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.

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

[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.