Top Improvement Actions
1
HIGH PRIORITY
E1-6
Improve Gross Scope 1 GHG Emissions (E1-6). Missing: absolute value tCO2e, consolidation approach, GHG Protocol methodology
2
HIGH PRIORITY
E1-6
Improve Gross Scope 2 GHG Emissions (E1-6). Missing: market-based value, location-based value, methodology
3
HIGH PRIORITY
E1-6
Improve GHG Emissions Intensity (E1-6). Missing: Ratio value, Denominator definition
4
HIGH PRIORITY
E1-5
Improve Energy Consumption and Mix (E1-5). Missing: Total consumption MWh or GJ, Renewable share %, Non-renewable share %
5
HIGH PRIORITY
E1-1
Improve Transition Plan for Climate Change Mitigation (E1-1). Missing: key actions list, timelines per action, investment/capex amounts
Greenwashing Risk Signals
Gross Scope 1 GHG Emissions - Vague commitment without numbers
Gross Scope 1 GHG Emissions - Missing baseline year for a target
Gross Scope 1 GHG Emissions - Missing methodology for emissions calculation
Gross Scope 2 GHG Emissions - Missing baseline year for a target
Gross Scope 2 GHG Emissions - Missing methodology for emissions calculation
Gross Scope 2 GHG Emissions - Market-based Scope 2 missing (only location-based provided)
Gross Scope 3 GHG Emissions - Other categories not disclosed
GHG Emissions Intensity - Vague commitment without numbers
Disclosure Detail
0 of 0
Environment
Weight = contribution to overall score (higher = more impact).
| Section | Disclosure | Status | Weight |
|---|---|---|---|
| E1-6 MANDATORY |
Gross Scope 1 GHG Emissions
Rationale The passage mentions GHG emissions but does not provide specific data on Scope 1 emissions or methodology. Evidence "This category includes GHG emissions related to Company C's value chain, which are not accounted for as Scope 1 or Scope 2 emissions." Vague commitment without numbersMissing baseline year for a targetMissing methodology for emissions calculation
Non-material (explicit) (p.126) - "CO2 equivalent from flaring - CO2 equivalent from venting - CO2 equivalent from methane fugitive emissions ES E1-2 - Net Carbon Footprint upstream (Scope 1+2) - Net Carbon Footprint Company C (Scope1+2) ES E1-3 Net GHG Lifecycle Emissions (Scope "
DetailsMissing data points absolute value tCO2e, consolidation approach, GHG Protocol methodology GRI cross-reference GRI GRI 305-1 full Omnibus note Retained as mandatory : Scope 1 is a core climate metric under all regimes. |
⚠ PARTIAL Medium confidence | 8 |
| E1-6 MANDATORY |
Gross Scope 2 GHG Emissions
Rationale The passage discusses Scope 3 emissions but lacks specific Scope 2 emissions data and methodology. Evidence "This category includes GHG emissions related to Company C's value chain, which are not accounted for as Scope 1 or Scope 2 emissions." Missing baseline year for a targetMissing methodology for emissions calculationMarket-based Scope 2 missing (only location-based provided)
Non-material (explicit) (p.126) - "CO2 equivalent from flaring - CO2 equivalent from venting - CO2 equivalent from methane fugitive emissions ES E1-2 - Net Carbon Footprint upstream (Scope 1+2) - Net Carbon Footprint Company C (Scope1+2) ES E1-3 Net GHG Lifecycle Emissions (Scope "
DetailsMissing data points market-based value, location-based value, methodology GRI cross-reference GRI GRI 305-2 full Omnibus note Retained. Simplified ESRS still requires both market-based and location-based. |
⚠ PARTIAL Medium confidence | 8 |
| E1-6 MANDATORY |
Gross Scope 3 GHG Emissions
Rationale The report discloses Scope 3 emissions with a detailed breakdown of significant categories and their methodologies. Evidence "indirect Scope 3 GHG emissions are classified into categories and reported on the basis of a significance analysis" Other categories not disclosed
Non-material (explicit) (p.126) - "CO2 equivalent from flaring - CO2 equivalent from venting - CO2 equivalent from methane fugitive emissions ES E1-2 - Net Carbon Footprint upstream (Scope 1+2) - Net Carbon Footprint Company C (Scope1+2) ES E1-3 Net GHG Lifecycle Emissions (Scope "
DetailsMissing data points Cat. 1-10, 12-15 emission values and estimation methods GRI cross-reference GRI GRI 305-3 partial Omnibus note Retained but simplified : companies may now report only significant Scope 3 categories rather than all 15, provided they justify exclusions. |
✓ FOUND High confidence | 10 |
| E1-6 MANDATORY |
GHG Emissions Intensity
