Documents and Performance

As the Fincantieri Group, we are committed to communicating our approach to sustainability to our stakeholders clearly and transparently through structured reporting that enables us to assess our performance over time.

We began reporting on this commitment in 2017 through the Non-Financial Statement - Sustainability Report. Since 2024, following the entry into force of the Corporate Sustainability Reporting Directive (CSRD), we have drawn up the Consolidated Sustainability Statement in accordance with Legislative Decree No. 125 of 6 September 2024. The Statement forms an integral part of the Fincantieri Group Management Report.

Prepared in accordance with the European Sustainability Reporting Standards (ESRS), the Consolidated Sustainability Statement describes the governance and strategy that guide our approach to sustainability, as well as how we manage our material Impacts, Risks and Opportunities (IROs). The document sets out the policies adopted, our approach to stakeholder engagement, the actions undertaken, the objectives pursued and the metrics used to monitor their implementation, providing an overview of the results achieved across the environmental, social and governance (ESG) dimensions. As required by applicable legislation, the document is subject to third-party limited assurance, and an Internal Control System over Sustainability Reporting (ICSSR) has been established. The document was approved by the Board of Directors on 25 March 2026.

Furthermore, in 2026, alongside the Consolidated Sustainability Statement, we drew up Sustainability on Board - 2025 Sustainability Report, a voluntary document prepared with reference to the GRI Sustainability Reporting Standards under the “with reference” option, with the aim of presenting our sustainability strategy, as defined in the 2026-2030 Sustainability Plan and integrated into the Group’s Industrial Plan. Structured around the three strategic pillars of the Plan - Innovation, Inclusion and Integrity - the document highlights the Group’s sustainability commitments, initiatives and objectives, facilitating an understanding of the strategic priorities that guide Fincantieri’s approach to environmental, social and governance matters. The document also addresses the information needs expressed by stakeholders, ESG rating agencies, certification bodies, clients and business partners. The Sustainability Report is subject to third-party limited assurance and was approved by the Board of Directors on 24 June 2026.