Introduction and guide to reading the document
The Consolidated Non-Financial Statement (hereinafter also the “Non-Financial Statement”, “Declaration” or “DNF”) of the Snam Group constitutes a specific section of the Report on Operations-Integrated Report (hereinafter also Report on Integrated Management) and is drafted in compliance with the provisions of the Legislative Decree of 30 December 2016, no. 254 (hereinafter also the Decree)51.
The DNF contains relevant data and information in relation to environmental, social and personnel-related issues, respect for human rights, and the fight against active and passive corruption. The relevance of the individual themes is defined taking into account the activities carried out and the characteristics of Snam52.
The reference perimeter of the information contained in the DNF coincides with the consolidation area of the consolidated financial statements and therefore includes the parent company Snam and all the companies consolidated by it in its entirety, listed below:
- Snam Rete Gas
- GNL Italia
- Snam 4 Mobility
- Gasrule Insurance
- Asset Company 2
- Infrastrutture Trasporto Gas.
The content of the DNF is integrated, where necessary or appropriate, with other information included in the Report on Integrated Operations, in the Report on Corporate Governance and Ownership Structures, and on the Company’s Website (), which are identifiable and consultable following specific references54.
In order to standardise the reporting of data and information, as well as to facilitate the connection with each issue envisaged by the Decree, each area listed above has been divided into specific paragraphs divided into three sections dedicated respectively to:
- relevance of the theme and related risks generated or suffered;
- company policies and commitments and their implementation in management operations;
- relevant performance indicators to understand the results obtained in pursuing these commitments.
In particular, the GRI Standards of the Global Reporting Initiative were used to measure the results55, as the most used non-financial reporting methodology at the international level, using the GRI-referenced approach. The results are reported with reference to the financial year ending 31 December 2017.The two previous years are also shown for comparison.
51 See article 5, paragraph 1 of the Decree no. 254 of 30 December 2016.
52 See article 3, paragraph 1 of the Decree no. 254 of 30 December 2016.
53 See article 4, paragraph 1 of the Decree no. 254 of 30 December 2016.
54 See article 5, paragraph 4, of the Decree no. 254 of 30 December 2016.
55 See article 3, paragraph 5 of the Decree no. 254 of 30 December 2016.