer of other listed shares Separate GRI
HERA SPA Società con azioni quotate in italia Separate GRI
IBL BANCA SPA Issuer of other listed shares Separate GRI
ICCREA BANCA SPA Issuer of other listed shares Separate GRI
IL SOLE 24 ORE SPA Company with shares listed in Italy Management report GRI
ILLIMITY BANK SPA Company with shares listed in Italy Separate GRI
IMMSI SPA Company with shares listed in Italy Separate GRI
INDEL B SPA Company with shares listed in Italy Management report GRI
INDUSTRIE DE NORA SPA Company with shares listed in Italy Separate GRI
INFRASTRUTTURE WIRELESS ITALIANE SPA Voluntary NFS Separate GRI
INTERCOS SPA Company with shares listed in Italy Separate GRI
INTERPUMP GROUP SPA Company with shares listed in Italy Separate GRI
INTESA SAN PAOLO SPA Company with shares listed in Italy Separate GRI
IRCE SPA Company with shares listed in Italy Management report GRI
IREN SPA Company with shares listed in Italy Separate GRI
ITALGAS SPA Company with shares listed in Italy Management report GRI
ITALIAN EXHIBITION GROUP SPA Company with shares listed in Italy Separate GRI
ITALMOBILIARE SPA Company with shares listed in Italy Separate GRI
ITAS - ISTITUTO TRENTINO ALTO ADIGE PER ASSICURAZIONI SOCIETA' MUTUA DI ASSICURAZIONI Issuer of other listed shares Separate GRI
JUVENTUS FOOTBALL CLUB SPA Voluntary NFS Separate GRI
KME GROUP SPA Company with shares listed in Italy Separate GRI
LA CASSA DI RAVENNA SPA Issuer of other listed shares Separate GRI
LANDI RENZO SPA Company with shares listed in Italy Management report GRI
LEONARDO SPA Company with shares listed in Italy Management report GRI
LU-VE SPA Company with shares listed in Italy Separate GRI
MAIRE TECNIMONT SPA Company with shares listed in Italy Separate GRI
MARR SPA Company with shares listed in Italy Separate GRI
MEDIOBANCA – BANCA DI CREDITO FINANZIARIO SPA Company with shares listed in Italy Separate GRI
MEDIOCREDITO CENTRALE SPA Issuer of other listed shares Separate GRI
MEXEDIA SPA - SOCIETÀ BENEFIT [6] Voluntary NFS Separate GRI
MITTEL SPA Company with shares listed in Italy Separate GRI
MM SPA Issuer of other listed shares Separate GRI
MONCLER SPA Company with shares listed in Italy Separate GRI
MONNALISA SPA Voluntary NFS Separate GRI
MONRIF SPA Company with shares listed in Italy Separate GRI
MUNDYS SPA [7] Issuer of other listed shares Management report GRI
NEODECORTECH SPA Voluntary NFS Separate GRI
NEWLAT FOOD SPA Company with shares listed in Italy Management report GRI
NEXI SPA Company with shares listed in Italy Separate GRI
NOVAMONT SPA Voluntary NFS Separate GRI
OPENJOBMETIS SPA Company with shares listed in Italy Separate GRI
ORSERO SPA Company with shares listed in Italy Separate GRI
OVS SPA Company with shares listed in Italy Separate GRI
PIAGGIO & C. SPA Company with shares listed in Italy Management report GRI
PININFARINA SPA Company with shares listed in Italy Separate GRI
PIOVAN SPA Company with shares listed in Italy Separate GRI
PIQUADRO SPA Company with shares listed in Italy Separate GRI
PIRELLI & C. SPA Company with shares listed in Italy Management report GRI
POSTE ITALIANE SPA Company with shares listed in Italy Management report GRI
PRYSMIAN SPA Company with shares listed in Italy Management report GRI
RAI - RADIOTELEVISIONE ITALIANA SPA Issuer of other listed shares Separate GRI
RAI WAY SPA Company with shares listed in Italy Separate GRI
RATTI SPA Company with shares listed in Italy Separate GRI
RCS MEDIAGROUP SPA Company with shares listed in Italy Separate GRI
REALE MUTUA DI ASSICURAZIONI Issuer of other listed shares Management report GRI
