GRI CONTENT INDEX: STANDARD ELEMENTS

The Standard Elements established in GRI-G3 Guidelines, 2006 edition and the indicators introduced through the Electric Utilities Sector Supplement8 with which Acea complies to write the 2009 Sustainability Report are described below, indicating the sections and pages in the report in which they can be found.

A list and definitions of economic, social and environmental performance indicators (core and additional) of the GRI-G3 Guidelines and Supplement and relative page in this Report are provided on the first pages of sections Socio-economic Relations with Stakeholders and Environmental Issues (Tables 13 and 65).

The meaning of each standard element and each performance indicator is described in detail in the Guidelines and Sector Supplement, to which reference should be made.

Table 3 – GRI-G3 STANDARD ELEMENTS

1. STRATEGY AND ANALYSIS

1.1

Statement from the most senior decisionmaker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy. Letter of Introduction page 4

1.2

Description of key impacts, risks, and opportunitieseq.

Letter of Introduction page 4; Corporate Identity pages 29, 30, 33, 36-40

2. PROFILO DELL'ORGANIZZAZIONE

2.1Name of the organization.
Corporate Identity page 20
2.2Primary brands, products, and/or serviceseq.
Corporate Identity page 21
2.3Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventureseq.
Corporate Identity pageseq. 21, 23, 24
2.4Location of organization’s headquarterseq.
Acea SpA, Piazzale Ostiense 2, 00154 Rome, Italy
2.5Number 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 20 note 9, 65
2.6Nature of ownership and legal form.
Corporate Identity pages 21, 22
2.7Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).
Socio-economic Relations with Stakeholders pages 64 e seq.

8 GRI-G3 Guidelines, 2006 edition, and Electric Utilities Sector Supplement are available online at www.globalreporting.org, the former in English with an Italian translation and the latter in English. With regard to the GRI-G3 Guidelines, the definitions for standard elements provided in the table were taken from the Italian translation; however, the English version taken into account when writing this Report should be consulted for a more detailed description of their meaning. The Electric Utilities Sector Supplement regulating the energy sector introduces new indicators (EU), integrated into the specific tables, and a number of commentaries concerning the indicators already established in GRI-G3 Guidelineseq. The original version in English, taken into account for this Report, should also be consulted in this case for a more detailed explanation of their meaning.

2.8Scale of the organization, including: number of employees; net turnover (for private organizations) or net revenues (for public bodies); total
capitalization.
Corporate Identity pages 22, 30; Socio-economic Relations with Stakeholders pages 113, 132
2.9Significant 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 23 e seq., 27 e seq., 41; Socio-economic Relations with Stakeholders pages 65 e note 32, 104, 142
2.10Awards received in the reporting period.
Corporate Identity page 35; Socio-economic Relations with Stakeholders pages 74, 139; Environmental Issues page 150

3. PARAMETERS OF THE REPORT

Profile of the report

3.1Reporting period (e.g., fiscal/calendar year) for information provided.
Communicating Sustainability: Procedure page 6
3.2Date of most recent previous report.
Communicating Sustainability: Procedure page 6
3.3Reporting cycle (annual, biennial, etc.)
Communicating Sustainability: Procedure page 6
3.4Contact point for questions regarding the report or its contentseq.
Communicating Sustainability: Procedure page 9

Purpose and boundary of the report

3.5Process for defining report content, including determining materiality, prioritizing topics within the report; and identifying stakeholders the
organization expects to use the report.
Communicating Sustainability: Procedure page 6
3.6Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers).
Communicating Sustainability: Procedure page 8
3.7State any specific limitations on the scope or boundary of the report.
Communicating Sustainability: Procedure page 8; Socio-economic Relations with Stakeholders page 106 note 75
3.8Basis 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 organizationseq.
Communicating Sustainability: Procedure page 8
3.9Data 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: Procedure pages 6 note 4, 8, 9
3.10Explanation 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).
Communicating Sustainability: Procedure pages 8, 9; Environmental Issues pages 155, 157, 158
3.11Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.
Communicating Sustainability: Procedure page 8; Environmental Issues pages 155, 157, 158

GRI content index

3.12Table 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 page 12; pages 58 e seq., pag. 146 and seq.

Assurance

3.13Policy 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).
Communicating Sustainability: Procedure page 9

4. GOVERNANCE, COMMITMENTS, INVOLVEMENT OF THE STAKEHOLDERS

Governance

4.1Governance 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 41 e seq., 43 e seq., 46
4.2Indicate 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 41, 43
4.3For organizations that have a unitary board structure, state the number of members of the highest governance body that are independent
and/or non-executive members.
Corporate Identity page 41
4.4Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.
Corporate Identity pages 42, 44 note 19 and 20, 45; Socio-economic Relations with Stakeholders page 132
4.5Linkage 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 42, 45; Socio-economic Relations with Stakeholders page 124
4.6Processes in place for the highest governance body to ensure conflicts of interest are avoided.
Corporate Identity pages 41 note 15, 42-45
4.7Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organization’s
strategy on economic, environmental, and social topics.
Corporate Identity page 44
4.8Internally 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 32 et seq., 42 et seq.
4.9Procedures of the highest governance body for overseeing the organization’s identification and management of economic, environmental,
and social performance, including relevant risks andopportunities, and adherence or compliance with internationally agreed standards,
codes of conduct, and principles.
Corporate Identity pages 9, 42-46, 49
4.10Processes for evaluating the highest governance body’s own performance, particularly with respect to economic, environmental, and social
performance.
Corporate Identity pages 43 et seq.

Commitment in external ventures

4.11Explanation of whether and how the precautionary approach or principle is addressed by the organization.
Corporate Identity page 44; Socio-economic Relations with Stakeholders pages 110, 121; Environmental Issues pages 150, 175
4.12Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or
endorses.
Corporate Identity page 42; Socio-economic Relations with Stakeholders pages 102 et seq., 107, 119, 121, 128, 140; Environmental
Issues pages
149 et seq.
4.13Memberships 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 Relations with Stakeholders pages 137, 140;

Involvement of the stakeholders

4.14List of stakeholder groups engaged by the organization.
Corporate Identity pages 32, 35, 50 et seq.
4.15Basis for identification and selection of stakeholders with whom to engage.
Corporate Identity page 50
4.16Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group.
Corporate Identity pages 50-53; Le relazioni socio-economiche con gli stakeholder pagg. 66 e sseq., 89, 97, 117, 139, 141
4.17Key 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 50-53; Socio-economic Relations with Stakeholders pages 66 et seq., 73, 99, 139, 140, 141, 143

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 30, 32, 35, 46; Socio-economic Relations with Stakeholders pages 66, 73, 91, 104, 110, 112, 123, 126, 132, 141; Environmental Issuess page 149
EU1Installed capacity, broken down by primary energy source and by regulatory regime.
Corporate Identity page 27 note 11; Environmental Issues page 158
EU2Net energy output broken down by primary energy source and by regulatory regime.
Environmental Issues page 156
EU3Number of residential, industrial, institutional and commercial customer accounts.
Socio-economic Relations with Stakeholders page 66
EU4Length of above and underground transmission and distribution lines by regulatory regime.
Environmental Issues page 160
EU5Allocation of CO2 emissions allowances or equivalent, broken down by carbon trading framework.
Environmental Issues pages 175, 176