Subjects that have published the NFS

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 1^st January to 7^th October 2020 published the non-financial statement relating to the financial year starting from 1^st 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 1^st 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.

With management decision n. 61 of 4 February 2022, the list of subjects who, in the period from 1 January to 31 December 2021, published the non-financial declaration relating to the year starting from 1 January 2020 was published.

List of subjects that have published the Non-Financial Statement ("NFS") as of 31 December 2021

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	Management report	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
ASSIMOCO SPA	Voluntary NFS	Separate	GRI
ASTALDI SPA	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	Management report	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	Company with shares listed in Italy	Separate	GRI
BANCA DI CIVIDALE SCPA - CIVIBANK	Bank	Separate	GRI
BANCA DI CREDITO POPOLARE SCPA	Bank	Separate	GRI
BANCA FARMAFACTORING SPA	Company with shares listed in Italy	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
BIALETTI INDUSTRIE SPA[3]	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 – 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 BANCA – 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
COMER INDUSTRIES SPA	Voluntary NFS	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
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
EXPRIVIA SPA[4]	Company with shares listed in Italy	Separate	GRI
FALCK RENEWABLES SPA	Company with shares listed in Italy	Separate	GRI
FERALPI HOLDING SPA	Voluntary NFS	Separate	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
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	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[5]	Voluntary NFS	Separate	GRI
GUALA CLOSURES SPA	Company with shares listed in Italy	Management report	GRI
GVS SPA	Company with shares listed in Italy	Separate	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	Voluntary NFS	Separate	GRI
IBL BANCA SPA	Bank	Separate	GRI
ICCREA BANCA SPA	Bank	Separate	GRI
ILLIMITY BANK SPA	Voluntary NFS	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
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
ITALGAS 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
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	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	Management report	GRI
MASSIMO ZANETTI BEVERAGE GROUP SPA	Voluntary NFS	Separate	GRI
MEDIASET 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	Bank	Management report	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
NEXI SPA	Company with shares listed in Italy	Separate	GRI
NEWLAT FOOD SPA	Company with shares listed in Italy	Management report	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
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	Separate	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
RETELIT 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	Separate	GRI
SALVATORE FERRAGAMO SPA	Company with shares listed in Italy	Management report	GRI
SANLORENZO 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 ASSICURAZIONE 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
SOMEC SPA	Company with shares listed in Italy	Separate	GRI
TAS SPA	Company with shares listed in Italy	Separate	GRI
TEA SPA	Issuer of other listed shares	Separate	GRI
TECHEDGE SPA	Voluntary NFS	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	Separate	GRI
UNIONE DI BANCHE ITALIANE SPA	Bank	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
WEBUILD SPA	Company with shares listed in Italy	Management report	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] In 2021 Bialetti SPA published both the Non Financial Statement relating to the 2019 financial year and the Non Financial Statement relating to the 2020 financial year in 2020.

[4] In 2021 Exprivia SPA published both the Non Financial Statement relating to the 2019 financial year and the Non Financial Statement relating to the 2020 financial year in 2020.

[5] In 2021 Gruppo Torinese Trasporti SPA published both the Non Financial Statement relating to the 2019 financial year and the Non Financial Statement relating to the 2020 financial year in 2020.

Participants and Markets