Reporting

2i Rete Gas reports on its economic, environmental and social performance, keeping at the same time an active dialogue with its reference Stakeholders. The key document issued for sharing the results progressively achieved with the aim of performing a sustainable development of the activities and the creation of a shared value among all those who interacts with the Group or are influenced by it, is the Consolidated non-financial disclosure (NFD).
The NDF is prepared on a yearly basis, pursuant to Italian Legislative Decree No. 254 dated 30 December 2016 and by relying, as a methodological framework, on the principles set out in the “Sustainability Reporting Standards” of the Global Reporting Initiative (GRI), "in accordance - Core” option.
The document provides full reference to the all reporting principles set out by the GRI (Stakeholder inclusiveness; Sustainability Context; Materiality; Completeness; Balance; Comparability; Accuracy; Timeliness; Clarity and Reliability); highlights the outcome of the in depth analysis carried out with reference to the topics considered relevant according to the Decree 254/2016, the features of the Group and of its business and, at the same time, reflects the updating of the Materiality Analysis periodically carried. The document is subject to limited assurance in accordance with ISAE 3000 by an external auditing firm.

The scope of consolidation of the 2021 NFD (the latest edition), consists of the Parent Company 2i Rete Gas S.p.A. and its fully consolidated subsidiaries as at 31 December 2021. More in details, this edition provides disclosure of the progress achieved from time to time with respect to the objectives set out in the Sustainability Plan, monitoring at the same time compliance with the related Policy.
The document outlines several initiatives scheduled in the Plan with deadline 2021, year during which the Group also started a process of alignment to two new sustainability frameworks: the Recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) and the principles set forth by the Sustainability Accounting Standards Board (SASB).
All of that resulted in a more in-depth level of measurement, supervision and disclosure of economic, environmental and social indicators.

The 2021 edition of the Consolidated non-financial disclosure together with the previous editions is available in the section “Investor Relations”.