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2025

Indra Sistemas, S.A.

Software and Services · Spain

2025

Sustainability Report 2025 ↗

… Description of the process to identify and assess material impacts, risks and opportunities . . . . . . . . . . . . . . 40 1.13. Results …

Assurance not stated

Jump to p.2 →p.18 →p.29 →

2025

Iberdrola, S.A.

Electric Utilities / IPP / Energy Traders · Spain

2025

Statement of Non-financial Information. Sustainability Report 2025 ↗

… Description of processes to identify and assess material water and marine resources-related impacts, risks and opportunities The Company has assessed the …

✓ Assured · KPMG Auditores, S.L.

Jump to p.5 →p.7 →p.9 →p.53 →p.56 →p.62 →p.71 →p.117 →

2024

Hera S.p.A.

Water Utilities · Italy

2024

Hera Consolidated Financial Statements 2024 ↗

… to identify and assess material impacts, risks and opportunities [Data point: 50-53] Description of the process …

✓ Assured · EY

Jump to p.261 →

2025

Enagás, S.A.

Gas Utilities · Spain

2025

2025 Annual Report Enagás ↗

… process IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities …

✓ Assured · EY

Jump to p.78 →

2025

Italgas S.p.A.

Gas Utilities · Italy

2025

2025 Integrated Annual Report ↗

… Description of the processes to identify and assess material impacts, risks and opportunities (ESRS 2 IRO-1) In the process …

✓ Assured · EY

Jump to p.173 →

2025

Acciona, S.A.

Electric Utilities / IPP / Energy Traders · Spain

2025

ACCIONA Sustainability Report 2025 ↗

… of the process to identify and assess material impacts, risks and opportunities The company introduces the full description …

✓ Assured · EY

Jump to p.83 →p.98 →p.158 →p.174 →p.335 →p.408 →p.439 →

2024

bioMérieux S.A.

Healthcare Providers, Services and Technology · France

2024

Universal Registration Document 2024 ↗

… Description of the Process to Identify and Assess Material Impacts, Risks and Opportunities Relating to Pollution …

Assurance not stated

Jump to p.80 →p.81 →p.123 →p.126 →p.127 →p.152 →p.166 →

2025

Redeia Corporación, S.A.

Electric Utilities / IPP / Energy Traders · Spain

2025

Redeia Consolidated Non-Financial Information Statement 2025 ↗

… description of the processes to identify and assess material impacts, risks and opportunities related to quality of supply are described in chapters 11.1.5 …

✓ Assured · EY

Jump to p.129 →

2024

Moncler S.p.A.

Textiles, Apparel, Footwear and Luxury Goods · Italy

2024

Annual Report 2024 ↗

… Description of the processes to identify and assess material climate-related impacts, risks and opportunities For the purposes of the double materiality …

✓ Assured · Deloitte & Touche S.p.A.

Jump to p.105 →p.128 →p.155 →

2025

Amadeus IT Group, S.A.

Hotels, Restaurants, Leisure, Tourism Services · Spain

2025

Amadeus Non-Financial Report 2025 ↗

… risks and opportunities - Business conduct The process of identifying and assessing material IROs related to business conduct is described in section ESRS 2 IRO-1- Description …

✓ Assured · Deloitte

Jump to p.63 →p.141 →p.185 →p.199 →

2024

Coca-Cola HBC AG

Food and Beverage Processing · Switzerland

2024

Sustainability Statement 2024 ↗

… Description of the process to identify and assess material impacts, risks and opportunities Read more p.59 …

✓ Assured · EY

Jump to p.8 →p.19 →

2025

Aena S.M.E., S.A.

Air Transportation — Airport Services · Spain

2025

Sustainability report – Non-financial information statement Aena 2025 ↗

… identify and assess material impacts, risks and opportunities IRO-1 53 (a - h) Double Materiality Assessment Description of processes for identifying and assessing …

✓ Assured · BSI

Jump to p.61 →p.68 →p.102 →p.138 →p.153 →p.173 →

2025

SNCF Group

Ground Transportation — Railroads · France

2025

Full-Year Financial Report 2025 ↗

… Description of the process to identify and assess material impacts, risks and opportunities 1.5.1 5. Monitoring …

✓ Assured · EY

Jump to p.55 →

2024

ÖBB Holding / Rail Cargo Group

Ground Transportation — Railroads · Austria

2024

ÖBB Annual Report 2024 ↗

… Description of the processes to identify and assess material climate-related impacts, risks, and opportunities The general process …

✓ Assured · Ernst & Young

Jump to p.92 →p.114 →p.140 →p.215 →

2025

Saipem SpA

Oil and Gas · Italy

2025

2025 Consolidated Sustainability Statement ↗

… process is structured as follows: Section “IRO-1 - Description of the processes to identify and assess material impacts, risks and opportunities …

✓ Assured · KPMG, BSI, EY, DNV

Jump to p.18 →p.32 →p.81 →p.105 →p.122 →p.163 →p.173 →p.182 →

2025

Telecom Italia S.p.A.

Telecommunication Services · Italy

2025

Annual Report 2025 ↗

… Description of the process to identify and assess material impacts, risks and opportunities Double materiality analysis …

✓ Assured · EY

Jump to p.137 →p.178 →

2024

EssilorLuxottica Société anonyme

Healthcare Providers, Services and Technology · France

2024

2024 Sustainability Report ↗

… Description of the Processes to Identify and Assess Material Impacts, Risks and Opportunities – EssilorLuxottica Double Materiality Assessment of the …

Assurance not stated

Jump to p.152 →

2024

Abertis

Ground Transportation — Highways and Railtracks · Spain

2024

Abertis Annual Report 2024 ↗

… Description of the process to identify and assess material impacts, risks and opportunities (IRO-1)” in the …

✓ Assured · KPMG

Jump to p.75 →p.76 →p.92 →