Rationale The report mentions GHG intensity but lacks specific ratio values or denominator definitions. Evidence "NET CARBON INTENSITY, Scope 1+2+3: the indicator is calculated as the ratio between Net GHG Lifecycle Emissions and the energy content of energy products sold by Company C, accounted for on an equity basis." Vague commitment without numbers
Non-material (explicit) (p.126) - "CO2 equivalent from flaring - CO2 equivalent from venting - CO2 equivalent from methane fugitive emissions ES E1-2 - Net Carbon Footprint upstream (Scope 1+2) - Net Carbon Footprint Company C (Scope1+2) ES E1-3 Net GHG Lifecycle Emissions (Scope "
DetailsMissing data points Ratio value, Denominator definition GRI cross-reference GRI GRI 305-4 full Omnibus note Moved to voluntary under the Omnibus simplification : intensity ratios are no longer mandatory but remain best practice. |
⚠ PARTIAL Medium confidence | 5 |
| E1-4 MANDATORY |
Climate Targets
Rationale The report mentions a specific net-zero target year (2050) with baseline residual emissions (25 MtCO2eq.), aligning with ESRS requirements. Evidence "By 2050, the target year for achieving Net Zero, residual emissions are expected to be around 25 MtCO2eq., remaining below the 10% threshold set by the ESRS standards" Net-zero claim without interim milestonesMissing baseline year for a target
Non-material (explicit) (p.126) - "CO2 equivalent from flaring - CO2 equivalent from venting - CO2 equivalent from methane fugitive emissions ES E1-2 - Net Carbon Footprint upstream (Scope 1+2) - Net Carbon Footprint Company C (Scope1+2) ES E1-3 Net GHG Lifecycle Emissions (Scope "
DetailsMissing data points Interim milestones for net-zero, Baseline year for residual emissions GRI cross-reference GRI GRI 305-5 partial Omnibus note Retained as mandatory. However, Omnibus removed the requirement to align targets with EU Climate Law pathways : companies now set their own trajectories. |
✓ FOUND High confidence | 8 |
| E1-5 MANDATORY |
Energy Consumption and Mix
Rationale The report mentions total energy consumption and differentiates between fossil and renewable sources but lacks specific numerical data or percentage breakdowns. Evidence "Total energy consumption (as the sum of Fossil energy consumption and Renewable energy consumption);" Missing baseline year for a targetMissing methodology for emissions calculation
Non-material (explicit) (p.126) - "CO2 equivalent from flaring - CO2 equivalent from venting - CO2 equivalent from methane fugitive emissions ES E1-2 - Net Carbon Footprint upstream (Scope 1+2) - Net Carbon Footprint Company C (Scope1+2) ES E1-3 Net GHG Lifecycle Emissions (Scope "
DetailsMissing data points Total consumption MWh or GJ, Renewable share %, Non-renewable share %, Energy intensity ratio GRI cross-reference GRI GRI 302-1, GRI 302-3, GRI 302-4 full GRI stricter: GRI 302-1 requires energy breakdown by fuel type and by renewable/non-renewable per source. ESRS E1-5 allows aggregated totals : GRI is more granular here. Omnibus note Retained. Renewable share and total consumption remain mandatory. |
⚠ PARTIAL Medium confidence | 6 |
| E1-1 MANDATORY |
Transition Plan for Climate Change Mitigation
Rationale The passage mentions climate initiatives but lacks specific transition plan details, timelines, or investment amounts. Evidence "In addition, Company C launched the first Natural Climate Solutions (NCS) activities in 2019" Vague commitment without numbers
Non-material (explicit) (p.126) - "CO2 equivalent from flaring - CO2 equivalent from venting - CO2 equivalent from methane fugitive emissions ES E1-2 - Net Carbon Footprint upstream (Scope 1+2) - Net Carbon Footprint Company C (Scope1+2) ES E1-3 Net GHG Lifecycle Emissions (Scope "
DetailsMissing data points key actions list, timelines per action, investment/capex amounts, Paris alignment statement GRI cross-reference GRI GRI 201-2 partial Omnibus note Significantly relaxed under Omnibus. Transition plans are now voluntary for most companies; only financial sector entities face stricter requirements. |
⚠ PARTIAL Medium confidence | 6 |
| E2-4 |
Emissions to Air, Water and Soil
Rationale The report provides detailed emissions data for NOx, SOx, NMVOC and PM with specific quantities and trends over time. Evidence "Emissions of the NOx, SOx, NMVOC and PM parameters are shown below, which account for the set of pollutants in the atmosphere considered relevant for Company C’s business deriving from combustion processes and operations carried out." Non-material (explicit) (p.127) - "Metrics: methodologies ESRS E2-4 Amount of each pollutant listed in Annex II of the E-PRTR Regulation (European Pollutant Release and Transfer Register) emitted to air, water and soil, paragraph 28 E2-6 Anticipated financial effects from ma"
