Materiality analysis is the tool that allows us to identify priority topics according to the most significant impacts generated on the environment, people and the economy.
The ENAV Group conducts annually the materiality analysis, starting from the 2024 financial year, the materiality analysis has been adapted to the innovations introduced by the CSRD Directive and the ESRS standard, including the concept of “double materiality”, through an internal process that involves the company’s relevant figures in the relevant areas for assessing the relevance of the IROs connected to the ENAV Group’s sustainability issues.
The ENAV Group identified material impacts, risks and opportunities related to ESG issues, adopting both dimensions forming double materiality, namely impact materiality (inside-out perspective) and financial materiality (outside-in perspective), and integrating the ESG assessment into the ERM process.
The relevant aspects concerning the ENAV Group have been defined through an in-depth analysis of the reference context, the business model, the value chain, the Group’s stakeholder management process, the analysis of the Business Plan and Sustainability Plan, and also drawing on the experience in non-financial reporting.
This process was also carried out through the involvement of all organizational structures of the Parent Company and subsidiaries, the ESG Steering Committee and the main stakeholders of the ENAV Group, namely:
- airlines;
- airport operators;
- aviation industry, business partners and strategic suppliers of the ENAV Group;
- institutions, industry authorities and the Areonautica Militare;
- ENAV shareholders and financial community;
- opinion leaders in corporate sustainability.
The results of this analysis were approved by the Board of Directors of the parent company ENAV S.p.A. at its meeting on February 24, 2026.
The double materiality analysis is subject to an annual audit by an independent company in charge of limited assurance activities, as reported in the Consolidated Sustainability Statement (“CSS” in accordance with Legislative Decree 125/2024) in the section “Independent auditor’s report”.
