Page 98 - Bilancio Sostenibilità Ratti 2020_en

waiting to complete the process of obtaining the and on the basis of all the aspects specified in
required administrative authorisations. the GRI Standards.
Further limitations on the perimeter are
appropriately indicated in the text. In accordance with the 2016 GRI Sustainability
Reporting Standards it was decided to consider
This document (DNF) was approved by the Board as material those aspects that emerged as
of Directors of Ratti SpA on 23 March 2021. significant for Ratti or for its stakeholders.
The “Consolidated declaration of a non-financial The process of involving stakeholders was
nature” was drawn up in accordance with GRI carried out in 2017 for the publication of the first
Standards: core option. DNF and was renewed in 2020 for the update of
materiality published in this Report.
This DNF has been subject to a limited
examination (“limited assurance engagement”) The process was carried out by sending a
according to the criteria indicated by the written questionnaire to the five categories of
ISAE3000 Revised principle by Deloitte & Touche stakeholder considered to be key to the Group,
SpA who, having completed their work, released on the basis of the “stakeholder map” of the
the relevant report regarding the compliance Group created in 2017 and then reassessed and
of the information provided in the consolidated updated by management in 2020.
declaration of a non-financial nature drawn up
by the Ratti Group in accordance with Legislative The five categories involved are: management,
Decree 254/2016. The relevant report may be customers, employees, suppliers and universities.
consulted on pag. 124. To make it easier to read the materiality matrix,
some material aspects on a similar theme, and
This Sustainability Report may be downloaded to which similar average values have been
from the website www.ratti.it, in the section attributed, have been grouped together.
“Sustainability”. For any clarification with regard The materiality matrix was then approved by the
to this Sustainability Report please send an email CEO of the Group.
to sostenibilita@ratti.it.
The material themes updated that relate to the
five areas covered by Legislative Decree 254 are
Analysis of materiality the following:
The materiality matrix represents, in summary
form, the most significant (“material”) aspects for 1. environmental themes: environmental
the Ratti Group and its stakeholders. accountability, circular economy, compliance
with laws and regulations (from an environmental
The materiality matrix is the product of a perspective) and responsible management of
structured process involving management and the supply chain (environmental evaluation of
stakeholders which, after a detailed evaluation suppliers);
of the significance of a list of aspects of
sustainability, has allowed the most important 2. social themes: chemicals management,
aspects to be identified and then reported. responsible management of the supply chain
The list of aspects to be evaluated was created in (social evaluation of suppliers), compliance with
accordance with the provisions set out in Article laws and regulations (from a socioeconomic
3, paragraph 2 of Legislative Decree 254/2016 perspective), financial performance;