p6

"The Integrated Annual Report is composed of: the Report on Operations, which includes the Consolidated Sustainability Statement (CSS) pursuant to

Legislative Decree 125/2024, which transposes in Italy the European Directive CSRD (Corporate Sustainability Reporting Directive);

the Consolidated Financial Statements;

the Separate Financial Statements of Leonardo SpA.

Leonardo’s decision to adopt an integrated approach to its Report has anticipated what is envisaged by the Corporate Sustainability Reporting Directive, which requires companies to publish sustainability disclosures in the Report on Operations starting from Reports issued in 2025. In preparing the Integrated Annual Report, the following have been taken into account: the priorities reported by ESMA (European Securities and Markets Authority) for financial statements prepared according to the International Financial Reporting Standards (IFRS) and for non-financial disclosures, the Integrated Reporting Framework, the standards of the Sustainability Accounting Standards Board (SASB) for the Aerospace & Defence sector, the Sustainable Development Goals (SDGs), and the Ten Principles of the UN Global Compact."

p85:

"The CSS is prepared annually in accordance with the European Sustainability Reporting Standards (ESRS). "

The SDG and UNGPs are not considered reporting standards, rather frameworks. I have therefore removed the "other" answer option.

The IFRS was only used for the financial disclosures so I removed that as well (their sustainability standards S1 and S2 were not used as far as I can tell).