DetailsGRI cross-reference GRI GRI 305-7 partial GRI stricter: GRI 305-7 requires NOx, SOx and other air emissions by weight. ESRS E2-4 covers air, water and soil but GRI 305-7 requires a more specific pollutant-by-pollutant breakdown. Omnibus note Remains subject to materiality assessment. Mandatory only if pollution is identified as a material topic. |
✓ FOUND High confidence | 4 |
| E3-4 |
Water Consumption
Rationale The report provides specific data on water consumption in water-stressed areas and total water withdrawal, including percentages and sources. Evidence "Total water consumption in water-stressed areas was 38% of total water consumption" Missing baseline year for a targetMissing methodology for emissions calculation
Non-material (explicit) (p.128) - "2024 2024 Sustainability Statement E3-4 Water consumption Water resources: Metrics Reporting principles and criteria: Metrics: methodologies ESRS E3-4 Total water recycled and Par. 28 (c) – Sustainable reused, paragraph 28, letter c) Financ"
DetailsMissing data points Specific total withdrawal m3, Water sources (surface/ground/municipal) GRI cross-reference GRI GRI 303-3, GRI 303-4, GRI 303-5 partial GRI stricter: GRI 303-3 requires breakdown of water withdrawal by source (surface water, groundwater, seawater, produced water, third-party water). ESRS E3-4 does not require this source-level granularity : GRI is stricter here. Omnibus note Remains subject to materiality. Mandatory only if water is material : e.g., manufacturing, food & beverage, semiconductors. |
✓ FOUND High confidence | 4 |
| E4-1 |
Biodiversity and Ecosystem Policies
Rationale The report provides concrete details on biodiversity policies, sites near protected areas, and biodiversity metrics. Evidence "Since 2003, 154 ha have been under restoration (92% of the target of restoring 100% of the restorable areas [117], 167 ha, by 2026)." Missing methodology for emissions calculation
Non-material (explicit) (p.128) - "Reporting principles and criteria: Policies **Company C** ANNUAL REPORT 2024 CONSOLIDATED ANNEX **259** ANNEX CONSOLIDATED FINANCIAL STATEMENTS Disclosure Requirement and Not material [(] - [)] / Cross reference to the related datapoint Other EU "
DetailsMissing data points No specific policy document named, no clear biodiversity targets GRI cross-reference GRI GRI 304-1, GRI 304-2, GRI 304-3, GRI 304-4 partial GRI stricter: GRI 304-1 requires the size of each operational site in or near protected areas. ESRS E4 allows aggregated figures. GRI 304-4 requires a count of IUCN Red List species affected : ESRS has no equivalent requirement. Omnibus note Moved to fully voluntary for most sectors under Omnibus. Remains mandatory only for companies with significant land-use impacts. |
✓ FOUND High confidence | 3 |
| E5-5 |
Resource Use and Waste
Rationale The report provides concrete data on total waste generated in metric tons, but lacks specific breakdowns and recovery rates. Evidence "In 2024, more than 4 million tons of waste were produced at Company C, of which 1.2 million tons from production activities and 3.2 million tons from remediation activities" Missing hazardous waste %Missing disposal method breakdownMissing recycling/reuse rate
Non-material (explicit) (p.129) - "39 E5-6 Anticipated financial effects from material resource use and circular economy-related risks and opportunities Par. 37 (d) – Sustainable Finance Disclosure Regulation Par. 39 – Sustainable Finance Disclosure Regulation PHASE-IN **260"
DetailsMissing data points Hazardous waste %, Disposal method breakdown, Recycling/reuse rate GRI cross-reference GRI GRI 306-3, GRI 306-4, GRI 306-5 full GRI stricter: GRI 306-3 requires waste disclosed by hazardous / non-hazardous AND by disposal method (landfill, incineration, recycling, etc.) simultaneously. ESRS E5-5 allows these to be reported separately : GRI requires the cross-tabulation. Omnibus note Subject to materiality. Mandatory if resource use is identified as material. |
✓ FOUND High confidence | 4 |
Social
Weight = contribution to overall score (higher = more impact).