RECORDATI INDUSTRIA CHIMICA E FARMACEUTICA SPA Company with shares listed in Italy Separate GRI
REPLY SPA Company with shares listed in Italy Separate GRI
SABAF SPA Company with shares listed in Italy Separate GRI
SAES GETTERS SPA Company with shares listed in Italy Separate GRI
SAFILO GROUP SPA Company with shares listed in Italy Separate GRI
SAIPEM SPA Company with shares listed in Italy Management report GRI
SALCEF GROUP SPA Company with shares listed in Italy Management report GRI
SALVATORE FERRAGAMO SPA Company with shares listed in Italy Management report GRI
SAN LORENZO SPA Company with shares listed in Italy Separate GRI
SARA ASSICURAZIONI SPA Issuer of other listed shares Management report GRI
SARAS SPA Company with shares listed in Italy Separate GRI
SEA SPA Issuer of other listed shares Separate GRI
SECO SPA Company with shares listed in Italy Separate GRI
SERI INDUSTRIAL SPA Company with shares listed in Italy Separate GRI
SERVIZI ITALIA SPA Company with shares listed in Italy Separate GRI
SESA SPA Company with shares listed in Italy   GRI
SIT GROUP SPA Company with shares listed in Italy Separate GRI
SNAM SPA Company with shares listed in Italy Management report GRI
SOCIETÀ METROPOLITANE ACQUE DI TORINO SPA Issuer of other listed shares Separate GRI
SOGEFI SPA Company with shares listed in Italy Separate GRI
SOL SPA Company with shares listed in Italy Separate GRI
SOMEC SPA Company with shares listed in Italy Separate GRI
STAAMP SRL Voluntary NFS Separate GRI
TEA SPA Issuer of other listed shares Separate GRI
TECHNOGYM SPA Company with shares listed in Italy Separate GRI
TERNA SPA Company with shares listed in Italy Management report GRI
TESMEC SPA Company with shares listed in Italy Management report GRI
TESSELLIS SPA [8] Company with shares listed in Italy Separate GRI
THE ITALIAN SEA GROUP SPA Company with shares listed in Italy Separate GRI
TIM SPA Company with shares listed in Italy Separate GRI
TINEXTA SPA Company with shares listed in Italy Separate GRI
TOD'S SPA Company with shares listed in Italy Management report GRI
TOSCANA AEROPORTI SPA Company with shares listed in Italy Separate GRI
TRASPORTO PASSEGGERI EMILIA ROMAGNA SPA Issuer of other listed shares Management report GRI
TREVI FINANZIARIA INDUSTRIALE SPA Società con azioni quotate Separate GRI
TXT E-SOLUTIONS SPA Company with shares listed in Italy Separate GRI
UNICREDIT SPA Company with shares listed in Italy Separate GRI
UNIEURO SPA Company with shares listed in Italy Separate GRI
UNIPOL GRUPPO SPA Company with shares listed in Italy Management report GRI
VERITAS SPA Issuer of other listed shares Separate GRI
VINCENZO ZUCCHI SPA Company with shares listed in Italy Separate GRI
VITTORIA ASSICURAZIONI SPA Issuer of other listed shares Separate GRI
WEBUILD SPA Company with shares listed in Italy Management report GRI
WIIT SPA Company with shares listed in Italy Separate GRI
ZIGNAGO VETRO SPA Company with shares listed in Italy Separate GRI

[1] Updated as of December 31, 2023.

[2] The Non Financial Statement, individual or consolidated, pursuant to Article no. 5 of Legislative Decree no. 254/2016 (respectively paragraphs 1 and 3), may be included in the management report, of which in this case it represents a specific section marked as such, or constitute a separate report, without prejudice to the obligation to be marked in any case by a similar term.

[3] Global Reporting Initiative Sustainability Reporting Standards.

[4] Already ACSM-AGAM SPA.

[5] Already FCA BANK SPA.

[6] The Company has published the NFS 2021 togheter with NFS 2022.

[7] Already ATLANTIA SPA.

[8] Already TISCALI SPA.