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. 115 of 26 September 2024, the list of subjects who, in the period from 1 January to 25 September 2024, published the non-financial statement relating to the year starting from 1 January 2023 was published.

List of subjects that have published the Non-Financial Statement ("NFS") as of 25 September 2024

[1] The Individual or Consolidated Declaration of a non-financial nature, pursuant to Article 5 of Legislative Decree No. 254/2016 (paragraphs 1 and 3, respectively), may be contained in the Management report, of which in that case it constitutes a specific section marked as such, or constitute a Separate report, without prejudice to the obligation to be marked in any case with similar wording.

[2] Global Reporting Initiative Sustainability Reporting Standards.

[3] Already ACSM-AGAM SPA.

[4] The company also published the voluntary DNFs 2021 and 2022.

[5] Already ITALIAN DESIGN BRANDS SPA.

[6] Already GRUPPO MUTUIONLINE SPA.

[7] Already MAIRE TECNIMONT SPA.

[8] Already ATLANTIA SPA

[9] The company also published the voluntary DNFs 2021 and 2022.

[10] Already TISCALI SPA.

[11] The company also published the voluntary DNFs 2020, 2021 and 2022.