NFD 2022

Materiality

We conducted a materiality analysis to identify the areas in which the Group’s activities and organization have the most significant impact on local communities, the external ecosystem, our employees’ wellbeing and in general in the interest of all the Group’s internal and external stakeholders. The themes found to be relevant by such analysis were as follows:

European Taxonomy

Starting from 2022 and with reference to 2021 non-financial disclosure, some companies – including the DiaSorin Group – fall under the new disclosure obligations defined by Art. 8 of Reg. EU 2020/852, the so-called “EU Taxonomy”, or “European Taxonomy”.

In the first year of application of the Regulation nonfinancial companies, including DiaSorin, are therefore required to provide a simplified disclosure showing compliant share of turnover (Turnover), capital expenditure (CapEx) and operating expenses (OpEx) related to business activities included among those currently described in the Taxonomy, with reference to the first two objectives.

We have therefore worked to carry out an analysis of its activities with the aim of understanding which of these could be considered as “Taxonomy eligible”.
Following the analysis, the activities carried out by the DiaSorin Group do not fall within those covered by the Climate Delegated Act and therefore are not eligible under the EU Taxonomy.
As far as the required indicators are concerned, as mentioned above, Turnover, capital expenditure (CapEx) and operating expenses (OpEx) are reported. Revenues are not considered eligible for the Taxonomy since the DiaSorin Group’s activities do not currently fall within the scope defined by the Climate Delegate Act. Consequently, capital expenditure (CapEx) and operating expenses (OpEx) related to these activities are also considered ineligible.
In any case, the analyses carried out show that the CapEx and OpEx indicators would not currently be material for taxonomy purposes.

ANNEX TO TAXONOMY