Environmental account - overview


The scope of the Environmental Accounts is consistent with the reporting scope of the Sustainability Report (Consolidated Non-Financial Statement pursuant to Legislative Decree no. 254/2016), as defined in the Methodological Note.

The water Companies in which Acea has an investment: Acque, Publiacqua and Umbra Acque - consolidated in the Financial State- ments with the equity methodare marginally included in the Environmental Accounts and only relative to the aspects which are specifically signalled in the text. Please see the chapter Water Company data sheets and overseas activities (outside the scope of the NFS). In 2021, Berg and Demap were included in the NFS scope. In this regard, the data for the three-year period have been updated to facilitate comparability174

174174 The Berg, Demap, Aquaser, Acea Innovation and Ecogena companies are present in the Environmental Accounts, and precisely in Resources (fuel used by the main group companies for transport and heating) and in Emissions (the emissions of carbon dioxide from transport and packaging). In fact, they cannot be present in the other product systems (according to ISO 14040) as they do not have a product cycle system that can be reported.