GRI Standard correlation table
Application of the GRI standards
The content of the report refers to Snam’s material issues and the related material GRI topics. The General Disclosures (Standard 102) required for the application of the GRI Standards in accordance with the core option were covers. The specific standard topics of the 200 (Economic), 300 (Environmental) and 400 (Social) series were selected in relation to the themes listed in the materiality matrix published in the section “Material issues in relation to the activities carried out” of this Declaration.
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 DNF is the GRI Sustainability Reporting Standards, published in 2016 by the GRI - Global Reporting Initiative. Specifically, according to the provisions of GRI Standard 101: Foundation, paragraph 3, in this document reference was made to the Reporting Standards shown in the table below.
This Non Financial Statement was approved by the Board of Directors of Snam S.p.A. on 18 March 2020.
The Statement was audited by the independent auditors (PwC S.p.A.) in accordance with the criteria in the International Standard on Assurance Engagements ISAE 3000 (Revised) - Assurance Engagements Other than Audits or Reviews of Historical Financial Information issued by the International Auditing and Assurance Standards Board (IAASB). The results of the audits conducted are given in the Independent Auditors’ Report below.