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SMP: Sustainability Report 2022–2023–2024

San Marco Petroli
SMP Bilancio di sostenibilità 2024 Highlights

In 2025, we reached a significant milestone in our corporate evolution by drafting SMP’s first Sustainability Report, covering the 2022–2023–2024 three-year period.

The decision to adopt this tool stems from a desire to formalize a path already underway, making it measurable and complementing our economic dimension with an integrated, forward-looking vision on Environmental, Social, and Governance (ESG) issues.

The Sustainability Report is therefore a reporting document that establishes the methodological foundation for guiding future decisions.

A Pragmatic Approach to Sustainability

The goal is to chart a clear course, consistent with our organizational model and articulated across multiple levels, avoiding purely ideological visions and prioritizing the progressive integration of reporting into business processes.

Moving from an exclusively economic perspective to one that permanently includes sustainability means intervening deeply in both the internal dynamics of the organization and in relationships with stakeholders: it involves a progressive review of priorities and processes, seeking a balance between growth, social responsibility, and environmental protection.

The Pillars of the SMP Journey

Safety, respect for people, and environmental awareness represent the founding pillars of our corporate planning. These principles were declared as early as the 2000s and continue to guide our operational and strategic choices, ensuring that every project is developed in compliance with ethical and regulatory standards.

The ESG journey is therefore part of a context of profound value continuity.

Clarity, Transparency, and Sharing

Clarity, transparency, and sharing are essential attitudes for a successful transition, particularly challenging within the complex regulatory framework to which SMP is subject.

By defining shared rules, SMP promotes structured change, seeking the involvement of stakeholders in a climate of trust and collaboration.

Attention to ESG issues represents an opportunity to face future challenges with greater awareness and an open, medium-to-long-term vision.

Monitoring and Reporting

The constant reference point is the monitoring of projects through identified KPIs reported in the double materiality analysis, following both the inside-out (company impact on environment/society) and outside-in (impact of ESG factors on company performance) approaches. In the spirit of continuous improvement, results are also evaluated in relation to the previous financial year.

Sustainability reporting will be progressively integrated with the closing of the fiscal financial statements, strengthening the coherence between economic planning and ESG objectives.

During the additional time granted by the extensions of the “Omnibus Decree,” the Company will work on aligning disclosures, also submitting the Sustainability Report for external audit to confirm the definition of strategic objectives and the continuous monitoring of identified KPI’s.

Organizational Structure and Governance

The corporate structure described features updates related to the merger by incorporation of San Marco Petroli Distribuzione Srl into San Marco Petroli Spa. This operation is part of the implementation of a “just and equitable transition” and, through the integration of organizational paradigms, has contributed to the definition of a more complete and interconnected company.

The Board of Directors and the entire management board participated in the setting and drafting of the report, recognizing the document’s significant role as a tool for monitoring and strategic direction.

Document Availability

The Sustainability Report 2022–2023–2024 is available in its full version, including hard copy, upon request sent to: esg@smpetroli.it

The full edition includes support elements for consultation, including the GRI Content Index and the Methodological Note.

For an immediate overview of the insights, you can also download the document “Sustainability Report 2022–2023–2024 – Highlights,” which presents a summary of the main ESG performances identified through the double materiality analysis.

Sustainability Report 2022–2023–2024 – Highlights [download]

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