Page 136 - Ratti_bilancio di sostenibilità_2021_en

RATTI GROUP | SUSTAINABILITY REPORT 2021

Deloitte & Touche S.p.A.
Via Tortona, 25
20144 Milano
Italia

Tel: +39 02 83322111
Fax: +39 02 83322112
www.deloitte.it

NT

INDEPENDENT AUDITOR’S REPORT
T

ND
T
NT
I
E
T
ND
E
E
E
’
E
P
P
R
R
ND
’
ND
S
INDEPENDENT AUDITOR’S REPORTT

E
R
R
S
O
O

I I
U
U
P
A
A
D
D
E
R
R
O
P
E
O
I
I
ON
S
S
I
C
ON
D
H
H
D
T
S
A
C
A
TE
T

T

TE
T
I
A
T

E
TA
T
E
E
L
L

E

S
A
TA
A
N
C
C
OL
D
D
OL
R
S
S
A

I
N
R
A
F
F
A
,
3
N
R

A
U

N
N
U
N
I
L

E
E
L
I
T
I
R
T
C
3
I
C
P
U
ON THE CONSOLIDATED NONON--FINANCIAL STATEMENT PURSUANT TO ARTICLE 3,,
ON
TO
TO
N
N
N
A
P
ON
ON THE CONSOLIDATED NON-FINANCIAL STATEMENT PURSUANT TO ARTICLE 3,
ON
-
U
T
N
E
T
E
M
M

D
M

F

D
E
O
O
F
T
T
GI
I
E
E
GI
S
C
C
LA
LA
S

LE
E
M
B
LE
V
R
I
R
V
B
R

.
R
A
P P
PARAGRAPH 10 OF LEGISLATIVE DECREE No. 254 OF DECEMBER 30, 2016 ANDD
A

016
2
016
R
A
.
2
A
R
PARAGRAPH 10 OF LEGISLATIVE DECREE No. 254 OF DECEMBER 30, 2016 AND
3
5

5
0,
0,
4
3
4
O

O
2

2

o

H
F
F
E
D
H
D

EE
EE
0
0

1
1
A
GR
N
A
D
ECE
ECE
GR
o
N
P
P
E
A
N
N
A
N

B
2
S

N
O
.
TI
0
E
O
O
/
A
T.
L
U
5

R
O
C

N
A

ART. 5 OF CONSOB REGULATION N. 2026720267/201818
F
G
R
G
/

U
.

R
N
N

O
A
L
B
TI
E
C

T.
R
O
O
01
5
F

S
ART. 5 OF CONSOB REGULATION N. 2026720267/20188
O
A
N
2

f
t
T T
oa
o

e

c
r

i
B
r
h
s
of
t
o
e
o
D
d
r
To the Board of Directors of
t
of
c
e
h
d
o
r
B
i
To the Board of Directors off

e
D

r

t
o
oa
o

s
r
R R a a t t t t i S S .p .A .
Ratti S.p.A.
.A
.p
Rattii S.p.A..

Pursuant to article 3, paragraph 10, of the Legislative Decree no. 254 of December 30, 2016 (hereinafter
“Decree”) and to article 5 of the CONSOB Regulation n. 20267/2018, we have carried out a limited
assurance engagement on the Consolidated Non-Financial Statement of Ratti S.p.A. and its subsidiaries
(hereinafter “Ratti Group” or “Group”) as of December 31, 2021 prepared on the basis of art. 4 of the
Decree, presented in the specific section of the report on operations and approved by the Board of
Directors on March 23, 2022 (hereinafter “NFS”).

Our limited assurance engagement does not extend to the information required by art. 8 of the
European Regulation 2020/852 included in the paragraph “The European Taxonomy”.

d
i
l
i
b
R R
e
o
Responsibility of the Directors and the Board of Statutory Auditors for the NFS
o
s
r
s
i
s
r
n
t
p
o
n
a

d
a
s
N
t
u
t
r
o
t
r
a
S
o
d
f
h
e
h
t
o
B
e

A
f
t

o
u

i
S
y
t
h
e
r
o
f
c
t
i
r
e
y
t
D
F

N
h
e
t
r
o

F
D
i
r
e

t
h
e
s
a
n
r
c
t
o
f
o
n
s
p
Responsibility of the Directors and the Board of Statutory Auditors for the NFSS
e
s
i
t
y
o
i
b
i
l
d

A
u
y
t
o
r
d
s

f
r
i
t
o
u
B
o
a
e

t
h
r
t
a
t
S
d
o
f

The Directors are responsible for the preparation of the NFS in accordance with articles 3 and 4 of the
Decree and the “Global Reporting Initiative Sustainability Reporting Standards” established by GRI –
Global Reporting Initiative (hereinafter “GRI Standards”), which they have identified as reporting
framework.

The Directors are also responsible, within the terms established by law, for such internal control as they
determine is necessary to enable the preparation of NFS that is free from material misstatement,
whether due to fraud or error.

The Directors are moreover responsible for defining the contents of the NFS, within the topics specified
in article 3, paragraph 1, of the Decree, taking into account the activities and characteristics of the
Group, and to the extent necessary in order to ensure the understanding of the Group’s activities, its
trends, performance and the related impacts.

Finally, the Directors are responsible for defining the business management model and the organisation
of the Group’s activities as well as, with reference to the topics detected and reported in the NFS, for the
policies pursued by the Group and for identifying and managing the risks generated or undertaken by the
Group.

The Board of Statutory Auditors is responsible for overseeing, within the terms established by law, the
compliance with the provisions set out in the Decree.

Ancona Bari Bergamo Bologna Brescia Cagliari Firenze Genova Milano Napoli Padova Parma Roma Torino Treviso Udine Verona
Sede Legale: Via Tortona, 25 - 20144 Milano | Capitale Sociale: Euro 10.328.220,00 i.v.
Codice Fiscale/Registro delle Imprese di Milano Monza Brianza Lodi n. 03049560166 - R.E.A. n. MI-1720239 | Partita IVA: IT 03049560166
Il nome Deloitte si riferisce a una o più delle seguenti entità: Deloitte Touche Tohmatsu Limited, una società inglese a responsabilità limitata (“DTTL”), le member firm aderenti al suo network e
le entità a esse correlate. DTTL e ciascuna delle sue member firm sono entità giuridicamente separate e indipendenti tra loro. DTTL (denominata anche “Deloitte Global”) non fornisce servizi ai
clienti. Si invita a leggere l’informativa completa relativa alla descrizione della struttura legale di Deloitte Touche Tohmatsu Limited e delle sue member firm all’indirizzo
www.deloitte.com/about.
© Deloitte & Touche S.p.A.

134