Gri table of contents: standard elements and performance Indicators

The following is a list of the standard elements and core and additional indicators of economic, social and environmental performance under the GRI-G3.1 Guidelines, 2011 edition,111 as well as the added indicators under the Electric Utilities Sector Supplement,112 with indication of the report sections and pages where the relevant accounting is found.
The GRI Guidelines explain the meaning of each standard element and indicator of performance, while the Sector Supplement defines the contents of the further indicators. Both of these documents are available on the website www.globalreporting.org.

STANDARD GRI-G3.1 ELEMENTS
1. STRATEGY AND ANALYSIS
1.1 Statement from the most senior decision-maker of the organization (e.g., CEO, chairman, or equivalent senior position) about the relevance of sustainability to the organization and its strategy.
Introductory letter pages 4-5, Corporate Identity pages 26 et seq.
1.2 Description of key impacts, risks, and opportunities.
Introductory letter pages 4-5, Corporate Identity pages 18, 22-27, 30-35
2. PROFILE OF THE ORGANIZATION
2.1 Name of the organization.
Corporate Identity page 16
2.2 Primary brands, products, and/or services.
Corporate Identity pages 16 et seq.
2.3 Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.
Corporate Identity pages 19-21
2.4 Location of organization’s headquarters.
Acea SpA, Piazzale Ostiense 2, 00154 Rome
2.5 Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.
Corporate Identity pages 16, 22
2.6 Nature of ownership and legal form.
Corporate Identity page 19
2.7 Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).
Corporate Identity pages 22 et seq.; Socio-economic relationships with the stakeholders pages 48 et seq.
2.8 Scale of the organization, including: number of employees; net turnover (for private organizations) or net revenues (for public bodies);total capitalization.
Corporate Identity pages 18, 22; Socio-economic relationships with the stakeholders pages 92, 109
2.9 Significant changes to the dimensions, structure or ownership set-up which took place in the reporting period (including: the location or the changes in activities, the opening, closure or the expansion of the plants; changes in the share capital structure and other formation, maintenance and amendment of the share capital transactions).
Corporate Identity pages 19, 20 et seq., 24 et seq., 36
2.10 Awards received in the reporting period.
Corporate Identity pages 28, 38; Socio-economic relationships with the stakeholders pages 117, 120; Environmental issues page 124
3. PARAMETERS OF THE REPORT
Profile of the report
3.1 Reporting period (i.e., fiscal/calendar year) for information provided.
Communicating sustainability: method notes page 6
3.2 Date of most recent previous report.
Communicating sustainability: method notes page 6
3.3 Reporting cycle (annual, biennial, etc.).
Communicating sustainability: method notes page 6
3.4 Contact point for questions regarding the report or its contents.
Communicating sustainability: method notes page 9

111 For the elements of the Standards already included in the GRI-G3 (2006 edition) guidelines and maintained in the G3.1 edition (2011), the Italian version of the current reporting maintains the translation of the 2006 definitions. For the standards modified under the GRI-G3.1 Guidelines, the Italian translations were prepared from the new, 2011 version in English. In the actual preparation of the report, reference was made to the original version in English. Readers of the report in Italian version are also encouraged to refer to the original English version for more detailed explanations of their meaning.
112 The indicators from the Electrical Utilities Sector Supplement are integrated in the table. These indicators discipline topics that are particular to energy companies, introduce new indicators (indicated EU), and some commentary on indicators already present in the 2006 edition of the GRI Guidelines.

Purpose and boundary of the report
3.5 Process for defining report content, including determining materiality, prioritizing topics within the report; and identifying
stakeholders the organization expects to use the report.

Communicating sustainability: method notes pages 6-8
3.6 Boundary of the report (i.e., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers).
Communicating sustainability: method notes pages 8-9
3.7 State any specific limitations on the scope or boundary of the report.
Communicating sustainability: method notes pages 8-9; Socio-economic relationships with the stakeholders page 85, nota 76
3.8 Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can
significantly affect comparability from period to period and/or between organizations.

Communicating sustainability: method notes pages 8-9
3.9 Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations
applied to the compilation of the Indicators and other information in the report.

Communicating sustainability: method notes page 9
3.10 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/ acquisitions, change of base years/periods, nature of business, measurement methods).
The current report indicates and justifies all recalculations and aggregations that imply variations to what was published in the 2013 report.
Communicating sustainability: method notes pages 8-9; Corporate Identity pages19, 22 et seq., 44; Socio-economic relationships with the stakeholders pages 48, 53, 75, 92, 97, 99, 115; Environmental accounts p. 184
3.11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.
Communicating sustainability: method notes pages 8-9; Corporate Identity pages 22 et seq., 44; Socio-economic relationships with the stakeholders pages 48, 92, 97, 99, 115; Environmental accounts p. 184
GRI TABLE OF CONTENTS
3.12 Table identifying the location of the Standard Disclosures in the report. Identify the page numbers or web links where the following can be found: Strategy and Analysis 1.1 – 1.2; Organizational Profile 2.1 – 2.10; Report Parameters 3.1 – 3.13;
Governance, Commitments, and Engagement 4.1 – 4.17; Disclosure of Management Approach, per category; Core Performance Indicators; any GRI Additional Indicators that were included; and any GRI Sector Supplement Indicators included in the report.

