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 and subsequent supplements (hereinafter also the Decree)³⁹.

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 Snam⁴⁰.

The scope of reference of the information in the DNF coincides with the scope of consolidation of the Consolidated financial statements and includes:

• Corporate and other activities (Snam S.p.A. with the subsidiaries Gasrule Insurance DAC, Snam International BV, Snam Gas & Energy Service-Beijing);
• Transportation (Snam Rete Gas S.p.A., Asset Company 2 S.r.l., Infrastrutture Trasporto Gas S.p.A., Enura S.p.A.);
• Liquefied Natural Gas regasification (GNL Italia S.p.A.);
• Storage (Stogit S.p.A.);
• Sustainable mobility and Biomethane (Snam4Mobility S.p.A., Cubogas S.r.l., IES Biogas S.r.l., Enersi Sicilia S.r.l., Snam4Environment S.r.l. and Gruppo Renerwaste);
• Energy efficiency (Asset Company 4 S.r.l., TEP Energy Solution S.r.l. and TEA Servizi S.r.l.).

Regarding the environmental aspects reported, the companies Snam International BV, Gasrule Insurance DAC, Enura SpA, Snam4Environment Srl, Renerwaste Group (acquired at the end of 2019) and Snam Gas & Energy Service-Beijing are excluded from the consolidation. These companies have no significant environmental impact and weight on the total workforce of the Group by less than 2%. Regarding health and safety aspects, the company Snam Gas & Energy Service-Beijing is excluded from the consolidation, as it also has low relevance on this aspect.

The structure of the Snam Group, including investments abroad, is shown on pages 6-7 of the Integrated Management Report⁴¹.

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 (www.snam.it), which can be found and consulted by following the specific references⁴².

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 four sections dedicated respectively to:

• the main results achieved, future objectives and reference SDGs;
• 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.

Specifically, this report has been prepared in conformity with the GRI Sustainability Reporting Standards published in 2016 by the GRI (Global Reporting Initiative) adopting the option “in accordance – Core”⁴³. Within the DNF, with reference to the financial year ended 31 December 2019, the results of the previous two financial years have been reported for comparison purposes.

The Report on Integrated Operations, of which DNF is a specific section, is published in the 2019 Annual Financial Report available on the Company’s website at www.snam.it/en/investor_relations/Reports/.