Environmental account - overview
[GRI - 102-2],
[GRI - 301-1],
[GRI - 303-1],
[GRI - 303-2],
[GRI - 303-3],
[GRI - 303-5],
[GRI - 305-1],
[GRI - 305-2],
[GRI - 305-7],
[GRI - 306-2],
SCOPE
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/NFS), as defined in the Methodological Note. The company Società Orvieto Ambiente Srl was established on 21 February 2023, operating in environmental services and the production of electricity from renewable sources, responsible for managing the plant hub at Orvieto (TR). As from 2023, the Environmental Accounts also present the information for Società Ecologica Sangro, starting from the 2022 figures, when it was acquired by the Group.
The water Companies in which Acea has an investment: Acque, Publiacqua and Umbra Acque - consolidated in the Financial Statements with the equity method - are 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).259
The Environmental Accounts, integral part of the Sustainability Report, combines and presents systematically the information and environmental performance data of the principal Companies of the Group.
The data is divided into “product systems” pertaining to the energy, environment and water fields, according to the Life Cycle Assessment approach (standard ISO Series 14040), which assesses the entire life cycle of the systems.
The Report comprises over 500 items and parameters monitored which quantify the physical flows generated by the activities and some performance indicators.
For the three Areas — Energy, Environment, Water — the sub- stances used by the Group over a three-year period — whether natural, like water, or not natural, like chemicals, renewable or not — the products, emissions, effuents and waste related to the activities managed are attributable to producing and distributing energy, for collecting and distributing drinking water, treatment, and all the processes associated with waste management, including waste-to-energy.
Every use of resources is reduced to a minimum in terms of quantity and every substance is selected carefully in terms of quality, safety and environmental sustainability.
259 The Demap, Aquaser and Acea Innovation companies are present in the Environmental Accounts, and precisely in Resources (fuel used by the main Group Companies for trans- port 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.