Index of GRI contents: standard elements and performance indicators, page 168.
Assurance
3.13 Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the
relationship between the reporting organization and the assurance provider(s).

Corporate Identity page 9
4. GOVERNANCE, COMMITMENTS, INVOLVEMENT OF THE STAKEHOLDERS
Governance
4.1 Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.
Corporate Identity pages 36-39
4.2 Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization’s management and the reasons for this arrangement).
Corporate Identity pages 38 et seq.
4.3 For organizations that have a unitary board structure, state the number and gender of members of the highest governance body that are independent and/or non-executive members.
Corporate Identity page 38
4.4 Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.
Corporate Identity pages 37, 39; Socio-economic relationships with the stakeholders page 109
4.5 Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization’s performance (including social and environmental performance).
Corporate Identity pages 37 et seq.; Socio-economic relationships with the stakeholders pages 102 et seq.
4.6 Processes in place for the highest governance body to ensure conflicts of interest are avoided.
The risk of conflicts of interest within Acea is constantly controlled through corporate governance systems and procedures (management, organisational and control model, Code of Ethics, Transactions with Related Parties procedures, Independent Directors). These tools were applied in all the areas where cases of conflict of interests might rise: in relationships between major and minor shareholders, between Acea and related parties, between Acea and public administration.
Corporate Identity pages 37 et seq.
4.7 Process for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees, including any consideration of gender and other indicators of diversity.
The presence of women in the control and administrative bodies is not motivated by the search for balance of genders, but is instead based on the evaluation of professional competencies relative to company needs. Concerning the determination and appointment of the Board of Directors, the Acea Articles of Association adhere to the provisions of applicable legislation.
Furthermore, since 2012, Italian Law No. 120 of 12/07/2011, on matters of equal access to control and administrative bodies of companies quoted on regulated markets, provides for the statutory presence of women in the Boards of Directors of such companies, amounting to one-fifth of board composition, and one-third of composition by 2015.
This law has been applied in Acea, and the gender shares are respected both in the Board of Directors, composed of seven members (four are women), and the Board of Statutory Auditors, composed of 3 members (one is a woman).
Corporate Identity pages 38, 40; Socio-economic relationships with the stakeholders page 98
4.8 Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation.
Corporate Identity pages 26 et seq., 37 et seq.

4.9 Procedures of the highest governance body for overseeing the organization’s identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles.
Corporate Identity pages 37-39, 41
4.10 Processes for evaluating the highest governance body’s own performance, particularly with respect to economic, environmental, and social performance.
The Appointment and Remuneration Committee submits proposals on remuneration of the executive Directors, and on the setting of performance goals related to the variable component of said remuneration; it is also responsible for monitoring the application of decisions taken by the Board, verifying the effective achievement of the performance goals. Non-executive Directors receive fixed remuneration, determined by the Shareholders’ Meeting, in keeping with the functions requested of them.Moreover, the Chairman is responsible for the verification of all company processes related to CSR (see Report on Corporate Governance and Shareholders’ Structure).
Commitment in external ventures
4.11 Explanation of whether and how the precautionary approach or principle is addressed by the organization.
Corporate Identity page 42; Environmental issues page 149
4.12 (*) Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses.
Communicating sustainability: method notes page 6, Corporate Identity pages 37, 42; Socio-economic relationships with the stakeholders pages 84, 89, 99, 113 et seq., 116; Environmental issues page 124
4.13 Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization has positions in governance bodies; participates in projects or committees; provides substantive funding beyond routine membership dues; or views membership as strategic.
Socio-economic relationships with the stakeholders pages 112, 114
Involvement of the stakeholders
4.14 List of stakeholder groups engaged by the organization.
Corporate Identity pages 27 et seq., 43 et seq
4.15 Basis for identification and selection of stakeholders with whom to engage.
Communicating sustainability: method notes page 6; Corporate Identity page 43
4.16 Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group.
Corporate Identity pages 43 et seq.; Socio-economic relationships with the stakeholders pages 49-55, 70, 73 et seq., 78, 80, 82, 89-91, 96 et seq., 104-107, 110-112
4.17 Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting.
Corporate Identity pages 43 et seq.; Socio-economic relationships with the stakeholders pages 49-55, 73 et seq., 79, 90 et seq., 110-112, 115 et seq.
5. MANAGEMENT APPROACH
5. Disclosure on the management methods of the organization (Management Approach) with reference to the aspects defined under each category of performance indicators.
Corporate Identity pages 16, 22 et seq., 26-28, 41 et seq.; Socio-economic relationships with the stakeholders pages 49, 73 et seq., 78, 83-85, 87, 92, 99, 101, 104, 107, 109, 112-115; Environmental issues pages 124, 125 et seq., 138, 141, 148 et seq., 152
EU1 Installed capacity, broken down by primary energy source and by regulatory regime.
Environmental issues page 134
EU2 Net energy output broken down by primary energy source and by regulatory regime.
Environmental issues page 129
EU3 Number of residential, industrial, institutional and commercial customer accounts.
Socio-economic relationships with the stakeholders page 48
EU4 Length of above and underground transmission and distribution lines by regulatory regime.
Environmental issues page 135
EU5 Allocation of CO2 emissions or equivalent, broken down by carbon trading framework.
Environmental issues page 150

(*) For the standard element 4.12 internal translation of the original English version of the GRI-G3 Guidelines was preferred, as follows: “Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses”.