Sustainability Report

The 2023 Sustainability Report was drawn up in compliance with GRI Standards, the most widely-used sustainability reporting guidelines at international level, adopting the maximum level of application (“comprehensive” level), and in accordance with Legislative Decree no. 254/2016, which implemented in our legal system EU Directive 95/2014 on the disclosure of non-financial information.

The Report was approved by the Board of Directors and reviewed for assurance purposes by a statutory auditor appointed to verify its compliance with Legislative Decree no. 254/2016 and its consistency with the reporting Standards adopted. Since 2011, the document has been published at the same time as the consolidated Financial Statements, with a view to ensuring transparency vis-à-vis the financial community and all our stakeholders.

Acea has been publishing a sustainability performance report, on a voluntary basis and subject to audit by a qualified third party, since 1999 (in relation to FY1998), the year of its admission to Stock Exchange listing, and since then has issued reports on an annual basis. Moreover, starting from 2011, the document has been published to coincide with the consolidated Financial Statements, ensuring transparency vis-à-vis the financial community and stakeholders. Lastly, from 2017, sustainability reporting is a legal requirement.