| Section | Disclosure | Status | Weight |
|---|---|---|---|
| S1-9 MANDATORY |
Diversity and Equal Opportunities
Rationale The passage mentions the gender pay gap but lacks specific percentages for female employees in total, management, and board positions. Evidence "The Gender Pay Gap, i.e. the pay gap between men and women globally, is +6.8%" Vague commitment without numbers
Non-material (explicit) (p.133) - "Disclosure Regulation; Benchmark Regulation Reporting principles and criteria: Policies Reporting principles and criteria: Policies Workers in Company C’s value chain: Policies Reporting principles and criteria: Policies Par. 19 – Benchmark Worke"
DetailsMissing data points % female employees total, % female in management, % female on board GRI cross-reference GRI GRI 405-1 partial GRI stricter: GRI 405-1 requires diversity breakdown by employee category (board, sCompany Cor management, middle management, employees). ESRS S1-9 requires board and total employees but not the full category ladder : GRI is more granular. Omnibus note Retained. Gender diversity metrics remain mandatory under simplified ESRS. |
⚠ PARTIAL Medium confidence | 5 |
| S1-14 MANDATORY |
Health and Safety
Rationale The report mentions injury rates and accident counts but lacks specific data on fatalities, LTIFR, and recordable injury rate. Evidence "employees equals to 0.51 (considering to 48 accidents, 1,148 days lost and 94.4 million worked hours) and for contractors to 0.47 (considering to 91 accidents, 1,813 days lost and 194.2 million worked hours)." Vague commitment without numbers
Non-material (explicit) (p.133) - "Disclosure Regulation; Benchmark Regulation Reporting principles and criteria: Policies Reporting principles and criteria: Policies Workers in Company C’s value chain: Policies Reporting principles and criteria: Policies Par. 19 – Benchmark Worke"
DetailsMissing data points fatality count, recordable injury rate, ill health cases, coverage scope GRI cross-reference GRI GRI 403-9, GRI 403-10 partial GRI stricter: GRI 403-9 covers employees AND workers not employed by the organisation whose work is controlled by the company. ESRS S1-14 covers a narrower scope of non-employee workers : GRI is broader here. Omnibus note Retained. LTIFR and fatalities remain mandatory. |
⚠ PARTIAL Medium confidence | 5 |
| S1-13 MANDATORY |
Training and Skills Development
Rationale The report provides the total hours of training and the percentage distribution by gender, which includes a breakdown of training hours per employee category. Evidence "Of more than 1 million hours of training in the year, 76% were taken by men and 24% by women, achieving a distribution consistent with that of the Company C population, with an increase in fruition by women from 20% in 2023 to 24% in 2024" Non-material (explicit) (p.133) - "Disclosure Regulation; Benchmark Regulation Reporting principles and criteria: Policies Reporting principles and criteria: Policies Workers in Company C’s value chain: Policies Reporting principles and criteria: Policies Par. 19 – Benchmark Worke"
DetailsGRI cross-reference GRI GRI 404-1 full Omnibus note Moved to voluntary under Omnibus simplification : training hours are no longer a mandatory disclosure. |
✓ FOUND High confidence | 4 |
| S1-8 MANDATORY |
Collective Bargaining Coverage
Rationale The report provides specific percentages of employees covered by collective bargaining agreements both in Italy and abroad. Evidence "In Italy, 100% of employees are covered by collective bargaining according to current regulations. Abroad, in relation to the specific regulations operating in the individual Countries of presence, this percentage stands at 40.10%" Non-material (explicit) (p.133) - "Disclosure Regulation; Benchmark Regulation Reporting principles and criteria: Policies Reporting principles and criteria: Policies Workers in Company C’s value chain: Policies Reporting principles and criteria: Policies Par. 19 – Benchmark Worke"
DetailsGRI cross-reference GRI GRI 402-1, GRI 407-1 partial Omnibus note Retained as mandatory. |
✓ FOUND High confidence | 4 |
| S2-1 |
Value Chain Workers : Due Diligence
Rationale The passage mentions human rights guidelines but lacks a specific due diligence process description or remediation mechanism. Evidence "Applicable national and international regulations and instruments, guidelines and best practices that aim to prevent violations in the field of Human Rights (e.g. UNGPs, the OECD Guidelines and the ILO Declaration on Fundamental Principles and Rights at Work)." Vague commitment without numbers
Non-material (explicit) (p.135) - "10, letter d) Par. 10 (b) – Sustainable Finance Disclosure Regulation Par. 10 (d) – Sustainable Finance Disclosure Regulation; Benchmark Regulation NOT APPLICABLE – There are “whistleblowers” policies in place Reporting principles and crite"
DetailsMissing data points Due diligence process description, Remediation mechanism GRI cross-reference GRI GRI 408-1, GRI 409-1, GRI 414-1 partial GRI stricter: GRI 408-1 (child labour) and GRI 409-1 (forced labour) require identification of specific operations and suppliers at significant risk. ESRS S2-1 requires policies and due diligence process : GRI demands more operational specificity. Omnibus note Remains subject to materiality. Note: CSDDD (CS3D) companion directive also addresses supply chain due diligence obligations separately. |
⚠ PARTIAL Medium confidence | 4 |
Governance
Weight = contribution to overall score (higher = more impact).
