GRI Standard correlation table
Application of the GRI standards
The content of the report refers to Snam’s material topics and the related material GRI topics. The General Disclosures (standard 102) were covered, as required for the application of the GRI standards according to the core option. The Topic Specific Standards of the 200 (Economic), 300 (Environmental) and 400 (Social) were selected in relation to the themes listed in the materiality matrix published in the section “Relevant material topics in connection with the business carried out” of this Statement.
As regards standard 103 (Management approach), we proceeded as follows:
- For item 103-1 (defining the internal and external scope for each material topic), the following table was compiled;
- for items 103-2 (approach to management), and 103-3 (evaluation of approach to management) the disclosure was made for sub-groups of material GRI topics and for each of Snam's material topics which could not be related to a specific standard topic.
GRI Standard correlation table
The reporting standard adopted by the Snam Group for the preparation of its NFS is the GRI Sustainability Reporting Standards, published in 2016 by the GRI - Global Reporting Initiative. In particular, according to the provision of the GRI Standard 101: Foundation, paragraph 3, this document makes reference to the Reporting Standards listed in the following table.
The Consolidated Non-Financial Statement was approved by Board of Directors of Snam S.p.A. as at February 18, 2019.
The Statement was audited by the independent auditors (PwC S.p.A.) in accordance with the principles and indications of the International Standard on Assurance Engagement (ISAE 3000 Revised) issued by the International Auditing and Assurance Standards Board (IAASB). The results of the audits conducted are given in the Independent Auditors’ Report attached below.