Environmental accounts

THE BOUNDARIES

The 2012 boundaries include Acea SpA, Acea Distribuzione, Acea Reti e Servizi Energetici, Acea Produzione, Acea Energia, Local Unit 3 of San Vittore del Lazio and Local Unit 1 of Terni, both of A.R.I.A, LaboratoRI, Acea Ato 2, Acea Ato 5, Acque, Gori, Acquedotto del Fiora, Publiacqua and Umbra Acque.

Since 2011 the electricity generation plants, using traditional and renewable sources, have been wholly-owned by Acea SpA, via the companies Acea Produzione, Acea Reti e Servizi Energetici and A.R.I.A.

With regard to the water sector, besides the information relating to the “historic” company Acea Ato 2, the account items relating to the other companies indicated above are also provided, as highlighted in the tables, as and when appropriate.

Note that the water figures are considered globally, irrespective of the holding of the parent company, because Acea represents the industrial entity responsible for the management activities within each of the companies considered.

The Environmental Accounts, an integral part of the Sustainability Report, bring together and systematically present the information and data on Acea Group’s environmental performance in an in-depth manner.

Figures are separated into “product systems” for the energy, environment and water sectors according to the Life Cycle Assessment approach1 (ISO standard 14040 series), which assesses the entire life cycle of the systems.

Additional information is provided in the Explanatory Notes concerning the quality of the figures presented herein, especially when such are measured, estimated or calculated, and the items of the Environmental Accounts (indicated in the tables and in the text by a number in brackets) are accompanied by a brief illustrative description.

1 LCA is a method used to analyze a series of interactions that a product or service has with the environment, considering its entire life cycle, which includes pre-production (therefore material extraction and production), production, distribution, use (therefore reuse and maintenance), recycling and final disposal.