Environmental accounts

Reference scope

In addition to Acea SpA, Acea Distribuzione, LaboratoRI, AceaElectrabel Produzione and AceaElectrabel Elettricità,the reference scope for 2009 includes Terni En.A and EALL from the A.R.I.A.Group, Tirreno Power, Acea Ato 2 and the following other water companies: Acea Ato 5, Acque, Gori, Acquedotto del Fiora, Publiacqua and Umbra Acque.

Figures concerning the energy sector do not refer to all activities under management, but only take into account Acea SpA’s shareholdings in the operational companies (more specifically, 30%1 of AceaElectrabel Produzione and 15% of Tirreno Power, whereas the other companies – A.R.I.A. Group, Acea Reti e Servizi Energetici, Acea Distribuzione – are all 100% owned). According to this procedure adopted in 2008 and to ensure that figures for all three years can be compared, the figures concerning 2007 were recalculated, although the only figures with the same scope were those referring to 2008-2009.
Regarding the water sector in addition to figures concerning the “traditional” company Acea Ato 2 concerning the water sector, figures from the Environmental Accounts concerning the other aforementioned companies are provided in tables, as indicated case by case. Figures concerning the water sector were taken into consideration globally despite the shareholding of the Mother Company, as Acea is the industrial subject responsible for management in each of the companies in question. Further information concerning water companies can be found in the fact sheets in Company Fact Sheets Italy-Overseas.

Environmental Accounts are an important management tool, as they join and systematically present the information and figures concerning interaction between the company and the environment; they are also a more complete means of communicating Acea Group’s environmental performance.

Figures are separated into “product systems” for the energy and water sectors according to the Life Cycle Assessment2 approach (Standard ISO 14040 series), which has been adopted for years and assesses the entire life cycle of 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, in which the key items in the Environmental Accounts (providing a number between brackets in the text) include a brief description.

1 AceaElectrabel Produzione companies Voghera Energia and Longano Eolica have to be distinguished with Acea SpA shareholdings of 24% and 15% respectively.

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