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 reference to 2019, with resolution no. 21537 of 15 October 2020, the publication of the list of subjects who in the period from 1st January to 7th October 2020 published the non-financial statement relating to the financial year starting from 1st January 2019 was approved. Subsequently, with resolution no. 21723 of 10 February 20121, the integration of the list of subjects who published the non-financial declaration in the period from 1st January to 31 December 2020 was resolved.

With  resolution no. 21274 of 20 February 2020, 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 2019.

List of subjects that have published the Non-Financial Statement ("NFS") as of 31 December 2020

Name Classification NFS location[1] Framework
2I RETE GAS SPA Issuer of other listed shares Separate GRI[2]
A.I.M. VICENZA SPA Issuer of other listed shares Separate GRI
A2A SPA Company with shares listed in Italy Separate GRI
ACEA SPA Company with shares listed in Italy Separate GRI
ACQUEVENETE SPA Voluntary NFS Separate GRI
ACSM-AGAM SPA Company with shares listed in Italy Separate GRI
AEFFE SPA Company with shares listed in Italy Separate GRI
AEROPORTO GUGLIELMO MARCONI DI BOLOGNA SPA Company with shares listed in Italy Separate GRI
AGENZIA NAZIONALE PER L'ATTRAZIONE DEGLI INVESTIMENTI E LO SVILUPPO D'IMPRESA SPA Issuer of other listed shares Management report 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
AQUAFIL SPA Company with shares listed in Italy Management report 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
ASTALDI SPA[3] Company with shares listed in Italy Separate GRI
ASTM SPA Company with shares listed in Italy Separate GRI
ATLANTIA SPA Company with shares listed in Italy Separate GRI
AUTOGRILL SPA Company with shares listed in Italy Management report GRI
AVIO SPA Company with shares listed in Italy Separate GRI
AZIENDA TRASPORTI MILANESI ATM SPA Issuer of other listed shares Separate GRI
AZIMUT HOLDING SPA Company with shares listed in Italy Management report GRI
BANCA AGRICOLA POPOLARE DI RAGUSA SCPA Bank Management report GRI
BANCA CARIGE SPA Voluntary NFS< Separate GRI
BANCA DI CIVIDALE SCPA - CIVIBANK Bank Separate GRI
BANCA DI CREDITO POPOLARE SCPA Bank Separate GRI
BANCA DI PIACENZA SCPA Bank Management report GRI
BANCA FARMAFACTORING SPA Voluntary NFS 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 PASCHI DI SIENA SPA Company with shares listed in Italy Separate GRI
BANCA NAZIONALE DEL LAVORO SPA Bank Separate GRI
BANCA POPOLARE DELL'ALTO ADIGE SPA Bank Separate GRI
BANCA POPOLARE DI SONDRIO SCPA Company with shares listed in Italy Separate GRI
BANCA POPOLARE PUGLIA E BASILICATA SCPA Bank Separate GRI
BANCA POPOLARE PUGLIESE SCPA Bank Separate GRI
BANCA SELLA HOLDING SPA Bank Separate GRI
BANCA VALSABBINA SCPA Bank 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
BE THINK, SOLVE, EXECUTE SPA Company with shares listed in Italy Separate GRI
BEGHELLI SPA Company with shares listed in Italy Separate GRI
BIANCAMANO SPA[4] Company with shares listed in Italy Separate GRI
BIESSE SPA Company with shares listed in Italy Separate GRI
BPER Bank SPA Company with shares listed in Italy Separate GRI
BREMBO SPA – FRENI BREMBO Company with shares listed in Italy Separate GRI
BRUNELLO CUCCINELLI SPA Company with shares listed in Italy Separate GRI
BUZZI UNICEM SPA Company with shares listed in Italy Separate 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
CARRARO SPA Company with shares listed in Italy Separate GRI
CASSA CENTRALE Bank – CREDITO COOPERATIVO ITALIANO SPA Bank Separate GRI
CASSA CENTRALE RAFFEISEN 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 Bank Separate GRI
CASSA RISPARMIO DI BOLZANO SPA Bank Separate GRI
CEMBRE SPA Company with shares listed in Italy Separate GRI
CERVED GROUP SPA Company with shares listed in Italy Separate GRI
CIR SPA – COMPAGNIE INDUSTRIALI RIUNITE Company with shares listed in Italy Separate GRI
COFIDE – GRUPPO DE BENEDETTI SPA Company with shares listed in Italy Separate GRI
CREDIT AGRICOLE ITALIA SPA Bank Separate GRI
CREDITO EMILIANO SPA Company with shares listed in Italy Separate GRI
CREDITO VALTELLINESE SPA Company with shares listed in Italy Separate GRI
CSP INTERNATIONAL FASHION GROUP SPA Company with shares listed in Italy Separate GRI
DANIELI SPA – OFFICINE MECCANICHE DANIELI & C. Company with shares listed in Italy Management report GRI
DATALOGIC SPA Company with shares listed in Italy Separate GRI
DAVIDE CAMPARI – MILANO 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
EUKEDOS SPA Company with shares listed in Italy Management report GRI
F.I.L.A. FABBRICA ITALIANA LAPIS ED AFFINI SPA Company with shares listed in Italy Separate GRI
FCA BANK SPA Bank Management report 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 Company with shares listed in Italy Separate GRI
FINECO BANK 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 Company with shares listed in Italy 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 BankRIO COOPERATIVO ICCREA Bank Separate GRI