| Section | Disclosure | Status | Weight |
|---|---|---|---|
| G1-1 MANDATORY |
Governance Structure and ESG Oversight
Rationale The passage mentions periodic monitoring of indicators but lacks specific details on governance structure, ESG committee, or ESG in executive remuneration. Evidence "indicators are monitored periodically and, consequently, corrective actions are defined/implemented." Vague commitment without numbers
Non-material (explicit) (p.135) - "10, letter d) Par. 10 (b) – Sustainable Finance Disclosure Regulation Par. 10 (d) – Sustainable Finance Disclosure Regulation; Benchmark Regulation NOT APPLICABLE – There are “whistleblowers” policies in place Reporting principles and crite"
DetailsMissing data points board composition description, ESG/sustainability committee existence, ESG in executive remuneration, oversight mechanism GRI cross-reference GRI GRI 2-9, GRI 2-10, GRI 2-11 full Omnibus note Retained. Governance structure disclosure remains a core requirement. |
⚠ PARTIAL Medium confidence | 5 |
| G1-3 MANDATORY |
Anti-Corruption and Anti-Bribery
Rationale The report provides specific details on anti-corruption policies, training coverage, and whistleblower mechanisms. Evidence "anti-corruption training activities are aimed at covering 100% of the resources at risk" Non-material (explicit) (p.135) - "10, letter d) Par. 10 (b) – Sustainable Finance Disclosure Regulation Par. 10 (d) – Sustainable Finance Disclosure Regulation; Benchmark Regulation NOT APPLICABLE – There are “whistleblowers” policies in place Reporting principles and crite"
DetailsGRI cross-reference GRI GRI 205-2 full GRI stricter: GRI 205-2 requires % of governance body members AND employees trained on anti-corruption policies, broken down by region. ESRS G1-3 requires training coverage % but does not mandate regional breakdown. Omnibus note Retained. Anti-corruption remains a core governance disclosure. |
✓ FOUND High confidence | 6 |
| G1-4 MANDATORY |
Confirmed Corruption and Bribery Incidents
Rationale The topic is mentioned but lacks specific numbers or details about confirmed incidents, fines, or legal proceedings. Evidence "Whistleblowing reports management received by Company C SpA and by its Subsidiaries (G1)" Vague commitment without numbers
Non-material (explicit) (p.135) - "10, letter d) Par. 10 (b) – Sustainable Finance Disclosure Regulation Par. 10 (d) – Sustainable Finance Disclosure Regulation; Benchmark Regulation NOT APPLICABLE – There are “whistleblowers” policies in place Reporting principles and crite"
DetailsMissing data points number of confirmed incidents, fines/penalties EUR, legal proceedings status, number of dismissals GRI cross-reference GRI GRI 205-3 full Omnibus note Retained. |
⚠ PARTIAL Medium confidence | 4 |
| G1-5 |
Political Influence and Lobbying
Rationale The report mentions registration in the EU Transparency Register and adherence to codes of conduct, but lacks concrete financial contributions or lobbying expenditures in EUR/USD. Evidence "Company C is registered in the EU Transparency Register and adheres to the relevant code of conduct, which regulates its relationship with the institutions **Company C** ANNUAL REPORT 2024 CONSOLIDATED ANNEX **215** ANNEX CONSOLIDATED FINANCIAL STATEMENTS [extensive information on its activities, including the …" Vague commitment without numbers
Non-material (explicit) (p.135) - "10, letter d) Par. 10 (b) – Sustainable Finance Disclosure Regulation Par. 10 (d) – Sustainable Finance Disclosure Regulation; Benchmark Regulation NOT APPLICABLE – There are “whistleblowers” policies in place Reporting principles and crite"
DetailsMissing data points total financial contributions, lobbying topics, trade associations and their ESG positions GRI cross-reference GRI GRI 415-1 full Omnibus note Subject to materiality. Voluntary under Omnibus for most companies. |
⚠ PARTIAL Medium confidence | 3 |