Hera Group's first Sustainability Reporting (ex Legislative Decree 125/24) was approved by the Board of Directors of Hera S.p.A. on March 26, 2025. For the first time, sustainability information becomes an integral part of the Management Report, as required by Legislative Decree 125/24 implementing the CSRD (Corporate Sustainability Reporting Directive).
Sustainability Reporting is divided, as required by the single European Sustainability Reporting Standard (ESRS), into the following sections:
- General information, with content on Hera's business, governing bodies, dual materiality process, report structure and methodology
- Environmental information on climate change, pollution, water resource, biodiversity and circular economy. This section also contains the disclosures required by EU Regulation 2020/852 (EU Taxonomy)
- Social information on employees and non-employees, affected communities, and customers
- Governance information, with content on both business conduct and supply chain management
The Hera Group reports all thematic standards under ESRS, for more than 90 disclosure requirements. 44 goals for the future (We will do...) and 72 actions have been defined to manage impacts, risks and opportunities detected by the dual materiality process.
Sustainability Reporting has been published online, within the Consolidated Financial Statements, since April 8, 2025.
The following documents will complete the information tools related to the Group's environmental and social performance:
- Creating Shared Value: report with sustainability information and data in graphical format, articulated according to the CSV (Creating Shared Value) approach adopted by Hera since 2016.
- Creating Shared Value - highlights: main Group KPIs and targets, articulated according to the CSV approach.
- CSV report: report on quantification of shared value EBITDA and investments, with voluntary external verification.
- Focus on shared value territory by territory: information and sustainability data for the nine main provinces where Hera Group operates.
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