GRUPPO MUTUIONLINE SPA Company with shares listed in Italy Separate GRI
GUALA CLOSURES SPA Company with shares listed in Italy Management report GRI
HELVETIA ITALIA ASSICURAZIONI SPA Insurance Separate GRI
HERA SPA (HOLDING ENERGIA RISORSE AMBIENTE) Company with shares listed in Italy Separate GRI
I.M.A. INDUSTRIA MACCHINE AUTOMATICHE SPA Company with shares listed in Italy Separate GRI
IBL Bank SPA Bank Separate GRI
IL SOLE 24 ORE SPA Company with shares listed in Italy Separate GRI
IMMSI SPA Company with shares listed in Italy Management report GRI
INDEL B SPA Company with shares listed in Italy Management report GRI
INFRASTRUTTURE WIRELESS ITALIANE SPA Voluntary NFS Separate GRI
INTERCOS SPA Issuer of other listed shares 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 – INDUSTRIA ROMAGNOLA CONDUTTORI ELETTRICI Company with shares listed in Italy Management report GRI
IREN SPA Company with shares listed in Italy Separate GRI
ISAGRO SPA Company with shares listed in Italy Separate GRI
ITALGAS SPA Company with shares listed in Italy Separate GRI
ITALIAN EXHIBITION GROUP SPA Company with shares listed in Italy Management report GRI
ITALMOBILIARE SPA Company with shares listed in Italy Separate GRI
ITAS MUTUA Insurance Separate GRI
KEDRION SPA Issuer of other listed shares Management report GRI
KIKO SPA Issuer of other listed shares Management report GRI
LA CASSA DI RAVENNA SPA Bank Separate GRI
LA DORIA SPA Company with shares listed in Italy Separate GRI
LANDI RENZO SPA Company with shares listed in Italy Management report GRI
LEONARDO SPA Company with shares listed in Italy Separate 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 Management report GRI
MASSIMO ZANETTI BEVERAGE GROUP SPA Company with shares listed in Italy Separate GRI
MEDIASET SPA Company with shares listed in Italy Separate GRI
MEDIOBank – Bank DI CREDITO FINANZIARIO SPA Company with shares listed in Italy 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
MONRIF SPA Company with shares listed in Italy 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 Management report GRI
PANARIAGROUP INDUSTRIE CERAMICHE 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
PRIMA INDUSTRIE SPA Company with shares listed in Italy Separate GRI
PRYSMIAN SPA Company with shares listed in Italy Separate GRI
RAI 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 Insurance Separate GRI
RECORDATI INDUSTRIA CHIMICA E FARMACEUTICA SPA Company with shares listed in Italy Separate GRI
RENO DE MEDICI 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
SALINI IMPREGILO SPA (ora WEBUILD SPA) Company with shares listed in Italy Management report GRI
SALVATORE FERRAGAMO SPA Company with shares listed in Italy Separate GRI
SARA ASSICURAZIONI SPA Insurance Management report GRI
SARAS SPA Company with shares listed in Italy Separate GRI
SEA SPA Issuer of other listed shares 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 Separate GRI
SIT GROUP SPA Company with shares listed in Italy Separate GRI
SMAT SOCIETÀ ACQUE METROPOLITANE DI TORINO SPA Issuer of other listed shares Separate GRI
SNAM SPA Company with shares listed in Italy Management report GRI
SOCIETÀ CATTOLICA DI Insurance SOCIETÀ COOPERATIVA Company with shares listed in Italy Separate GRI
SOGEFI SPA Company with shares listed in Italy Separate GRI
SOL SPA Company with shares listed in Italy Separate GRI
TEA SPA Issuer of other listed shares Separate GRI
TECHEDGE SPA Company with shares listed in Italy Separate GRI
TECHNOGYM SPA Company with shares listed in Italy Separate GRI
TERNA – RETE ELETTRICA NAZIONALE SPA Company with shares listed in Italy Separate GRI
TESMEC SPA Company with shares listed in Italy Management report GRI
TIM SPA Company with shares listed in Italy Separate GRI
TINEXTA SPA Company with shares listed in Italy Management report GRI
TISCALI 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 Separate GRI
TREVI FINANZIARIA INDUSTRIALE SPA Company with shares listed in Italy 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 Management report GRI
UNIONE DI BANCHE ITALIANE SPA Company with shares listed in Italy Separate GRI
UNIPOL GRUPPO SPA Company with shares listed in Italy Management report GRI
UNIVERSITÀ TOR VERGATA Voluntary NFS Separate GRI
VERITAS SPA Issuer of other listed shares Separate GRI
VINCENZO ZUCCHI SPA Company with shares listed in Italy Separate GRI
VITTORIA ASSICURAZIONI SPA Insurance Separate GRI
ZIGNAGO VETRO SPA Company with shares listed in Italy Separate GRI

[1] 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.

[2] GRI Sustainability Reporting Standards.

[3] Astaldi SPA published both the Non Financial Statement relating to the 2018 financial year and the Non Financial Statement relating to the 2019 financial year in 2020.

[4] Biancamano SPA published in 2020 both the Non Financial Statement relating to the financial year 2018 and the Non Financial Statement relating to the financial year 2019.