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Ratti Group | Sustainability Report 2022

Perimeter, purpose and contents of the with Law 208/2015. Ratti SpA effectively
Sustainability Report and the 2022 DNF assumed this form, having followed the
Any organisation, in carrying out its activities, is appropriate procedures, on 17 May 2022. This
constantly interacting, internally and externally, Sustainability Report, therefore, also complies
with customers, the community, institutions, with the obligations in the “annual report on
other companies as well as individuals – the the pursuit of mutual benefit”, as stipulated
stakeholders – and this has an impact on the by Law 208/2015 as it relates to Ratti SpA as a
socioeconomic context and the local area that is benefit company. Chapter 2 of this document is
far beyond any economic dimension. dedicated specifically to the Benefit Company.
In particular, it explains the objectives and
Directive 2014/95/EU, implemented through results for the last financial year and the
Legislative Decree 254 of 30 December 2016 objectives for the next financial year (2023).
(Legislative Decree 254/2016) introduced an
obligation for large public-interest entities The data is reported with the goal of presenting a
to declare, as from 1 January 2017, any non- clear picture of the actions and the characteristics
financial information regarding, in particular, of the Group. The process of reporting information
environmental and social aspects, as well as and figures has been structured in a way that
matters relating to personnel, the respect for guarantees comparability, with the aim of
facilitating an accurate interpretation of the
information and giving all stakeholders a complete
On 28 April 2022 the Shareholders’ Meeting overview of the trend of the Group’s performance.
of Ratti SpA approved the Board of Directors’
proposal whereby the Company Given the entry into force of the new GRI
Standards (“Universal Standards”) and the
would take the form of “Benefit Company”, revision of materiality in accordance with these
in compliance with Law 208/2015. standards (for details see the paragraph “Analysis
Ratti SpA effectively assumed this form, of materiality”), some new disclosures have been
added to this DNF compared with 2021.
having followed the appropriate procedures,
on 17 May 2022. There now follows a list of disclosures introduced
in the 2022 non-financial disclosure:

human rights and the fight against active and - GRI 204-1 Proportion of spending on local
passive corruption. The Decree also stipulates suppliers
some general criteria for the structure and
contents of the relevant document called - GRI 205-2 Communication and training about
Consolidated declaration of a non-financial anti-corruption policies and procedures
nature (DNF).
- GRI 301-2 Recycled input materials used
The Ratti Group is among the subjects affected
by the Decree, which is why this Sustainability - GRI 303-5 Water consumption
Report complies with the obligations of the
Decree, and constitutes the 2022 Consolidated - GRI 306-4 Waste diverted from disposal
declaration of a non-financial nature. The
Sustainability Report is therefore the ideal - GRI 306-5 Waste directed to disposal
instrument for presenting to the stakeholders
the activities, projects and results achieved in - GRI 308-2 Negative environmental impacts in
the 2022 financial year (1 January to 31 December the supply chain and actions taken
2022) in economic, social and environmental
terms, as well as initiatives undertaken and - GRI 405-2 Ratio of basic salary and
the commitments made with the principal remuneration of women to men
stakeholders.
- GRI 414-2 Negative social impacts in the supply
On 28 April 2022 the Shareholders’ Meeting chain and actions taken
of Ratti SpA approved the Board of Directors’
proposal whereby the Company would take Given these new disclosures, in this DNF a
the form of “Benefit Company”, in compliance number of small updates have been made in the

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