Sustainability
Sustainability Report 2024
Sustainability is key to how SDF works.
SDF presents the third edition of its Sustainability Report, which illustrates the results achieved in 2024 in terms of economic, environmental and social sustainability and describes the initiatives that involved the entire company organisation.
For correct reading from a mobile device, we advise you to turn the device into landscape mode.
The evolution of the European regulatory framework in the ESG field
In recent years, the sustainability regulatory framework has undergone significant evolution, transforming the way companies address ESG matters. The European CSRD Directive represents a turning point, introducing stricter requirements for transparency and the integration of sustainability into corporate strategies. In this context, SDF, although not yet subject to formal obligations, has voluntarily chosen to adopt these principles, with the aim of embedding sustainability into its industrial and management model as a concrete lever for driving competitiveness, stimulus, and long-term value creation.
DOUBLE MATERIALITY ANALYSIS
The double materiality analysis process was structured following a methodological approach consistent with the requirements of the European Sustainability Reporting Standards (ESRS). In particular, Impact Materiality was assessed by considering the actual and potential impacts generated by the Group along the value chain, while Financial Materiality analysed the external dependencies and dynamics that may influence the organisation's economic and financial performance.
